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Dewi Muliasari
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INDONESIA
International Journal of Economics, Business and Accounting Research (IJEBAR)
Published by STIE AAS Surakarta
ISSN : 26224771     EISSN : 26141280     DOI : 10.29040/ijebar.v3i03
Core Subject : Economy,
International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting.
Articles 2,078 Documents
USE OF TECHNOLOGY APPROPRIATE TO BATIK'S SMALL MEDIUM ENTERPRISES UP CLASS THROUGH E-CATALOG Dodik Jatmika; Mardiana Andarwati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i3.352

Abstract

The purpose of this study was to find out the effect of using appropriate technology on batik UKM going up the class through e-catalog. The population of this study is the owner and batik maker and business manager of batik in Trenggalek Regency with a total of 107 people, and from all population numbers sampled. The results of the study indicate that the use of appropriate technology influences the E-catalog. The use of appropriate technology has a direct negative effect on UKM in high-grade batik. The e-catalog has an effect on UKM in batik up the class. The use of appropriate technology has an effect on UKM in hand-painted batik going up the class through e-catalog. Recommendations for researchers who will research appropriate technology and e-catalogs for batik are advised to look for implications for the impact on user satisfaction of accounting information systems. Keywords: appropriate technology, UKM go up to class, e-catalog
ANALYSIS FINANCIAL PERFORMANCE OF RURAL BANKS IN INDONESIA Mohammad Sofyan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i03.588

Abstract

During the period 2006-2019 many rural banks were liquidated by Indonesia Deposit Insurance Corporation (LPS) which have an impact on the performance of rural banks. This study aims to determine the effect of CAR, LDR, OCOI and NPL on the ROA of Rural Banks in Indonesia. The results of the study show that CAR, LDR, and OER have a significant effect on ROA. Every increase in operating costs will result in a decrease in pre-tax profit which results in a decrease in ROA. NPL has no significant effect on ROA. because rural bank has a large CAR ratio to cover credit risk.
INCREASING COMPANY PERFORMANCE WITH LIQUIDITY, SOLVENCY IN CIGARETTE INDUSTRY LISTED IN IDX Suprihati Suprihati; Abdul Haris Romdhoni; Gita Wahyu.A.M
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i02.281

Abstract

In this study aims analyze the effect of financial ratios on the performance of cigarette companies listed on the IDX. The factors tested in this study are the effect of liquidity ratios, solvency ratios and activity ratios as independent variables while the company's profitability as the dependent variable. The sample in this study were all populations consisting of four companies and the data used are secondary data. The analytical tool used is multiple linear regression analysis at a significance level of 5%, with the regression equation Y = 0.180 + 0.006X1 - 0.014X2 + 0.090X3. In this study the influence of pritability is activity while liquidity and solvency do not affect profitability. And simultaneously obtained Fcount 5.381 is greater than Ftable 2.89 with a significance of 0.004 smaller than the significance value of α = 0.05, this shows that simultaneously Liquidity, Solvability and Activity are factors that influence profitability. Keywords : Profitability, Liquidity, Solvability, Activity
EMPOWERMENT STRATEGIES OF MICRO, SMALL, MEDIUM ENTERPRISES (MSMEs) TO IMPROVE INDONESIA EXPORT PERFORMANCE Adi Adrian
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i04.222

Abstract

In international trade itself can not be separated from the export and import sectors. One way that can be done to increase the value of exports is to improve the empowerment of products Micro, Small, Medium Enterprises. MSMEs is considered to be a solution in improving the economy in Indonesia. But the development of the era makes the challenges facing MSMEs is getting higher. The strategy that can be done by umkm in overcoming the development of the times is by the control of the market. However, in order to dominate the market, MSMEs need to get information easily and quickly to expand the marketing network of MSMEs. other than that Information technology application on SMEs will facilitate in expanding the market both in the country and overseas markets and the establishment of IT-based MSMEs Development Center.
ANALYSIS OF CURRENT RATIO CHANGES EFFECT, ASSET RATIO DEBT, TOTAL ASSET TURNOVER, RETURN ON ASSET, AND PRICE EARNING RATIO IN PREDICTINGGROWTH INCOME BY CONSIDERING CORPORATE SIZE IN THE COMPANY JOINED IN LQ45 INDEX YEAR 2013 -2016 Wikan Budi Utami
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v1i01.253

Abstract

This study aims to determine the effect of the partially and simultaneously of the Current Ratio (CR), Debt Asset Ratio (DAR), Total Asset Turnover (TATO), Return On Assets (ROA), and Price Earning Ratio (PER) in predicting profit growth by considering firm size at company incorporated in LQ45 index year 2013 -2016 with company size as control a variable. The technique of determining the sample in this research is by using purposive sampling. There are several criteria that must be met by companies listed in the LQ45 Index to be sampled in this study. This research method is using multiple regression analysis which is used to know the influence of independent variable to the dependent variable together and partially. The t test is used to test the influence of each variable change Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset , and Price Earning Ratio to earnings growth variable with firm size as control variable. The statistical test F aims to examine the effect of changes in Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset, and Price Earning Ratio simultaneously to the variable of profit growth with firm size as control variable. The R2 test (Coefficient of determination) is done to find out how big the influence variable change Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset, and Price Earning Ratio to variable growth profit with company size as control variable. From result of t test is known that change of Total Assets Turn Over and change of Return On Assets partially have significant effect to profit growth (∆ EAT) .Variable change of Curent Ratio (∆CR), change of Debt Asset Ratio (∆ DAR), Price Earning Ratio (∆PER) partially no significant effect on profit growth variable with firm size as control variable. From result of F test, it is known that Current Ratio (∆ CR) change, Debt Asset Ratio (Δ DAR) change, Total Asset Turnover (∆ TATO), Return On Asset (∆ ROA) change, Price Earning Ratio (∆ PER) simultant significant effect on profit growth variable at go public company listed in index LQ 45 in Indonesia with company size) as control variable. Keywords: Change of CR, DAR, TATO, ROA, PER, Profit Growth.
IMPLEMENTING A SPIRITUAL LEADERSHIP: MORNING PRAYING LEADERSHIP Iqbal Robbie
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i02.543

Abstract

Sharia Credit Banks are alternative financial financing for communities other than conventional banks and other Islamic banks. BPRS Daya Artha Mentari carries out the mandate as a financial institution to serve the needs of the community in Islamic banking practices. These noble mandates and ideals are related to elements of philosophy, goals, processes and human resources that require the presence and need of leaders who have the ability, competence and high integrity to reach their ideal goals and expected goals. Based on his profile, the leadership in this bank has been proven by achieving success in delivering the bank as one of the banks that is leading the way in serving banking services in East Java. To strengthen the uniqueness of the research on leadership style in BPRS Daya Artha Mentari, it is necessary to state the description of the history of bank development and the accompanying leadership dynamics since its establishment in 1999. The history is divided into three development phases, namely the pioneering phase, the integration phase and the innovation phase. The results of this study can also be one of the models of leadership style in financial institutions and provide theorytical contributions to the development of science related to Human Resource Management, especially leadership style that is applied by the leaders of the sharia rural bank.
ANALYSIS OF BILLBOARD CONTRIBUTION TAX TO REGIONAL INCOME OF SUKOHARJO DISTRICT IN YEAR 2012-2016 Suhesti Ningsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v1i01.394

Abstract

The purpose of this study was to determine the level of contribution of the advertisement tax on revenue, which in the era of regional autonomy, local governments are required to always improve the reception area, such as an increase in local tax revenue through advertising tax receipts. This research applies descriptive analysis method, wherein the method is used to provide a systematic explanation, actual and accurate statement of fact, and just describe situations or events not to seek or explain the relationships and testing hypotheses. From the analysis of the data shows that Sukoharjo advertisement tax revenue from the year 2012-2016 reached an average of 119.02%.Advertisement tax contribution rate to the Local Tax reached an average3.06%, to the level of the advertisement tax revenue contribution to the local revenue of the year 2012-2016 is still in very less criteria with an average 1.50%.
THE GUIDANCE OF TECHNOPRENEURSHIP USING EXPERT SYSTEM COMPUTING APPROACH BASED ON ENTREPRENEURIAL VALUES AND MULTIPLE INTELLIGENCES Indra Hastuti; Singgih Purnomo; Wiji Lestari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i3.336

Abstract

This study aims to build the Guidance of technopreneurship, especially Information Technology (IT) technopreneurship using expert system approach based on entrepreneurial values and multiple intelligences.The research consists of several steps : system analysis and design, system development and test and implementation system.The result is the guidance of technopreneurship using an expert system. Expert system consists of expertise domain, knowledge representation, rules, and input and output data. Data input consists of indicators of entrepreneurial values and multiple intelligences. The data output consists of conformity with 8 IT tecnopreneurships ie Software Application Developer, Data Analyst, System Analyst, Software Engineering, Computer Network Engineer, Graphics Designer & Animator, Multimedia System Developer and Embedded & Computer System Engineer.he test results with internal testing and external testing show the system works well. Keyword : Guidance;Technopreneurships; Information Technology Expert System; Entrepreneurial Values; Multiple Intelligences
PREPARING THE ASEAN ECONOMIC COMMUNITY (MEA) WITH THE DEVELOPMENT STRATEGY OF SMALL AND MEDIUM ENTERPRISES (UMKM) TO GET BUSINESS CREDIT IN KELURAHAN CIBADUYUT BANDUNG Dewi Untari; Dewi Endah Fajariana; Muchamad Ridwan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i03.587

Abstract

From the results of interviews and preliminary observations that the development of Small and Medium Enterprises is essentially a shared responsibility between the government and society. In order to support the empowerment and development of Micro, Small and Medium Enterprises, especially in encouraging the distribution of credit to Micro, Small and Medium Enterprises in Cibaduyut Urban Village, for the development of Micro, Small and Medium Enterprises in Cibaduyut Village, Bandung, the strategies included in the first Bank Partner Financial Consultants in fostering and mentoring Micro Small Enterprises and Medium prospects who apply for business loans; second, socializing profit sharing or venture capital financing; third Increasing the participation of credit guarantee institutions for Micro, Small and Medium Enterprises and prospects who are faced with collateral requirements. It is expected that with the implementation of the above strategies, Micro, Small and Medium Enterprises will no longer experience difficulties in the submission of business capital loans from Credit Distribution Agencies. From each solution above, it is building and mentoring Micro and Small and Medium Enterprises, prospects who will apply for business loans. The results of the study showed that the community in the Cibaduyut Village with the optimization of the role of the Bank Partner Financial Consultant (KKMB), the requirements and procedures established by the credit channeling institutions, were no longer an obstacle for Micro and Small Businesses in obtaining business capital loans. The success of this approach will be seen from the increasing number of bankable Micro, Small and Medium Enterprises and obtaining business capital loans, and having a Bank Partner Financial Consultant (KKMB) operating on a business (mutually beneficial) basis so that it can finance itself.
THE EFFECT OF FINANCIAL PERFORMANCE OF COMPANIES ON SHARE RETURN IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2014 -2016 Paryanto Paryanto; N. Dicky Sumarsono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i02.273

Abstract

This study aims to determine the effect of parsiil and simultaneous price book value, price earnings ratio, earnings per share and dividend pay out ratio to stock returns on manufacturing companies listed in Indonesia Stock Exchange 2014-2016. The technique of determining the sample in this research is by using purposive sampling. There are several criteria that must be met by companies listed in Indonesia Stock Exchange to be a sample in this research. This research method uses multiple regression analysis which is used to know the influence of independent variable to dependent variable together and partially. The test t is used to test the influence of each price book value variable, price earning ratio, earnings per share and dividend pay out ratio) to stock return variables. Statistical test F aims to examine the influence of price book value variable, price earning ratio, earnings per share and dividend pay out ratio) together to stock return variables. Test R2 (Coefficient of determination) is done to find out how much influence the variable of price book value, price earning ratio, earnings per share and dividend pay out ratio to stock return variable. From result of t test known that price book value, earnings per share and dividend pay out ratio partially significant effect to stock return. Variable Price Earning Ratio partially no significant effect on stock return variables. From result of F test known that Price Book Value, Price Earning Ratio, Earning Per Share and Dividend Pay Out Ratio simultaneously have an effect on signifikan to variable Return of Shares In Manufacturing Company Listed In Indonesia Stock Exchange Year 2014 -2016. Keywords : PBV, PER, EPS, DPR, Stock Return

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