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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,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,145 Documents
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RESTAURANT MARKETING STRATEGIES IN FACING NEW HABITS POST-COVID-19 PANDEMIC: REVOLUTIONARY ENTREPRENEUR PARADIGM Marika Christa Widyasari; Harry Soesanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2439

Abstract

The Covid-19 pandemic is a form of danger that has the potential to threaten all aspects of peo-ple's lives, such as social, economic, health and psychological. The impact on people in Indone-sia is of course not much different from people in other countries who are also facing the Covid-19 pandemic. The condition of social vulnerability (social vulnerability) is a real reality that occurs in society in the face of the Covid-19 pandemic. Social vulnerability has shocked the resilience of society due to the Covid-19 pandemic.The Covid 19 pandemic has made the economy in Indone-sia sluggish, especially for SMEs. Even though the existence of SMEs in Indonesia is very im-portant and considered by the government because SMEs can accommodate a large number of workers and become a source of income for the middle and lower classes of the community. The productivity of SMEs in an area will undoubtedly have an impact on job availability, and of course, it will reduce the number of unemployed Therefore, this study looks at how to improve the performance of SMEs so that they exist in the midst of the Covid 19 pandemic. The cases of the Covid-19 pandemic in Indonesia continue to increase every day. As of March 30, 2020, there were 1,414 positive cases, 75 recovered cases, and 122 deaths. The Covid-19 pandemic in Indonesia has a multi-sectoral impact, from health, education, social, economy, to religious activities in the community. The impact on these sectors is increasingly being felt by the community, especially in relation to the issue of social welfare in society. The social welfare of the community here is relat-ed to health, household economic conditions, a sense of security, comfort and a good quality of life. So that people who are faced with the Covid-19 pandemic can still fulfill their basic needs and carry out their social functions. That is why, apart from being the main focus of dealing with the Covid-19 pandemic, the government has not ruled out the welfare conditions of the communi-ty during the Covid-19 pandemic. If the people's welfare is neglected, it is feared that it will trigger massive social vulnerability in the community. This of course makes the situation and conditions in Indonesia even more like tangled threads. Solve one problem, another problem arises.
THE INFLUENCE OF FINANCIAL REPORTING COMPLIANCE, GOVERNMENT PERSONNEL COMPETENCY TOWARDS FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT " (CASE STUDY IN KECAMATAN SIMAN KABUPATEN PONOROGO) Titin Eka Ardiana; La Ode Sugianto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1556

Abstract

This study aims to examine the effect of financial reporting compliance, the competence of government officials on fraud prevention in the management of village funds, both partially and simultaneously. The approach used in this research is quantitative research because the main objective of this study is to prove the relationship, influence, and cause and effect of one variable on another. In this study, there are two kinds of variables used, namely the dependent variable and the independent variable. The dependent variable used for this study is fraud prevention (fraud), while the independent variable used in this study consists of financial reporting compliance and government apparatus competence. The data collection technique in this study is to use primary data, namely a questionnaire (questionnaire). The method of analysis used in this study is to use multiple linear regression analysis using calculations through SPSS version 22. The data collection technique in this study uses a questionnaire distribution technique, namely data collection using a questionnaire technique which is carried out by giving a set of written questions to respondents for answered. The results of data collection were then analyzed using simple regression analysis techniques and multiple regression with the help of SPSS Version 22. The results showed that compliance with financial reporting and the competence of government officials had a significant effect on Fraud Prevention by Apparatus in Villages in Siman District, Ponorogo Regency.
Does Learning Interest Mediate Computer Self-Efficacy and Internet Use on Learning Achievement? (Accounting Class student overview) Alifrum Shaleha Dewi Rahmah; Mardi Mardi; Achmad Fauzi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2410

Abstract

Learning achievement is an achievement that has been achieved by students during the learning process according to the target time which is manifested in the form of numbers, letters, symbols and certain sentences as a standard of student completeness in learning. Achievement of learning achievement among students can vary because of many factors that influence it. For example, internal factors in the form of computer self-efficacy and internet use and external factors in the form of interest in learning. This study aims to determine whether interest in learning is able to mediate computer self-efficacy and internet use on learning achievement. By using a quantitative approach, the sample was chosen randomly (proportionate stratified random sampling) obtained 108 students of Class XI Accounting. Data were collected using an online questionnaire (on a Likert scale). Data were analyzed using descriptive statistics, hypotheses were analyzed multiple regression, and path analysis and single test (for indirect effects). The test results conclude that interest in learning can mediate computer self-efficacy and the use of the internet on learning achievement significantly, which means that it can have a direct and indirect effect on the improvement of student achievement in accounting in the form of partial mediation. Researchers recommend that student achievement in accounting will increase if the students' literacy of Computer Self-Efficacy and Internet Use can be mastered properly. Keywords: Computer Self Efficacy, Internet Usage, Study Interest, Learning Achievement, Accounting Students, Vocational High School
WADUL-E AS THE IMPLEMENTATION OF E-SERVICE IN THE NEW PUBLIC SERVICE PARADIGM Afif Al Farizi; Dian Suluh Kusuma Dewi; Insyira Yusdiawan Azhar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2050

Abstract

This study aims to determine how the application of the New Public Service concept to the WADUL-E Service (Aspiration and Electronic Complaints Forum) in Pacitan Regency. This study used a qualitative approach and the determination of informants using the purposive sampling technique. The results showed that the concept of the New Public Service was not fully applicable to the Pacitan WADUL-E Service, because the researchers did not find data related to the 6th indicator, which is serving not directing which contains the position of the leader here, not as the owner but as a public servant or public servant. However, the rest of the concept of the new public service is in accordance with the real situation in the Pacitan Wadule Service. Hence, it is necessary to have in-depth research to find out the leadership side in the service. Based this research, it can be conculed that it is one of the public innovation efforts created by the Pacitan Regency Government is to provide Complaint Services in the form of WADUL-E Services of Pacitan Regency which was formed and inaugurated on March 14, 2018. By utilizing this service, it is hoped that the aspirations and complaints of the Pacitan citizens are connected to regional government. Keywords: E-Service, New Public Service, WADUL-E Pacitan
MEDIATION of PROFIT SHARING TO DEVELOP MSMEs WITH MUDHARABAH CAPITALIZATION SCHEMES Afkar, Taudlikhul; Miradji, Moch. Afrizal; Fauziyah, Fauziyah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1280

Abstract

This study aims to show the development model of MSMEs with mudharabah capital schemes through the principle of profit sharing distribution from the perception of MSME actors. The object of research is in East Java by using a sample of three regions using random with total of 75 respondents who were obtained incidentally considering the number of MSMEs is very much. The analysis technique used is multivariate analysis using Warp PLS. The results showed that mudharabah financing with mudharabah mutlaqah, mudharabah muqayyadah and mudharabah mustyarakah financing schemes significantly influence the principle of profit sharing distribution. Furthermore, the mudharabah mutlaqah, mudharabah muqayyadah, mudharabah mustyarakah, and profit sharing distribution principles have a significant effect on the development of MSMEs. The profit sharing distribution principles can be mediated in the development of MSMEs with a capital scheme mudharabah mutlaqah, mudharabah muqayyadah, mudharabah mustyarakah. The recommended MSMEs Development Model is the Mudharabah capital scheme through the mediation of fairly in principles of profit sharing distribution.
THE INFLUENCE OF THE AUDIT COMMITTEE AND FRAUD DIAMOND ON FRAUDULENT FINANCIAL STATEMENT IN MANUFACTURING COMPANIES OF VARIOUS INDUSTRIES SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Suripto - Suripto; Karmilah Karmilah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2721

Abstract

Fraudulend financial statement are generally difficult to detect, due to the various motivations behind the actions taken. The purpose of this study is to prove the effect of the audit committee and the fraud diamond on the fraudulent financial statement by looking at the effect of the variables that are proxies in this study. The population in this study were manufacturing companies in the various industrial sectors in 2015-2019. The sampling technique in this research is purposive sampling. The type of data used is secondary data from the Indonesia Stock Exchange in the form of an annual report. The sample in this study were 22 companies, with 110 observational data. The type of research method used is panel data regression analysis method. The results of the analysis of this study indicate that simultaneously the audit committee and the fraud command element have an effect on the fraudulent financial statement and partially show that only financial stability and financial targets have an effect on the fraudulent financial statement. While the financial target variables, nature of industry, ineffective monitoring, change in auditors, change of directors and audit committees have no effect on fraudulent financial statement. Keywords: Audit Committee, Fraud Diamond, Fraudulent Financial Statements, Manufacturing Companies of Various Industries Sector
Should the Government Provide Unemployment Insurance to The Poor and Low-Income in Islamic Economics Perspective Anniza Citra Prajasari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2171

Abstract

Poverty alleviation and unemployment reduction have been two missions that every country has to realize. This paper will examine other viewpoints in reviewing Unemployment Insurance (UI) policy for the poor and low-income people. In this regard, the role of government is crucial to determine a viewpoint that should be used for UI implementation for the poor. Does it need to involve the poor using unemployment or poverty context? If one uses the poverty context, do the poor and low-income need to be granted unemployment insurances? To answer those questions, this study conducted by utilizing a library review method, especially focusing on unemployment and UI in the Islamics perspective, and also the role of the state in realizing social security for the poor according to the Islamic Economists. This paper intends to argue that the government should not have to provide UI for the poor and low-income. That is because the poor, whether they are employed or not, have ‘economically poor’. So, the government’s main focus should not be on how to provide UI to the poor and low-income because they are unemployed but focus on how to alleviate poverty and improve their living standard through a more appropriate allowance, which is an effective poverty allowance. Keywords: unemployment insurance, unemployment in Islam, poverty allowance
THE IMPACT OF GREEN MARKETING AND CORPORATE SOCIAL RESPONSIBILITY ON BRAND IMAGE, PURCHASE INTENTION, AND PURCHASE DECISION (STUDY ON THE BODY SHOP IN SAMARINDA) Mursandi, Doddy Adhi; Sudirman, Hudyah Astuti; Militina, Theresia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1422

Abstract

This study aims to analyze and determine the influence of green marketing and corporate social responsibility on brand image, purchase intention, and purchase decision on The Body Shop's customers in Samarinda. This study uses a quantitative approach using SmartPLS software. The sample was 152 respondents with a sampling technique using accidental sampling. The results showed that green marketing is a significantly positive effect on brand image. Green marketing is a significantly positive effect on purchase intention. Corporate social responsibility is not a significantly positive effect on brand image. Corporate social responsibility is a significantly positive effect on purchase intention. Green marketing is a significantly positive effect on the purchase decision. Corporate social responsibility is not a significantly positive effect on the purchase decision. Brand image is a significantly positive effect on the purchase decision. Purchase intention is a significantly positive effect on the purchase decision.
THE EFFECT OF INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN BANKING SECTOR REGISTERED IN INDONESIA STOCK EXCHANGE WITH COMPETITIVE ADVANTAGE AS INTERVENING VARIABLES FOR 2016-2019 Novi Crisnandani; Ika Yustina Rahmawati; Naelati Tubastuvi; Totok Haryanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2312

Abstract

The purpose of this study is to obtain empirical evidence of the role of Competitive Advantage in mediating the relationship between Intellectual Capital and Good Corporate Governance and Financial Performance. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The method of determining the sample using a purposive sampling technique. The number of samples obtained was 31 companies with a total of 124 observations. Based on the research results, it was found that the variable that had a direct influence on the Competitive Advantage was the Good Corporate Governance variable, while the Intellectual Capital variable did not have a direct effect. Meanwhile, the variables that have a direct influence on financial performance are the variables of Good Corporate Governance and Competitive Advantage. Based on the results of the analysis, it was also found that Competitive Advantage was not able to mediate the relationship between Intellectual Capital and Financial Performance but was able to mediate the relationship between Good Corporate Governance and Financial Performance. Keywords: Intellectual Capital, Good Corporate Governance, Competitive Advantage, Financial Performance
EFFECT OF SELF EFFICACY AND ORGANIZATIONAL CITIZENSHIP BEHAVIORS ON EMPLOYEE SATISFACTION Siti Samsiyah; Roza Monica Sintia Dewi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2124

Abstract

Human resources become a major problem in various activities within a company, especially in the field of organizational. This research aims to test and analyze the employee satisfaction of PT. Sinar Karya Abadi's work which is influenced by the variable of self-efficacy and behavior of the citizenship organization. The population amounted to 500 employees and obtained samples amounting to 85 respondents consisting of employees of PT. Sinar Karya Duta Abadi. Simple random sampling is a sampling technique that uses the utility. Obtained data from the propagate then recollected the questionnaire and used techniques analyzed multiple linear regression and hypotheses tests. Available work satisfaction results gain influence from free variables. That result illustrates the free variables having an influence on the dependent variables. It is hoped that this research can be used as a reference where PT. Sinar Karya Duta Abadi can improve employee satisfaction through self-efficacy and behavior of the nationality organization, if the two traits are owned by each individual, then the organizational productivity increases.

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