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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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STRATEGIES TO IMPROVE THE QUALITY OF HUMAN RESOURCES IN THE KARANGANYAR PRIMARY TAX SERVICE OFFICE Pratomo Riyadi; Supawi Pawenang; Sudarwati Sudarwati
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.v5i3.2902

Abstract

Human resources (HR) are an important asset for an organization to achieve a competitive advantage in the era of globalization. Efforts to develop the capacity of human resources for the apparatus have not been managed properly. This is shown, among others, by the difficulty in changing the way of mindset and working of the apparatus, low discipline and employee ethics, a career system that is not fully based on work performance, an inadequate remuneration system for a decent life, recruitment that has not been carried out based on the required educational qualifications , the implementation of education and training that has not been able to fully improve performance, weak supervision and audits of employee performance, and personnel management information systems that are not functioning optimally. Research objectives are (1) analyzing the strategy of increasing human resources for employees at the Karanganyar Primary Tax Office (2) analyzing the supporting and inhibiting factors for human resource improvement strategies at the Karanganyar Primary Tax Office. This type of research used qualitative research. The subjects in this study were employees of the Karanganyar Primary Tax Office. The data method used in this research is SWOT. The superior position of the Karanganyar Primary Tax Office by using a SWOT diagram showing the position of Human Resources in Quadrant I, a position that greatly uses existing opportunities to increase the strength of the agency. This means that the existing opportunities are used to further increase the strength of the human resources at Karanganyar Primary Tax Office. The focus of this strategy is to maximize opportunities to improve the quality of human resources. Keywords: SWOT, quality of human resources
THE EFFECT OF LIQUIDITY, ASSET STRUCTURE AND PROFITABILITY ON DEBT POLICIES OF TRADING COMPANIES LISTED ON THE IDX 2016-2019 Wikan Budi Utami; Suprihati Suprihati
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.v5i2.2426

Abstract

This study aims to determine the effect of Liquidity, Asset Structure and Profitability on Debt Policy in trading companies listed on the Indonesia Stock Exchange in 2016-2019. The sample used in this study were 12 trading companies. The sampling method used was done by using purposive sampling. The data in this study are quantitative data. The analytical method used is multiple linear regression models. To test the hypothesis simultaneously and partially, the F test, t test and determination test (R2) were used. The results of this research hypothesis testing indicate that simultaneously the liquidity, asset structure and profitability variables simultaneously influence debt policy. Asset structure and liquidity variables affect debt policy. Meanwhile, partially the profitability variable has no effect on debt policy. The amount of determination test (Adjusted R Square) of 0.523 means that the independent variables (liquidity, asset structure and profitability) can explain the dependent variable (debt policy) by 52.3%, while the remaining 47.7% is explained by other variables outside the research model.
FIRM CHARACTERISTICS AND COMPLIANCE WITH OPERATING SEGMENT DISCLOSURES BASED ON PSAK 5 Khairina Nur Izzaty; Yanti Pujiastuti
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.v4i4.1488

Abstract

The purpose of this study is to find empirical evidence of the influence of company characteristics and disclosure practices of segments of manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the factors that affect the level of segment disclosure of these companies. Consistent with previous research related to segment disclosure, in this study, the level of segment disclosure was tested using a disclosure index based on the mandatory requirements in the Statement of Financial Accounting Standards (PSAK) 5 Operating Segments. The results showed that the average level of segment disclosure with a sample of 88 manufacturing companies listed on the IDX from 2016 to 2018 was 51.2% with a range between 12.5% to 91.7%. Users of financial statements from the sample firms expect broader segment disclosure from the larger, more leveraged firms. Furthermore, the results of the study confirm that industry competition, profitability and earnings quality do not have a significant effect on the level of segment disclosure. These results can provide feedback to regulators in Indonesia regarding current segment disclosure practices by companies listed on the IDX as well as the factors that affect the level of segment disclosure.
THE EFFECT OF LIQUIDITY, COMPANY SIZE, AND ASSET STRUCTURE ON STRUCTURE TRADING COMPANY CAPITAL IN THE IDX Sri Laksmi Pardanawati
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.v5i2.2487

Abstract

This his research is to see how liquidity, company scale, and asset composition affect trading companies' capital structures on the Indonesia Stock Exchange. In this sample, the population consisted of 61 trading companies that were listed on the IDX. Purposive sampling was used, and a total of 27 trading firms were found. The financial statements of trading firms listed on the IDX are included in this analysis as secondary evidence The multiple linear regression test was used to analyze the results. The liquidity variable has a substantial impact on capital structure, according to the findings. The capital structure is unaffected by the company scale aspect Capital structure is influenced by the asset structure vector. The capital structure is influenced by liquidity factors, company scale, and asset structure all at the same time. The three variables had a 65.2 percent impact on the capital structure, as seen by the magnitude of Adjusted R2 0.652, while the remaining 34.8 percent was affected by variables other than those used in this analysis. Keywords: Capital Structure, Liquidity, Firm Size, Asset Structure, IDX
EXPLOIRING CUSTOMER RELATIONSHIP MANAGEMENT AND CUSTOMER’S VALUE ON CUSTOMER’S LOYALTY OF GO-JEK ONLINE SERVICES Santi Wiji Astuti; Herning Indriastuti
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.v5i1.2166

Abstract

The purpose of this research is to understand the influence of Customer Relationship Management (CRM) and customer’s value on costumer’s loyalty of Go-Jek online service users in Samarinda. The sample is concluded by purposive sampling technique, with 140 respondents. Data collection technique used is quesionare (inquiry). Analysis technique used in this research is multiple linear regression analysis by using SPSS 26 progam. The result of the study prove that customer relationship management has a positive and insignificant effect on customer’s loyalty, while the customer’s value has a positive and significant on customer’s loyalty.
THE EFFECT OF MSME’s FINANCIAL STATEMENTS QUALITY TO BANKING CREDIT ACCESSIBILITY Rizka Rahmah Asaidah; Khairina Nur Izzaty
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.v4i03.1213

Abstract

The purpose of this study is examine the extent to which SMEs actors prepare annual reports and how the level of loan access that can be received by SMEs with quality annual reports. This study uses primary data obtained from question with respondents of 50 SMEs at Rumah Kreatif BUMN Bank BRI Cabang Pandanaran Semarang. The analysis technique used multiple linier regression. The results of this study indicate that the quality of SMEs annual report and loan term has no effect on the bank loans access, this is due to the low SMEs annual reports that cause banks to still doubt the trust related to their annual report. While the size of the business, length of business, and loan collaterals have a positive effect on the amount of bank loans access.
STRATEGY FOR ACCELERATING DIGITAL TRANSFORMATION ON THE FINANCIAL PERFORMANCE OF PT TELEKOMUNIKASI INDONESIA (PERSERO) TBK. Heni Risnawati; Sukma Wijayanti
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.v5i2.2318

Abstract

The purpose of this research is to see the financial performance of PT. Telekomunikasi Indonesia (Persero) Tbk for the period 2016-2020. Ratio analysis used liquidity ratios, solvency ratios, activity ratios and profitability ratios. This study uses secondary data by analyzing the company's annual report. The data analysis method in this research is descriptive statistical analysis which is used to explain the company's financial ratios. The results of the liquidity ratio analysis with the Current Ratio indicator have an average value of 90.76% below the industry standard average of 200%. Quick ratios and cash ratios have values below the industry average standard. This shows that the company is not performing well. The solvency ratio with the Debt Ratio indicator on average is 44.9% above the industry average standard of 35%. The company's performance is still in the quite good category, although it is slightly above the industry average standard. The Debt to Equity Ratio indicator on average is 83.2% above the industry average standard of 90%. This shows the performance of Pt. Telekomunikas Indonesia Tbk has a good performance. The activity ratio is measured with the working capital ratio indicator on average 20.9% above the industry average standard, meaning the company has a good performance. The Total Assets Turn Over indicator is on average 0.59 miles below the industry average 2 times. This shows that the company's performance is not good. The profitability ratio through the Net Profit Margin indicator is an average of 22.9% above the industry average standard of 20%. The Return On Investment indicator is on average 13.5% below the industry average of 30%company's performance is in poor condition. Keywords: Financial performance, liquidity, solvency, activities, profitability, digital transformation
TAX EVASION AND FRAUD SCANDAL IN PANAMA PAPER CASE Samudera Wicaksono; Nurfi Afriansyah Audi; Akbar Rachmaddi; Raden Imaduddin
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.v5i1.1741

Abstract

The aim of this research is to find out the relationship between the Panama Papers and the existence of criminal actions in Taxation. The Panama Papers is the name for a document that was created by a company from Panama called Mossack Fonseca, which contains detailed information on more than 214,000 overseas companies, including the identities of their shareholders and directors. This case is an international scale leak of financial documents that reveals how 12 heads of state have a company in an undisclosed tax free jurisdiction (offshore). This leaked document was then distributed to and analysed by approximately 400 journalists in 107 media organizations in more than 80 states. The research conclusions show that the disclosure of the Panama Papers scandal proves clearly that tax which is mandatory and binding is considered a serious burden for the upper class that is involved in this case. Millions of secret financial documents were leaked and revealed how the corruption and tax crime network of heads of state, secret agents, celebrities to fugitives are hidden in tax haven. The scandal that was revealed would have caused the State to lose or reduce the state's wealth (asset forfeiture) which was quite significant. And the relationship between the case and the violation of tax law is that the mistake is deliberate or the mistake is fraudulent. Keywords: Tax Violation, Tax, Panama Papers
THE EFFECT OF DEFERRED TAX ASSETS, CURRENT TAX EXPENSES AND LEVERAGE ON PROFIT MANAGEMENT Diana Fajarwati; Nurlaila Maysaroh C; Annafi Indra Tama; Indrawan Eko Putranto
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.v4i4.1370

Abstract

The purpose of this research is to measure and determine whether Deferred Tax Assets, Current Tax Expenses, and Leverage have an effect on Earning Management. Research objects in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016 - 2018. The research method uses quantitative research and purposive sampling data collection techniques according to the criteria, a sample of 74 observational data for three years. The researcher analyzed the data using Multiple Regression, using an analysis tool in the form of SPSS. From the discussion, it is found that (1) deferred tax assets have no positive effect on earnings management, (2) current tax expense has no positive effect on earnings management, and (3) Leverage has no positive effect on earnings management.
THE IMPACT OF MONEY SUPPLY AND THE INFLATION RATE ON INDONESIA COMPOSITE INDEX: CASE STUDY IN INDONESIA STOCK EXCHANGE 2008-2017 Sumaryoto Sumaryoto; Anna Nurfarkhana; Tri Anita
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.v5i2.1189

Abstract

This research is a descriptive and explanative research on the impact of money supply and the inflation rate on Indonesia Composite Index or IHSG. This research tries to understand the factors affecting the composite stock price index of IHSG by studying Indonesia stock exchange in the period of 2008-2017. The result of this study shows that: 1) The Amount of Money supply has a significant effect on the IHSG. This is evidenced by sig 0.00 < 0.05 and Fcount of 35.467 with the determinant coefficient (R2) of 0.947. This means that 94.7% of the impact is determined to be the contribution of the independent variable (Amount of Money supply and Inflation Rate) together on the dependent variable (IHSG). While the rest (5.3%) is the influence of outside variables not examined in this research. 2) The Amount of Money supply has a significant effect on the IHSG, in accordance with the hypothesis. This is evidenced by sig 0.00 < 0.05 and tcount of 9.213 for the regression coefficient of 0.131 with a significance level of 5% and a significance value of 0.00 (smaller than the significance level of 0.05). 3) The inflation rate has no significant effect on the IHSG. This is evidenced by sig 0.277 > 0.05 and tcount of 1.195 for the regression coefficient of 0.336 with a significance level of 5% and a significance value of 0.227 (greater than the significance level of 0.05).

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