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Contact Name
Dewi Muliasari
Contact Email
-
Phone
+6281230431443
Journal Mail Official
ijebar.aas@gmail.com
Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
Location
Kota surakarta,
Jawa tengah
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 2,145 Documents
The Effectiveness of Succession in a Family Business: Case Study on Batik Industry in Indonesia Istiatin Istiatin; Ari Susanti
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.v5i1.2092

Abstract

The purpose of this study is; To describe succession planning and an effective succession model, to create a successful successor, to describe the planning and design an effective succession model, and to create a successful successor in both PT. Danliris and Batik Semar. The method used in this study is qualitative descriptive. Data collection is by observation and using in-depth interviews. Informant selection was determined by purposive sampling. The validity of the data was tested by the source triangulation. The results show that PT. Danliris has been succesfully done the succession because the founder involved the successor. Although the delivery of the succession was unplanned, the mentoring process went naturally and create the third generation as the successor who has good responsibility for the sustainability of the family business. In the other hand, PT. Batik Semar did not perform succession effectively because the founder did not involve the successor. The founder still in charge in family business’ operations. The third Generation of Batik Semar is currently still leading and the successor just become passive leader. And up to now, the decision makers are still done by the founder. Keywords; Family Business, succession planning, effective succession model, qualified successor.
PLACEMENT AND DELEGATION AND ITS EFFECT ON EMPLOYEE WORK DISCIPLINE AT SMA NEGERI 1 BELITANG MADANG RAYA OGAN KOMERING ULU TIMUR Yansahrita Yansahrita
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.v4i03.1314

Abstract

Delegation and placement are very important in the effort to implement good teaching and learning activities. This study aims to partially and jointly analyze the effect of placement, delegation of authority on employee work discipline and to analyze the most dominant variables in influencing employee work discipline at SMA NEGERI 1 Belitang Madang Raya Ogan Komering Ulu Timur, Results of regression analysis and correlation between placements. Work towards employee work discipline shows the regression model Y = 5.443 + 1.006X1 + e with a correlation coefficient of 0.880. The results of regression analysis and correlation between delegation of authority to employee work discipline show the regression model Y = 17.242 + 0.654X; + e with a correlation coefficient of 0.826. The results of multiple regression analysis and the correlation between job placement and delegation of authority jointly with job discipline show the regression model Y = 5.309 + 0.683X / + 0.292X2 + e with a correlation coefficient of 0.911 at the 95% confidence level, it is obtained the notion that the placement and delegation of authority are simultaneously can predict employee work discipline. Job placement and delegation of authority simultaneously have a positive influence which is quite close with work discipline of 81.5% and has a significant effect. This research was conducted on 25 respondents with the analytical method used is path analysis using SPSS software. Keywords: Delegation of Authority, Placement, Work Discipline
Human Resource Competence as a Moderating Variable for the Quality of Local Government Financial Reports Lativa Ulisanti; Asrori Asrori
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.v5i2.1790

Abstract

The autonomy policy has urged local governments in Indonesia to have better governance to support local finance management. Local governments are demanded to present quality financial reports—this has been such a challenge for many local governments. This study aimed to analyze the effect of an effective internal control system and utilization of information technology on the quality of local government financial reports, moderated by human resource competence. The study’s population and samples were the heads and treasury of the financial department from all work units in Grobogan Regency, Central Jawa. Samples were chosen through a purposive sampling method. Data from 98 respondents were analyzed using SPSS Version 25.0. Data collected were the primary data from questionnaires. Items in the questionnaire were presented using the Likert Scale with five provided alternatives. Data were analyzed using descriptive statistic methods and regression analysis for the moderation effect with absolute difference tests. Findings showed that the effectiveness of the internal control system and the utilization of information technology partially had a positive and significant effect on the quality of local government financial reports. Hypothesis testing confirmed that human resource competence strengthened the effect of utilization of information technology on the quality of local government financial reports, yet weakened the effect of the internal control system on the quality of local government financial reports. Keywords: Financial Reports, Internal Control Systems, Information Technology, Human Resources.
CONTROL BEHAVIORS AFFECTING INVESTORS INVESTMENT DECISION MAKING (STUDIES ON STUDENTS AT HIGHER EDUCATION SOUTH KALIMANTAN) Ainun Logitama; Lilik Setiawan; Atma Hayat
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.v5i1.2245

Abstract

Investors have strong reasons for making investment decisions, namely hoping to provide returns that are more than what they have invested. The investment decision is in the form of a decision to buy, sell, or maintain ownership of its shares. There are five factors that can influence investors in making investment decisions, including heuristics, risk aversion, financial tools, and firm-level corporate governance, and financial leteracy. This study aims to determine whether these five factors influence investor behavior in making investment decisions. The survey was conducted on 100 active student respondents in South Kalimantan Higher Education. Primary data obtained through distributed questionnaires and then analyzed descriptively. The results of the study show that investors really consider these five factors in making investment decisions. Keywords: investor behavior, investment decision making
THE EFFECT OF TRUST AND SATISFACTION AND COHESIVITY ON TEAM EFFECTIVENESS IN THE HUMAN RESOURCES DEVELOPMENT AGENCY OF EAST KALIMANTAN PROVINCE Rina Kusharyanti; Djoko Setyadi; Irsan Tricahyadinata
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.v4i03.1331

Abstract

This study aims to determine what factors influence the increased effectiveness of the team at the Human Resources Development Agency of East Kalimantan Province. This study uses a cross-sectional design that is data collection that is conducted one time at a predetermined respondent with data analysis used is the partial least square (PLS) approach. A high level of trust will have a positive effect on the greater team effectiveness, so that at the same time team members will feel satisfaction in working with the group which will then affect the success of the team to achieve group goals. Thus, the more team members who are satisfied with the team, the better the performance of the interdependent team in completing the given task.
EMPLOYEE PERFORMANCE REVIEWED FROM LEADERSHIP, MOTIVATION, COMPETENCE AND COMMUNICATION IN TRUCUK SUBDISTRICT KLATEN Media Ratna; Kartika Hendra Titisari; Istiatin Istiatin
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.v5i3.2772

Abstract

This research aims to be able to know the influence of leadership, motivation, competence and communication on variables called the performance of employees of Trucuk Subdistrict Klaten. This research has been conducted using an approach called quantitative. The population in this study is all employees in Trucuk Subdistrict Klaten which all numbered 49 people. Sampling techniques use census techniques. Techniques for the analysis of this research data have been used multiple linear regression analysis. The results of the research that has been done show that leadership, motivation, competence and communication have a positive and also significant to the variable called Employee Performance in Trucuk Subdistrict Klaten. It is expected that Trucuk Subdistrict Klaten district in the future will maintain and improve the quality of leadership, motivation, competence and communication of existing employees so that the performance of employees will also continue to improve and certainly become better than before. Keywords: Employee Performance, Leadership, Motivation, Competence and Communication
TAXPAYER AWARENESS, TAX SANCTIONS, REPORTING IN TAXPAYER COMPLIANCE UMKM KARANGANYAR 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.v5i2.2501

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax liability, and taxpayer reporting in Karanganyar, with 100 samples. Methods of data collection using a linkert scale questionnaire. The results showed that tax awareness was related to mandatory compliance in business activity UMKM, sanctions were not related to taxpayer compliance in activity UMKM, and tax reporting on taxpayer compliance who carried out activity UMKM. Keywords: taxpayer, tax liability, reporting, compliance, UMKM
DECISION IN PURCHASING USED IMPORT CLOTHES IN SURABAYA Arwita Dwi Andriani; Christina Menuk Sri Handayani
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.v4i4.1521

Abstract

The trend of fashion business development in Surabaya is growing rapidly, not only in new fashion, but also imported secondhand fashion. Although there are still different views on imported used clothes due to health and hygiene factors, there are still people in Surabaya who make use of imported clothes to fulfill their primary needs. The expected goal of this research is to determine the decision to use imported used clothing in Surabaya. Consumers who buy imported used clothes in Surabaya will act as the study population, with an infinite population type and the sample taken from 105 people. The data were collected using a questionnaire which was then tested for validity and reliability. Before testing the hypothesis, a classical assumption test and regression analysis is carried out first. The results show that the decision to use imported used clothing in Surabaya is influenced by lifestyle, product quality and price.
STUDY ON BEHAVIOR INTENSION IN POINT COFFEE CONSUMERS IN THE CITY OF SEMARANG VENDIX CHRISTO DEWA S; I MADE SUKRESNA
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.v5i2.2270

Abstract

This study aims to determine and analyze the effect of place atmosphere on behavioral intentions with the mediating effect of service quality and food quality at Point Coffee Semarang. The data source used in this research is primary data. The sampling technique is non-probability sampling with the type of convenience sampling. The level measurement used is the interval level. This research was processed using Structural Equation Modeling (SEM) with the help of AMOS 22 software. The results showed that the atmosphere had a positive effect on service quality and food quality, service quality and food quality also had a positive effect on behavioral intentions, and atmosphere had a positive effect on behavioral intentions. The atmosphere also has a positive effect on behavioral intentions through the mediation of service quality and food quality. The role of service quality and food quality is a partial mediator. Keywords: Atmosphere of Place, Quality of Service, Quality of Food, Intention of Behavior
EVALUATION OF RURAL FUND MANAGEMENT IN COMMUNITY EMPOWERMENT PROGRAM Inosensius Kefi; Nursalam Nursalam; Ajis Salim Adang Djaha
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.v4i4.1490

Abstract

This study aims to determine the evaluation of village fund management, empowerment of the Kaenbaun village community, supporting and inhibiting factors as well as those affecting the implementation of the use of village fund allocations in Kaenbaun village, East Miomaffo sub-district, North Central Timor district. This study uses a descriptive research method with a qualitative approach. The data analysis model used was the Miles and Huberman analysis model. The results showed that the management of village funds in Kaenbaun village, East Miomaffo sub-district was effective, efficient, sufficient, equitable, responsive and right on target. However, in terms of quality, there needs to be guidance for the management of village funds and community empowerment in Kaenbaun Village, Miomaffo Tmur District, North Central Timor Regency which is not fully locally based because in empowerment activities, they have not fully utilized the local potential in the village, and some resources are still imported from outside the village. However, the empowerment program implemented in Kaenbaun village had quite a positive impact on the community. The supporting factor for the implementation of village fund management and empowerment programs is obtaining village fund allocations and the inhibiting factor for village fund management and program implementation is the lack of unprofessional human resources so that the empowerment of village communities is not optimal. Keywords: Evaluation, management of village funds, community empowerment.

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