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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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The Effect of Pressure, Rationalization, Religiosity on Academic Fraud Behavior Evelyne Shafina; 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.v5i2.2409

Abstract

This research aims to determine the effect of pressure, rationalization, religiosity towards academic fraud. The research used quantitative methods, data were collected with survey techniques and using a questionnaire (likert scale). The population were all accounting students in XI grades with totaling 108 people. Using a proportional random sampling technique with a total sample of 85 people. The data analysis technique used is the requirements analysis test, the regression equation test, and the hypothesis test. The results of this research indicate that there is a simultaneous significant effect of pressure, rationalization, religiosity towards academic fraud. Partially, pressure and rationalization have a positive and significant effect towards academic fraud, as well as a negative and significant effect of religiosity towards academic fraud. The test results of multiple correlation coefficient (R) of 0.775 have a close relationship and a determination coefficient of 58.5% indicates that pressure, rationalization, religiosity in influencing academic fraud. These findings indicate that the higher of pressure and rationalization, the higher of academic fraud and vice versa. Meanwhile, the lower of level religiosity, the higher level of academic fraud and vice versa. Keywords: pressure, rationalization, religiosity, academic fraud
INTERNAL CONTROL SYSTEM, UTILIZATION OF ACCOUNTING INFORMATION TECHNOLOGY, ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY Yenty Astari Dewi; Nasfi Nasfi; Mai Yuliza
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.v5i1.2040

Abstract

The government prioritizes Villages in development, providing funds for Villages which are taken directly from the State Revenue and Expenditure Budget to be managed by the Village independently. The research objective was to determine the effect of the influence of the internal control system, the use of accounting information technology, and the competence of the Nagari apparatus on the accountability of village fund management. This type of quantitative research, a sample of 20 Nagari in Agam District, as many as 80 respondents, using convenience sampling techniques, the data in this study were collected using a questionnaire and analyzed using multiple regression analysis. The results of the research F test results F value 31.750> F table 2.74, 95% confidence level and significant 0.05, Fcount > F table conclusion that there is an effect of independent variables (X1, X2 and X3) on the dependent variable (Y) simultaneously. A separate t-test test found that the internal control system variable (X1) did not have a significant effect on the accountability of Village Fund management, the variable use of accounting information technology and the competence of Nagari officials (X2 and X3) had a significant effect on the accountability of Village Fund management. Keywords: Internal Control System, Utilization of Accounting Information Technology, Nagari Apparatus Competence, Accountability, Village Fund.
ANALYSIS OF THE INFLUENCE OF INFORMATION TECHNOLOGY AND INNOVATION ON COMPETITIVE EXCELLENCE TO IMPROVE ORGANIZATIONAL PERFORMANCE ( CASE STUDY ON THE ATTRACTIONS OF BUKIT PANEMBONGAN VILLAGE TEMBONG KUNINGAN REGENCY) Wely Hadi Gunawan; Wachyuni Wachyuni
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.v4i03.1305

Abstract

Tourism is one of the uses of natural resources that can have high economic value for regions that manage natural resources into tourist attractions that can attract visitors both from within and outside the country. In addition, tourism also has an influence on Regional Original Revenue (PAD) for Local Governments. Kuningan Regency is one of the areas in West Java which has a variety of tourist attractions. One of the leading tourist objects is Panembongan Hill Tour. Panembongan Hill Tourism has potential that needs to be developed. With the existence of competition, the panembongan hill tourism is faced with various opportunities and threats both from outside and from within the country. Based on a survey conducted there was a decrease in the number of visitors during the opening of new tourist attractions, therefore this study was conducted to determine the effect of Information Technology and Innovation on Competitive Advantage to Improve Organizational Performance in Panembongan tourist attractions. The population in this study visitors come to tourist attractions in Panembongan which are domestic tourism and foreign tourists. The number of samples used was 150 respondents. The data collection method is done through a questionnaire method. This study uses structural equation medeling (SEM) analysis techniques using the AMOS 2.1 analysis tool. Keywords: Information Technology, Innovation, Competitive Advantage, Organizational Performance
WORK PRODUCTIVITY ASSESSED FROM AWARD, WORK EXPENSE, DISCIPLINE, AND EMPLOYEE SATISFACTION STUDY AT THE ENVIRONMENT AND FORESTRY OFFICE OF KLATEN REGENCY Apriliana Kusuma Dewi; Istiatin Istiatin; Bambang Mursito
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.v5i2.2381

Abstract

The purpose of this study was to determine whether there is a significant influence between the variables of reward, workload, discipline, and employee satisfaction on work productivity. In addition, it is also to determine whether there is a significant simultaneous influence and which variable is the most dominant in influencing the work productivity of the employees of the Environment and Forestry Office of Klaten Regency. The method used is descriptive quantitative method. The population in this study amounted to 43 employees and the entire population was sampled in this study, where the sampling technique used quota sampling. The data used are primary data and secondary data with data collection techniques: observation, documentation, questionnaire and literature study. The data analysis technique in this study used multiple linear tests. The results of the study can be concluded that: The results of the study can be concluded that: 1) There is an effect of appreciation, workload, discipline, and employee satisfaction simultaneously on work productivity of employees of the Environmental and Forestry Service of Klaten Regency, 2) There is an effect of appreciation on work productivity. for employees of the Environment and Forestry Service Office of Klaten Regency, 3) There is an effect of workload on work productivity of employees of the Office of Environment and Forestry of Klaten Regency, 4) There is an effect of discipline on work productivity of employees of the Office of Environment and Forestry of Klaten Regency, 5) There the influence of employee satisfaction on work productivity of the employees of the Environment and Forestry Service in Klaten Regency Keywords: Work Productivity, Rewards, Workload, Discipline, Employee Satisfaction.
RECOVERY MARKETING STRATEGY FOR CUSTOM BAG PRODUCER-HOME INDUSTRY DURING THE COVID-19 PANDEMIC Purwanto Purwanto
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.v5i2.2304

Abstract

The covid-19 pandemic has a significant impact on various sectors in Indonesia, including creative industry sector. This research aims at describing recovery marketing strategy during the Covid-19 pandemic carried out by custom bag producer-home industry located at Mojolaban District, Sukoharjo Regency, Central Java, Indonesia. This study used a qualitative and descriptive method with documentation, observation, interview as techniques for collecting data. The research findings show that the recovery marketing strategy during the Covid-19 pandemic can be done through segmenting, targeting, and positioning to attract consumers. In addition, the supporting factors to run entrepreneurship efficiently and effectively are promotion through online media, partnerships, excellent service, and awarding. Keywords: Recovery marketing strategy, custom bags, covid-19 pandemic
THE ROLE OF PARTNERSHIP IN PRODUCTION TOWARDS PERFORMANCE OF INDONESIA'S MICRO AND SMALL ENTERPRISES Vanessa Vicario; Catharina Badra Nawangpalupi
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.v4i4.1429

Abstract

A partnership can increase production capability due to the financial limitations of Micro and Small Enterprises (MSEs). Based on Indonesia’s Micro and Small Industry Profile 2018, partnerships in raw materials, machinery, facilities, infrastructure, and equipment as a partnership in production are the most widely implemented types of partnerships. However, research on partnerships in production is still very limited although it has been practically proven that partnerships in production can improve the performance of MSEs. The study aims to examine the role of partnership in production towards the performance of MSEs theoretically and propose recommendations for MSEs to improve their performance. The contribution of this study is the developed model of MSE’s performance in Indonesia which considers a partnership in production as a moderating variable. Also, consider process innovation and demand optimization as independent variables. This study uses the data of Micro and Small Industry Survey 2015 and examine the hypothesis using regression analysis. This study found there is a significant positive effect of interaction between demand optimization and partnership but a significant negative effect between a process innovation and partnership towards performance. The negative effect may occur temporally because there is time to adopt new production skills or techniques.
The Effect Of Transformational Leadership Style, Work Discipline and Motivation On Employee Performance at The Warship Division PT. Indonesian PAL (Persero) SURABAYA Suryati Eko Putro
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.v5i3.2975

Abstract

This study aims to analyze the effect of transformational leadership style, work discipline and motivation on employee performance in the battleship division of PT. PAL INDONESIA (Persero) Surabaya. The study was conducted at the Warship Division of PT. PAL INDONESIA (Persero) Jalan Ujung, Surabaya. When the study was conducted in October - December 2019. This study used sampling data from 63 employees through questionnaires. The type of data used isquantitative. In this research, the resulting t test shows that the transformational leadership style variable has a partial effect on Y with a regression coefficient value of Transformational Leadership Style (X1) of 0.168, the value of the Work Discipline regression coefficient (X2) of 0.292, and the Motivation regression coefficient (X3) of .294. While the F test, obtained f count> f table is 33.016> 2.76 so that it can be concluded that the independent variables of transformational leadership style (X1), work discipline (X2), motivation (X3) have a significant influence simultaneously on the dependent variable of employee performance (Y)This research is expected to be able to support the basic decision making for the battleship division of PT. PAL INDONESIA (Persero) related to transformational leadership style (X1), work discipline (X2), motivation (X3). It aims to maintain and develop employee performance better than before. In addition, this research is expected to be able to provide new knowledge about transformational leadership style (X1), work discipline (X2), motivation (X3) in the battleship division of PT. PAL INDONESIA (Persero)Surabaya.
TEACHER PERFORMANCE REVIEWED FROM PROFESSIONAL COMPETENCIES, INFRASTRUCTURE FACILITIES, MOTIVATION, AND WORK DISCIPLINE (Study on Education Staff at SMP Batik Surakarta) Anita Dwi Ratnani; Istiatin Istiatin; Sarsono Sarsono
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.v5i3.2881

Abstract

This study aims to test and analyze professional competency variables, infrastructure, motivation, and work discipline on teacher performance at SMP Batik Surakarta. This research method uses a quantitative descriptive research design. The population is all teachers of SMP Batik Surakarta which amounts to 46 people. The sampling technique in this study is census technique or saturated sample as many as 46 people. Data retrieval using questionnaires and data analysis using SPSS 22.00 for multiple linear regression analysis calculations, F tests, t-tests, and determination coefficients. The results showed that professional competence, infrastructure, motivation, and work discipline affect teacher performance. Based on statistical tests obtained adjusted R square (R2) of 73.7% which showed that 73.7% changes in teacher performance variables were explained by variables of professional competence, infrastructure, motivation, and work discipline, while the remaining 26.3% were influenced by other variables that were not studied, such as leadership, employee satisfaction, and school culture.
EMPLOYEE PERFORMANCE IS REVIEWED FROM WORK ENVIRONMENT, LEADERSHIP, REMUNERATION, AND MUTATION AT PRATAMA SURAKARTA TAX SERVICE OFFICE FX. Wahyu Rahmanto; Istiatin Istiatin; 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.v5i3.2714

Abstract

This study aims to (1) Test and analyze the influence of the work environment on employee performance in KPP Pratama Surakarta, (2) Test and analyze the influence of leadership on employee performance in KPP Pratama Surakarta, (3) Test and analyze the effect of remuneration on employee performance in KPP Pratama Surakarta, (4) Test and analyze the effect of mutations on employee performance in KPP Pratama Surakarta. This type of quantitative research. The population is all employees in the Tax Service Office of Pratama Surakarta, which amounts to 129 people. The sampling technique used in this study is purposive sampling which is a sampling technique with specific considerations. The research samples taken were as many as 32 employees of KPP Pratama Surakarta. Data retrieval techniques using questionnaires. Data analysis techniques are multiple linear regressions.The results showed that (1) Work environment variables have a significant impact on the performance of KPP Pratama Surakarta employees, (2) Leadership variables have a significant effect on the performance of KPP Pratama Surakarta employees, (3) Remuneration variables have a significant effect on the performance of KPP Pratama Surakarta employees, (4) Mutation variables have a significant impact on the performance of KPP Pratama Surakarta employees, (5) Work environment variables, leadership, remuneration, and mutations simult significant impact on the performance of KPP Pratama Surakarta employees. Keyword : work environment, leadership, remuneration, mutation, performance
FACTORS AFFECTING STUDENTS’ IN SELECTING THE ACCOUNTING STUDY PROGRAM IN ITB AAS INDONESIA Tira Nur Fitria; Budiyono Budiyono
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.v5i3.2773

Abstract

The increasing interest in the Accounting study program at various Indonesian universities proves that accounting science is important. It is interesting to discuss to find out the factors behind it. The purpose of this study was to find the factors that influence the students’ decision in selecting an Accounting study program at ITB AAS Indonesia. This research is descriptive qualitative. The result of the analysis shows that several intrinsic and extrinsic factors affect the students in selecting the Accounting study program. In intrinsic factors shows that the students having an interest in deepening or improving their Accounting knowledge, choosing the study program based on their wishes, feeling that the Accounting study program has great opportunities in their works, choosing Accounting study program to get a good or better job after graduating from college later, having a desire to become a financial staff, a professional accountant or other job related to Accounting at work later, also feeling that Accounting study program attract their attention. While, the extrinsic factors show that: the students do not choose a study program because of a recommendation from their school, their wishes from parents or family, or following their friends who also take the same study program. But, the students choose An Accounting study program because the reputation of the study program at the campus is "good”, the tuition fees in the study program are available and affordable, and a college education scholarship in a study program or college is available.

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