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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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Purchase Intention Model For Rural Tourism Hikmatul Aliyah; Ahmad Mustofa
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 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.v5i4.3236

Abstract

The purpose of this paper is to examine and analyze the effect of green product, green place, environmental knowledge on purchase intention. Population this research is all visitors to Kerang Mas Beach. The total sample of this study was 112 people. Hypothesis testing and analysis using Structural Equation Modeling (SEM). The results of this study indicate that the effect of green place on purchase intention is not supported. However, the effect of green products on environmental knowledge, the effect of green place on environmental knowledge, the effect of environmental knowledge on purchase intention, and the effect of green products on purchase intention. This research will help rural tourism management to develop new marketing strategies to increase purchase intention, and also, will help researchers with further empirical investigations. Keywords: Green Product, Green Place, Environmental Knowledge, Purchase Intention
THE IMPACT OF PSAK 73 IMPLEMENTATION ON LEASES IN INDONESIA TELECOMMUNICATION COMPANIES Hendri Josep Saing; Amrie Firmansyah
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.v5i3.2804

Abstract

This study investigates the impact of PSAK 73 implementation regarding Leases by Telecommunications Companies in Indonesia. This study employs a qualitative approach with content analysis. The basis of content analysis in this study is data and information sourced from the company's audited financial statements. The employed data is secondary data in companies' financial statements in the telecommunications sub-sector in 2019 and 2020, sourced from www.idx.co.id. Based on the availability of data, the sample employed in this study consists of 4 companies. This study concludes that the PSAK 73 implementation impacts an increase in asset and liability items. The increase in debt to asset ratio, debt to equity ratio can increase the cost of capital borne by the company, although on the other hand, the return on assets and the return on equity have increased. This study indicates that the companies need to mitigate the risks associated with implementing the newly enacted financial accounting standards. In addition, this study indicates that the Indonesian Chartered Accountants should consider the risks borne by companies related to the implementation of financial accounting standards in Indonesia.
Increasing the Customer Retention Rate with Digital Banking Performance Optimization during the Covid-19 Pandemic (Study at BMT Amanah Ummah in Kartasura, Sukoharjo) 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.v5i3.3389

Abstract

Customer retention is the maintenance of sustainable business relationships with customers over the long term. A high customer retention rate is inversely proportional to customers leaving the company (defection). Entering the industrial era 4.0, where all economic activities began to shift to all digital, financial institutions were required to adapt, including Baitul Maal wat Tamwil (BMT). As a financial institution that has played an important role in the development of the Islamic economy, it has become a necessity for BMT to adapt to this change. The economic slowdown due to Covid-19 has reduced payment activity, but has accelerated the adoption of digital financial technology. The purpose of this study is to provide an overview of the implementation of digital banking by BMT Amanah Ummah as one of the steps in retaining its customers during this covid-19 pandemic. The method used in this study was a qualitative descriptive analysis technique, which seeks to describe the condition of digital banking at BMT during the COVID-19 pandemic where all data generated and presented are in the form of descriptions. The results of this study, BMT seeks to retain customers by optimizing the application of digital banking with BMT Mobile in its operations during this covid-19 pandemic. In line with the widespread use of digital instruments during the pandemic, digital economic and financial transactions continue to grow. In its application there are already various digitization used by BMT. With mobile BMT, BMT members can access data and transaction needs, ranging from checking balances, savings, principal savings, mandatory savings, voluntary savings, checking transaction history, and checking accounts Keywords: Customer retention, Digital banking, Covid 19, BMT Amanah Ummah
FACTORS AFFECTING TRUST ON PURCHASE DECISIONS THROUGH E-MARKETPLACE Fadhilah Fadhilah; Farah Putri Wenang L; Lina Affifatusholihah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 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.v5i4.3524

Abstract

This study aims to explain the effect of customer reviews and prices on purchasing decisions through trust, and to examine the effect of trust on purchasing decisions on e-marketplace users in Indonesia. Data was collected using a questionnaire survey of 185 active e-marketplace buyers in Indonesia. The analysis used to prove the hypothesis in this study is Structural Equation Modeling (SEM) based on components or variants known as Partial Least Square (PLS) with Smartpls 3.0 application. The results of this study indicate that trust has a positive and significant influence on purchasing decisions. While customer reviews and prices are factors that affect the trust. Where customer reviews have the greatest influence in influencing trust in purchasing decisions through e-marketplaces in Indonesia. This study offers several implications from the research results.
VALUE ADDED TAX ON DONATION-BASED FINTECH CROWDFUNDING Ni Putu Anik Suardani; Suparna Wijaya
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.v5i3.2816

Abstract

Uptrend's use of donation-based crowdfunding to raise funds digitally from year to year has not been matched by discussions from the Value Added Tax (VAT) point of view in Indonesia. This study aims to explore the business process of kitabisa.com as one of the providers of donation-based crowdfunding services in Indonesia and review its VAT imposition scheme. The research was conducted using qualitative methods through interview and documentation techniques of data collection. The results of the research show that kitabisa.com acts as an intermediary that provides platform services for online fundraising within a certain period and earns returns by deducting 5% of each fundraising collected. The delivery of the platform provides services in the donation-based crowdfunding scheme as carried out by kitabisa.com fulfills the provision of the delivery of taxable services in Article 4 paragraph (1) letter c of the VAT Law and has the potential to be established as a taxable entrepreneur so that it is obliged to collect VAT on the delivery of the platform provides services it performs.
EFFECT OF TRAINING AND AFFECTIVE COMMITMENT ON EMPLOYEE PERFORMANCE THROUGH SELF EFFICACY AS INTERVENING VARIABLE (STUDY AT PT. TELEKOMUNIKASI INDONESIA TBK WITEL SEMARANG) Hikmah El Maula; Intan Ratnawati
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.v5i3.3413

Abstract

The purpose of this study was to analyze and obtain evidence of the effect of training and affective commitment on employee performance through self-efficacy as an intervening variable (study on employees of PT. Telekomunikasi Indonesia Tbk Witel Semarang). The population of this study were all permanent employees of PT. Telekomunikasi Indonesia Tbk Witel Semarang and sampling using the saturated technique or the census technique amounted to 120 samples. Collecting data using a questionnaire with the criteria that the respondent has become a permanent employee. The data processing and analysis uses SEM modeling equations with the AMOS program. The results of this study indicate that training has a positive and significant effect on employee performance, affective commitment has no and significant effect on employee performance, training has a positive and significant effect on self-efficacy, affective commitment has a significant and positive effect on self-efficacy, and self-efficacy has an effect on employee performance. Keywords Training; Affective Commitment; Self Efficacy; Employee performance
PERCEPTIONS OF LECTURERS AND STUDENTS TOWARDS THE ONLINE LEARNING PROCESS IN THE SPECIAL REGION OF YOGYAKARTA Anastasia Susty Ambarriani; MG. Fitria Harjanti
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.v5i3.3050

Abstract

This study aims to investigate the perceptions of lecturers and students towards the online learning method. Lecturers' perceptions of the online learning process are revealed through the perspective of (1) their readiness towards the online learning process, (2) the essence of the material; (3) the students' response, and (4) online learning facilities. Meanwhile, the students' perceptions of the online learning method are depicted from their (1) adaptability; (2) lesson understanding; (3) preference for online learning, and (4) supporting facilities. The results of the study explain that lecturers and students do not experience any significant difficulties in the online learning method during the pandemic. Although they did not encounter any significant difficulties, lecturers and students still preferred face-to-face interaction compared to online learning. The difficulty of online learning faced by lecturers and students is more because of the limited communication network caused by the limited internet access Keywords: Covid-19 pandemic, the higher education learning method
STUDENT BUSINESS DEVELOPMENT AND SUSTAINABILITY Indra Hastuti; Indah Wahyu Utami; Sopingi Sopingi
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.v5i3.3067

Abstract

The entrepreneurship development program aims to foster and assist students who already have a business or are just starting a business so that their business develops and is sustainable. Business development and business sustainability of students are highly expected because many businesses have been carried out by students with very interesting ideas and creativity, but the business carried out did not last long for various reasons of busy completing college, thesis and others. Their problems are limited manpower, lack of cooperation with partners and unsustainable marketing. The method of implementing entrepreneurship development program activities for students is to provide socialization of activities, provide training in Human Resource Management, Financial Management, online marketing, use of the UDB Market place, workshops on making web designs followed by mentoring, business visits, and business bazaars to introduce products. The result of this Entrepreneurship Development Program activity is to make 20 student tenants have independent and growing and sustainable businesses. Keywords: Development, sustainability, entrepreneurship, independent business
INFLUENCE OF FINANCIAL PERFORMANCE ON THE VALUE OF COMPANIES WITH ISLAMIC SOCIAL REPORTING AS A MODERATION VARIABLE (Case Study on Islamic Banking Companies in Indonesia-Malaysia 2015-2019) Erisa Putri Wardani; Puji Nurhayati
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.v5i3.3345

Abstract

This study aims to determine the effect of financial performance on the value of companies by using Islamic Social Reporting as a moderation variable. The study used a regression analysis technique of panel data with E-views software from a sample of 13 Indonesian Islamic banks and 6 Malaysian Islamic banks in the period 2015-2019. The results of this study can conclude that there are several variable differences in Indonesian and Malaysian Islamic banks. In Indonesian Islamic banks, financial performance significantly affects the company's value, but in Malaysian Islamic banks, financial performance does not significantly affect the company's value. Then both Indonesian and Malaysian Islamic banks proved that Islamic Social Reporting could not moderate the relationship between financial performance and the company's value. Further research can add other research variables that can affect a company's value apart from financial performance. Keywords: Islamic social reporting, financial performance, company values, Islamic banking.
DIGITALIZATION STRATEGIES THROUGH BRAND IMAGE, CELEBRITY ENDORSER, AND EWOM OF INDONESIAN HALAL PRODUCT TOWARDS A PURCHASE DECISION Yusepaldo Pasharibu; Ajeng Nurhidayah
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.v5i3.3034

Abstract

A purchase decision is one essential goal that all businesses want to achieve, particularly to sustain their business. In order to pursue that objective, businesses apply various digitalization strategies, including strengthening the image of their brands, approaching celebrity endorsers, and spreading the power of electronics word of mouth (eWOM). However, there was an inconsistent result that stated brand image and eWOM do not influence a purchase decision. Based on those explanations, this study examined whether brand image, celebrity endorser and eWOM have an influence towards purchase decision. To aim the research objectives, the data from 245 respondents collected using a purposive sampling technique through both online and offline questionnaires. Thus, collected data were analyzed using multiple regression analysis techniques. The results of this study conclude that all variables, including brand image, celebrity endorser, and eWOM positively influence towards purchase decision of Indonesian halal products both partially and simultaneously. Furthermore, the degree of the significant result might allegedly be supported by some predominate indicators, including the research object that recognizes as a halal product or responsible and trustee. Keywords: brand image, celebrity endorser, electronic word of mouth, purchase decision

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