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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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DETERMINANTS OF INDONESIA NON-OIL AND GAS EXPORTS TO NON-TRADITIONAL MARKET Siti Aisyah; Trias Dewi Renggani
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.v5i3.3310

Abstract

Indonesia has considerable opportunities to export non-oil/gas to various countries. Non-traditional market is considered to have great potential for increasing non- oil exports. This study aims to estimate the effect of GDP of export destination countries, inflation of export destination countries, economic openness of export countries and the Indonesian exchange rate against the US dollar to Indonesia non-oil exports to non-traditional trading partner countries. The analytical method in this study uses descriptive statistical analysis and panel data regression, the results show that REM is the selected model. The GDP has a significant and positive affect to Indonesia’s exports, while exchange rate has no effect on Indonesia’a exports, inflation having a significant and negative effect to Indonesia’a exports, and economic openness having an significant and positive effect to Indonesia’a exports. Indonesia needs to diversify exports to non-traditional countries and cannot rely solely on exports to major trading partner countries. Keywords: exports, non-traditional markets, GDP, inflation, exchange rates, economic openness
PROFITABILITY MEDIATED EARNING MANAGEMENT AND DETERMINED TAX LOAD MODERATED (Case Study on Registered Manufacturing Company on the Indonesia Stock Exchange 2016-2019 Period) Ari Pranaditya; Rita Andini; Arditya Dian Andika
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.v5i4.3271

Abstract

Practice of earnings management is no longer a secret, this phenomenon is carried out as an effort to maintain a managerial performance for the agent against the principal. So that it appears outside the company has the potential to achieve high profits, external parties consider presenting financial statements that are declared good and healthy, but actually the company is in a critical condition. This research aims to analyze the variables that influence the agent's earnings management. Some of the variables that are thought to be able to influence it are; sales growth, leverage, with profitability as a mediating variable, and deferred tax expense as a moderating variable. Population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period, using a purposive sampling method. In this study, there were 33 who met the criteria, with the number of observations for 4 years (2016-2019), so the number of samples was 132 (33 x 4 years). Vvariable consists of five variables; sales growth, leverage as independent variable, profitability as mediating variable, and deferred tax expense as moderating variable, while earnings management as dependent variable. The data analysis method was carried out by hypothesis testing (t-test), path analysis test (path analysis), and moderating variables using MRA (Moderated Regression Analysis). Research result; Sales growth has a positive and significant effect on profitability, with a sig value of 0.038. Leverege has no positive and significant effect on profitability, with a sig value of 0.095. Sales growth has a positive and significant effect on earnings management, with a sig value of 0.000. Leverege has a positive and significant effect on earnings management, with a sig value of 0.046. Profitability has no positive and significant effect on earnings management, with a sig value of 0.358. Profitability does not mediate the relationship between sales growth and earnings management, direct and indirect effects are greater than indirect effects (0.624 > -0.039). Profitability does not mediate the relationship between leverage and earnings management, direct and indirect effects are greater than indirect effects (0.474 > -0.030). Deferred tax expense strengthens (moderates) the relationship between sales growth and earnings management, the results of the interaction test show the value of sig. of 0.027. Deferred tax expense does not strengthen (moderate) the relationship between leverage and earnings management, the results of the interaction test show the value of sig. of 0.246.
DETERMINANTS OF NET INTEREST MARGINS IN INDONESIAN BANKING Dadang Lesmana
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.v5i3.2644

Abstract

The purpose of this study is to examine the effect of the business cycle and bank specific on net interest margin during the post-financial crisis 2007/2008. The research method uses the system generalized method moment (SYS-GMM) to analyze dynamic panel data bank in Indonesian period 2009-2015. The results showed that during the post-financial crisis, the effect business cycle especially the total bank loan (Credit) can be increased net interest margin in Indonesian banking but the Gross Domestic Product (GGDP) Growth is not significant. Second, bank specific on bank size (SIZE) and Capital Ratio (CAR) have a negative and significant effect on net interest margin. Meanwhile, Market Concentration (CR3) and Liquidity (LIQ) have a negative but not significant effect. Finally, Credit Quality has a positive impact on net interest margin but no significant.
THE EFFECT OF PRODUCT VALUE, SERVICE QUALITY, AND CUSTOMER SATISFACTION ON CUSTOMER LOYALTY AT KEDAI KOPI KENANGAN MALL OF INDONESIA Caroline Rosa Wijaya; Innocentius Bernardo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.2957

Abstract

This study aims to analyze the relationship between product value, service quality and customer satisfaction to customer loyalty at Kopi Kenangan Mall of Indonesia. The population in this study were visitors who came to the Kopi Kenangan Mall of Indonesia from May to June 2021 and the number of samples used for the study were 200 customers that visited Kopi Kenangan Mall of Indonesia. All samples were taken by filling out a questionnaire and distributed with convenience sampling method. Data collection through questionnaires was analyzed using PLS-SEM. The results of this study showed a positive relationship between product values and customer satisfaction, a positive relationship between service quality and customer satisfaction, a positive relationship between product values and customer loyalty, a positive relationship between service quality and customer loyalty and a positive relationship between customer satisfaction and customer loyalty. Based on the results of the study, it can be concluded that customer loyalty is positively influenced by customer satisfaction and increasing product value and service quality can increase customer satisfaction. Keywords: Product Value, Service Quality, Customer Satisfaction, Customer Loyalty, Coffee Shop
THE ROLE OF FINANCIAL LITERATURE THROUGH DIGITAL FINANCIAL INNOVATION ON FINANCIAL INCLUSION (CASE STUDY OF MSMES IN SALATIGA CITY) Dewi Widyaningsih; Edy Siswanto; Edwin Zusrony
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.v5i4.3705

Abstract

The research conducted analyzes the effect of the relationship between financial literacy and the accessibility of digital financial innovation on financial inclusion, financial literacy on digital financial innovation and moderating the relationship between financial literacy and financial inclusion through digital financial innovation. The study used a non-random sampling technique that was taken as many as 40 MSME actors and the technique of distributing questionnaires was convenience sampling. Completion of the multiple linear regression model and the Moderated Regression Analysis (MRA) interaction test. The results obtained that financial literacy and accessibility of digital financial innovations have a significant effect on financial inclusion, financial literacy has a significant effect on digital financial innovation. The research findings show the high level of financial literacy of the community and MSME actors as well as digital and financial technology literacy behaviors and attitudes, making it easier to promote the use of digital financial innovation products so that they can expand financial inclusion. Meanwhile, digital financial innovation information does not have a direct role in mediating the relationship between financial literacy and financial inclusion.
THE INFLUENCE OF PRICE EARNING RATIO (PER), EARNING PER SHARE (EPS), PRICE TO BOOK VALUE (PBV) ON STOCK PRICES AND FIRM SIZE AS MEDIATORS IN FOOD AND BEVERAGE SUB-SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2020 Jesika Sihaloho; Asep Rochyadi PS
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.v5i4.3951

Abstract

This study aims to analyze or find out the influence of 1. Price Earning Ratio against the share price of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020, 2. Earning Per Share against the share price of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020, 3. Price to Book Value against the share price of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020, 4. Price Earning Ratio (PER) to the stock price with Firm Size as a moderator variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020, 5. Earning Per Share (EPS) against the share price with Firm Size as a moderator variable on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020, 6. Price to Book Value (PBV) against the stock price with Firm Size as a moderator variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The population in this study was 32 companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2015-2020. Sampling used purposive sampling methods and researchers obtained samples as many as 17 companies. Data collection techniques that researchers do by means of documentation studies and literature studies. And the data analysis techniques that researchers use are Descriptive Statistics, Classical Assumption Test, Analysis Apriori Multiple Reggression, and Moderated Regression Analysis. The results showed that 1. Price Earning Ratio (PER) has no effect on stock price, 2. Earnings Per Share (EPS) has a positive and significant effect on the stock price, 3. Price to Book Value (PBV) has a positive and significant effect on the stock price, 4. Price Earning Ratio (PER) to firm size moderated stock prices has no effect, 5. Earnings Per Share (EPS) against firm size moderated stock prices have a significant effect, 6. Price to Book Value (PBV) against the moderated stock price of Firm Size has a significant effect. Keywords: Stock Price, Price Earning Ratio (PER), Earnings Per Share (EPS), Price to Book Value (PBV), Firm Size.
ANALYSIS OF THE EFFECT OF STANDARD OPERATIONAL PROCEDURES, INTERNAL SUPERVISION ON EMPLOYEE PERFORMANCE AT THE REGIONAL TAX AND LEVEL MANAGEMENT AGENCY OF TAPIN DISTRICT IN RANTAU Abdul Kadir
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.v5i4.3863

Abstract

Human resources are one of the implementing elements in organizational activities that are tasked and responsible for carrying out organizational operational activities. In carrying out the duties of an employee, perseverance in work is needed, agile, has the expertise and ability to carry out tasks. In an organization to be able to develop and progress, it really depends on the performance of the personnel themselves. This research is to find out the Analysis of the Effect of Standard Operating Procedures, Internal Controls and Workloads on Employee Performance at the Regional Tax and Levy Management Agency of Tapin Regency in Rantau. The research method used is analytic survey. The type of research is explanatory research. A sample of 37 people used total sampling technique. Data collection techniques used questionnaires, documentation, interviews and observations. Validity and reliability tests were carried out on the research instrument. Data were analyzed by multiple linear regression analysis with classical assumption test. The results showed that Standard Operating Procedures, Internal Control and Workload had a significant simultaneous effect on Employee Performance at the Regional Tax and Levy Management Agency of Tapin Regency in Rantau. Standard Operating Procedures and Internal Controls have a significant partial effect on Employee Performance at the Tapin Regency Regional Tax and Retribution Management Agency in Rantau and there is no significant effect of Workload on Employee Performance at the Tapin Regency Regional Tax and Levies Management Agency in Rantau. Standard Operating Procedures have a dominant and significant effect on employee performance at the Regional Tax and Levy Management Agency of Tapin Regency in Rantau
PERFORMANCE ANALYSIS OF MONEY MARKET MUTUAL FUNDS, FIXED INCOME MUTUAL FUNDS, MIXED MUTUAL FUNDS, AND STOCK MUTUAL FUNDS IN INDONESIA DURING THE 2015-2020 PERIOD Jessica Claudia Mawikere
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.v5i4.3401

Abstract

Mutual funds as one of the investment instruments in Indonesia continue to grow and try to provide product choices with the maximum possible return. Investors need good mutual fund knowledge in order to be able to take the right steps according to the type of each investor in investing. This research aims to analyze the performance of money market mutual funds, fixed income mutual funds, mixed mutual funds, and stock mutual funds in Indonesia in the period 2015-2020. This performance measurement is done using Sharpe's Measure, Treynor's Measure, Jensen's Measure, and Appraisal Ratio. The results showed that it is not easy to maintain the best fixed mutual fund performance. While the worst performance for each year has similarities in certain mutual fund products. Keywords: Performance, Money Market Mutual Funds, Fixed Income Mutual Funds, Mixed Mutual Funds, Stock Mutual Funds, Sharpe, Treynor, Jensen, Appraisal Ratio.
MOTIVATION OF WOMEN'S ENTREPRENEURSHIP AS AGENT OF CHANGE IN SOCIETY: Literature Review Eny Yuniati; Heri Pratikto; Sopiah Sopiah
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.v5i4.3697

Abstract

This study is a literature review which is considered important with the increasing number of female entrepreneurs who make a positive contribution to revitalizing the country's economy. Not only men who can do entrepreneurship, nowadays many women are also making an effort to revive their family's economy. In the current situation, many find it difficult to get a job where socio-economic conditions are uncertain which creates many opportunities for women to open new business opportunities independently. In running a business, motivation is needed to keep running what has been established. This study aims to dig up information through literature studies related to how women are motivated to run independent businesses in order to meet their economic and social needs presented by several researchers who are used as empirical sources in this study. This research method uses a literature review by summarizing the results of previous studies that have been carried out. Based on this study, it was found that women's entrepreneurial motivation comes from two factors, namely external factors and internal factors. While the motivation for women's entrepreneurship as agents of change is the existence of women who are entrepreneurs who have an impact on changes in the family environment and community environment.
EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, TAX PLANNING AND DIVIDEND POLICY ON THE VALUE OF COMPANIES LISTED ON THE IDX Abd Rohman Taufiq; Yunita Futui Trianti
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.v5i4.3519

Abstract

This study aims to analyze the effect of capital structure, profitability, tax planning, and dividend policy on firm value. The research method uses an indexed population of 57 consumer goods listed on the IDX in 2020 with a sample of 27 companies. The sampling technique used was purposive sampling. The results showed that the capital structure had an effect on firm value with a significant level of

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