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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
IDENTIFICATION AND PLANNING OF POVERTY AREAS IN PALEMBANG CITY Bastiar Tambuh; Novita Wulandari; Fitri Herdayani; Ardiansyah Amri
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.v5i4.3909

Abstract

This study aims to identify, describe and analyze the Poverty Area Mapping of Palembang City. This study uses a descriptive qualitative approach with explanatory research type, with the number of informants as many as 100 people determined randomly. Data collection techniques in this study were using documentation, observation, questionnaires, interviews, and literature study.The results of the study prove that (1) There has been uneven and inappropriate assistance provided by the Government/Regional Government (Province, Regency/City) in poverty alleviation in Palembang City; (2) Unavailability of up to date data regarding the number of poor people in Palembang City; (3) Poverty Alleviation Programs that are under the regional structure and characteristics of the people of Palembang City, namely programs that are oriented or based on human resource development; (4) The need for a pilot project focused on as a pilot program for poverty alleviation that is oriented to human resource development. Keywords: Identification, Planning, and Poverty
ANALYSIS FACTORS THAT FORM CUSTOMER LOYALTY AT RETAIL STORES IN KUTOARJO Ivan Setiawan; Eric Harianto
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.v5i4.2846

Abstract

Kutoarjo Store. The variables assumed to form consumer loyalty are price, product, service, place, promotion, and presentation. The researcher uses quantitative descriptive research. The population in this study are consumers who shop at least three times at RIA Stores. The sample in this study were consumers who were included in the criteria set by the researchers with a total of 107 people. The analytical method used in this study is explanatory factor analysis (EFA) with the help of the SPSS application. The results of this study indicate that 6 factors are formed, namely Product Arrangement Factors in Stores (1), Product Availability Factors (2), Store Location Factors (3), Store Service Factors (4), Product Pricing Factors (5), Store Promotion Factors (6). The Product Arrangement Factor in the Store has the highest variance value, which is 32.872%. Steps that RIA stores can take are making a list of products and designing product arrangements according to type, adding product variants, creating parking lines, conducting regular employee training, surveying competitors' prices, and starting online promotions. Keywords: Consumer loyalty, Price, Product, Service, Place, Promotion and Presentation
ANALYSIS OF THE ETHICAL EFFECT OF LEADERSHIP ON EMPLOYEE PERFORMANCE AND MODERATED WITH EMPLOYEE ENGAGEMENT AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR Antony Sentoso; Fendi Sang Putra
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.v5i4.3632

Abstract

The purpose of this study was to determine the relationship of ethical leadership to employee performance and mediated by employee engagement and organizational citizenship behavior in a tax consultant office in Batam. Employee performance is the dependent variable studied in this study. Ethical leadership as an independent variable was used in this study. Employee engagement and organizational citizenship behavior as variables that mediate the relationship between ethical leadership and employee performance. The sample used in this study are employees who work in companies engaged in tax consulting in Batam. Sources of data used are primary data obtained through questionnaires distributed by examining the influence between variables with panel regression testing method. Ethical leadership directly has a significant and positive influence on employee performance. Ethical leadership directly has a significant and positive effect on employee engagement. Ethical leadership directly has a significant and positive effect on organizational citizenship behavior. Employee engagement directly has a significant and positive effect on employee performance. Organizational citizenship behavior directly has a significant and positive effect on employee performance. Ethical leadership mediated by employee engagement has a significant positive effect on employee performance. Ethical leadership mediated by organizational citizenship behavior has a significant positive effect on employee performance.
VALUE ADDED TAX ON CONSIGNMENT POST- OMNIBUS LAW Suparna Wijaya; Anni Khoiriyah Sinaga
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.v5i4.3666

Abstract

Abstract This study aims to determine the treatment of consignment in accounting according to PSAK; the difference in the imposition of VAT on consignment before and after the omnibus law; and the advantages and disadvantages of changing the policy of imposing VAT on consignment after the omnibus law. This study uses a qualitative method with a literature study approach and interviews. Interviews were conducted online through forms and video conferences to five interviewees consisting of lecturers specialized in accounting and taxation of the Polytechnic of State Finance STAN. From this study it was concluded that the revision of PSAK 23 to PSAK 72 did not cause changes to the accounting method of recording consignment transactions. With regard to the imposition of VAT, the differences between UU PPN 1984 and UU Cipta Kerja include the time that tax is owed, crediting input taxes, issuing tax invoices, notes on returns, and replacement tax invoices. The advantages and disadvantages of this rule change can be viewed from the side of administration, supervision, tax credit mechanism, and equalization of VAT and Income Tax.
The Influence of Financial Technology on the Financial Performance of MSMEs in Malang Erna Retno Rahadjeng; Sudarmiatin Sudarmiatin; Agus Hermawan
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.v5i4.3827

Abstract

This study aims to determine the effect of using financial technology (Peer To Peer Landing, Risk and Investment Management, Market Aggregator and Payment Gateway) on the financial performance of SMEs in the city of Malang. This research is a quantitative research with the research population is the perpetrators of SMEs in the city of Malang. The analytical model used in this research is descriptive analysis, classical assumption test and multiple regression. The results showed that Peer To Peer Landing, Risk and Investment Management, Market Aggregator and Payment Gateway had an effect on the financial performance of MSMEs in Malang City. The results of the research are expected to be able to contribute to MSME actors who use fintech in carrying out their operational activities Keywords: financial technology, Peer To Peer Landing, Risk and Investment Management, Market Aggregator and Payment Gateway, financial performance.
THE EFFECTS OF ISLAMIC SOCIAL REPORTING IN RGEC RELATIONSHIPS ON COMPANY’S VALUE Erisa Putri Wardani; Puji Nurhayati
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.v5i4.3846

Abstract

The company's value is an assessment of investors, customers, and stakeholders on the company's condition that could be seen based on the market price value of the company's stock. This study aims to find out the influence of Risk Profile, Good Corporate Governance (GCG), Earnings and Capital (RGEC) on the value of companies with Islamic Social Reporting (ISR) as a moderation variable. This study used panel data regression analysis techniques from the annual report of 12 Indonesian Islamic banks in the period 2015-2019. In this study used quantitative data obtained from the Indonesia Stock Exchange (IDX) website and each Islamic bank website. The results of this study could be concluded that the risk profile has a positive and significant effect on the company's value. In contrast, Good Corporate Governance (GCG), earnings, and capital have a negative and insignificant effect on the company's value. Then, the ISR moderation variable also unable to moderate the relationship between earnings and company values. The contributions of this research are expected to provide a portrait to stakeholders for decision making in investing. This study has limitations on selecting variables that used only four financial ratios and one moderation variable, and the period used was limited. For further research, suggests to using variables other than NPF, the proportion of the board of commissioners, ROE, CAR and ISR , therefore the research results are different and enhance a research period.
THE CHALLENGE OF WORKING FROM HOME FOR DUAL CAREER COUPLES JAVA ETHNIC Haifa Hannum Arija; Mirwan Surya Perdhana
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.v5i4.3919

Abstract

The implementation of the policy of working from home during the Covid-19 pandemic has an impact on dual career couples where they are faced with challenges because they are in a new situation. The cultural background of each individual is also thought to influence how they face these challenges. This is because previous research has shown that Western cultural values tend to be suitable in implementing this policy. This study investigates the challenges faced by Javanese ethnic dual career couples and how they deal with them. Therefore mixed methods were used to achieve the research objectives. The respondents of this study were 5 married couples, or 10 individuals, from dual career couples backgrounds. The results found that the role of Javanese ethnic wives was more challenging to work from home. Keywords: Working from Home, Dual Career Couples, Cultural Values.
PERFORMANCE IMPROVEMENT MODEL WITH STRATEGY ORIENTATION MIX AND MARKETING MIX BASED ON THE USE OF INFORMATION TECHNOLOGY FOR SMALL BUSINESS BATIK CENTRAL JAVA Darmanto Darmanto; Basuki Sri Rahayu; Kasidin Kasidin
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.v6i1.4277

Abstract

The purpose of this study is to produce a model for improving the performance of batik small businesses based on the use of information technology. The preparation of this model starts from proving the influence of the strategic orientation mix and marketing mix on the performance of Batik small businesses. The strategic orientation mix consists of organizational change capability, innovation orientation, competitive advantage and market orientation strategy. Market orientation strategy consists of customer and competitor orientation strategies. The marketing mix consists of product, price, distribution, promotion. The effect of this variable is determined by the use of information technology. Information technology consists of social media, e-commerce and information systems The research population is Batik small business in Central Java. A sample of 100 was selected by convenience sampling technique, Structural Equation Model (SEM) analysis was used to examine the effect of independent variables on the performance of small batik businesses, the role of the use of information technology in moderating the strategic orientation mix and marketing mix on the performance of batik small businesses. This model proves that the strategic orientation variable and the marketing mix have a significant positive effect on the performance of small batik businesses by being moderated by the use of information technology. Keywords: Model, Performance; Batik; Use of information technology, Small business
THE RELATIONSHIP BETWEEN ENTREPRENEURIAL MOTIVATION AND ADVERSITY INTELLIGENCE FOR MASS COMMUNICATION STUDENTS Sudarmaji Sudarmaji; Suci Purwandari
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.v5i4.3668

Abstract

Total workforce in February 2021 was 139.81 million people, an increase of 1.59 million people compared to August 2020. The working population was 131.06 million people, an increase of 2.61 million people from August 2020. Employment fields that experienced a percentage increase The largest sector is the Provision of Accommodation and Food and Drink (0.34 percentage points). The percentage of underemployed decreased by 1.48 percentage points, while the percentage of part-time workers increased by 1.13 percentage points compared to August 2020. There are 19.10 million people (9.30 percent of the working age population) affected by Covid-19. Consists of unemployment due to Covid-19 (1.62 million people), Non-Work Force due to Covid-19 (0.65 million people), temporarily not working due to Covid-19 (1.11 million people), and residents workers who experienced a reduction in working hours due to Covid-19 (15.72 million people). Based on these data, this study aims to determine the relationship between Entrepreneurial Motivation and Adversity Intelligence for Vocational Students in the final semester of the Mass Communication study program in their readiness to face the challenges of the world of work. Collecting data through the distribution of questionnaires. The results of the analysis show that the contribution of Entrepreneurial Motivation with Adversity Intelligence is 11% while the other 89% is explained by other factors.
THE PRODUCTIVITY OF INDONESIAN E-COMMERCE: EVIDENCE FROM A DIGITAL MERCHANT SURVEY Ilham Unggara; Endiarjati Dewandaru Sadono; Nur Hayatiningsih; Winny Isnasari Vellayati
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.v5i4.3550

Abstract

The Indonesian government is aware of the enormous potential of e-commerce and provides various measures to support local products. However, many imported products are still present in Indonesian e-commerce. Through this study, we want to provide an analysis of the productivity of domestic products compared to imported products in shopee.com. Besides, this study also seeks to identify factors that affect sales. We find that the productivity of imported products is higher than domestic products. In order to increase the productivity of domestic products, the Government of Indonesia should continue to improve the logistics sector in order to lower transaction costs for domestic products and also provide support for small- and medium-sized enterprises (SMEs). We also found factors that affect average sales per month are price, seller's type and the length of time the seller joins shopee.com. Therefore, sellers in shopee.com should consider those factors to increase their sales.

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