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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 IMPACT EVALUATION OF THE INSTITUTIONAL REFORMS OF THE ONE-STOP SERVICE (OSS) ON ECONOMIC PERFORMANCE IN INDONESIA Sakti Prabowo
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.v5i4.3677

Abstract

This paper examines the impacts of institutional reform of the One-Stop Service (OSS) structures on increases in Indonesia’s economic growth. This institutional reform aims to enhance the OSS effectiveness in developing a business regulatory simplification for a better business atmosphere, particularly for investments. According to Steer (2006), among three possible structures, which are units, offices, and departments, the most effective structure simplifying regulation is the department. Therefore, in 2016, there was a regulation in Indonesia, which set the obligation for local government at the district level to change the OSS structure into a department form. The impacts of reforms are then measured using staggered Difference-in-Difference (DID) methods. However, this paper finds that the reform may have significant negative effects on economic performance. There are some plausible underlying arguments to explain the findings. The impacts of institutional changes may have negative impacts in the short run due to the transition period of the reform. However, in the long run, such results may reverse. During this transition period, Indonesia may experience obstacles in implementing the reform. For example, human resources capacity is probably still low, and governance is poor. This, in turn, may hamper the effectiveness of the business regulation simplification. Also, the risk aversion behavior, which may impede entrepreneurship, may still dominate Indonesian people and thus hamper the effectiveness of institutional reforms. Therefore, this can impede the effectiveness of reform on the economic performance in Indonesia.
SHARING KNOWLEDGE OF CREATIVITY OF SMALL AND MEDIUM BUSINESSES FACING THE CHALLENGES OF THE CONDITION OF COVID-19 Sutrisno Sutrisno
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.v6i1.4332

Abstract

The main objective of this study is to find out and resolve the issues of Small and Medium-Sized Enterprises (SMEs) in Indonesia, particularly those located in Central Java's industrial sector, the northern sub-section. Primary and secondary data are used, and thereby a combination of data analysis techniques is used. The SMEs criteria are based on the Republic of Indonesia's Law No. 20 of 2008 on Micro, Small, and Medium-Sized Enterprises. According to the study's findings, SME owners were able to thrive by repackaging products, redesigning packaging, and establishing new marketing relations. This study developed the concepts of the creative knowledge sharing model, which is a synthesis of two theories, namely knowledge sharing and social identity. Keywords: Knowledge Sharing, Creativity, Social Identity, SMEs.
IDENTIFICATION OF TAX MANAGEMENT IN EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016-2019 Azelita, Novia; Prihandini, Wiwiek
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.v5i4.3606

Abstract

The purpose of this research to identify tax management which is explained through tax planning, deferred tax expense and tax avoidance. In this research the sample used was manufacturing companies listed on the Indonesia Stock Exchange during the 2016 until 2019 period, 38 company sample with four years of research produced 152 data were obtained by purposive sampling. The data used was panel data and analysis technique using multiple regressions analysis with Eviews software. The result showed that the tax planning and tax avoidance have a significant effect on earning management, but the coefficient of determination is low at 3,28%. Meanwhile, deferred tax expense have no significant effect on earnings management on manufacturing companies. However, research shows that the higher the profit earned by the company, the lower the tax payable ratio. The tax government should be supervise low income group companies because they have a tendency to reduce taxes. Keywords: Tax Planning, Deferred Tax Expense, Tax Avoidance, Effective Tax Rate.
ANALYSIS OF CSR IMPLEMENTATION AND CURRENT RATIO ON STOCK PRICES OF CONVENTIONAL BANKING LISTED ON IDX 2016-2020 Pradani, Devi Dias; Widiasmara, Anny
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.v5i4.3852

Abstract

There are several ways that can be used by investors in determining whether or not a company is good. Such as looking at the way in which CSR has been implemented by the company or looking at the company's annual financial statements. According to Untung (2009:1): "Corporate Social Responsibility" is the commitment of the company or the business world to contribute to sustainable economic development by paying attention to corporate social responsibility and focusing on sustainability between attention to economic, social and environmental aspects. The purpose of this research is to provide scientific evidence that Current Ratio and CSR can affect stock prices. This type of research is quantitative research. With descriptive statistical test research methodology, multiple linear regression analysis and t test. With a sample of 20 conventional banking companies at www.idx.co.id. The test results show that the current ratio and CSR variables have a significant effect on stock prices.
THE EFFECT OF COORDINATION FUNCTIONS ON EMPLOYEE EFFECTIVENESS AT THE REGIONAL SECRETARIAT OF OKU EAST REGENCY Erwin, Ripda
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.v5i3.3365

Abstract

The interaction between various resources must be managed properly so that it can achieve the target effectively and efficiently through good coordination between the leadership and employees as well as between the employees themselves. Likewise, the problem faced by the Regional Secretariat of East OKU Regency is how the effect of the coordination function on the effectiveness of the work of employees, while the purpose of this study is to determine the effect of the coordination function on the effectiveness of the work of employees at the Regional Secretariat of East OKU Regency. The hypothesis proposed is that the coordination function has a strong effect on the work effectiveness of employees at the Regional Secretariat of East OKU Regency. From the calculation results obtained r = 0.099, after consulting with a conservative standard, it turns out that 0.099 lies between 0.000 - 0.199 which is included in the very low correlation. So it can be said that there is a very low influence between the coordination function on the work effectiveness of employees at the Regional Secretariat of East OKU Regency. Then to answer the hypothesis test proposed in the previous chapter has a relationship or not, then it is tested with a hypothesis test and obtained (t) table = 1.860, while (t) count = 0.280 which can be concluded that (t) count < (t) table or ( t arithmetic is smaller than t table ), so that the hypothesis proposed in the previous chapter cannot be accepted and is not proven. Key Word : Coordination Function; Wor;k Effectiveness
Employee Performance: Work Ability and Work Motivation Iin Emy Prastiwi; Sri Laksmi Pardanawati; Deni Kurniawan
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.v6i1.3122

Abstract

The purpose of this study was to determine the factors that affect employee performance at Bank BTN Syariah KCS Solo. The independent variables in this study were work ability and work motivation. The population in this study were 40 employees of Bank BTN Syariah KCS Solo. All populations were sampled in this study. This research shows that work ability does not have a significant effect on employee performance, while work motivation has a significant positive effect on employee performance. Bank BTN Syariah Kcs Solo should improve employee performance by providing motivation with various innovations, for example motivational briefings on the sidelines of working hours, inviting motivators and so on to keep employee motivation high. Keyword: Employee Performance, Work Ability, Work Motivation
BRAND GENDER AS THE ANTECEDENT OF BRAND LOVE MEDIATED BY COSRX SKINCARE CONSUMER ENGAGEMENT Sulistyo, Desy Ari; Kirana, Erghana Kanza; Hendrati, Ignatia Martha; Handayani, Wiwik
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.v5i4.2863

Abstract

The aims of this research are to examine the influence of brand gender, consumer engagement, and brand love, and examine mediating effect of consumer engagement on the relationship between brand gender and brand love. The sample was 150 respondents and selected using nonprobability sampling e and purposive sampling technique. Sample criteria are consumers who had or were using COSRX for 3 months, female and had Instagram account. The data were collected by questionnaire, distributed online, and analyzed using structural equation modeling (SEM) with partial least square (PLS) as the method. The results showed that brand gender had a positive and significant effect on consumer engagement and brand love. Consumer engagement had a positive and significant effect on brand love. The mediation effect of the study also found that consumer engagement moderated and positive significantly the relationship between brand gender and brand love. Keywords: Brand gender, consumer engagement, brand love, COSRX
EVALUATION OF BUSINESS PROCESS AND UNDERSTANDING OF FINANCIAL LITERACY IN FISH CULTIVATOR GROUP Masnila, Nelly; Mayasari, Riana; Isa, Indra Griha Tofik; Hendradinata, Hendradinata
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.v5i4.3324

Abstract

The specific purpose of this research is to know the business process of fish farming and to find out the problems and opportunities to produce Appropriate Technology (TTG) in fish farming with IoT. Data collection techniques used were observation, literature study and interviews. The data validity test was carried out before data analysis with credibility test through Triangulation, Member Check, and negative case analysis techniques. Data analysis used thematic analysis. The coding technique used was divided into three, namely: open coding, axial coding, and selective coding. The problems in business processes and understanding of financial literacy are the inability of human resources.
ANALYSIS OF THE EFFECT OF EMPLOYEE PERFORMANCE, TURN OVER INTENTION ON ORGANIZATIONAL COMMITMENT DURING THE COVID-19 PANDEMIC Asri, Cahya Purnama
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.v5i4.2879

Abstract

This study examines the Analysis of the Effect of Employee Performance, Turnover Intention on Organizational Commitment During the Covid-19 Pandemic. This research was conducted on companies in Yogyakarta, the sample used in this study was 60, and the analytical tool used was using SPSS 22 software as the tool. Is there a positive influence between employee performance on organizational commitment, is there a positive influence on turn over intention on organizational commitment, is there a positive influence on employee performance on organizational commitment through turnover intention as a mediator, in companies in Yogyakarta
RESTAURANT MANAGEMENT ADAPTATION DURING COVID-19: CASE OF RESTAURANTS IN SURABAYA Gunawan, Steven; Indrianto, Agoes Tinus Lis
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.v5i4.3183

Abstract

Business is the purchase and sale of goods to make a profit. Restaurant businesses are two-way interactions involving service satisfaction and customer satisfaction, making it the most significant factor in restaurant sustainability. During this Covid-19 pandemic, Social distancing, curfew, and many kinds of government regulations push restaurant management and their teams to develop creative marketing. A conscious attempt to attune is the main point to survive and elevate for continuity of existence. This study will use textual analysis and qualitative data collection by analyzing location observation, personal interviews, and documentation based on current events focused on management's influence before and after the Covid-19 pandemic. Retrieval of data will be re-filtered and reviewed to display accurate data that has been regulated and valid. This research may have a recent incomplete implementation, but it can improve the current situation and conditions based on the restaurant business. Keywords: Restaurant, Business Management, Covid-19, and Adaptation.

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