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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 FREE CASH FLOW, COMPANY GROWTH AND PROFITABILITY ON DEBT POLICY ON MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Teguh Setiawan Wibowo; Lusy Lusy
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.v5i4.3526

Abstract

Growing companies need funds that can be financed through debt. Several factors that influence debt policy include: free cash flow, company growth and profitability. This research is a quantitative research that takes data from BEI, a mining sector company from 2016 to 2018 with a population of 48 company data, using purposive sampling technique obtained as many as 15 company data. The conclusion from the results of this research shows that free cash flow, company growth and profitability as measured using return on assets, have a significant effect on debt policy. The debt policy variable in this research uses the Debt to Asset Ratio measurement. The results of the coefficient of determination obtained a value of 56.5% indicating that debt policy is influenced by free cash flow, company growth and profitability, while the other 43.5% is influenced by other variables not included in this research. Companies need to pay attention to other variables besides debt policy, such as Price Earnings Ratio, Dividend Payout Ratio and Tobin's Q. Keywords: free cash flow, company growth, profitability, debt policy
THE DIRECT AVOIDANCE OF THE PARTIES IN A SMALL CLAIM COURT IN RESOLVING BUSINESS DISPUTES Priyono Ongkowijoyo; Ade Candra; Arvhie Laksamana Hanavi; Bestari Soedarman; Muhammad Naufal Rizky
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.v5i4.3649

Abstract

In article 4 Paragraph (4) PERMA 4/2019 it was regulated that the troubled entrepreneur in resolving business disputes is required to attend directly, which cannot be represented incidentally, even by a legal representative. However, it turns out that PERMA 4/2019 has not regulated in detail related to the legal consequences of the direct absence of the the troubled entrepreneur. This research is legal research and the approach that this article used is the statute approach and the conceptual approach. The formulation of the problem in this article were: First, the construction of a Small Claim Court and Second in Resolving Business Disputes, Second, the legal consequences of the direct absence of the parties in a Small Claim Court in resolving business disputes. From this research it was found that, First The construction of a Small Claim Court in resolving business disputes that needs to be considered is related to registration, examination of the completeness of a Small Claim Court, determination of judges and appointment of a substitute registrar, preliminary examination, determination of trial day and summons of the parties, trial and reconciliation examination, evidence, and decision and Second the legal consequences of the parties' absence directly in this Small Claim Court in resolving business disputes is the party who is not present in person is considered not to be present at the trial.
ANALYSIS OF THE EFFECT OF THE TOURISM SECTOR ON THE ESTABLISHMENT OF MULTIPLIER OUTPUT AND MULTIPLIER INCOME DURING THE COVID-19 PANDEMIC IN CENTRAL JAVA Nanang Yusroni; Umar Chadhiq
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.v5i4.4095

Abstract

Tourism activities in Central Java in recent years have increased. In the long term, where the tourism sector is expected to be the prima donna in development, a more intensive and comprehensive study needs to be carried out considering other development sectors which directly or indirectly have a large influence on tourism development. Likewise with tourism activities in Central Java Province which has been designated as one of the main tourist destinations in Indonesia. The data used is secondary data, especially from the input-output table of Central Java Province in 2016 and tourist expenditure data. From the research, it was found that tourist spending in Central Java Province had an impact on increasing sectoral output although with a relatively small increase. However, because the impact of tourist spending on output and indirectly created employment opportunities is greater, the impact of tourism on the economy is very dynamic and has long-term prospects. Keywords: Tourism Sector, output multiplier. Income multiplier, input-output model.
EFFECT OF ELECTRONIC WORD OF MOUTH ON PURCHASE INTENTION THROUGH BRAND IMAGE AS MEDIA IN TOKOPEDIA Natasha Theodora Handoko; Tina Melinda
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.v5i4.3184

Abstract

This research aims to acknowledge the effect of Electric Word of Mouth in giving impact for consumer purchase interest which is mediated by Brand image in Tokopedia. Sampling extractions which are conducted using purposive sampling method, categorized by age above 15 years old participants. And for those who have experienced with Tokopedia before. The collective data is gathered from 5 big cities in Indonesia which are Jakarta, Surabaya, Yogyakarta, Semarang and Most by. spreading questionnaires to the customers who used Tokopedia. There are 100 customers representative. This data processing is conducted with the Convergent Validity Test, Discrimination Validity Test, Reliability Test with Cronbach's Alpha and Composite Reliability, Path Coefficient, R Square, F- Square and Sobel Test which are processed by Partial Least Square (PLS). From the result of these tests, I can conclude that Electric Word of Mouth has a significant impact to the consumers purchase interest and has a significant impact to the Brand image. Whilst the Brand image has a significant impact to the purchase interest. This research outcome also depicts that Electric Mouth has a direct impact to the purchase interest which is mediated by the Brand image Keywords: Electronic Word Of Mouth, Brand Image, Purchase Intention
THE EFFECTIVENESS OF EDUCATION, SKILLS, ATTITUDE AND COMMUNICATION ON JOB PROMOTIONS AT LORIN SOLO HOTEL Deny Irawan; Bambang Mursito; Ida Aryati Diyah Purnomo
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.v5i4.4052

Abstract

Job Promotion is an appreciation from the company as a form of appreciation to employees for working well and maximally. An important reason the company must provide selection to its employees, so that the employees selected for promotion have higher quality than other employees. This is done so that employees have the motivation to upgrade themselves to be better. The purpose of this study was to determine the effect of Education, Skills, Attitudes and Communication on Job Promotion at Lorin Solo Hotel. This research was conducted using primary data as many as 135 respondents who are employees at Lorin Solo Hotel. The technique used is descriptive quantitative which uses questionnaires, interviews and literature studies. The data collection uses a questionnaire with a Likert scale. The test used multiple linear regression analysis and performed classical assumption test and data quality test. The results of the study concluded that Education, Attitudes and Communication had a positive effect on Position Promotion. Meanwhile, skills have no effect on promotion of positions at Lorin Solo Hotel. Simultaneously Education, Skills, Attitudes and Communication have an effect on Position Promotion where F count > F table is 5.059 2.4388. The value of determination (R2) is 50.8% Keywords : Education, Skill, Attitude, Communication, Job Promotions
THE EFFECT OF CURRENT RATIO, DEBT RATIO AND RETURN ON ASSETS ON FINANCIAL DISTRESS ON MANUFACTURING COMPANIES LISTED ON IDX FOR THE 2017-2019 PERIOD Poniwatie, Asmie; Istanti, Enny; Prasta, Vamilia Indah
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.v5i4.3300

Abstract

The problem of fluctuating financial conditions due to the impact of the MEA free market, if allowed to drag on can result in bankruptcy. Therefore, it is very important to have research related to financial distress, to find out these conditions can be seen and measured through financial statements using financial ratios, namely Current Ratio, Debt Ratio and Return on Assets. The sample of this study amounted to 33 company financial statement data obtained from 2017-2019. This research is based on a quantitative approach using statistical testing of the hypothesis using multiple linear regression with the help of SPSS version 23 program. The results of this study show that partially the current ratio variable, debt ratio and return on assets have a significant effect on financial distress. Simultaneously, the variable current ratio, debt ratio and return on assets have a significant effect on financial distress. And the current ratio variable has a dominant effect on financial distress.
WORKING CAPITAL, OPERATIONAL COSTS, INVENTORY TURNOVER AND TOTAL DEBT AS PREDICTOR VARIABLES ON NET INCOME Nurkholik Nurkholik; Ageng Prasetyo; Siti Pujiati
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.v5i4.3849

Abstract

This study aims to examine the effect of working capital, operating costs, inventory turnover, and total debt on net income in textile and garment industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample of this study were 13 companies with an observation period of 5 years. The sampling technique used is purposive sampling, with a total research data of 57. The dependent variable (bound) in this study is net income. The independent variables (independent) in this study are working capital, operating costs, inventory turnover, and total debt. The statistical method used is multiple linear regression analysis by testing the classical assumptions first using the SPSS Version 25 program. The results show that partially working capital has an effect on net income, operating costs have no effect on net income, inventory turnover has no effect on net income. , total debt affects net income. However, simultaneously, working capital, operating costs, inventory turnover, and total debt affect net income.
THE EFFECT FIRM SIZE ON COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLE AND DIVIDEND POLICY AS MODERATING VARIABLE Suci Atiningsih; Khairina Nur Izzaty
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.v5i4.3450

Abstract

This study aims to determine the effect of firm size on firm value with profitability as an intervening variable and dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study were 306 manufacturing companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling technique. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses secondary data. Data analysis used linear regression with path analysis. The results of this study are firm size has a positive effect on ROA and ROE. Firm size, ROA, and ROE have a positive effect on firm value. Profitability can mediate the effect of firm size on firm value and dividend policy can moderate the effect of firm size on firm value.
ANALYSIS OF DISRUPTIVE INNOVATION IMPLEMENTATION STRATEGY Anggasta, Astrid Giovani; Kusumawardhani, Amie
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.v5i4.3930

Abstract

Increased digitization and automation in the construction industry can trigger the emergence of a disruptive innovation phenomenon. Incumbent companies that previously dominated the market may collapse if they are unaware of the disruption phenomenon. Although technology is a key factor in development and innovation, accurate business strategy is needed to manage disruptive innovation so that it can become a new advantage for the company. This study aims to classify PT Pembangunan Perumahan Tbk’s disruptive innovation implementation strategy into ideation, incubation, and scaling, and its impact to the company's innovation performance. This study used qualitative research method with case study approach. Data was collected using in-depth interviews with senior manager and senior officer from the Strategic Planning, Research and Technology Division of PTPP and documentation analysis. The result of the research shows that PTPP performs ideation, incubation, and scaling, and able to balance exploration and exploitation in implementing disruptive innovation. The increase in innovation performance based on financial metrics is analyzed from the increase in revenue and profitability. Meanwhile, based on non-financial metrics, innovation performance is measured based on the significance of added value provided by innovation, life cycle improvement, learning organization improvement, and response to dynamic markets. Keywords: disruptive innovation, disruption, strategy, construction
BIBLIOMETRIC ANALYSIS OF RESEARCH TREND ON AGILE IT GOVERNANCE Antonius Sony Eko Nugroho; Viany Utami Tjhin; Wibowo Kosasih; Harjanto Prabowo
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.v6i1.2976

Abstract

This paper was prepared to analyze the scientific trends of research on Agile IT Governance through bibliometric studies in the Scopus and Google Scholar databases. From the search results using Publish or Perish in 2016 to 2021, samples were obtained consisting of 132 documents in the Scopus database and 962 documents in the Google Scholar database. The results of querying five years of data showed that scientific publications on Agile IT Governance had increased significantly since 2016. Based on the Scopus database, researchers from Germany contributed the most documents on Agile IT Governance. Still, the number of citations was dominated by the UK for research on this topic. Then, the visualization of research trends on Agile IT Governance also resulted in four clusters of co-occurrence from Scopus and Google Scholar, which lead into some topic areas mentioned in the result; 1) Agile IT Governance management in the world, 2) Agile IT Governance in relating to digital innovation and digital transformation, 3) Agile IT Governance in implementing technological and environmental innovations, and 4) Agile IT Governance in relating to its effect and benefit to society. The findings in this study will undoubtedly help related researchers recognize trends in Agile IT Governance research globally and recommend directions for further research in the future. Keywords: Agile, IT Governance, Bibliometric Study, Research Trend, VOSviewer

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