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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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TOURISM INDUSTRY BANKRUPTCY ANALYSIS OF IMPACT COVID-19 PANDEMIC Rieska Maharani; Tyasha Ayu Melynda Sari
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.v5i4.3453

Abstract

This study aims to determine the bankruptcy analysis used in tourism industry companies due to the impact of Covid-19 in Indonesia. This study uses four bankruptcy analyzes, namely Springate (S-Score), Zmijewski analysis (X-Score), Grover analysis (G-Score), and Altman analysis (Z-Score). The sample used is a restaurant, hotel, and tourism company listed on the IDX during 2018-2020. The sampling technique was purposive sampling with a total sample of 27 companies. The results showed that the analysis, namely Springate (S-Score) there were 25 companies in a state of bankruptcy and two companies in good health, Zmijewski analysis (X-Score) there were four companies in bankruptcy and 23 companies in good health, Grover analysis (G-Score) Score) there are 14 companies in bankruptcy and 13 companies in good health, and Altman analysis (Z-Score) there are 18 companies in a state of bankruptcy, five companies in a state of a gray area (gray), and four companies in a state not bankrupt. The occurrence of Covid-19 in Indonesia also has an impact on tourism and its supporting sectors such as restaurants and hotels. The reason is the policies that have been set by the government to suppress the growth of Covid-19.
ACCOUNTING VALUES OF WOVEN FABRIC SMALL AND MEDIUM ENTERPRISES IN KLATEN INDONESIA Pardi Pardi; Avita Ayu Fitria
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.v5i4.3516

Abstract

The research target is to examine and to analyze the use of accounting information for Small and Medium Enterprises (SMEs) on woven fabrics from the following aspects: manager decisions, business scale, business significances, and business liabilities. The samples of woven fabric Small and Medium Enterprises population in Klaten were collected using purposive sampling obtained from 50 respondents. The data collection was done through interviews and questionnaires, while they were analyzed using multiple linear regression test. The results of the test of business scale and business significances have an impact on the use of accounting information, but managers' decisions and business liabilities do not affect the use of accounting information by woven fabric Small and Medium Enterprises. Keywords: Accounting Value, Small and Medium Enterprise, Woven Fabric
DIGITAL MARKETING STRATEGY TO SURVIVE DURING COVID-19 PANDEMIC Ayu Mirah Anjasmara Putri; I Gede Sanica
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.v6i1.4084

Abstract

Indonesia is currently experiencing the spread of the Covid-19 virus, which has not subsided. The government's appeal to prevent the spread of this virus requires the public to stay at home. Uncertainty during the COVID-19 pandemic has resulted in business actors, one of which is the Coffee Shop, which has experienced a decline in income. For this reason, coffee shops must have a strategy to survive during the COVID-19 pandemic. Digital marketing strategy is a form of business to promote and introduce a brand and product using digital media. It is the right step to survive during this pandemic. This study aims to find out how to apply digital marketing strategies to BC Street Coffee to be able to survive during the covid-19 pandemic. This study uses a qualitative method by selecting a case study on BC Street Coffee through interviews and documentation to the intended informants. Informants in this study were owners, employees, and customers. Based on the results of the interview, BC Street Coffee implemented a digital marketing strategy to survive during the covid-19 pandemic with several strategies, namely 1) Implementing social media marketing, BC Street Coffee used Instagram and Facebook as marketing media by utilizing photo and video features to disseminate information about BC Street Coffee and promos that apply to the delivery application (GoFood & GrabFood) consumers so they can find out the products offered by BC Street Coffee, 2) Implement content marketing, BC Street Coffee uses marketing content to help introduce products through features- features adopted from social media, using messages that are packaged creatively using attractive photos, captions, hashtags, and videos. And BC Street Coffee uses or collaborates with local influencers in marketing or introducing products.
ACCOUNTING IN ISLAMIC SOCIETIES: AL BAQARAH 282-283 Dzikriya Syukriyana; Noer Sasongko; Rina Trisnawati
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.v5i4.3682

Abstract

Accounting as a part of social sciences cannot separated from the ethical, moral, and cultural values surrounding it. The arrival of Islam through the Qur'an provides the guidance of every life’s aspects, including accounting. Accounting explicitly explained in Al Baqarah 282-283 and implicitly explained in various study of trading, zakah and usury. This is a qualitative study. The data collected by interviews, observations and literature studies. Data was analyzed and presented in the Miles and Huberman Models. The results of this study indicate that Al Baqarah 282-283 is the main reference of Islamic Accounting that explains the accounting hierarchy. Al Baqarah 282 explains four accounting process, including identifying, recording, communicating and witnessing. This verse also explains the qualitative characteristics for accountants and financial information.
IMPACT OF CLEAN WATER INFRASTRUCTURE TO INCOME INEQUALITY, WITH ECONOMIC GROWTH AS INTERVENING Sakti Prabowo; Mohamad Choirul Rijal Makrufan
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.v5i4.3729

Abstract

The purpose of this study is to examine the relationship between clean water infrastructure development and income inequality. From a panel dataset year 2011 to 2018, this study uses clean water infrastructure development, Economic growth, and path analysis as independent variables to observe the effect on income equality. Statistically, clean water infrastructure development does not affect income inequality, directly nor indirectly. Economic growth does not affect income inequality. The insignificant result may be caused by the short length of time. The results of this study do not intend to suggest policymakers reduce clean water infrastructure development. Policymakers should apply a distribution policy by considering the needs and potential of the community to make the development more valuable.
THE EFFECT OF DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE OF PT INDOFOOD CBP SUKSES MAKMUR TBK PEKANBARU BRANCH R. Rudi Alhempi; Saiful Anuar; Elvi Lastriani
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.v5i4.4049

Abstract

The research was conducted on PT Indofood CBP Sukses Makmur Tbk Cabang Pekanbaru that aimed to figure out the impact of discipline and motivation on performance of employees, either simultaneously or partially. The population of the research was all of the employees of the PT Indofood CBP Sukses Makmur Tbk Cabang Pekanbaru. Total sample of 80 respondents on PT Indofood CBP Sukses Makmur Tbk Cabang Pekanbaru. The sampling technique used is simple random side and multiple linier regression analysis method by using SPSS Version 20. Simultaneous regression (F test) showed that the independent variables studied (work discipline and work motivation) together (simultaneously) have a significant influence on the dependent variable (performance of employee). Partial test (t test) shows, the independent variables have a significant effect on performance of employees. There is a high contribution of the variable discipline and motivation on the performance of employees in PT Indofood CBP Sukses Makmur Tbk Cabang Pekanbaru, the illustrated by the coefficient of determination obtained. Keywords: discipline, motivation, performance of employee
INFLUENCE OF INFORMATION QUALITY AND SYSTEM QUALITY AND QUALITY OF DIGITAL PAYMENTS ON CONSUMER SATISFACTION AND REPURCHASING INTENTION ON GOJEK USERS IN THE CITY OF SAMARINDA Achmad Fachri; Syarifah Hudayah; Herning Indriastuti
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.v5i4.3805

Abstract

This study aims to determine and analyze the direct and indirect effect of Mobile Service Quality (Information Quality, System Quality, and Digital Payment Quality) on Consumer Satisfaction and Repurchase Intention of Gojek Users in Samarinda City.The study was conducted by purposive sampling to Gojek users in Samarinda City as many as 91 (ninety one) people using Google Form. The data were then analyzed using the Partial Least Square method. The results showed that: 1) The quality of information has a positive and insignificant effect on consumer satisfaction; 2) Information quality has no significant negative effect on users' repurchase intentions; 3) The quality of the system has a significant positive effect on customer satisfaction; 4) System quality has no significant positive effect on repurchase intention; 5) Payment quality has no significant positive effect on customer satisfaction; 6) The quality of digital payments has a significant positive effect on repurchase intentions; 7) Consumer satisfaction has no significant positive effect on repurchase intention; 8) Information quality has no significant positive effect on repurchase intention through consumer satisfaction; 9) System quality has no significant positive effect on repurchase intention through consumer satisfaction; 10) The quality of digital payments has an insignificant positive effect on repurchase intentions through consumer satisfaction of Gojek users in Samarinda City. Keywords: Information Quality; System Quality; Digital Payment Quality, Consumer Satisfaction; Repurchase Intention, Mobile Service Quality
A SURVEY ON LEAN MANUFACTURING IMPLEMENTATION: A CASE STUDY IN AN INDONESIAN AEROSPACE COMPANY Eleonora Julianti Mardi Utami; Hotna Marina Sitorus
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.v5i4.3390

Abstract

Lean manufacturing is well-known worldwide, and many businesses today use it as a production method. However, many companies seem failed in the implementation. Therefore, the purpose of this paper is to assess lean performance in an Indonesian Aerospace Company and explore any factors that could drive and hinder the lean implementation from a holistic perspective. In essence, this research is rarely conducted in Indonesia, especially in the aerospace industry. LESAT (Lean Enterprise Self-Assessment Tools) V.2 questionnaire and methodology are adopted to assess lean implementation. The respondents were chosen with purposive sampling. The results showed that most of the evaluation activities related to the performance were done with an informal approach deployed in a few areas with varying degrees of effectiveness and sustainment. Furthermore, several factors are considered as driving and hindering to successful lean implementation. It was found that the driving factors for successful deployments are a good change agent, continuous improvement, involvement of suppliers in the supply chain, considerations of customer value, and evaluation of roles/programs for lean implementation. In comparison, the primary hinder factors are a lack of shared understanding of the company's condition among the managers and supervisor and between the other managers and directors, and culture.
AUDIT DELAY ANALYSIS THROUGH LISTING AGE, AUDIT COMMITTEE, AUDIT TENURE AND SUBSIDIARIES Ika Farida Ulfa; Titin Eka Ardiana
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.v5i4.3607

Abstract

The purpose of the implementation of this research was to determine the effect of the independent variables, namely the age of listing, audit committee, audit tenure and holding company on the dependent variable, namely audit delay. This research is a quantitative research. The populations in this research were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017, totaling 115 companies in the manufacturing sector. Sampling in this research is using purposive sampling method. Based on this method, the number of manufacturing companies that were sampled in this research amounted to 79 companies. This research uses data collection methods with the documentation method, namely by taking secondary data that already exists in financial reports (Financial Reports) on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017. Technical analysis of the data in this research uses multiple linear regression method with the help of SPSS computer application. The findings of this research are listing age has a positive effect on audit delay, while audit committees, audit tenure and holding companies have a negative effect on audit delay Keywords: listing age, audit committee, audit tenure, subsidiaries, audit delay
COMMUNITY RELATIONS MILLENIAL CONTENT CREATOR IN FORMING A BRAND IMAGE Delinda Shisma Praswary; Gede Sri Darma
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.v5i4.3833

Abstract

Community Relations is a program from the company for the community. By carrying out these aspects, it is impossible to form a positive image for the company. In addition, to form a brand image in the current digital era, companies can take advantage of millennial content creators. Each company has participated in building the country, is responsible for the nation and society, for the welfare of shareholders, possible investors, employees, managers, business partners, the government and the surrounding environment. PT. Cellular Telecommunications (Telkomsel) through the Telkomsel Apprentice Program (TAP) Denpasar Branch. This study aims to examine whether the activities of community relations and millennial content creators can form a positive image of the community. The method used in this study is a qualitative approach with purposive sampling. In this study, the collection process was carried out through a process of interviews with resource persons as well as observation and documentation. In this study, public relations and millennial content creators were able to build and maintain a positive image of the company, especially the surrounding community, during the implementation of these activities, the Denpasar Telkomsel Branch covered issues of fact gathering, action planning and communication as well as the evaluation phase.

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