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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 INFLUENCE OF COMPANY'S ROA AND SIZE ON ZAKAT WITH ISLAMIC SOCIAL REPORTING AS MODERATING VARIABLES Diaz Martha Chairunnisa; Anny Widiasmara
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.v5i4.3854

Abstract

Sharia banking obliged to fulfill all the commands that have been stated in the words of Allah Subhanallahu wata'ala in the Qur'an and obey all the sunnah that has been taught by the Prophet. As a Muslim, it is obligatory to fulfill all the obligatory commands that have been set by Allah, including fulfilling zakat. Zakat must be issued by muzzaki to mustahiq by cultivating noble character both for muzzaki and mustahiq in upholding the Islamic economy. The purpose of this study is to prove empirical evidence of ROA and firm size on zakat and Islamic Social Reporting as moderating. This study uses a quantitative method of secondary data from the Islamic banking sector listed on the Indonesia Stock Exchange with a sample of 13 Islamic Commercial Banks using the 2014-2020 annual financial statements. Profitability is proxied by Return On Assets (ROA) and Company Size using Ln Total Assets. The test method used is descriptive statistical analysis with SPSS 25 hypothesis testing. The results show that ROA and Company Size have a significant effect on corporate zakat and Islamic Social Reporting (ISR) can moderate the effect of ROA and Islamic Social Reporting (ISR) cannot moderate Company Size on corporate zakat.
ANALYSIS OF THE INFLUENCE OF THE UNITED STATES (US) AND CHINA ECONOMIC POLICY UNCERTAINTY (EPU) ON STOCK VOLATILITY IN 5 ASEAN COUNTRIES BEFORE AND DURING COVID-19 Khaeru Nisa Aulia Urakhma; Harjum Muharram
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.v5i4.3931

Abstract

The purpose of this study is to analyze the effect of Economic Policy Uncerianty (EPU) on the volatility of the ASEAN 5 stock market. The method used in this study is a quantitative research method using a regression model and Generalized Autoregressive Conditional Heteroscedasticity (GARCH). The sample of this research is 5 ASEAN countries, namely Indonesia, Malaysia, Singapore, Thailand and the Philippines. The results showed that the United States EPU found a positive effect on the volatility of the stock market indexes of Malaysia, Singapore, and Thailand while Indonesia and the Philippines did not have a positive effect in the period before and during COVID-19. China's EPU has no effect on the volatility of the ASEAN 5 stock market indexes before and during COVID-19. This study also finds that the volatility of the previous period affects the volatility of the current ASEAN 5 stock market index before and during COVID-19. Keywords: Economic Policy Uncertainty (EPU), GARCH, Volatility of stock market indices, COVID-19 pandemic
THE EFFECT OF INTRINSIC MOTIVATION AND SELF EFFICACY ON EMPLOYEE PERFORMANCE THROUGH WORK DEMAND AS INTERVENING VARIABLE Hendra Wijaya; Andhy Tri Adriyanto
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.v5i4.3862

Abstract

The objective of this research aims to determine the effect of Intrinsic Motivation and Self Efficacy on Employee Performance with Work Demand as Intervening Variable. The research location is in Demak Regency. The population used is the staff of the Education and Training Agency of Demak Regency. The sample was taken from 59 respondents. The research data came from two sources, namely primary data and secondary data. The research is quantitative research. The sampling method used a purposive random sampling technique. The collected data is then analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The result of this study shows Intrinsic Motivation has no effect on Work Demand, Self-Efficacy has a strong positive and significant effect on Work Demand, Work Demand has a strong enough, positive and significant effect on Employee Performance, Intrinsic Motivation has a fairly strong positive and significant effect on Employee Performance, and Self-Efficacy has a significant and positive effect on Employee Performance.
THE EFFECT OF INDIVIDUAL VALUE ON AFFECTIVE COMMITMENT THROUGH PSYCHOLOGICAL WELL-BEING AS INTERVENING VARIABLES (Study on Members of the Maluku Regional Police State Police School) Adisti Prita Andian; Intan Ratnawati
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.v6i1.4888

Abstract

The most important aspect of the police profession is service to the community. As public servants, the police are required to be able to perform well in terms of these services. The aim of the POLRI itself is to realize domestic security which includes maintaining security and public order, order and upholding the law, the implementation of protection, protection and services to the community, as well as maintaining public peace by upholding human rights. In order to be able to provide satisfaction to society, the police must be good at managing emotionally because in addition to achieving organizational goals, a police officer must also think about his personal well-being. Therefore, it requires organizational commitment, especially high affective commitment from a police officer. This study analyzes the relationship between affective commitment and individual values and psychological well-being due to differences in results in several studies and there are still few studies examining affective commitment, individual values, and psychological well-being in the police sector. The research was conducted at the State Police School of the Maluku Regional Police, totaling 92 employees using the census technique. The data analysis technique used is Partial Least Square (PLS). The results of this study indicate that individual value has a significant positive effect on affective commitment, individual value has a significant positive effect on psychological well-being, and psychological well-being has a significant positive effect on affective commitment. So it can be concluded that to increase affective commitment, it is necessary to increase individual values that can affect a person's psychological well-being. Keyword : Individual Values, Affective Commitment, Psychological Well-being, Police
SHARIA AND CONVENTIONAL BANKING EFFICIENCY (COMPARATIVE STUDY WITH DATA ENVELOPMENT ANALYSIS METHOD) Lorena Dara Putri Karsono
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.v5i4.4457

Abstract

One of the measuring tools in monitoring the financial performance of a banking unit is efficiency. This research which aims to see whether there is a difference in the level of efficiency takes data from Islamic banking and conventional banking listed on the IDX (Indonesia Stock Exchange). Determination of the sample by purposive sampling method. Of the 100 data taken, consisting of 5 BUK, 5 BPR, 5 BUS and 5 BPRS in 2012-2016. By using Data Envelopment Analysis (DEA) the efficiency value of the data is obtained. The results of the data analysis show that Islamic banking is more efficient than conventional banking. This is indicated by the large number of conventional banks that do not achieve the targeted efficiency.
THE MODERATION EFFECT OF COVID-19 ON REGIONAL INCOME OF THE PROVINCIAL GOVERNMENT IN INDONESIA Edy Suprianto
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.v6i1.4005

Abstract

This study aims to examine the effect of Regional Income (PAD) on Capital Expenditures with Covid-19 as moderating variable. The population of this study was 136 provincial governments in Indonesia in 2019-2020. Also, this study used purposive sampling method and documentation as the data collection technique. The analysis technique used the Moderated Regression Analysis method. Based on the results of statistical tests, PAD had a significant positive effect on Capital Expenditures, but the Covid-19 had an insignificant negative effect on PAD and Capital Expenditures. Keywords: Regional Income, Capital Expenditures, Covid-19
REVIEW OF QUALITY OF LIFE IN THE COVID-19 ERA Alejandra Navarrete Quezada; Cruz García Lirios; José Marcos Bustos Aguayo
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.v6i1.3744

Abstract

The quality of life has been a highly studied process from a psychological perspective. In this sense, the present work set out to establish an explanatory model of life satisfaction to discuss the importance of other disciplines in the investigation of resources that satisfy individuals. Once the relationships between the factors derived from the theoretical framework and the review of the literature were explained, a cross-sectional study was carried out with a non-probabilistic sample of 100 students. Once established the validity and reliability of the instrument that measured life satisfaction, expected abilities, opportunity expectations, trust relationships, perception of justice, appreciation of the environment, context norms and perceived resources. From a structural model, the perception of resource availability indirectly determined life satisfaction through the context norms. The results were compared with the findings reported in the state of knowledge as well as discussed from theoretical frameworks used.
COVID-19 PANDEMIC: ITS EFFECT ON RETAIL BUSINESS GROWTH IN INDONESIA Abdul Aziz
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.v6i1.4550

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on retail businesses in Indonesia. The research method used is a descriptive qualitative method, using secondary data sources from research results, references and online news related to the research. The COVID-19 pandemic that hit Indonesia caused a significant decline in turnover for the retail business. There are several businesses engaged in the retail trade sector that have to be willing to close because they are no longer able to benefit from their operations. Technological developments in globalization are very influential on the economy, including the retail market. The results of this study indicate that the retail sector is the type of business most affected by the COVID-19 pandemic, including the automotive industry, steel industry, electrical equipment, textile industry, handicrafts and heavy equipment, tourism. Meanwhile, the industries that are able to survive during the COVID-19 pandemic are 1. MSMEs that are able to adapt their business with innovative products. 2. The retail industry is able to survive, this is because some of them take advantage of sales through digital marketing. 3. Other industries that are able to survive during the COVID-19 pandemic are those related to meeting basic needs, including electricity, clean water, agriculture, animal husbandry, plantations, fisheries, automotive and banking. Industries that experienced development during the COVID-19 pandemic were food, pharmaceuticals, information and communication technology.
THE EFFECT OF PRODUCT VARIATION, SERVICE QUALITY AND FACILITIES ON CONSUMER PURCHASING DECISIONS OF MIE AYAM HOTPLATE IN SURAKARTA Alisa Karim Sekar Ayu Sejati; Supawi Pawenang; Ratna Damayanti
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.v5i4.1877

Abstract

This study aims to determine whether product variations, service quality, and facilities have an effect on purchasing decisions at Mie Ayam Hotplate in Surakarta and analyze which variables are the most dominant in influencing purchasing decisions. In this study, the population refers to consumers of Mie Ayam Hotplate with a sample of 100 respondents. Activity method used quantitative. The analysis carried out included multiple linier regression and hypothesisi testing. Based on the results of data analysis, it can show that product variations have a positive and significant effect on purchasing decisions, this is evidenced in statistical analysis where the regression coefficient of product variation (b1) is 0,226 and t count > t table is 3,241 > 1,985 and sig t 0,000 < 0,05. Service quality has a positive and significant effect on decisions, this is evidenced in statistical analysis that the regression coefficient value of purchase decisions (b2) is 0,376 and t count > t table is 2,257 > 1,985 and sig 0,015 < 0,05. Facilities have a positive and significant effect on purchasing decisions, this is evidenced in statistical analysis where the facility regression coefficient (b3) is 0,404 and t caount > t table is 2,671 > 1985 and sig 0,000 < 0,05.
EFFECT OF COMPANY AGE, AUDIT QUALITY, LEVERAGE AND PROFITABILITY ON EARNINGS MANAGEMENT Nawang Kalbuana; Adelina Suryati; Chandra Puspa Arum Pertiwi
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.v5i4.4796

Abstract

This research aims to test the impact of Company Age, Audit Quality, Leverage and Profitability on Earnings management on Indonesian Stock Exchange-listed Retail and Wholesale Trading Companies for the years 2016-2020. The study used data obtained from financial statements. The trade sector, which is listed on the Indonesia Stock Exchange, is the focus population for this study. The sample selection technique used is purposive sampling with several criteria that have been determined, the sample data obtained by 18 companies with the period 2016-2020. SPSS version 25 was utilized for data analysis, and the traditional assumption test of heteroskedasticity multicollinierity, normality test, correlation and determination coefficient test, simultaneous test, and partial test were used. This research showed that company age had a significant positive impact on earnings management, audit quality had a significant negative impact on earnings management, leverage had no significant impact on earnings management and profitability had a positive impact on earnings management.

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