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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 FINANCIAL RATIO IN THE ALTMAN Z-SCORE ON FINANCIAL DISTRESS Ayu Suci Pratiwi; Shinta Heru Satoto; Sri Budiwati Wahyu; Suprapti Suprapti
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.v5i4.4736

Abstract

The purpose of this study is to determine the effect of financial ratio in Altman Z-Score Model, that is Net Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest Tax to Total Assets, and Book Value of Equity to Total Liability on the probability of financial distress in manufacturing companies. This research uses purposive sampling method where 39 samples companies are obtained. The criteria for financial distress in this study were measured using the Altman Z-Score. The result show that Net Working Capital to Total Assets and Book Value of Equity to Total Liability has an effect on the probability of financial distress, but Retained Earnings Total Asset and Earnings Before Interest Tax to Total Assets has no effect on the probability of financial distress
IMPLEMENTATION OF SAFETY REQUIREMENTS IN THE CONSTRUCTION INDUSTRY IN LIBYA Mohamed Salem Masoud Zekri; Kusdi Rahardjo; Arik Darmawan
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.v6i1.3765

Abstract

Construction industry is both economically and socially important. The prevention of construction accidents usually entails predicting future accidents and their nature under given circumstances. Due to the fact that accident rates in construction are high when compared to other industries, the construction and projects managers need to be fully prepared to deal with accidents when they occur, undertaking proper investigations and reporting procedures afterwards.
RISK ATTITUDES, MENTAL ACCOUNTING AND OVERCONFIDENCE IN INVESTMENT PLACEMENT DECISION DURING AND POST COVID-19 Arini Novandalina; Fidyah Yuli Ernawati; 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.v5i4.4453

Abstract

The Small and Medium Enterprises is the main pillar the people's economy. SME investment decisions related to how entrepreneurs place their funds is a very determining factor in company performance. The purpose of this study is to analyze and explain: 1) The influence of risk attitudes on company performance through decisions on the placement of working capital funds for small and medium enterprises (SMEs), 2) The effect of risk attitudes on company performance in SMEs 3) the effect of working capital fund placement decisions on the performance of SMEs. The study population was all garment, weaving, carving and batik SMEs in Jepara. The sampling technique is non-probability sampling, using assessment sampling. This study found that overconfidence behavior and risk attitude have a significant influence on investment decision making. Mental accounting doesn’t have a significant influence on investment decision making. The more investors are willing to face risks and the higher the overconfidence will increase investment decisions. The number of investors who are risk seekers in the capital market is a natural thing because stock investment is included in the high-risk investment category. Mental accounting can not influence the investment decision making.
THE PROBLEM OF EDUCATION FIGHTERS' SENSE OF INJUSTICE IN THE EDUCATION SYSTEM IN INDONESIA Yuliana Sri Purbiyati; Eko Armada Riyanto
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.v6i1.4731

Abstract

Teachers or education fighters, especially honorary teachers in Indonesia do not yet have regulations. This causes honorary teachers to experience a sense of injustice in terms of income or income. As many as 48% of the total teacher population are non-civil servant teachers, most of whom earn below the regional minimum wage. The focus of this research is how to use existing resources to fight for the problem of a sense of injustice for honorary teachers to their income based on the philosophy of relationality. The aim is to explore or explore in more detail the opportunities and challenges of using resources to achieve a sense of justice for honorary teachers in their income. This research is a literature study, with qualitative methods and a relational philosophy approach. The result of this research is that the President is central to solving the problem of honorary teachers because the Indonesian government system is presidential so that the president becomes the head of state as well as the government. The Indonesian government should have drawn up a grand design for the field of education, specifically for human resources, by removing the status of civil servant and non-civil servant teachers and their derivatives so that there is only one term for teachers of the Republic of Indonesia who have the same regulations, welfare and guarantee of work wherever they carry out their duties. in both public and private schools. Keywords: honorary teacher, sense of justice, welfare, resources, government
E-PAYMENT INNOVATION IN IMPROVING BANK INDONESIA'S FINANCIAL PERFORMANCE Rahyuni Rahayu; Wana Mariska; Muhammad Fauzan Garantjang
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.v5i4.4663

Abstract

Business competition in the financial services industry keeps the banks constantly innovating in services and products. One of the innovations made by the banking industry is e-payment.This study aims to determine the effect of e-payment on financial performance with moderated bank size. The population in this study is banking companies listed on the Indonesian Stock Exchange (IDX) in 2014-2016 as many as 43 banks. Sample selection method used is purposive sampling, so that obtained the number of samples of 10 banks. The data obtained were analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that e-payment has a significant positive effect on financial performance and bank size strengthen the relationship between e-payment to financial performance. The results indicate that innovation in adopting e-payment can improve bank financial performance. The banks need to pay attention to innovation in financial services as a competitive strategy to improve financial performance.
EXPLORATION OF FOODSTAGRAMMING CONTENT PREFERENCES IN MILLINEAL AND Z GENERATIONS IN WEST SUMATRA Chandra Syahputra; Sari Lenggogeni; Verinita Verinita; Harry Wahyudi
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.v6i1.4549

Abstract

The goal of this study is to determine the behavior of tourists who use Instagram to discover about local destinations and cuisine in West Sumatra. Instagram, which is the most popular social media among millennials and Generation Z, offers advantages that other social media platforms lack, such as more complex visuals that shape the image and aid individuals interested in gastronomy tourism in West Sumatra Province. The method used in this study is a quantitative survey. This research used a cross-sectional study design, in which data is collected at the same time or period for both independent and dependent variables. The focus of this research is on millennials born between the 1980s and the 1990s. Respondents that use the Instagram social media platform and live outside of West Sumatra province will be sampled for the study. When the visual complexity of the destination image has a CR value of 7.291 (p0.00 ≤ 0,05) and an estimated value of 0.654, Ho is rejected and Ha is accepted, revealing that visual complexity has a positive influence on the destination image. It is well known that the influence of visual complexity on destination image has a CR value of 3.508 (p0.00 ≤ 0,05) with an estimated value of 0.418, showing that Ho is rejected and Ha is accepted, confirming that visual complexity has a positive influence on destination choice. The statistical test findings for hypothesis 3 revealed an estimated parameter value of 0.233, a standard error of 0.114, and a critical ratio value of 1.956 with a probability value of 0.05. With a significance level (alpha) of 0.05, it is possible to conclude that there is insufficient empirically strong evidence to reject Ho, hence Ha is rejected. Therefore, visual complexity increases the image of culinary attractions in West Sumatra. Visual complexity has a significant positive effect on the image of the destination as well as the tourist's destination choice in West Sumatra. Instagram can assist tourists who are considering West Sumatra as a destination for gastrotourism. Keywords: Visual Complexity, Destination Image, Destination Choice, Content Preferences
Effect of Current Ratio and Debt to Asset Ratio on Return On Asset Moderated by Firm Size Anggraini Syahputri; Hendrick Sasimtan Putra; Julyanthry Julyanthry; Eka Purnama Sari; Debi Eka Putri
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.v6i1.4418

Abstract

This study aims to determine the effect of Current Ratio (CR), Debt to Asset Ratio (DAR) on Return On Asset (ROA) moderated by Firm Size (SIZE) on Index IDX 30 Companies Listed on Indonesia Stok Exchange for 2017-2020 period. Data analysis in this study was carried out statistically and statistically inferential. Statistical analysis includes multiple linear regression analysis, classical assumption test, t-test, and hypothesis which Multiple Regression Analysis does. The hypothesis testing results are partially carried out, namely the t-test shows that CR has a positive and insignificant effect on ROA. DAR partially has a positive and significant effect on ROA. Thus the result from moderating analysis, SIZE can moderate the effect of CR on the ROA but SIZE can’t moderate the DAR on ROA of Index IDX 30 Companies for the 2017-2020 period.
INITIATION OF BALANCED ENVIRONMENTAL ASPECTS of SMEs PERSPECTIVE STRATEGIC MANAGEMENT APPROACH QUADRUPLE HELIX INNOVATION MODEL (QHIM) Harminingsih Harminingsih; Kumaratih Sandradewi; Andriani Kusumaningrum; Harsanto Harsanto
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.v6i1.4827

Abstract

The prolonged covid-19 pandemic entering its third year has created turbulence, which has resulted in various conditions that must be faced for Indonesian SMEs and in general the country's economy has also undergone terrible changes, then how can SMEs survive the current prolonged crisis due to the Covid-19 pandemic? This study aims to provide an understanding of how the customized configuration of various strategic initiatives can help Indonesian SMEs survive through the mass crisis based on the QHIM (Quadruple Helix Innovation Model) mechanism . Using a qualitative approach based on group discussions with the support of expert facilitators and involving parties from various fields, such as academia, banking, the entrepreneurial community and SMEs. SMEs operate in uncertain conditions, and some findings show that there has been an integration of various initiatives, such as financial resource management, opportunity exploration-exploitation, efficient negotiation, digital adoption and strategic management through balancing play an important role in terms of survival in crisis and how the Quadruple Helix perspective can become an important concept in the survival process of Indonesian SMEs.
ANALYSIS OF KARTINIPEDIA APPLICATION INVESTMENT OPPORTUNITIES USING NET PRESENT VALUE Shinta Kumala Dwi
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.v5i4.4516

Abstract

The internet connects people all over the world, taking advantage of this business opportunity, one of which is information-based e-commerce. The concept of shopping is now developing as a lifestyle and a fun activity, especially for women. Not only shopping, women also need information and a comfortable space to share. Kartinipedia: Center for Women's Needs and E-Commerce Android-based applications are a new breakthrough as a solution for women to get both in just one application. This study uses an approach based on literature analysis of the NPV approach. This article is for innovative performance measurement issues. It focuses on techniques that can be used for the evaluation of a single innovation project. This technique can guide a value innovation project by providing an indication of its financial potential.
STRATEGY ANALYSIS OF HANDLING CIRCULATION AND ABUSE USING SWOT METHOD AT CLASS IIB RUTAN PRABUMULIH Lusi Hertina; Umar Anwar
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.v6i1.4868

Abstract

This research is motivated by the increasing number of prisoners and convicts of narcotics crimes. So, it can grab the attention of the public and the government. This is based on several cases of narcotics trafficking that occurred in the correctional task force unit (UPT). The purpose of this study was to find out how the environmental conditions of the correctional task force unit (UPT) internally and externally in the strategy of dealing with drug trafficking in the Class IIB Rutan Prabumulih. This research is qualitative in nature which describes or describes the object under study and the observed phenomena on the phenomena that occur in the field. SWOT analysis is used to formulate service strategy. The results of the data management of the internal environmental strategy factors and the results of the external environmental strategy factor data management show that the condition of the prison organization is in a weak condition facing the challenges of narcotics trafficking in prisons. Therefore, the recommended strategy is a defensive or defensive strategy. Keywords: Drug Trafficking, Prisons, SWOT.

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