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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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ANALYSIS OF VALUE ADDED TAX POTENTIAL REVENUE USING INPUT-OUTPUT TABLE Firdiyawan Lisdiyanto; Suparna Wijaya
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.v5i4.3826

Abstract

Although the number of Value-Added-Tax (VAT) revenue almost increases every year, the government can still optimize VAT revenues. The research aims to calculate the possible VAT revenue by sector from 2016 until 2018. By knowing the possible VAT revenue, government can prioritize specific sector. The analysis used in this research is quantitative descriptive. The calculation of potential VAT revenue uses data from the Indonesian Input-Output Table. VAT revenue not collected due to specific regulations is calculated based on the tax expenditure report issued by the Ministry of Finance. The results showed that the VAT potential revenue always increased every year during the research year, namely Rp745 trillion in 2016, then rose to Rp799 trillion in 2017 and amounted to Rp859 trillion in 2018. During these three years, the potential for VAT revenue came from the manufacturing industry sector. The VAT coverage ratio grew positively during the year of research to 56.5% in 2016, rising to 58.1% in 2017 and 60.6% in 2018.
THE IMPACT OF PRODUCT VARIATION, PRODUCT QUALITY, AND SERVICE QUALITY ON PURCHASE DECISION OF KO-KOPIAN PRODUCTS Noah Jonathan Satria Wicaksono; J.E Sutanto
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.v6i1.4860

Abstract

Abstract: The research which entitled "The Impact of Product Variation, Product Quality, and Service Quality on Purchase Decision of Ko-Kopian Products" has three objectives, that is, (1) knowing the impact of product variations on purchase decision of Ko-Kopian products, (2) knowing the impact of quality products on purchase decision of Ko-Kopian products, (3) knowing the impact of service quality on purchase decision of Ko-Kopian products. Ko-Kopian is a company that runs in the field of processed coffee beverage products. Product sale is carried out through offline store that is located in Cepu. This research uses quantitative method. The population that exists is the consumers who have bought and consumed products of Ko-Kopian. In this research, the sample that is used is 109 respondents. Data is collected through questionnaires that are distributed online. The data that is obtained is processed by using multiple linear regression analysis with SPSS program as helping tool. The results of this research are as follow: (1) Product variations have the effect significantly on purchase decision of Ko-Kopian products, (2) Product quality affects significantly on purchase decision of Ko-Kopian products, (3) Service Quality affects significantly on purchase decision of Ko-Kopian Products. Keywords: Product Variation, Product Quality, Service Quality
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON THE IMAGE OF COMPANIES DOING CSR IN KUNMING Yang Ya; Suwattana Tungsawad; Sunanta Laohanan; Hathaikorn Pun-ngam; Komm Pechinthorn
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.v6i1.4106

Abstract

This paper takes the Kunming Company as an example to analyze the impact of corporate social responsibility on corporate image. In this study, corporate governance, quality of life of employees, responsibility to consumers, community and social development as the background of the research; Corporate social responsibility on the uniqueness of the company, products and services, corporate reputation, corporate interpersonal image is the focus of the analysis. The research data were collected from various groups of companies in Kunming by means of questionnaires. The results of this study show that while creating profits and assuming legal responsibilities to shareholders and employees, enterprises should also make contributions to the environment, consumers and society. At the same time, corporate social responsibility has a profound impact on all aspects of the corporate image, corporate social responsibility also affects the development prospects of a company.
OPTIMIZATION OF EMPOWERMENT AND DEVELOPMENT OF VILLAGE ECONOMIC POTENTIAL THROUGH VILLAGE OWNED BUSINESS Entities (BUMDES) (Panggungharjo Kapanewon Sewon, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village in Bantul Regency) Sugianto Amran
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.v6i1.4754

Abstract

BUMDes is a legal entity established by the village and/or together with the villages for the greatest welfare of the village community. The type of this research is qualitative research. The purpose of this study was to analyze the role and model of Village Owned Enterprises (BUMDes) in empowering and developing economic potential (Panggungharjo Kapanewon Sewon Village, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village in Bantul Regency). The results of the research show that the role of BUMDes in Panggungharjo Kapanewon Sewon Village, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village is very important in increasing public awareness that the importance of maintaining a clean village environment, increasing individual ability to change in terms of improving village fund management, opening access to the management of village potentials and create solidarity, namely in the form of a prosperous community helping those who are not yet prosperous. While the empowerment model is divided into two things, namely the first, the way of strategy and the basis of the strategy. Keywords: Village Owned Enterprises (BUMDes), Community Empowerment, Community Development.
THE EFFECT OF ENTREPRENEURS SCALE, LONG ENTREPRENEURSHIP ON THE EXISTENCE OF MSMEs DURING PANDEMIC Aris Indriyanti
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.v6i1.4386

Abstract

The Indonesian economy is currently experiencing a bit of a drag due to the pandemic. The existence of this pandemic has made several sectors in Indonesia experience a significant impact, especially in the field, especially MSMEs. This study aims to determine the effect of entrepreneurial scale, duration of entrepreneurship and the existence of MSMEs that can survive during the pandemic. The data collection technique in this study was using a questionnaire. Data analysis using multiple regression model with the help of SPSS analysis. The sampling method for this study was guided by the determination of the number of samples as many as 50 MSME owners. The instrument testing technique in this research is validity and reliability test, regression test, hypothesis test in the form of t test, F test and determination test. The results showed that partially, scale entrepreneurs (X1)and the number of entrepreneurs (X2 ) positive and significant effect on the existence of the SMEs especially true in times of pandemic.Therefore, parties who have an interest in increasing micro-enterprises, especially the Department of Industry, Trade and Cooperatives in the City of Yogyakarta, increase the scale of entrepreneurship and duration of entrepreneurship so that MSMEs can maintain their existence during Pandemic.
BUSINESS MODEL ANALYSIS IN KARTINIPEDIA APPLICATION USING BUSINESS MODEL CANVAS (BMC) APPROACH Erika Ayu Amelia
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.v5i4.4569

Abstract

Technological developments have had a major impact on the world of trading, especially the progress of the market which has shifted from the offline market to the digital/online market. Online media developed in the form of applications that can be downloaded via smartphones or also called e-commerce. One of those who took part in this opportunity was the Kartinipedia Application: Center for Women's Needs. Kartinipedia is a special application for women to get products and psychological needs. The research method used is descriptive qualitative analysis. Collecting data using observation and interview techniques. Based on calculations using the System Usability Scale (SUS), Kartinipedia obtained a score of 67.83, which means that the system and business model need to be improved. The purpose of this research is to identify the business model that has been implemented by the Kartinipedia application using the Business Model Canvas approach and to formulate an alternative development strategy by improving the new business model. The resulting finding is the need to change the Kartinipedia application's business model. Among them is to clarify customer segments by dividing them into five segments, namely sales, buyers, consultants and clients. The five segments have five different value propositions so that later all BMC elements will be in more detail to create new strategies in developing the company.
DETECTING FRAUDULENT OF FINANCIAL STATEMENTS USING FRAUD S.C.O.R.E MODEL AND FINANCIAL DISTRESS Andrew Andrew; Candy Candy; Robin Robin
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.v5i4.4394

Abstract

The problem of fraud in financial statements is a global problem that has crossed borders of time and country. This research was created to prevent fraud by detecting financial statements listed on the Indonesia Stock Exchange (IDX). The fraud detection tools used in this research are F-S.C.O.R.E and Financial Distress. S.C.O.R.E stands for Stimulus, Capability, Opportunity, Rationalization, and Ego, which are supporting variables in detecting fraud. The research results show that Stimulus, Capability, and Financial Distress effectively detect fraud. Fraud detection in the research concluded that companies that have strong indications of committing fraud are companies categorized in industrials in the IDX Industrial Classification.
SUSTAINABILITY DEVELOPMENT IN THE BUSINESS COMMUNITY STUDENTS OF UNIVERSITAS DUTA BANGSA SURAKARTA WITH UNI-KL MALAYSIA STUDENTS BUSINESS COMMUNITY Indra Hastuti; Shariana Usman; Erna Chotidjah; Ratini Ratini
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.v6i1.4735

Abstract

Sustainable development in the field of entrepreneurship in the business community, students need to be developed so that after graduating students can still run their businesses to develop and sustainably. Indonesian and Malaysian students after graduating from college on average look for work and do not continue their business. This research was conducted to obtain a model of developing entrepreneurship training through a Project Based Learning approach based on contextual business problems, applying a real planned business. make a profit, create jobs, reduce unemployment and poverty in Indonesia. This study uses a qualitative research method with a simulation observation research strategy. Observations were made on business groups, where each group consisted of 4-5 students from Duta Bangsa University and Malaysian University students. This research was conducted for 4 months divided into 2 stages. The first stage of the research is to identify and map the fields of Micro, Small and Medium Enterprises (MSMEs) with the prerequisites of entrepreneurial competence possessed by students, this stage is carried out using a qualitative descriptive method. The second stage is to build an entrepreneurship training development model based on a business plan with a Project Based Learning approach. The results of the research are mapping student entrepreneurship and obtaining an entrepreneurship training development model.
USABILITY ANALYSIS IN PAASAAR.COM APPLICATION USING THE SYSTEM USABILITY SCALE (SUS) APPROACH Mohamad Rifqy Roosdhani; Jati Widagdo; Erika Ayu Amelia
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.v5i4.4065

Abstract

The development of internet use in Indonesia to do online shopping continues to show an increase. Usability and accessibility are core human concepts computer interaction (HCI). These concepts are intended to ensure effectiveness and satisfaction of the system to users. Usability is considered throughout the standard. It states that all interactive products will have a user interface, and the quality of the user interface can have significant effect on the achievement of user goals. Paasaar.com application is an e-commerce platform that can be accessed through a website which is addressed at paasaar.com. This research method is descriptive quantitative. Data collection is done by method of answering the questionnaire that has been standard used for the SUS method. Questionnaire distributed to 100 people respondents to fill directly questionnaires were selected randomly. By calculation using the SUS formula, it is obtained as shown in Table 1. Based on Table 1, the value of 83.88 is obtained. This value means that it is in the Good category. Good in this case is in terms of system usability. So that the e-commerce developed is in accordance with user expectations and is feasible to be used and accessed more widely.
GOOD CORPORATE GOVERNANCE (GCG) AND TALENT ANALYSIS MANAGEMENT FROM EMPLOYEE PERSPECTIVE Gunawan Sukianto; Lusy Lusy
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.v6i1.3936

Abstract

Human resources play an important role for driving the company. Companies that can mobilize their employees in maximizing their duties can reduce the negative impact of environmental factors, and will improve the company's financial performance. The purpose of this study is to analyze the role of applied GCG and Talent Management from an employee perspective, a case study of BPR Bakti in Sidoarjo. This study uses a qualitative descriptive approach, because it wants to solve problems related to employee performance at BPR Bakti, seen from the implementation of Good Corporate Governance and Talent Management. The stages of this research: (1) identify the role of GCG; (2) identify the role of Talent Management; (3) Identification of employee performance; and (4) analysis of the role of GCG and Talent Management in the context of developing effective employee performance. Based on the results of the study, it shows that the company has not implemented GCG related to employee performance, openly, and has not implemented Talent Management. The company also has not compiled employee personal development in the form of training and has not mapped the competencies of each employee, and there is no guidance, education and empowerment for employees as future leaders. The measurement of employee performance indicators is also not owned by the BPR, so there is no evaluation or assessment of employee performance. The factor that supports the performance of this BPR is the loyalty of the employees who work there. Keywords: Good Corporate Governance, Talent Management, Performance

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