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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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PHENOMENOLOGY OF CULTURE SHOCK AMONG EXPATRIATE TEACHERS IN SEMARANG Dhia Qomara Rizani; 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.v6i1.4869

Abstract

IndoneIndonesia is a country that is a destination for expatriates from all over the world. Expatriates come to Indonesia for various matters, both business and to work for organizations and institutions in Indonesia. However, there are still few studies that examine how expatriates from various countries in the world can adapt to the culture and society in Indonesia. There are 8 school foundations in Semarang that work together with Foreign Education Institutions (LPA), as a result this school will bring in teachers to teach in Semarang schools which are affiliated with several countries in the world. Understanding how expatriate teachers can easily adapt to Indonesian culture is very important. By accelerating the adaptation process, expatriate teachers can show more optimal teaching performance quickly and precisely. For this reason, this research will conduct studies in international-based schools where the teachers are imported directly from abroad or the teachers are expatriates. This study uses the culture shock variable to analyze expatriate teachers in Semarang.
THE IMPACT OF COVID-19 PANDEMIC ON INDONESIAN AEROSPACE (IAE) BUSINESS PROCESS Mohamad Ikhsan Nurulloh; Luhut Simbolon; George Royke Deksino
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.v5i4.3786

Abstract

The purpose of this study is to provide an overview of the impacts of the Covid-19 pandemic on the value chain in the IAe business process. The Covid-19 pandemic encourages IAe to preserve and improve its business processes. Identifying issues along the value chain could provide information about the effects of Covid-19 on the IAe business process. IAe should overview the condition of the value chain affected by the Covid-19 pandemic to evaluate its business process and utilize it as a basis for future improvements. According to the study's findings, the Covid-19 pandemic has a negative impact on the value chain activities, both primary and supporting activities, throughout the IAe business process. The organization must make continuous improvements to leverage post-pandemic opportunities by designing strategies based on the recovery plan.
THE EFFECT OF LEADER MEMBER EXCHANGE (LMX) AND TEAM MEMBER EXCHANGE (TMX) ON EMPLOYEE PERFORMANCE THROUGH AFFECTIVE COMMITMENT AT PT PERKEBUNAN NUSANTARA X Andika Dhyta Vernanda
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.v6i1.4762

Abstract

This research aims to determine the effect of Leader Member Exchange (LMX) and Team Member Exchange (TMX) on employee performance through Affective Commitment. The population in this study were all employees of PT Perkebunan Nusantara X. The analytical tool used was Path Analysis by collecting basic data through questionnaires. From the results of the analysis, it can be concluded that LMX and TMX has a significant effect on positive affective commitment, while LMX has no significant positive effect on employee performance, TMX has a significant effect on employee performance, and affective commitment has a significant effect on employee performance. Therefore, affective commitment is a good intervening variable, especially on the effect of LMX and TMX toward employee performance. Keywords: Leader Member Exchange, Team Member Exchange, Human Resources Management
THE EFFECT OF SERVICE QUALITY, DISCONFIRMATION, CUSTOMER SATISFACTION ON CUSTOMER LOYALTY ON NAAVAGREEN BEAUTY CLINIC SERVICES IN YOGYAKARTA Flavianus Yoga Tridandy Chandra; Ida Bagus Nyoman Udayana; Putri Dwi Cahyani
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.v5i4.3259

Abstract

This study is a quantitative study using survey methods so that the population in the study are customers who use the services of the NAAVAGREEN beauty clinic in Yogyakarta. In taking the sample using purposive sampling technique. Data collection uses a questionnaire method that has been tested for validity and reliability. This study uses a sampling technique by distributing questionnaires to take a sample of 100 people so that they can be tested for validity and reliability. The results showed that there was a positive effect of product quality on the decision to repurchase beauty products for Naavagreen customers in the city of Yogyakarta (t count = 3.560; significance value 0.000
IMPLICATIONS OF INFORMATION TECHNOLOGY ON PERFORMANCE OF BUSINESS MANAGEMENT THROUGH A REMOTE AUDIT APPROACH TO AUDIT QUALITY Harsanto Harsanto; Kumaratih Sandradewi; Andriani Kusumaningrum; Afu Ichsan Pradana
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.v6i1.4831

Abstract

The company, in the face of the prolonged Covid-19 pandemic, which has entered its third year, has made many changes and changes from various sides. These changes and changes have brought a lot of acceleration in technological progress and exploration, this is part of the company's adaptive response. In response to the prolonged Covid-19 pandemic , business management and performance quality monitoring have become a means of strengthening the business wheel, so that it becomes a relevant link, those responsible for business management governance are required to compile and present financial reports along with other relevant disclosures based on the best judgment and analysis of current facts and predictable events after the reporting date. Starting from efforts to strengthen business management performance while the Covid-19 pandemic situation requires the fulfillment of health protocols and social distancing policies , the supervisory department and audit system in business organizations are faced with a dilemma of interest, namely between maintaining audit quality and being able to obtain sufficient and appropriate audit evidence. to support the audit opinion through modifying audit evidence collection procedures, revising the process for identifying and assessing risks of material misstatement, and changing planned audit procedures or performing alternative or follow-up audit procedures as appropriate. Exploration of information technology and investment in technology that will provide a solution to facilitate communication between the auditor department and business management using remote audit potential or known as remote audit , so that with this alternative solution the performance of business management can be optimized for monitoring and escorting the wheels of business by exploring deeper into the use of remote audit in influencing audit quality. Keywords: Covid-19 pandemic, remote audit , audit software , information technology, management performance
The Influence Of The Responsibility Sharia Supervisory Board, Sharia Compliance, Issuance Of Sharia Securities, And The Size Of The Board Of Commissioners On The Level Of Disclosure Of Islamic Social Reporting Islamic Bank In Indonesia Yulistia Devi; Liya Ermawati; Okta Supriyaningsih; Diah Mukminatul Hasimi; Zhatu Restie Utamie
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.v6i1.4491

Abstract

This research aims to test the effect of the responsibilities of the Sharia Supervisory Board, Sharia Compliance, issuance of Sharia securities, and the size of the Board of Commissioners on the level of disclosure of Islamic Social Reporting at Islamic Banks in Indonesia. This study used descriptive and correlational quantitative methods. The method of data collection is to use secondary data sources, and in terms of the way the data collection method in this study uses data collection techniques with documents in the form of annual financial statements and GCG reports. The data analysis method in this study uses descriptive statistics and classical assumption tests consisting of normality tests, multicollinearity tests, and heteroplasticity tests. The population in this study is Sharia Commercial Bank in Indonesia for the period 2016-2020 which amounted to 14 Islamic Banks. The sample determination technique was carried out using purposive sampling techniques with criteria: Sharia Commercial Bank which publishes annual reports and GCG reports and lists the results of GCG Self Assessment in 2016-2020, from these criteria, a sample of 13 Islamic Banks was obtained. The results of this study showed that partially the variables of the Responsibilities of the Sharia Supervisory Board, Sharia Compliance variables, and the Board of Commissioners Size variables had no effect on the ISR Disclosure Rate at Islamic Banks in Indonesia for the period 2016-2020, it can be concluded that H1, H2, and H4 were rejected. While on the variable issuance of Islamic securities shows that partially the Issuance of Sharia Securities affects the Level of ISR Disclosure at Islamic Banks in Indonesia for the period 2016-2020, it can be concluded that H3 is accepted. Simultaneously the variables of the Responsibilities of the Sharia Supervisory Board, Sharia Compliance, Issuance of Sharia Securities, and the Size of the Board of Commissioners have a significant effect on the Level of ISR Disclosure on Islamic Banks in Indonesia for the period 2016-2020, it can be concluded that H5 is accepted.
ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES Siswadi Sululing; Haliah Haliah; Andi Kusumawati
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.v5i4.4568

Abstract

The current condition during the COVID-19 pandemic forces the Village Government to provide spending using unexpected expenditures in the Village Revenue and Expenditure Budget, which in normal conditions is rarely done. This study discusses the accounting treatment of unexpected expenditures conducted by the Village Government, which includes recognition, measurement, and presentation in financial statements. In this study, the researchers analyzed secondary data, namely the 2021 Village Revenue and Expenditure Budget Report using qualitative descriptive analysis to find out how the accounting treatment of unexpected expenditures was applied by the Village Government. The results of this study can be used as a reference by local governments in treating unexpected expenditures that have been realized during the COVID-19 pandemic. Keywords: accounting treatment, village public sector.
THE EFFECT OF GOOD GOVERNANCE IMPLEMENTATION, GOVERNMENT ACCOUNTING STANDARDS, EFFECTIVENESS OF INTERNAL CONTROL SYSTEM AND HUMAN RESOURCE QUALITY ON THE QUALITY OF REGIONAL TASK FORCE FINANCIAL STATEMENTS Agus Siahaya; Sally Paulina Sandanafu
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.v6i1.4821

Abstract

The purpose of this research is examine the effect of implementation of Good Governance, Government Accounting Standards, Effectiveness of Internal Control System and Quality of Human Resources to the Quality of Financial Statements in the local municipality and regency (SKPD) Ambon, Maluku province. The population are 90 SKPD in the province of Maluku and each sample represented by one respondent. This research using quantitative approach, and data collection was done directly by using the questionnaire. Data were analyzed using Partial Least Square Equational Structural Models (PLS-SEM) with SmartPLS program. The results showed that the implementation of good governance, Government Accounting Standards, Quality of Human Resources positive significantly affect the Quality of Financial Statements Municipal area and the regency of Ambon, Maluku. Effectiveness of Internal Control System is not significant to the Quality of the Financial Statements in the local municipality and regency Ambon, Maluku.
THE ROLE OF HUMAN RESOURCE MANAGEMENT ON INCREASING ORGANIZATIONAL COMMITMENT TO HOSPITAL EMPLOYEES IN BANYUMAS REGENCY Mastur Mujib Ikhsani; Fatmah Bagis; Akhmad 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.v6i1.4909

Abstract

The research aims to find out the extent of the role of human resource management, from the point of view of employee training and development, work environment, and compensation at An Ni'mah Wangon General Hospital. The survey method used in this research uses a quantitative study. Respondents in this study were employees of the An Ni'mah Wangon Regional General Hospital who were permanent employees and did not belong to the nutrition and security services division. The sample used in this study was 100 employees who were then analyzed using Partial Least Square (PLS) analysis. The results of the analysis show the acceptance of Human resource management influences organizational commitment. The results shows that training and development has a significant effect on organizational commitment. The results of the analysis also show that the work environment has a significant influence on organizational commitment. The results are different for the compensation variable, the compensation has not significant effect on organizational commitment. Keywords: Organizational Commitment, Human resource management, work environment, training and development.
THE VALUE PROPOTITION CONCEPT IN HIGHER EDUCATION : HOW TO BUILD HYBRID CURRICULA UNIVERSITAS CIPUTRA CULINARY BUSINESS Eric Harianto; Fabiola Leoparjo
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.v5i4.3056

Abstract

The culinary industry is one of the sectors that support the economy in Indonesia. Even during the COVID-19 pandemic where the average industry experienced a decline, the culinary industry was able to survive with a digitalization strategy. Study program Tourism Culinary Business is a study program at Ciputra University to create Culinary Entrepreneurs. One of the methods used to generate innovation is to examine the teaching products offered through the Value Proposition Canvas. The purpose of establishing this VPC specifically for Culinary Business is to prepare CB to face the transformation of digital education in accordance with the direction of online learning from the temporary government or hybrid system in the future. This research uses Creswell Data analysis technique (2014) and is conducted for two years starting from January 2018 to Desember 2020. Method used in this research is qualitative descriptive method with informants consisting of 8 internal resource persons consisting of lecturers, staff and 15 external speakers consisting of active students and alumni. Data testing is carried out using the data triangulation method. The results of this study are: From the use of the VPC framework, Culinary Business can analyze consumer profiles to find out what problems or expectations are expected to be obtained as prospective Culinary Entrepreneurs. This consumer profile can be resolved by the formation of a value map that maps the solutions and added value offered to form educational service products with a new system, from being completely offline to a hybrid or mixed system. Keywords: Culinary Business, Higher Education, Hybird Curricula, Value Propotition

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