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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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IMPROVE PERFORMANCE THROUGH SATISFACTION AND PSYCHOLOGICAL EMPOWERMENT Sulistiyani Sulistiyani; Roh Prihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.920

Abstract

This study aimed to analyze influence of psychological empowerment, effort and satisfaction on performance. In addition, this study also aims to analyze the influence of mediating variables of satisfaction relationship between psychological empowerment and effort on performance. Population and samples taken from doormat maker who are members of the UD. Anugrah 2017 for about 700 people . Samples taken from 106 maker/supplier. Data collection’s methods used by questionnaires. The analytic technique used is regression analysis with Path Analysis. The results showed that : 1). Psychological empowerment effect positive and significant satisfaction. 2). Effort have an positive effect and significant satisfaction. 3). satisfaction have an positive effect and significant on performance. 4). Psychological empowerment have an positive effect and significant on performance. 5). Effort have an positive effect and significant on performance.
EMPLOYEE PERFORMANCE IN PT BPD KALTIM KALTARA SAMARINDA Nabila Nur Fajrina; Theresia Militina; Gusti Noorlitaria Achmad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.902

Abstract

In this study involving PT BPD Kaltim Kaltara Samarinda. In this study, to see the performance of employees used a sample of 162 respondents, based on the results of the questionnaire that has been distributed, it can be seen that the number of respondents to be analyzed was 162 respondents. The data analysis used by the author is the Structural Equation Model (SEM). Hypothesis testing is done by multivariate analysis carried out through the WarpPLS program. Data analysis through partial Least Square (PLS) is done through two stages, namely: First, Assessing the outer model or measurement model. Second, assess the inner model or structural model. The results showed that there was a positive and not significant effect between Openness on employee organizational citizenship behavior, There was a positive and significant effect between Conscientiousness on organizational citizenship behavior of employees, There was a positive and insignificant effect between Extraversion on organizational citizenship behavior of employees, There was an influence a positive and significant relationship between Agreeableness on organizational citizenship behavior of employees, There is a positive and significant influence between Neuroticism on organizational citizenship behavior of employees, There is a positive and insignificant effect between Openness on employee performance, There is a positive and insignificant effect between Conscientiousness on performance employees, There is a positive and significant influence between Extraversion on employee performance, There is a positive and significant effect between Agreeabl eness on employee performance, There is a positive and insignificant influence between Neuroticism on employee performance, There is a positive and not significant effect between organizational citizenship behavior on employee performance of PT BPD Kaltim Kaltara Samarinda Branch.
RESEARCH DEVELOPMENT RELATED TO IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS IN INDONESIA Ismul Aksan; Doddy Setiawan; Evi Gantyowati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.791

Abstract

This study tries to investigate the development of accounting standard research from 7 accredited journal in Indonesia. We conduct a sample of 35 articles for the period 2003-2017. Each article will be classified based on research topics, research methods, and kinds of standards that was observed by the researchers. The most widely researched topics related to the Financial Accounting Standards are topics related to the IFRS-based Financial Accounting Standards. The most commonly used research method is analytical method as much as 21 articles (60%). Standards that was observed by 26 articles (74,3%) is the implementation of Indonesian IFRS-based Financial Accounting Standards (SAK-IFRS). The other observed Indonesian Governmental Accounting Standards (SAP), Indonesian sharia accounting standard (SAK Syariah) and Indonesian Accounting Standard Non Publicly Accountable Entities (SAK-ETAP) where each of them are 3 articles, 5 articles and 1 article. Keywords: Analisis, financial accounting standards, bibliography, IFRS, the Government Accounting Standards, SAK-ETAP, SAK Sharia.
AN ANALYSIS ON BCG GROWTH SHARING MATRIX Kader, Md. Abdul; Hossain, Hanif
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.971

Abstract

In the 21st century, sustainable improvement of business faces various challenges for the global economic competition. But, these challenges can be overcome by the efficient business strategies. The Boston Consulting Group (BCG) helps the business organizations to develop their efficiency for the successful operation of their business activities. To develop the efficiency of marketing decision making, the BCG Matrix plays an effective tool for strategic planning of product performance in industry and company level. It analyses to identify which strategic business units to invest in, which to sell off, and which to shut down. It helps a company to distribute their available resources through the efficient business management. It is one of the most popular and helpful consulting firms. The paper tries to provide a guideline to the business organizations to choose the best business policies by the use of BCG matrix. Keywords: BCG Matrix, Business Organizations, Business Improvement
THE EFFECT OF COMPENSATION AND MOTIVATION TO EMPLOYEE PERFORMANCE Asriani, Asriani; Lorensa, Devia; Saputri, Febrida; Hidayati, Tetra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.933

Abstract

The success of a company is influenced by employee performance. By improving employee performance will make it easier for company goals to be achieved. One factor that can improve employee performance is the provision of compensation and motivation. This study aims to determine and analyze the effect of compensation and work motivation on employee performance. The sampling technique used is by taking a purposive sampling. The method used in this research is data collection through questionnaires, literature study, and observation. The technique used to analyze simple linear regression data and examine hypotheses simultaneously and partially. The result is compensation and motivation significantly influence employee performance simultaneously.
IMPELEMENTATION OF BUSINESS STRATEGY IN THE STATE-OWNED CORPORATION Widiarto, Ardian; Arraniri, Iqbal; Filatrovi, Eldes Willy
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.764

Abstract

Since January 2015 the government has begun to abolish some product subsidies, especially for the marketing area of Java Bali and Madura. This opens up opportunities for new players to enter the oil and gas sector given the increasingly promising profits. the emergence of this new competitor adds to fierce competition between outlets, and to maintain cost efficiency a flexibility strategy and innovation strategy are implemented, especially related to the distribution of products from the company to all outlets where transportation equipment is adjusted so that it can transport various types of products to several outlets at a time . This condition is accompanied by a policy that a conveyance may send to various outlets at a time. Initially, business performance improved rapidly but with the increasing number of outlets there were several product distribution accidents, subsidized deposits, customers switching to other outlets including those owned by foreign companies, and backlog transaction constraints. The problem is that the partner's trust has declined including customers to the company as a result of very strict supervision in the midst of environmental changes as a result of changes in government policies and regulations lately. The sample became the object of research is customer stations in Central Java and Yogyakarta as many as 200 customer in the Gas Station Central Java and Yogyakarta. Methods of data analysis used in this study is a quantitative analysis method where quantitative data analysis method is a method of analysis in the form of figures and calculations using statistical methods. In simplify the analysis process, will be used SEM, AMOS. Keywords : Product Cohesiveness, Quality Business Strategy, Business Performance, Competitive Advantage
ANALYSIS TRIPLE BOTTOM LINE AND FACTORS THAT INFLUENCE: DISCLOSURES IN SHARIA COMPANIES IN INDONESIA COUNTRIES Salihin, Agus
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.802

Abstract

Triple battom line”is a corporate report disclosure concept. One of the instruments used in company report disclosures involves corporate social environmental responsibility. Then the purpose of this study”is to reveal corporate social responsibility”such as Company Size, Profitability, Leverage, Share Ownership, and Liquidity that can influence the Triple Battom Line disclosure in sharia companies listed in”the Jakarta Islamic Index (JII) for the 2015-2018 period. This type of research is quantitative”research. Sampling using a proposive sampling method with sampling based on certain criteria, to obtain samples in this study were 10 companies registered in the Jakarta Islamic Index (JII) from 2015-2018. The data used is secondary data from the company's annual financial statement data from 2015-2018.”The data analysis technique uses multiple linear regression. As for the results of the study, it shows that partially”company size, profitability and leverage variables affect the disclosure of Triple Battom Line on companies listed in JII for the period of 2015-2018. While the share ownership and liquidity variables do not affect the disclosure of Triple Battom Line for companies listed in JII for the period of 2015-2018. The simultaneous variables of company size, liquidity, leverage, share ownership and liquidity affect the Triple Battom Line disclosure in companies listed on JII for the period 2015-2018. For the results of the test of the coefficient of determination (R square) variable company size, profitability, leverage, share ownership and liquidity can affect the Triple Battom Line disclosure in companies listed on the Jakarta Islamic Index (JII) for the 2015-2018 period of 86.3%.” Keywords: Triple Battom Line, Company Size, Profitability, Leverage, Share Ownership, Liquidity.
MODEL-BASED ACCOUNTING RESEARCH STUDY OF CONSEPT MAP Chomsatu, Yuli
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.777

Abstract

The research aims to implement the Consept MAP model in accounting research. The model is expected to improve the student's ability in conducting accounting research stages. This study was conducted on students of the Uniba Surakarta Accounting study Program of 6 years of doctrine 2018/2019 taking accounting research courses. The Consept Map Learning Model (concept map) is a term about the strategy teachers use to help students organize the concepts of lessons that have been studied based on the meaning and relationship between their components (Novak, 1984 and G Awith, 1988). The relationship between one concept and the other concept is known as a proposition. The concept map is an effective tool presenting visually the generalization-generalization hierarchy and to express the interconnectedness of the proposition in the system of interconnected concepts. The results showed there was a difference in the student's value in conducting accounting research before and after implementing the Consept Map learning method. Using the concept map method, learning to improve students ' ability to perform research stages. Keywords: Learning Methods, Consept Map
EFFECT OF SERVICE QUALITY AND PRODUCT QUALITY ON CUSTOMER SATISFACTION AND LOYALTY Mahsyar, Syariful; Surapati, Untung
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.950

Abstract

The rapid growth of food business in Indonesia also leads to increased competition. Restaurants should have the advantage of being able to compete in order to survive and win the competition in this food business. One way that can be used to achieve such excellence is to implement the right quality of service and product quality so as to improve customer satisfaction and create consumer loyalty. This research aims to analyse the impact of service quality and product quality on customer satisfaction and the customer loyalty in restaurants and to know which factors are influential in the restaurant. In the data collection, researchers spread the questionnaire to 50 respondents who were consumers of the restaurants in Samarinda. This research Data is obtained from the results of the distribution of questionnaires through a questionnaire that is further analyzed by using path analysis, boostraping and pls alogaritma. The equation Model is processed using the SmartPLS application version 3. The result of this research is that the quality of service has no significant effect on customer satisfaction, product quality has significant effect on customer satisfaction, and customer satisfaction has significant effect on consumer loyalty.
ANALYSIS OF CONSIDERATIONS IN CSR ASPECT TOWARDS INCENTIVE TAX OF PT MASPION III IN SIDOARJO JAWA TIMUR (An Empirical Study of CSR at PT. Maspion III Sidoarjo) Adi, Bayu; Miradji, Moh Afrizal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.783

Abstract

CSR has developed into part of the company's business strategy, mainly related to the functions of marketing, public relations, and investment-decision making (Subagyo, 2018). PT. Maspion III in CSR activities has developed into a part of the company's business strategy. in the taxation aspect at PT. Maspion III is one of the important factors that is considered by an organization in designing its CSR program to produce CSR programs that can add business value as well as tax favorable. Whereas on the other hand Maspion III spent funds for its CSR program based on Act Number 36 of 2008 which has regulated the treatment of Income Taxes on expenses or costs incurred in the context of Corporate Social Responsibility (CSR). Provisions regarding this matter are regulated in Article 6 paragraph (1) letters I, j, k, l, and m, in which it is stressed that the amount of taxable income for permanent establishment of permanent establishment), which in fact is reduced in Article 1 PP 93 of the year 2010, for the expenditure of Corporate Social Responsibility (CSR) which can be deducted by a certain%. While for PT. Maspion III for its CSR Program exceeds the provisions of 5%. Therefore, to be able to produce CSR programs that can produce business value programs as well as tax favorable, it is better if the taxpayer considers the taxation aspects when designing his CSR program. Keywords: CSR Aspect Considerations, CSR Tax Incentives, CSR draft, Law

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