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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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INVESTMENT OF INSURANCE FUNDS AS AN ALTERNATIVE TO INFRASTRUCTURE FINANCING THROUGH GOVERNMENT AND PRIVATE COOPERATION IN THE MIDST OF COVID-19 PANDEMIC Nabilla Fitra Larasati; Dina Aprilia; Dinda Bhawika Wimala Pastika; Ismi Aulia Wahyudi; Desya Annisa Anandita
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5232

Abstract

The existence of covid-19 has an impact on the decline in the economy and investment to finance infrastructure in Indonesia. The government must maintain a favorable investment environment in the face of the covid-19 pandemic. This is essential in order to create a level playing field for investors. Insurance is one possibility to non-bank infrastructure financing; this is related to the insurance industry's ability to generate revenue during a pandemic due to increased public awareness of the significance of self-protection against high healthcare costs if exposed to the 19th plague. As a response, the government must aim to attract investors in the insurance business, who will eventually be engaged to create an alternative investment insurance fund for infrastructure development through a Public Private Partnership.
ENTREPRENEURIAL SPIRIT ON ENTREPRENEURIAL INTENTION OF INDONESIAN TRADITIONAL FOOD (CASE STUDY ON STUDENTS AND ALUMNI OF CIPUTRA UNIVERSITY TOURISM-CULINARY BUSINESS STUDY PROGRAM) Gladys Rebecca; J. E. Sutanto; Michael Ricky Sondak
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5412

Abstract

The purpose of this study is to find out how the role of entrepreneurial spirit on entrepreneurial intention of Indonesian traditional food in students and alumni of Tourism-Culinary Busieness study program. The informants in this study are students, alumni, and an expert. This research uses qualitative methods. Data collection were carried out by initial survey, and followed by interviews to depeen the application of entrepreneurial spirit in traditional food business. Based on the results of the interview, it was concluded that entrepreneurial intention must go hand in hand with entrepreneurial spirit so that one's entrepreneurial activities can be run. The characters that must be contained in an entrepreneur include passion character in the form of passion of fighting in business, independent character in the form of the ability to position the business well, marketing character as sesnsitivity in the form of the ability to see and take opportunities by paying attention to customers, creative and innovative character as an effort to differentiate and add business value, calculated risk taker in the form of risky decision making by doing calculations, persistence in the form of perseverance and unyielding spirit when through obstacles, and high ethical standards in the form of ethics in doing business to build a good business image. But in reality the cultivation of characters and interests that should be, a little contrary to the character of today's students as millennials. Millennials have a tendency to want to be fast-paced, instant, and do not want to trouble themselves.
PHILOSOPHY AND MANAGEMENT: PARALLELISM AND CORRELATIONS IN THOUGHT EVOLUTIONS Joseto N. Bernadas Jr; Eko Armada Riyanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5743

Abstract

This study aims to trace the historical parallelism and correlation in thought evolutions between Philosophy and Management. Historical parallelism speaks about the side-by-side progress of Philosophy and Management as distinct disciplines, whereas correlation deals with how they relate and interact with each other. Philosophy and Management, though in themselves are distinct and self-determining disciplines, are significantly interrelated. The central problem in this research paper is to find out when, how and why do Philosophy and Management mutually impact and enrich each other. Consequently, this study is conducted using the historical-hermeneutical research methodology, which requires reading a lot of resources on the thought evolutions of both sciences. The analysis progresses by first looking separately into the early thought developments of Philosophy and Management, wherein a general treatment on the nature and essential elements of both Philosophy and Management are laid down. Afterwards, the researcher focuses on how these two disciplines advanced and converged as related thoughts, which are articulated in the following formulations: “Philosophy in Management” and “Philosophy of Management.” Hopefully, the outcome of this study would significantly aid students to find more meaning and relevance in studying Philosophy and Management as correlated and integrated sciences. Keywords: Philosophy, Management, Parallelism, Correlations, Thought Evolutions
EVALUATION OF CROSS TRANSPORT SUBSIDIES (Case Study Balikpapan - Taipa Route)
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5253

Abstract

Balikpapan - Taipa route, is one only one path contained in Kariangau port is still in subsidies. Which connects the city of Balikpapan (East Kalimantan) with Palu (Central Sulawesi) is within 204 miles with a long travel time during the 22 hours stipulated by the Minister Regulation No. 82 Year 1998 concerning Establishment of Inter-Provincial of ferry route. The route has a tendency to be a commercial track as seen from the data Productivity Passengers and vehicles continues to increase, so it is necessary to review the feasibility of the subsidy. In reviewing the feasibility analysis of the subsidy, then used some of the analysis of ships load factor is over the last five years in Operating Costs and revenues ship operators. Based on the analysis that had been done, be concluded that the load factor of vessels in 2020 amounted to 34.01 %, vessel operating expenses per year is Rp. 12,208,090,000, - with revenue per year is Rp. 5.280.859.000,- . Thus it can be said that in the operation of the vessel crossing is still a loss. Based on user demand forecasting freight services, in 2026, a factor unloading of ships reach the break even point in number 66.33 %. So it can be estimated that in that year, the track Balikpapan - Taipa already a commercial route. Where in 2026 the operation of the KMP. Madani has gained the advantage and the route has been a commercial track.
THE INFLUENCE OF CAPITAL EFFICIENCY AND EDUCATION SPENDING ON INDONESIA’S ECONOMIC GROWTH Innes Clara Shinta; Akhmad Solikin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.4922

Abstract

The efficiency of translating capital toward economic growth has been contested in Indonesia, especially when the economic policies could not achieve economic growth targets. In addition, budget allocation for education sector as a human capital investment is substantial and needs to be assessed its the impact on the economic growth. This research examines relationship between capital efficiency measured by the incremental capital output ratio (ICOR) and education spending on economic growth using 2015 to 2019 data for 34 provinces in Indonesia. Analyses were performed using Pearson correlation and panel data regression. The results show that ICOR has a negative correlation with economic growth for majority of provinces. Regression results show that ICOR negatively affects economic growth, while education spending positively affects economic growth, as expected by theory. The results suggest that the government policy to induce economic growth can be achieved by reducing the value of ICOR as well as to allocate the education spending.
UNDERSTANDING THE INTENTION OF MILLENNIAL GENERATION ON INVESTMENT THROUGH THE FINANCIAL TECHNOLOGY APPLICATION Chalimatuz Sa'diyah; Yeyen Pratika
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.4974

Abstract

The financial technology (fintech) companies utilize social media for many purposes. The increasing of digitalization in the fintech companies make consumers easier to make a purchase or an investment. This condition provides a phenomenon in which young generation is willing to invest their funds through fintech system. The purpose of this study is to examine whether social media marketing influences the intention of the young generation in investing. A total of 208 respondents coming from millennial generation involved in this study. Structural Equation Modeling (SEM) was used to analyze this research with the results showing that perceived relevance, informativeness, and utilitarian motivation have significant effect on millennial generation's intention to invest. In addition, perceived relevance and informativeness also influence utilitarian motivation.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF CONVENTIONAL BANKING WITH BANKING SHARIA USING THE CAMELS METHOD BEFORE AND DURING THE ECONOMIC RECESSION DUE TO THE COVID PANDEMIC – 19 YEAR 2020 Yuli Kurnia Firdausia; Siti Syamsiah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.4446

Abstract

This study aims to analyze the comparison of the performance of Islamic banking and conventional banks before and during the Covid 19 pandemic using CAMELS. The data analysis method has been described in accordance with the method designed in this study to measure the health of the Bank, using CAMELS. The data used in this study is secondary data, namely the financial statements used to measure the performance of conventional banks and Islamic banks are financial statements for the period 2017-2020. The measured performance includes CAR, NPL, NPM, ROA, BOPO, LDR, IER from 10 Islamic and conventional banks used as samples in this study. The analytical tool used is multiple linear regression. To analyze the data obtained in this study, Microsoft Excel, SPSS and other software were used. Sampling in this study uses non-probability with purposive sampling method. Based on the results of the research that has been carried out, it is found that the results of the CAMEL Ratio Testing the CAR ratio between Islamic banks and conventional banks shows the results of P value 0.000 < (0.05). NPL ratio value P value 0.042 < (0.05). NPM ratio value Pvalue 0.175 > (0.05). ROA ratio value Pvalue 0.900 > (0.05). BOPO ratio value P value 0.044 < (0.05). LDR ratio value P value 0.000 < (0.05). The value of the ratio IER Pvalue 0.019 < (0.05). From the results of the analysis above, it can be concluded that the financial performance of Islamic banks and conventional banks during the Covid-19 pandemic period 2017-2020, namely there are significant differences in the ratio of Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Operating Costs to Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Interest Expense Ratio (IER).
THE IMPACT OF ENVIRONMENT AND BEHAVIOR OF DAILY CATTLE BREEDERS ON CONSIDERATION OF INVESTORS IN INVESTING IN GALENGDOWO VILLAGE, JOMBANG J.E. Sutanto; Farida Pulansari; Srie Muljani; Sukirmayadi Sukirmayadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (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.v6i3.5837

Abstract

The purpose of the study was to determine and analyze whether cow dung, environmental permits, and farmer behavior affect investors in investing in Galengdowo village. Design/Methodology/approach, the population in this study were all dairy farmers who had more than 5 dairy cows, while the number of samples used was 73 respondents. Data collection in this study was carried out by distributing research instruments using a Likert scale instrument and after the data was collected, data processing was carried out using the SPSS version 25 program. towards investors; (2) the environmental permit variable partially has a significant effect on investors, and (3) the breeder's behavior variable partially has a significant effect on investors. Based on the multiple linear regression equation, it can be explained as follows: First, the cow dung waste variable (X1) has the highest influence. Second, the farmer behavior variable (X3) has the lowest effect compared to the cow dung waste variable (X1) and the environmental permit variable (X2).
DEVELOPMENT OF ENTREPRENEURIAL SUSTAINABILITY FOR ALUMNI STUDENTS Indah Wahyu Utami; Indra Hastuti; Sharina Osman; Singgih Purnomo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.4927

Abstract

Entrepreneurial development after graduating from college is very necessary for students so that businesses or businesses run by dapat are developed in a sustainable manner. Students after graduating college on average look for work and do not continue their efforts. The problem in student business is limited labor, timely service, still limited in the use of information technology in marketing and business premises or business. This makes the student's business or the business is unsustainable. The goal of this activity is to assist in the management and development of businesses run by students who have advantages and are capable of creating jobs and trying to assist the government in its efforts to reduce joblessness. Entrepreneurial development's outcomes activities produced by 6 (six) Indonesian students after graduating from college can continue and develop their business. Keywords : development, entrepreneurship, student, sustainable
DETERMINANT OF THE AMOUNT OF RELATED PARTY TRANSACTION: INFLUENCES TAX EXPENSE AND INSTITUTIONAL OWNERSHIP Monica Melati; Rita Wijayanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5250

Abstract

The main purpose of this research is to investigate the impact of related party transactions (RPT) which is related to sales and expenses and institutional ownership on tax expenses. The sampling technique is purposive sampling and the amount of population is 227 consumer goods companies Based on this research population is the listed company of consumer the industry on the Indonesia Stock Exchange with a total sample of 48 and the period of observation years in 2017-2020. This study method uses quantitative methods with a hypothesis test panel data regression analysis tools using IBM SPSS Statistics 26 and the proceeds exhibit that tax expenses of the previous year do not have an influence on the amount related party transactions to sales expense (RPTSE) Related party transactions are comparatively complex on the other side of that, institutional ownership ensures inspections of these transactions then shows institutional variables have an influence on related party transactions related to sales and expense (RPTSE).

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