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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 EFECTS OF TRANSFER PRICING, THIN CAPITALIZATION, FIRM SIZE, AND TAX HAVEN COUNTRY UTILIZATION ON TAX AGGRESIVENESS Chamdun Mahmudi; Khayatun Nufus; Safira Gerbiani Said
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9375

Abstract

This research aims to examine the effects of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax aggresiveness. This study uses manufacturing sector companies listed on Indonesia Stock Exchange (IDX) during 2017 – 2021 period. The total of samples used were 21 manufacturing sector companies for 5 years. This study used multiple linear regression analysis with the assistance of SPSS 25. The results of this research indicated that transfer pricing, thin capitalization, and tax haven country utilization have no effect on tax aggresiveness. While, firm size has positive and significant effect on tax aggresiveness. This researh have an implication for related parties, especially the Directorate General of Taxes of the Republic of Indonesia and taxpayers in minimizing tax aggresiveness
THE EFFECT OF SERVICE QUALITY AND TRUST ON CUSTOMER SATISFACTION AT BCA KCP JAKARTA 26 Sri Windiarti; Suwandi Suwandi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 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.v6i4.7052

Abstract

The purpose of this study was to determine the effect of service quality on customer satisfaction, the effect of customer trust on customer satisfaction, the effect of service quality and customer trust simultaneously on customer satisfaction at BCA KCP Jakarta 26. This study was conducted from October 2020 to February 2021, with the type explanatory research which is also correlational, with a survey method using a questionnaire where the respondents are BCA KCP Jayakarta 26 customers. The population of this study is 216 customers, then through the Slovin formula a sample of 140 respondents is determined, of which 91 are male and 49 female, aged respondents ranged from 17 to 60 years, ranged from 5 to 21 years as a customer. Data analysis was carried out descriptively and hypothesis testing, where the results of the research were descriptivevariables of service quality, customer trust and customer satisfaction are in the categoryclose to agree, meaning that BCA KCP Jayakarta 26 customers agree that BCA KCP Jayakarta 26 meets the indicators for each variable.In the Hypothesis Testing through the SPSS results on the Anova table where the hypothesis (1) Mquality of service affects customer satisfaction. Hypothesis (2) Customer trust has an effect on customer satisfaction. Then on the hypothesis (3) Service quality and customer trust simultaneously affect customer satisfaction.
The Influence of Islamic Work Ethics, Despotic Leadership and Helpful Behavior on the Performance of Individuals with Gender as Moderation Study at Bank Syariah Indonesia Slamet Riyadi Branch Fadhila Nur Widowati; Asri Laksmi Riani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.10478

Abstract

This study aims to study the causal relationship between Islamic Work Ethics, Despotic Leadership and Helpful Behavior on the Performance of Individuals with Gender as a Moderating Study at Bank Syariah Indonesia Slamet Riyadi 01 Branch. The population in this study is the total employees at Islamic banks in the city of Surakarta which amounts to approximately 300 people. The sample used in this study used calculations from (Joseph F Hair et al., 2010) which the number of samples was five times the number of indicators, so that the number of samples used was 230 people. The results of this study explain that Islamic business ethics have a significant and significant effect on depostic leadership, despotic leadership has an indirect and significant effect on helping behavior through despotic leadership, Despotic leadership has an indirect effect on individual performance through helping behavior, Gender moderation has a significant effect on despotic leadership. Keywords: Islamic Work Ethics, Despotic Leadership, Helpful Behavior, Performance of Individuals with Gender
WHAT FACTORS DO ONLINE SHOPPERS CARE ABOUT WHEN PURCHASING? Raudhah Raudhah; Zaki Mubarak; Rahma Yuliani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8119

Abstract

Technology is advancing. The market stays up with technical advancements. Shopee is one of the most popular online vendors today. This study aims to identify the factors that impact online shoppers' purchase decisions in the Shopee application among consumers in Banjarmasin. The quantitative methodology was employed in the research, with primary data collected via online surveys. The study's findings show that product quality and pricing partially and simultaneously impact online shoppers’ purchase decisions. The findings of this study suggest that online vendors improve the quality of their products and establish competitive rates to entice buyers to purchase.
The Effect Of Price, Service, Promotion, And Location On The Interest Of Grooming Cat In Pet Shop Pangkalpinang
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 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.v6i3.6441

Abstract

This study aims to analyze the effect of price, service, promotion, and location on interest in cat grooming in theNagasatwaPet Shop Pangkal Pinang. The population in this study were consumers who had groomed at the Nagasatwa Pet Shop in Pangkalpinang. The sample was determined using a qualitative method through a descriptive approach as many as 352 respondents. Researchers used interviews, direct observation, and supporting documents needed to collect data during the study. The data analysis technique used is multiple linear regression analysis model, coefficient of determination test (R2), F test (simultaneous), and t test (partial). Based on this study, it was found that the variables of price, service, promotion, and location had a significant effect on the interest in grooming cats in the Nagasatwa Pet Shop Pangkalpinang. It can be seen from the results of the F test calculation that F count (11.928) > from F table (5.32) while the significance.
THE INFLUENCE OF SELF-EFFICACY, INTRINSIC MOTIVATION, ISLAMIC WORK ETHIC, AND PSYCHOLOGICAL WELL-BEING ON PERFORMANCE Luthfi Arie Widzayanto; Hermin Endratno; Akhmad Darmawan; Totok Haryanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11188

Abstract

Human resources have an important role in the company achieving its goals. This research aims to examine the influence of self-efficacy, intrinsic motivation, islamic work ethics, and psychological well-being on performance. The research uses primary data and is a type of quantitative research. Permanent nurse at RSI Muhamadiyah Tegal with a population of 155 people, using a purposive sampling method with the criteria being permanent nurses and a minimum work period of 1 year. The response rate in this study was 83.22% or 129 nurses. Questionnaires were distributed via Google Forms to collect data. Using multiple regression analysis via the SPSS 26 application. The results of this study show self-efficacy, Intrinsic motivation, and psychological well-being have a positive and significant effect on performance. However, Islamic work ethic does not affect performance
ISLAMIC SOCIAL REPORTING AND FIRM VALUE ISLAMIC BANKING COMPANY WITH RGEC METHOD Puji Nurhayati; Erisa Putri Wardani; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 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.v6i4.7534

Abstract

The company's value is significant for investors because it can reflect its condition. Maximizing company value can be done by maintaining the level of bank health. The study aimed to determine the determinants of Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) on company value. As well as the influence of moderation between RGEC variables on company value through Islamic Social Reporting. This research was conducted on 13 Islamic general banks in Indonesia. The study sample was 91 data. The data used is secondary data. This type of research is descriptive quantitative with multiple regression analysis techniques of panel data. The sampling technique is carried out by purposive sampling method. The result of this study is that the risk profile has a positive and significant effect on the company's value. GCG does not influence company value. Earnings have a negative and powerful influence. Capital does not affect the value of the company. Meanwhile, ISR can moderate the risk profile and gain company value. However, ISR is unable to negotiate GCG and capital toward company value. Keywords: Risk Profile, Good Corporate Governance, Earning, Capital, Financial Distress
THE EFFECT OF INFORMATION TECHNOLOGY ON THE COOPERATIVE INSURANCE INDUSTRY CASE STUDY: SHIEKAN INSURANCE AND REINSURANCE COMPANY – SUDAN (EMPIRICAL STUDY) Omer Ali Eltahir
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.v4i01.823

Abstract

This study aimed to investigate the effect of information technology on the cooperative insurance industry, Shiekan Insurance and Reinsurance Company – Sudan as a case study. The study has achieved in the hypothesis that there is a strong positive relationship between the application of information technology system and the development of management and performance of Shiekan Insurance Company. The study found that the majority of dealers in the Sudanese insurance market have weak in dealing with technology. The study concluded that there a clear impact of information technology and achieving a competitive advantage of Shiekan Insurance company. The study recommends the need to move to the use of technology in the insurance sector in Sudan, especially in the Shiekan Insurance Company because it will have a clear impact on the speed of completion of transactions and claims and save costs. Key Words: Sudan, Reinsurance, Cooperative Insurance, Information Technology, Shiekan,
CATALYSTS OF WORD-OF-MOUTH BEHAVIOR: EXPLORING THE IMPACT OF SERVICE QUALITY, BRAND IMAGE, AND STUDENT COMMITMENT AT UNIVERSITAS PUTRA INDONESIA 'YPTK' PADANG Wahyu Juari Setiawan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.10423

Abstract

This study aims to assess the concurrent and partial effects of Service Quality, Brand Image, and Student Commitment on Word of Mouth (WOM) behavior within the context of Universitas Putra Indonesia “YPTK” Padang. Data was collected through a survey employing questionnaires distributed to a sample of 100 respondents. Utilizing multiple regression analysis and correlation techniques, the research findings indicate that Service Quality, Brand Image, and Student Commitment collectively contribute to the prediction of Word of Mouth behavior. Individually, each factor also demonstrates significant influence on WOM behavior, as demonstrated by the computed t-values exceeding the critical t-values at a significance level (α) of less than 0.05. The outcomes of the simultaneous hypothesis test (F-test) further underscore that the combined influence of Service Quality, Brand Image, and Student Commitment significantly affects WOM behavior. This is evident from the calculated F-value surpassing the critical F-value, with a significance level of less than 0.05. In conclusion, the research substantiates the substantive influence of Service Quality, Brand Image, and Student Commitment on Word of Mouth behavior within the milieu of Universitas Putra Indonesia “YPTK” Padang. Furthermore, these factors collectively account for a considerable proportion of the observed WOM behavior, as illuminated by the coefficient of determination
THE EFFECT OF WORK DISCIPLINE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT AXIA MULTI SARANA KOTA JAKARTA SELATAN Yenni Arnas; Susbiyantoro Susbiyantoro; Yhonanda Harsono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8697

Abstract

The purpose of this study is to determine the Influence between Work Discipline and Work Environment on Employee Performance at PT. Axia Multi Sarana Kota South Jakarta both partially and simultaneously. The research method uses quantitative research methods with a descriptive approach. The sample used in this study was a saturated sample, which used the entire population of 50 people as a sample. ata analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results showed that there was a positive influence between work discipline and partially employee performance. t-test of 4.193 > ttable of 1.677 then Ha1 is accepted and Ho1 is rejected. The results showed that there was a positive influence between the work environment and employee performance partially. t test of 8.179 > ttable 1.677 then Ha2 is accepted and Ho2 is rejected. The results showed that there was a positive influence between the variables of work discipline and work environment on employee performance simultaneously, where the multiple regression equation Y = 10.424 + 0.075 X1 + 0.683 X2 means a positive effect, The multiple correlation test r = 0.767 belongs to the very strong category, the coefficient of determination is 58.8% and the rest is 41.2% which is influenced by other factors, the F test of F is calculated 33.601 > the ftable 3.195 means that it can be concluded that the variables of work discipline and work environment have a significant effect on employee performance.

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