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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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FORECASTING THE INDONESIAN RURAL BANKS’ PROFITABILITY: THE CASE OF DYNAMIC AND STATIC FORECASTING Regi Muzio Ponziani
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.v6i4.6753

Abstract

This research aims to forecast the profitability of Indonesian rural banks. The forecasting methods employed dynamic and static forecasting. Dynamic forecasting was represented by regression with Autoregressive Integrated Moving Average (ARIMA) errors while static forecasting was represented by Holt-Winters seasonality and Seasonal Autoregressive Integrated Moving Average (SARIMA). The regression with ARIMA errors included additional independent variables namely inflation and interest rate. The dependent variable being forecast was return on assets (ROA) of the rural banks. The data extended from January 2010 to July 2021. The data will be divided into training and test data. Training data extended from January 2010 to December 2020. The test data extended from January 2021 to July 2021. Training data were used to derive the models. The models generated then were used to yield forecasts for January until July 2021. The forecasts were later compared to the test data for accuracy. The research found that regression with ARIMA errors had the best forecast accuracy, followed by SARIMA and Holt-Winters seasonality. Therefore, the research proposed that regulators, analysts and all stakeholders of the Indonesian rural banks employ regression with ARIMA errors to predict the profitability and financial position of the rural banks.
ANALYSIS OF THE INFLUENCE OF MANAGERIAL ABILITY ON HR QUALITY WITH TEACHER COMPETENCE AS AN INTERVENING VARIABLE IN LABUHAN BATU SELATAN DISTRICT Zuhri Aulia; Pristiyono Pristiyono; Pitriyani Pitriyani
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.v7i2.10300

Abstract

Individual teachers with a family attitude also need expertise in classroom management so that learning takes place according to predetermined rules. This is referred to as the quality of human resources and managerial abilities as well as the teacher's competency assessment. The type of research used in this research is quantitative research. The population of this study was 3904 individuals and the sample used was selected using the Slovin formula as many as 100 individuals. The data analysis method used in this research is the component or variance structural equation model, using Partial Least Square (Smart-PLS) version 3.0 for data processing. The results of the study stated that the data analysis showed that managerial ability obtained a T-statistic of 7,103> 1.96 with a P-value of 0.000. This means that managerial ability has a significant positive effect on HR quality, or H1 is accepted. Then managerial ability obtains a T-statistic value of 22,721 > 1.96 with a P-value of 0.000. This means that managerial ability has a significant effect on teacher competence, or H2 is accepted. And the quality of human resources obtained a T-statistic value of 41,808
EARNING PER SHARE (EPS), DIVIDENDS PAYOUT RATIO (DPR) AND DEBT TO EQUITY RATIO (DER) AND ITS EFFECT ON COMPANY SHARE PRICE Friyanto Friyanto; Suyitno Suyitno; Raden Haryo Tirtosetianto; Moehammad Nasri Abdoel Wahid
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.v7i1.8472

Abstract

Factors affecting the stock price movement are internal factors and external factors. The internal factor related to revenue that will be earned by investors which are dividends or capital gains. The samples were LQ 45 companies that were active in the Indonesia Stock Exchange during the period 2017 – 2019. The total populations were 45 companies and after the process of selecting with purposive sampling method acquired 15 companies. This study used secondary data in the form of a company's financial statement that was published in the Indonesia Stock Exchange on the website www.idx.co.id. Analysis method used multiple regression with partially test (t test) and simultaneously (F test). The study resulted for EPS showing a significant value that was mean there was a partial effect to the stock price of LQ 45 companies. For the result of DPR and DER didn't show significant value that was mean there weren't partial effect of both to stock price of LQ 45 companies. From the simultaneous test (F test) showed the significant value of EPS, DPR and DER, which means there were simultaneous effects to the stock price of LQ 45 companies
THE EFFECT OF TAXPAYER ATTITUDE, TAXPAYER AWARENESS, AND EDUCATION LEVEL ON TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES (UN-P2) (Case Research in Teras District, Boyolali Regency) Dany Prasetyawati; Desy Nur Pratiwi; Hadi Samanto
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.v6i3.6278

Abstract

This research aims to analyze the attitude, awareness of taxpayers and level of education towards taxpayer compliance in paying the Rural and Urban Land and Building Tax in Teras District. This type of research is quantitative research with primary data. The research population is the rural and urban land and building taxpayers in Teras District, Boyolali Regency with a total of 50.052. The number of samples is 397 taxpayers obtained by calculating the Slovin formula with an error rate of 5%. The sampling technique used random sampling based on the village. The method of data analysis in this research used the multiple linear regression analysis method using the SPSS test tool. Hypothesis testing using the F test, t test and the coefficient of determination (R2). Based on the results of the research, it can be concluded that the attitude, awareness of taxpayers and level of education affect taxpayer compliance in paying the Rural and Urban Land and Building Tax.
THE EFFECT OF FINANCIAL LITERACY, PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE TO INTEREST IN USE INDONESIAN QUICK RESPONSE STANDARDS (QRIS) FOR CREATIVE INDUSTRY (MSMEs) IN SURAKARTA CITY Putri Eka Octavianingrum; Suprihati Suprihati; Indra Lila Kusuma
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.v7i4.9956

Abstract

The purpose of this study is to determine the influence of variables related to research, namely, financial literacy, perceived usefulness and perceived ease of use on interest in using QRIS for creative industry players in Surakarta City. The data used is primary data obtained from the distribution of questionnaires using the Likert scale. The population in this study is creative industry players (MSMEs) in Surakarta City with a total of 3635 assisted MSMEs per 2021. This study used a purposive sampling method so that 100 samples of respondents were obtained. This study used multiple regression analysis methods in empirical testing and used the SPSS 25.0 application as its analysis tool. From the results of the analysis conducted, this study shows that financial literacy variables have a positive and significant influence on interest in using QRIS, which is 0.023 smaller than 0.05. The perceived usefulness variable has a significantly smaller value of 0.00 smaller than 0.05 and perceived ease of use also has a positive and significant effect on interest in using QRIS, which is 0.019 greater than 0.05 while the remaining 0.018 is influenced by other variables. Of these variables, perceived usefulness has the greatest influence on interest in using QRIS. Therefore, the more positive the perceived usefulness in using QRIS, the stronger the intention of MSMEs to use QRIS.
EMPLOYEE PERFORMANCE MEASUREMENT ANALYSIS USING THE BALANCE SCORE CARDS Budiyono Budiyono
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.v6i4.7403

Abstract

The purpose of this study was to determine the balance scorecard measurement from the perspective of finance , customers , internal business processes , growth and learning have a partial effect on the performance of employees of Bank Negara Indonesia. from the perspective of partial influence on the performance of employees of Bank Negara Indonesia. The scope taken in this study is a survey conducted on research respondents, namely employees of Bank Negara Indonesia. The type of data in this study is Qualitative data in the form of questionnaires and research location data. While the second data is quantitative data in the form of data from respondents' questionnaires that have been quantified. The results in this study are that there is a partial influence on the measurement of the balance scorecard from the perspective of finance , customers, business processes, and learning and Keywords: Performance, employee, balanced score, card
HUMAN RESOURCES OPTIMIZATION AND UTILIZATION OF ACCRUAL BASED ACCOUNTING INFORMATION TECHNOLOGY ON PERFORMANCE OF SURAKARTA CITY GOVERNMENT FINANCIAL REPORTING Addina Hapsari; Siti Nurlaela; Kartika Hendra Titisari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 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.v3i01.463

Abstract

This research is conducted by explaining about two research variables, namely Optimization of Human Resources and Utilization of Accrual-Based Accounting Information Technology has a positive influence on Financial Reporting Performance. The research sample was employees of the Badan Pendapatan, Pengelolaan, Keuangan, dan Aset Daerah (BPPKAD). Data collection is done by taking 35 respondents from BPPKAD employees using questionnaires as research instruments. The sampling technique uses a purposive / judgment sampling method which was developed from the results of research by Umar Sekaran (2006).IITheIIresultsIIofIItheIIstudy show that H1 research has aIIIpositiveIIIinfluence on the financial statement performance variables, as well as H2 which has a positive influence on the performance of financial statements. In the F test shows the results that the two variables have a simultaneous influence on Y. Keywords: optimization, human resources, utilization, accrual based accounting system, accounting information system.
THE INFLUENCE OF CAPITAL ADEQUACY, NON-PERFORMING FINANCING, LIQUIDITY, AND OPERATIONAL EFFICIENCY ON PROFITABILITY OF ISLAMIC BANKS Muhammad Roihan
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.v7i3.10448

Abstract

The measure of profitability in the banking industry that is used in general is Return on Equity (ROE) and Return on Assets (ROA). In this case, the profit proxy used is Return on Assets (ROA) because ROA focuses on the company's ability to earn profits in its operations, while ROE only measures the return from the investment sector of the company owner in the business. In this study, we will see how the effect of capital adequacy will be proxied by the Capital Adequacy Ratio (CAR), Problem Financing which will be proxied by the Non Performing Financing (NPF), Liquidity which will be proxied by the Financing to Deposit Ratio (FDR) and Operational Efficiency which will be proxied by the ratio of Operational Expenses to Operational Income (BOPO). The results of the study show that there is a influence of variable independent (CAR, NPF, FDR, BOPO) simultaneously on variables dependent it (ROA). Partially only the CAR variable which shows a significant positive positive effect and BOPO which shows a significant negative effect on profitability (ROA). While the other two variables, namely NPF and FDR, have no significant effect on profitability (ROA).
THE INFLUENCE OF COUNTRY OF ORIGIN AND EWOM ON PURCHASE INTENTION WITH THE VARIABLE MEDIA BRAND IMAGE OF COMPUTER PRODUCTS IN JAKARTA Andree Gunawan; Rodhiah Rodhiah
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.v7i1.8672

Abstract

The purpose of this study was to test the Influence of Country of origin, and Electronic Word of Mouth (eWOM) on Purchase Intention with Product Brand Image Mediation Variable komputer "X" in Jakarta. In this study, the population in this study was consumers who used the product komputer "X". The number of samples collected was 214 respondents, the research design was descriptive with a cross-sectional approach. This study used a non-probability sampling collection method with purposive sampling techniques through Google Forms. SEM analysis technique using smart partial least square (PLS) software. The results showed that Country of origin, and Electronic Word of Mouth (eWOM) can positively influence purchase intention, "X" computer products in Jakarta. Brand Image can positively influence the purchase intention of computer product "X" in Jakarta and Country of origin, and Electronic Word of Mouth (eWOM) can positively influence the purchase intention of computer product "X" in Jakarta through Brand Image. Brand "X" needs to pay attention to the Country of origin, Electronic Word of Mouth (eWOM) and Brand Image in increasing the purchase Intention / Intention to buy consumers. Keywords: Country of Origin, Electronic Word of Mouth (eWOM), Purchase Intention, Brand Image
FINANCIAL RATIO ANALYSIS IN ASSESSING THE FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF PEMALANG REGENCY Kunta Dwi Pangestu; Nina Andriana
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.v6i3.6430

Abstract

Local government performance is the most critical factor in the regional development process. Financial performance can be one of the indicators in assessing the performance of a local government. This study aims to evaluate the financial performance of the Pemalang Regency Government for 2018-2020 using regional financial ratio analysis. The financial ratios used include the regional financial independence ratio, effectiveness ratio, efficiency ratio, compatibility ratio, and growth ratio. The data collection method used in this research is the documentation method combined with the descriptive quantitative analysis method. The data used is the Pemalang Regency Financial Report which is downloaded through the official website of the Pemalang Regency Government. The results showed that the regional financial independence of the Pemalang Regency was still very low. However, the Pemalang Regency Government has been quite effective and efficient in managing its revenue. Meanwhile, the Pemalang Regency Government prioritizes using its funds for operating expenditures compared to capital expenditures. Furthermore, the calculation results of the growth ratio show that the revenue and expenditure growth of Pemalang Regency from 2018-2020 tends to fluctuate.

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