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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 INFLUENCE OF THE REGIONAL ACCOUNTING FINANCIAL SYSTEM USING INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL REPORTING IN DIBAL VILLAGE NGEMPLAK DISTRICT BOYOLALI Utami, Wikan Budi; Doaji, Doaji; Pratiwi, Desy Nur
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12169

Abstract

This research is a type of quantitative research that aims to determine the effect of the regional accounting financial system, the use of information technology, and the internal control system on the quality of financial reports in the village of Dibal Ngemplak Boyolali. The type of data used in this study is primary data obtained directly from respondents by distributing questionnaires and literature. The sample of this research is all the apparatus of Dibal Ngemplak Boyolali Village, totaling 60 respondents. The sampling technique in this study used a purposive sampling technique. The data in this study were processed using SPSS IBM Statistics Software Version 18. The results of this study revealed that the influence of the regional accounting financial system, the use of information technology, and the internal control system had an effect on the quality of the financial reports of the Dibal Ngempalk Boyolali Village Government. Keywords: Regional Financial Accounting System, Utilization of Information Technology, Internal Control Systems, Quality of Financial Reports
THE EFFECT OF RISK PERCEPTIONS AND BENEFITS PERCEPTIONS ON CONSUMER BEHAVIOR ONLINE SHOPPING WITH THE IMPACT OF THE COVID-19 PANDEMIC AS A MODERATION VARIABLE Siti Chamidah; Dwi Warni Wahyuningsih; Sri Hartono
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.v6i4.7300

Abstract

Pandemic Covid 19 has resulted in uncertainty in various business sectors, and is a new challenge for the business sector to create new strategies by optimizing digital marketing with online marketing. To formulate an effective and optimal online marketing strategy, online marketers must be able to understand the factors that influence consumer behaviour. Covid 19 pandemic too bring about shifts in consumer behaviour and change online consumer perceptions good about risk perception as well as perception benefit purchase online. This research aims to find out whether impact of the covid pandemic 19 plays a role in moderating the effect of perceived risk and perceived benefits on online shopping consumer behaviour on society Ponorogo. In this study there are four hypotheses to be tested. This research uses an explanatory quantitative approach using primary data obtained through a questionnaire on line. Questionnaires were taken using a non-probability sampling technique, namely purposive sampling, with the number of samples used by 100 respondents. In testing, this study uses Regression analysis with moderation (Moderation Regression Analysis) with the help of SPSS software. The results of the study concluded that perceived risk and perceived benefits had a significant effect on online consumer behaviour, and the impact of the Covid 19 pandemic proved to have no significant effect on the relationship between perceived risk and perceived benefits on consumer behaviour. Keywords: Perceived risk, perceived benefits, online consumer behaviour, the impact of the covid pandemic.
THE EFFECT OF INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN BANKING SECTOR REGISTERED IN INDONESIA STOCK EXCHANGE WITH COMPETITIVE ADVANTAGE AS INTERVENING VARIABLES FOR 2016-2019 Novi Crisnandani; Ika Yustina Rahmawati; Naelati Tubastuvi; Totok Haryanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 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.v5i2.2312

Abstract

The purpose of this study is to obtain empirical evidence of the role of Competitive Advantage in mediating the relationship between Intellectual Capital and Good Corporate Governance and Financial Performance. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The method of determining the sample using a purposive sampling technique. The number of samples obtained was 31 companies with a total of 124 observations. Based on the research results, it was found that the variable that had a direct influence on the Competitive Advantage was the Good Corporate Governance variable, while the Intellectual Capital variable did not have a direct effect. Meanwhile, the variables that have a direct influence on financial performance are the variables of Good Corporate Governance and Competitive Advantage. Based on the results of the analysis, it was also found that Competitive Advantage was not able to mediate the relationship between Intellectual Capital and Financial Performance but was able to mediate the relationship between Good Corporate Governance and Financial Performance. Keywords: Intellectual Capital, Good Corporate Governance, Competitive Advantage, Financial Performance
FINANCIAL RATIO ANALYSIS TO ASSESS PERFORMANCE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT (Case Study on Surakarta City Government for the 2020-2022 Period) Vicki Novitasari; Rukmini Rukmini; Desy Nur Pratiwi
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.v7i3.9783

Abstract

The purpose of this study is t find out and analyze the regional financial Performance of the Surakarta city government in 2020-2022 in terms of the PAD Independence ratio, to find out and analyze the regional financial performance of the Surakarta city government in 2020-2022in terms of the effectiveness ratio, to find out and analyze financial performance. Surakarta city government area in 2020-2022 in terms of efficiency ratios, to find out and analyze the regional financial performance of the Surakarta city government in 2020-2022 in terms of growth ratios. Research is descriptive research. The sample in this in study is the Surakarta City APBD 3 years, namely the period 2020-2022. The data collection method id with documentation. Data analysis techniques with PAD independence ratio, effectiveness ratio, efficiency ratio and growth ratio. The result of the study shows that the independence ratio of PAD in Surakarta City 2020-2022 shows a consultative relationship pattern, namely that the level of regional dependence on assistance from the central government is close to being able to carry out autonomous affairs. The effectiveness ratio of Surakarta City’s PAD in 2020-2022 has been effective, namely average of 120% and it is already above 100%, the regional financial efficiency ratio of Surakarta City in 2020-2022has been efficient, namely an average of 95% or below 100% and the growth ratio Surakarta City in 2020-2022 has a positive value because it tends to increase, this occurs due to the maximum amount of revenue received by the Surakarta City Government. Keywords: Effectiveness ratio, efficiensy ratio and growth ratio, PAD independence ratio, and regional financial perfomance.
THE EFFECT OF REGIONAL INCOME ON REGIONAL EXPENDITURES IN GERBANGKERTOSUSILA Marthaza Sabrina; Tituk Diah Widajantie
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.v7i2.8662

Abstract

This study aims to examine and prove the effect of regional retribution, the results of separated regional wealth management, other legitimate regional original revenues, and balancing funds for regional expenditures in Gerbangkertosusila. This type of research is quantitative research. The population and sample of this study are the Regional Government Budget Realization Reports in the Gerbangketosusila Area which consists of Gresik, Mojokerto, Surabaya, Sidoarjo, and Lamongan for 2017-2021. The data analysis technique used is panel data regression model analysis and hypothesis testing with the t test, f test, and the coefficient of determination. The results of this study indicate that partially the results of separated regional wealth management and balance funds has a significant positive effect on regional expenditures, while regional retribution and other legitimate regional original income has an insignificant positive effect on regional expenditures. Simultaneously, regional retribution, the results of separated regional wealth management, other legitimate PAD, and balance funds has a significant positive effect on regional spending.
THE ROLES OF FINANCIAL SELF EFFICACY AND MENTAL ACCOUNTING IN INCREASING FINANCIAL MOTIVATION AND BEHAVIOR Wirawan ED Radianto; Tommy Christian Efrata; Liliana Dewi; Laij Victor Effendi; Ika Raharja Salim
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.v6i3.6476

Abstract

The aim of this research is to test the influence of mental accounting and motivation to financial behavior and test financial self-efficacy in mediating the relationship between mental accounting and financial behavior. This research uses survey method by sending questionnaires to young entrepreneurs starting a business. The result of the research shows that mental accounting, financial self-efficacy, and motivation influence financial behavior. This research discovers that a person’s confidence in their ability in managing finance depend on mental accounting mindset. Financial self-efficacy is also an important variable for encouraging the increasing of a person’s ability in planning and managing finance.
EFFECT OF WORK MOTIVATION, WORK ENVIRONMENT, AND COMPETENCE ON EMPLOYEE PERFORMANCE AT BANK JATENG BOYOLALI REGIONAL BRANCH Nico Yudea; Sutianingsih Sutianingsih
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.v6i4.7027

Abstract

This research aims to analyze the effect of work motivation on employees, work environment, and competence on employee performance at Bank Jateng Boyolali Branch. This research is a quantitative research by analyzing primary data and secondary data. Primary data is data obtained from the results of questionnaires that have been distributed to all respondents. While secondary data is the data obtained from the data that has been at Bank Jateng Boyolali Branch. Population in research this is employee at Bank Jateng Boyolali Branch with the amount of 88 employees. The data obtained were then analyzed by quantitative methods. The results of this study are motivation work, work environment, and competence has positive and significant influence to performance employees at Bank Jateng Boyolali Branch. Other results also show motivation work, environment work and competence by together have positive and significant influence to performance employees at Bank Jateng Boyolali Branch. Keywords : work motivation, work environment, competence, performance
THE INFLUENCE OF HUMAN RELATIONS AND ISLAMIC WORK ETHIC ON EMPLOYEE PERFORMANCE AT LAZISMU PURWOREJO REGION Nenden Nur Annisa; Meriam Esterina; Fitria Amallia; Rizky Risma Cahyani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 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.v6i1.4517

Abstract

This study aims to determine the effect of human relations, Islamic work ethic and employee performance at LAZISMU Purworejo Region .The population of this research is LAZISMU Purworejo Region employees from various ranks/classes. The sampling technique used is random sampling. Data related to research variables were collected using questionnaires distributed to all respondents and filled out by respondents themselves based on respondents' perceptions. Based on the instrument test conducted, it is proven that all statement items in the questionnaire are proven to be valid and reliable. The analytical technique used to prove the hypothesis is multiple linear regression. The results showed that Human Relations did not have a positive and significant effect on employee performance. Islamic work ethic has a positive and significant effect on the performance of LAZISMU Purworejo Region employees. Suggestions that can be given to LAZISMU Purworejo Region is to keep paying attention to Human relations (relationships between humans) where the relationship or cooperation between two or more individuals, especially in relationship status or social interaction and good social communication can certainly affect an individual's performance in complete tasks assigned by superiors. The better the level of human relations between employees, superiors, and customers, the better the performance of employees. Furthermore, the management of LAZISMU Purworejo Region also needs to improve the existence of a high work ethic in employees where the work ethic will make the employee effective at work. The better the Islamic work ethic, the better the performance of employees Keywords: Human Relations, Islamic Work Ethic, Employee Performance
JOB SECURITY ANALYSIS OF EMPLOYE INTENTION TO LEAVE THROUGH EMPLOYE ENGAGEMENT Firdaus Firdaus
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.v7i3.11418

Abstract

Objective research This is For know influence direct or not direct job security towards employee intention to leave and influence employee engagement towards employee intention to leave as well the influence of job security on employee intention to leave via employee engagement. Method study use method descriptive quantitative population target study all over working employees special do production at 42 MSMEs in Sasirangan, South Kalimantan with number of 796 employees. Based on calculation obtained amount minimum sample of 266. Collection sample done with proportional cluster random sampling technique . Research results show that Job security has an influence significant on Employee Engagement of Sasirangan MSME employees in South Kalimantan. Job security matters significant on Employee Intention to Leave employees of UMKM Sasirangan in South Kalimantan. Employee Engagement has an influence significant on Employee Intention to Leave employees of UMKM Sasirangan in South Kalimantan. Employee Engagement is capable mediating Job security for Employee Intention to Leave employees of Sasirangan MSMEs in South Kalimantan. Keywords: job security, employee intention, employee engagement
THE IMPACT OF ONLINE CUSTOMER REVIEWS AND ONLINE CUSTOMER RATINGS TOWARDS PURCHASING INTENTION THROUGH CONSUMER BRAND PERCEPTION AS AN INTERVENING VARIABLE Andhy Tri Adriyanto; Agus Prasetyo; Sudarmin Sudarmin
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.v7i2.8402

Abstract

The internet cause modern lifestyle underwent immense growth, even more online media has penetrated to the food business. This study aims to determine the impact of online customer review and online customer rating towards purchasing intention through consumer brand perception as an intervening variable. The population of this study was online food customers in Semarang city with 96 respondents. Data was taken from two sources, namely primary data and secondary data. This study used quantitative method. Sample was taken by using non-probability sampling technique with purposive sampling method. The collected data was analyzed using Structural Equation Modeling (SEM) with SmartPLS version 3.2 software. This study obtained several findings. First, online customer review and online customer rating had a significant effect on consumer brand perception. Second, online customer review, online customer rating and consumer brand perception had a significant effect on purchasing intention. The mediation test showed that consumer brand perception variables can mediate between the effects of online customer reviews and online customer ratings on purchasing intention.

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