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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 2,142 Documents
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FAMILY OWNERSHIP AND TAX AGGRESSIVENESS: MODERATE EFFECTS OF AUDIT QUALITY Anggraini, Yety; Wismawati, Wahyu
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.v8i1.12569

Abstract

This study aims to analyze the effect of family ownership toward tax aggressiveness and the moderating effect of audit quality variables toward the relationship between family ownership and tax aggressiveness in manufacturing companies listed between the periods of 2013 – 2019. Sampling used purposive sampling method and obtained 55 family firm manufacturing with a period of 7 years of observation. Through several additional analyzes, the results of this study were quite varied. First, family ownership had a negative and significant effect on tax aggressiveness (H1 was accepted). Second, audit quality strengthened the negative effect of family ownership on tax aggressiveness (H2 was accepted). Third, testing of family versus non-family firms based on the dummy variable showed that it does not significantly affect tax aggressiveness. Fourth, testing of companies, especially ethnic Chinese, showed that there is no significant effect toward tax aggressiveness. Fifth, the examination of family companies on display showed that a significant effect toward tax aggressiveness. Sixth, testing of all estimation models with ETR (Effective Tax Rate) as an alternative measurement of BTD (Book Tax Differences) shows that there is a negative and no significant effect between family ownership and tax aggressiveness. Audit quality also does not significantly affect the moderate of family ownership relationships and tax aggressiveness, especially in the comparison of family and non-family firm, Chinese ethnic family firm, and multinational family firm. Keywords: Audit Quality, Chinese Ethnic, Family Ownership, Multinational Family Firm, Tax Aggressiveness.
THE EFFECT OF LEADERSHIP, WORK STRESS AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT THE DPRD SECRETARIAT OFFICE PONOROGO REGENCY Devy Paramudita Listiani; Umi Farida; Wahna Widhianingrum
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.v7i1.8422

Abstract

This study aims to determine the effect of leadership, work stress and work discipline on employee performance at the DPRD Secretariat office in Ponorogo Regency. This study uses a quantitative approach. Based on the results of the discussion according to the data managed by the multiple linear regression analysis model it is concluded that; From the results of data analysis it is known that the performance of employees at the Secretariat Office of the DPRD Ponorogo Regency is not affected by the Leadership variable. Employee Performance at the Ponorogo Regency DPRD Secretariat Office and from the results of data analysis it is known that Leadership, Work Stress and Work Discipline simultaneously affect Employee Performance at the Ponorogo Regency DPRD Secretariat Office. Keywords: Leadership, Work Stress, Work Discipline, Employee Performance, DPRD Ponorogo Regency
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, 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.v6i3.5837

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).
MARKETING STRATEGY FOR BATIK PRODUCTS IN THE DIGITAL TECHNOLOGY ERA Samsul Arifin; Jati Jati; Mohamad Rifqy Roosdhani
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.v7i4.11167

Abstract

Nowadays, technology is developing faster and faster. This is marked by the use of the internet and digital media. Technology and digital media are able to become an important component for business actors, especially in the batik business sector, to market their products online. Online marketing is considered more profitable because it is able to reach a wide range of potential consumers without space and time limitations. Therefore, online marketing is able to make batik entrepreneurs continue to compete and increase their income. The research method used is qualitative analysis with an exploratory step using participatory observation techniques. The results of this study provide a variety of strategies that can be carried out by business actors including using social media, selling products by utilizing Facebook and Google ads for market share, making E-commerce sales, conducting digital marketing, giving a positive impression of product safety, improving product quality and services, as well as maintaining good relations with consumers or establishing customer marketing relationships, targeting loyal customers, and conducting relevant marketing. The results of this research can be used for business actors because of changing conditions and it is hoped that business actors can survive.
EMPLOYEE PERFORMANCE ANALYSIS; POST MUTATIONS IMPLEMENTATION AT PT. JASA RAHARJA SURABAYA REPRESENTATIVE Anisa Dita Priutami; Leonard Adrie Manafe; Anita Kartika Sari
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.v7i2.9215

Abstract

The aim of research to analyzing employee performance post the employee mutations implementation at PT. Jasa Raharja Surabaya Representative (JRSR). The descriptive qualitative method used in this study, using 5 (five) appropriate informants and supported by research articles and scientific documents. Data collection techniques by observation, interviews and documentation. The research results show that JRSR has implemented the mutation program well. The mutations implementation is carried out by Versatility Transfer (VT) means transferring employees by transferring positions aimed to increasing the capabilities and career employees development. Production Transfer (PT), which means transferring employees with the same or different positions but in different places. Employee performance at JRSR has been well and productive. It could be seen from the employees working hours, the work timeliness on and tasks completion and adjustments to new places and tasks shown well.
SAKIP-BASED PUBLIC ACCOUNTABILITY FOR LOCAL GOVERNMENTS IN CENTRAL JAVA PROVINCE Adinda Nur Afifah; Novi Dirgantari; Bima Cinintya Pratama; Hardiyanto Wibowo
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.v6i4.6947

Abstract

This study aims to examine the effect of the findings of the internal control system, the findings of audit results and total spending on sakip-based public accountability. Free variables used in the study of internal control system findings, audit findings and total spending. As for the bound variable is the sakip quality consisting of the sakip score . This study uses secondary data, namely regional financial reports published by the Financial Audit Agency of the Republic of Indonesia (BPK RI) for the 2018-2020 Fiscal Year and SAKIP Score Data processed from the Ministry ofPan and RB-RI. The selection of samples in this study used a saturated sampling method. The data analysis technique in this study uses descriptive statistics, classical assumptions and multiple liniear regression. The results of this study show that the findings of spi, total spending have no effect on public accountability. And the findings of the audit results have a positive effect on public accountability. Keywords: Internal Control System, Audit Findings, Total Expenditure, SAKIP Quality
REVIEW OF COMMUNITY EMPOWERMENT AND YOUTH INTEREST IN MOSQUES: FOCUS ON MANAGING AND IMPROVING SERVICE QUALITY Fanlia Prima Jaya
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.v7i2.10341

Abstract

This study aims to find things that influence the empowerment of people and the interest of adolescents in mosques, as well as how mosque management can contribute to improving the quality of services so that adolescents are more involved in activities in mosques. The population in this study is all mosques in Banjarmasin City, which is 207 mosques. The sample is drawn from 100 Jami Mosques spread across Banjarmasin City, with the analysis unit of Takmir Masjid, Remaja Masjid, and Community in the Mosque environment in Banjarmasin City. The analysis uses the Partial Least Square model with t-tests with the following results, Mosque Management has a significant effect on Community Empowerment and Youth Interest in Mosques in Banjarmasin City; Mosque Management does not have a significant effect on Service Quality in Mosques in Banjarmasin City, Mosque Management has a significant effect on Service Quality through Community Empowerment in Mosques in Banjarmasin City, Mosque Management has a significant effect on Quality Service through Youth Interest in Mosques in Banjarmasin City. Keywords: Community Empowerment, Youth Interest, Mosque Management, Quality of Service
ENVIRONMENTAL IMPACT ANALYSIS OF EXTERNAL AND INTERNAL BUSINESSES AGAINST THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES Firman Bachtiar; Agus Dwi Atmoko; Danis Imam Bachtiar
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.v7i1.7423

Abstract

This study aims to obtain empirical evidence and find an explanation of the phenomenon of external and internal business environmental impacts on the performance of Small and Medium Enterprises (UKM) Tenant Business Incubators of the Sawunggalih Aji Polytechnic, Purworejo Regency. This type of research is a descriptive study of 60 respondents. Data is collected through notes or documents and in-depth interview techniques sourced from information from tenants in the Business Incubator. Data were analyzed using quantitative analysis and qualitative analysis. The results of research on the strategy of the Small and Medium Enterprises level in the Tenant Business Incubator in Strategic Planning in anticipating changes in the External and Internal Business Environment in the development of SMEs. It can also be explained by the political, security, and legal environment and the economic, technological, social, and cultural environment. Internal business environment variables can be explained by Product Development, Sales, and After Sales Services, and the target Performance Variables are Return On Assets, Return On Investment, and Return On Equity.
The Effect Of Service Quality And Location On Customer Satisfaction Of Warkop Papa Pangkalpinang Syafrullah Syafrullah; M Makrus
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.v6i3.6435

Abstract

This study aims to determine the effect of service quality and location on customer satisfaction at warkop Papa Pangkalpinang. This type of research is an explanatory research with a quantitative approach and uses a survey method conducted on 100 customers of Pangkalpinang Warkop Papa. Sampling used nonprobability sampling method with purposive sampling technique. Data processing is done by using several linear regression analysis tools. Based on hypothesis testing, t test results show that promotion and service quality have a significant simultaneous effect on customer satisfaction.
ANALYSIS OF CONSUMER ATTITUDES AND PREFERENCES TOWARDS ORNAMENTAL PLANTS IN KARANGANDONG VILLAGE DRIYOREJO DISTRICT GRESIK REGENCY Arfiana Dita Arum Sari; Teguh Soedarto; Prasmita Dian Wijayati
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.v7i4.11914

Abstract

Ornamental plants are greenery with considerable potential for development in Indonesia. The plethora of ornamental plant sellers leads consumers to carefully choose attributes that stand out in meeting their desired attitudes and preferences. This research aims to analyze the decision-making process for purchasing ornamental plants, consumer attitudes toward ornamental plant attributes, and the attribute combinations that constitute consumer preferences for ornamental plants. The data collection method involves purposive sampling with 100 respondents. The analysis methods encompass descriptive analysis, Multi-Attribute Fishbein analysis, and Conjoint analysis. The research findings reveal the decision-making process for purchasing ornamental plants, including recognizing the need to beautify a room/home, seeking information from family, evaluating alternative attributes such as price, making planned purchasing decisions, and buying different types of ornamental plants. Post-purchase behavior includes satisfied consumers, a willingness to make repeat purchases, and spreading information about ornamental plants. The overall consumer attitude toward ornamental plants (Ao total) is positive. Consumer preferences for ornamental plants, based on utility values and attribute levels, prioritize plant price (Rp. 100,000 – Rp. 300,000), plant size (60 – 100 cm), seller service (empathy), plant pot (ceramic/porcelain), and plant type (ornamental leafy plants). Keywords: Attitude, Preference, Consumer, Ornamental plants

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