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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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UTILIZATION OF FINANCIAL TECHNOLOGY IN INCREASING THE INCOME OF MSMEs IN INDONESIA Luqmanu Hakiem Ajuna; Alfitra Paputungan; Muhamad Ichksanul; A. Mokoagow; Silvana Masita Lestari; Rahmat Labatjo
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.v7i1.8314

Abstract

The use of technology in the business sector has evolved into a requirement that cannot be disputed in order to support the efficient operation of corporate activities. Identifying current customer demands is a quick and efficient service. Today's technological advancements, including financial technology, present certain opportunities to business actors. The purpose of this study is to determine the role of financial technology in increasing MSME income. In this investigation, descriptive and qualitative data are analyzed. Secondary data from documents, the Central Bureau of Statistics (BPS), the Indonesian Ministry of Cooperatives, and SMEs are used in the methodology. The authors of this study used a triangulation method. In this study, the analysis processes included data reduction, data display, and, finally, conclusion-making. According to the study's findings, Fintech holds new promise for the growth of MSMEs in Indonesia. Capital and financing issues, as well as the difficult nature of the capital acquisition procedure, can be resolved with the assistance of the fintech loan program. Keywords: Financial Technology, MSMEs, Utilization, Income
THE EFFECT OF BRAND IMAGE AND PRICE ON CUSTOMER SATISFACTION AND THE IMPACT ON CUSTOMER LOYALTY OF HAIYUM COFFEE Mohammad Isma Lazuardi; J.E. Sutanto
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.v7i4.11115

Abstract

This research aims to determine the effect of brand image and price on customer loyalty through customer satisfaction with Haiyum Coffee as the object of research. The variables used in this study are brand image and price as independent variables, customer satisfaction as a mediating variable and customer loyalty as the dependent variable. The method used is quantitative mediation. The sample used in this study used a non-probability sampling method with a purposive sampling technique and a sample of 120 respondents. Data collection techniques in this study were carried out by distributing questionnaires using a Likert scale. Based on the results of data analysis, it can be concluded that brand image has a significant effect on customer loyalty, brand image has a significant effect on customer satisfaction, price has a significant effect on customer loyalty, price has a significant effect on customer satisfaction, and customer satisfaction has a significant effect on customer loyalty. In addition, there is mediation in the relationship between brand image and customer loyalty through customer satisfaction, and mediation occurs in the relationship between price and customer loyalty through customer satisfaction.
SOCIAL MEDIA MARKETING TRENDS: INFLUENCERS' ACCOUNTS FOR SMES PRODUCT MARKETING Erwin Erwin; Elia Ardyan; Sinar Dharmayana Putra
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.v6i3.6160

Abstract

The existence of influencers' accounts on social media is utilized in public relations initiatives to position business products so that they can contribute to marketing performance. Therefore, this study aims to analyze the effect of using influencers’ accounts on marketing performance for SMEs actors. The participants were 226 SMEs actors using social media who were collected using a questionnaire and the scale used was the Likert Scale (5 Scale). The data obtained were analyzed using Partial Least Square Structural Equation Model (PLS-SEM) and processed using WarpPLS Version 8.0. Based on the results gained; it is recommended that the use of influencers’ accounts on social media has a significant positive influence on the marketing performance of SMEs. The influencers could directly trigger good marketing performance and the use of influencers mediated by product positioning customized with certain types of products could also have a significant positive influence on the marketing performance of SMEs.
THE INFLUENCE OF FINANCIAL LITERACY, INDIVIDUAL CHARACTERISTICS, OVERCONFIDENCE AND RISK TOLERANCE ON SHARE INVESTMENT DECISIONS (Study on Master of Management Student Faculty of Economics and Business Universitas Airlangga 2022) Mario Zagarino Laning; Rahmat Setiawan
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.v7i1.7227

Abstract

This study aims to analyze the influence of financial literacy, individual characteristics, overconfidence and risk tolerance on stock investment decisions. This research uses quantitative methods. The measurement method in this study was to use an online interview questionnaire instrument via G-Form. The source of data in this study is from the report on the value of capital market investment and inflation from the IDX website (Indonesia Stock Exchange) during the 2019-2021 period. The total population was master of management students who are actively investing which consist of 373 students. The overall population was used as the sampling approach in this investigation. The findings revealed that the financial literacy variable has a value of 0,000, where the value < 0,05. The age variable has a value of 0,631, where the value > 0,05 which means that there is no influence of the age variable on investment decisions. The gender variable has a test result value of 0,996, where the value > 0,05, which means that there is no significant influence between gender and investment decisions. The overconfidence variable has a test result value of 0,002, where the value < 0,05, which means that there is a significant influence between overconfidence and investment decisions. The risk tolerance variable has a test result value of 0,03, where the value < 0,05, which means that there is a significant influence between risk tolerance and investment decisions.
EXPLORING DISTRIBUTION DYNAMICS IN JIMPITAN CULTURE Aditya Pratama
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.v7i3.10424

Abstract

Jimpitan is a traditional practice in Java where a pinch of rice is collected from a crowd and distributed to those in need. It is a form of social capital that can be used as an economic distribution system in society. This study tries to analyze the Jimpitan culture as a social capital that can be used as a system of economic distribution in society. It also aims to examine whether the Jimpitan system can be applied as an instrument for the distribution of Islamic economics. This analysis suggests that the distribution system does not have to depend solely on the government, but can be initiated by the community themselves. The Jimpitan culture reinforces the culture of gotong-royong, which is a social activity characteristic of Indonesians, especially in Java. It fosters a sense of togetherness and can be a valuable source in the distribution of economic resources. It can also be applied as an instrument for the distribution of Islamic economics, such as Zakat, Infaq, Waqf, and Sadaqah. These instruments are based on the Islamic principle of social justice and aim to alleviate socio-economic problems. The Jimpitan culture promoting the values of togetherness and mutual cooperation, which are inherent in both Javanese philosophy and Islamic teachings
THE EFFECT OF E-SERVICE QUALITY ON CUSTOMER SATISFACTION OF CASH RECYCLING ATM USERS WITH TECHNOLOGICAL OPTIMISM AS A MODERATING VARIABLE Nurida Dhatin Afiza Rachman; Ratih Hendayani
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.v7i2.8898

Abstract

In business organizations, there has been an increase in the use of information technology and rapid technological developments, including in the banking industry. Most banks have implemented technology-based self-service solutions to overcome barriers related to time, distance, and communication. One of these solutions is the Automated Teller Machine (ATM). The object of this study is the BCA Cash Recycling ATM. The purpose of this study is to explain the relationship between reliability, security, convenience, functionality, responsiveness, and customer satisfaction in Cash Recycling ATM users, including technological optimism as a moderator. This study used quantitative methods with data analysis techniques, using partial least squares (PLS) structural equation modeling (SEM). The number of samples used in this study was 114 Bank BCA customers domiciled in Bandung City who had used BCA Cash Recycling ATMs to conduct banking transactions. The findings of this study show a positive and significant relationship between convenience and customer satisfaction. However, reliability, security, functionality, and responsiveness did not have a significant effect on customer satisfaction. Technological optimism did not have an interaction effect (moderation) on the relationship between the five factors of e-service quality on SST and customer satisfaction.
Financial Losses Caused by Tax Audit Quality, A Deep Qualitative Findings Y. Agus Bagus Budi N; Titik Aryati
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.v7i4.10787

Abstract

One of the whacking concerns experienced by taxpayers in Indonesia is tax audit quality. During the year of 2021, statistical data on tax dispute decisions consisted of 11% not being accepted, 25% rejected, 20% partially accepted, fully accepted 41%, and the other 12%. This statistics figures needs to be studied carefully since it implies several serious issues, one of which is the quality of tax audit. To do so, this research was design to analyze qualitatively using an in-depth interview approach, a piece of the exploration of empirical evidence on tax audit quality in the field of a certain property business experienced by the taxpayer. Using related factors of quality audit, such as input, output and context factors proposed by previous researchers, compared to the previous works, this research offers novelty by combining these factors, with the Indonesian provision of tax audit procedure regulated by Peraturan Menteri Keuangan (PMK) 17/03/2013 (M. K. Republik Indonesia 2013) in conjunction with Peraturan Menteri Keuangan (PMK) 184/03/2015 (M. K. Republik Indonesia 2015) (which was broken down into 10 component and 45 details questions) and Surat Edaran Direktur Jenderal Pajak (SE) 15/PJ/2018 (D. J. P. Republik Indonesia 2018) . There are a number of activities in the process of tax audit works that may affect the quality of tax audit. Some of the features are within the control of the tax auditor such as competencies, knowledge, experiences, but at the same time are out of taxpayer control, such as the audit time limit. The research was carried out by using a deep interview with persons in charge combined with a list answered questionnaire of the taxpayer. Based on the qualitative analysis the results indicate that a poor activities of tax audit quality in term of communication have posed a serious potential financial consequences for the taxpayer in the form of the tax assessment letter for underpayment and the collection letter. The implications of these findings for tax authorities are the urgency in developing tax audit procedure that can improve tax audit quality as mandated by tax provisions, avoiding taxpayers as object of state revenues ambitions. Key words: Financial Losses, Tax Audit Quality, Audit Quality Factors, Tax Audit Procedures
TAXATION KNOWLEDGE, MOTIVATION TO PAY TAX AND EDUCATION LEVEL ON PERSONAL TAXPAYER OBLIGATION COMPLIANCE Saifudin Saifudin; Aprih Santoso; Meitri Yana Wardani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 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.v5i1.1723

Abstract

This research aims to find out: (1) The effect of taxation knowledge, (2) motivation to pay tax, and (3) education level on personal taxpayer compliance at KPP Pratama of East Semarang. The samples in this research are 120 personal taxpayers. The sample collection technique used in this research is Incidental Sampling. The data collection method uses questionnaire. The method of analysis used in this research was statistical descriptive analysis, data quality test, classical assumption test and hypothesis test. Data were analyzed by multiple regression analysis using SPSS Version 23. The results of this study state that taxation knowledge, motivation to pay tax, and education level have positive impact on taxpayer compliance. Keywords: Taxation knowledge, Motivation to Pay Tax, Education Level, Taxpayer Compliance.
THE INFLUENCE OF PERSON ORGANIZATIONAL FIT (PO FIT) AND COMPENSATION ON OCB (ORGANIZATION CITIZENSHIP BEHAVIOR) WITH MODERATION OF ORGANIZATIONAL CULTURE Anik Susilowati; Hasan Abdul Rozak
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.v6i4.6702

Abstract

The purpose of this study was to analyze the effect of person organizational fit and compensation on organizational citizenship behavior with moderating organizational culture. The population in this study were civil servants in the Bendan regional public hospital, Pekalongan City, totaling 155 employees. The sampling method used was the purposive sampling method. The data analysis technique used moderation regression analysis using SPSS software. The results showed that Person Organization Fit and compensation have a significant positive effect on Organizational Citizenship Behavior. Organizational culture moderates the effect of Person Organization Fit and compensation on Organizational Citizenship Behavior. Keywords: Person organization fit, compensation, organizational culture, organizational citizenship behavior
PROFILING INTELLECTUAL CAPITAL PERFORMANCE AND RETURN ON INVESTED CAPITAL: EVIDENCE FROM INDUSTRIAL INDONESIAN BANKING Elen Puspitasari; Bambang Sudiyatno Sudiyatno; Gregorius Masdjojo; Wahyu Meiranto
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.v7i2.9172

Abstract

The purpose of this research is to profiling Return on Invested Capital and Intellectual Capital Performance by conducting tests and analyzing their effects on Industrial of Indonesian Banking. Measuring a company efficiency in allocating capital to profitable investments gives a sense of how well a company is using capital to generate profits. The main of finding is to asses return on invested capital become more informative as a financial performance. The research population consisted of 124 banking companies listed on IDX. Based on the sample selection criteria, we obtained 99 observational data samples. The method of analysis in this research was a quantitative method using program Eviews-Econometric Views. The analysis technique used in this research was panel data regression analysis. The results of this research show that human capital efficiency has a significant but negative effect on return on invested capital. Structural Capital Efficiency has a significant and positive effect on Return On Invested Capital. Capital Employed Efficiency has no significant effect on Return on Invested Capital. This study applied Resource Based Theory to develop the research hypotheses. This research novelty is the use Indonesian Banking Industry for profiling their return on invested capital and three angels efficiency, which consist of human, structural and capital employee.

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