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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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Quality Control of Hybrid Corn Seed Production Using Six Sigma Methode Wahyuni, Cici Nuraini; Hidayat, Syarif Imam; Indah, Pawana 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.v8i1.12495

Abstract

Advanta Seeds is a company engaged in sustainable agriculture with a production focus on hybrid corn seeds. In the processing of corn seeds, PT. Advanta seeds Indonesia experiences a high average product defect 10% of the total production. Therefore, the purpose of this research is to analyze the quality control od hybrid corn seeds using the six sigma method and seek continuous improvement actions. In this research using step define, measure, analyze, improve, and control. Data collection in April – May 2023 and September – November 2023 by production recapitulation. The results showed that the company’s sigma level was 3,40, meaning that in the production process improvement was still. There are three types of defect in corn seeds production : non-conforming corn cobs, seeds that do not match the size and damage seed. Non-conforming cobs are the most dominant type of defect caused by human, environment, and raw material factor. The continuous improvement action such as conducting stricter supervision during male flower detaseling activities, providing training when there are new hybrid of varieties. After taking corrective action there is an increase in the capability of the production process (Cpk > 1,00) so that it can be said to be capable
THE INFLUENCE OF ORGANIZATIONAL CULTURE AND MOTIVATION ON EMPLOYEE PERFORMANCE Tutik Winarsih; Arif Hidayat
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.v6i1.4331

Abstract

The main purpose of the study is to investigate the impact of "X" Company's culture and motivation on its employees' performance. 30 employees of "X" Company were the subjects of this investigation. Quantitative approaches were used in this study. A questionnaire was utilized to gather the information. The SPSS version 22 program for Windows was utilized to do the multiple linear regression data analysis in this study. As shown in the findings of this study, both organizational culture and employee motivation have a positive and significant impact on employee performance. A further finding of the R2 indicates that 92.4 % of the factors of employee performance is , while the remaining 7.6 % is due to factors beyond the scope of this study Keywords: Organizational Culture, Motivation, Employee Performance
ANALYSIS OF THE IMPACT OF FINANCIAL TECHNOLOGY (FINTECH) ON THE INDONESIAN ECONOMY IN THE NEW NORMAL ERA Yuni Utami
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.v6i4.7059

Abstract

This study aims to analyze the impact of Financial Technology (Fintech) on the Indonesian economy in the new normal era. This study uses a quantitative approach with time series data in the form of monthly Fintech statistical reports from June 2020 to June 2022 and monthly SEKI (Indonesian Economic and Financial Statistics) reports from June 2020 to June 2022. The analysis technique of this research uses regression. The results of this study indicate that Fintech has a positive and significant impact on Indonesia's economic growth. This shows that the faster Fintech growth in Indonesia, the more positive the impact on the Indonesian economy. These results implicitly state that one of the ways to improve the Indonesian economy in the New Normal Era is by increasing Fintech.
STRATEGY FOR OBTAINING UNQUALIFIED AUDIT OPINION (WTP) THROUGH ACCOUNTING CONSERVATISM Yuni Sukandani; Siti Istikhoroh
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.v7i1.8205

Abstract

This study aims to analyze the strategies undertaken by companies going public in order to obtain Unqualified Audit Opinions (WTP) through the principle of accounting conservatism. A WTP opinion is obligatory for agencies to make certain reporting transparency and duty according with Financial Accounting Standards. The studies facts is taken from the Financial Statements of Food and Beverage Companies indexed at the Indonesia Stock Exchange for the period 2018 to 2021. Several independent variables are predicted to influence conservatism, namely debt covenants, growth opportunities, profitability, and political costs, and are analyzed using Linear Regression analysis Double. An analysis of the use of conservatism as a strategy to obtain an unqualified audit opinion is carried out in a descriptive analysis on inventory accounts and depreciation of fixed assets. The outcomes of the evaluation show that every one the anticipated impartial variables have a vast impact on conservatism. While the use of the principle of conservatism to obtain WTP audit opinions is carried out by applying various accounting methods that produce the least profit, namely the LIFO method in recording inventories, maximizing the economic life of fixed assets and then depreciating them using the straight-line method. This research is useful theoretically and practically. At the theoretical level, the research results are able to contribute ideas to academics to understand the practice of conservatism in companies going public. While practically, the research results are useful as a basis for making investment decisions. Prospective investors need to pay attention to the WTP opinion issued by the external audit by analyzing the relationship between the amounts between accounts in the financial statements.
SDGS DISCLOSURE AND FINANCIAL PERFORMANCE: POINTS OF VIEW FROM GENDER DIVERSITY, CSR AND INDUSTRIAL SENSITIVITY Khairina Nur Izzaty; Taufiq Andre Setiyono; Angie Marsha Putri; Iffa Dania Hamzah
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.v7i4.10720

Abstract

This study aims to examine the factors that are thought to encourage companies to disclose sustainable development goals (SDGs) in their sustainability reports and examine the impact of disclosing SDGs on the company's financial performance. Using a population of companies listed on the Indonesia Stock Exchange and carrying out sustainability reporting, the sample used in this study was 146 firm-years after being eliminated using a purposive sampling method. Quantitative research data was then processed using SPSS 26 software, using two multiple linear regression models. The statistical results show that for the first model, board of directors gender diversity has a significant negative effect on SDGs disclosure, CSR committee and industry sensitivity have a positive effect on SDGs disclosure, while board of directors and commissioners gender diversity and company size have no significant effect on SDGs disclosure. In the second model it is known that the disclosure of SDGs by the company is not able to significantly influence the company's financial performance.
SUSTAINABILITY MARKETING MIX ON PURCHASE DECISION THROUGH CONSUMER’S GREEN ATTITUDE AS THE MODERATING VARIABLE Nindya Saraswati; Aditia Wirayudha
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.v6i3.6354

Abstract

Today, the importance of sustainability is increasing as environmental issues have become a concern for both businesses and consumers. Companies must swiftly comprehend the idea of sustainability and begin to assess themselves as businesses need to make a profit to survive, but to be sustainable, they need to balance the other two priorities, namely people and the planet. Hence, the idea of sustainable marketing has emerged. It focuses on the need to practice sustainability as well as to meet the needs, without harming future generations, by having green movement as core business goals. This study aims to identify the influence of sustainability marketing mix in purchasing decisions towards green personal care products, The Body Shop, in the Indonesian context and to reveal the role of consumer’s green attitudes as moderating variable. This is a quantitative research. Meanwhile, the data analysis technique consists of testing the validity and reliability, simple linear regression, hypothesis testing and moderated regression analysis. The findings show that the sustainability marketing mix has a positive and significant effect on purchasing decisions for green products in Indonesia, moderated by consumer’s green attitude.
ANALYSIS OF FACTORS INFLUENCING DECISIONS TO VISIT ADNA STUDIO SURABAYA VOL. LE MUSÉE Junko Alessandro Effendy; Alma Rizky Arrazandi; Linda Laurensia Soetandio
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.v6i4.6715

Abstract

The increasing business in the creative industry can be seen from one of the new art galleries in the city of Surabaya called Adna Studio. This art gallery won 3,000 visitors in November 2021 with the theme of the first volume called Le Musèe. This study was conducted to determine the factors that reflected the decision to visit Adna Studio Surabaya, by distributing questionnaires to 97 respondents aged 18-35 years with the criteria of having visited the Adna Studio Creative art gallery vol. Le Musèe. Sampling in this study was carried out by purposive sampling method, besides that the method in this study was factor analysis which grouped these factors into dominant factors that reflected the decision to visit. The results of this study indicate that the dominant factors that influence the decision to visit are the theme, intrinsic motivation and atmosphere. There are variables that are not accepted, namely location variables and social influences. Therefore, the management must pay more attention to maintenance and innovate through various activities at the Adna Studio Surabaya art gallery.
The Role of Accountability In Determining The Relationship Between Quality Of Financial Reporting And Performance Of Public Organizations (Case Study on SKPD Boyolali) Dwi Ratnajati; Zulfikar Zulfikar
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.v7i2.10298

Abstract

Government financial reports are useful as a medium of public accountability for accounting for the use of resources and the implementation of policies entrusted to the government by the public in order to achieve the goals that have been set. The purpose of this study is to determine the role of accountability in determining the relationship between financial reporting quality and public organization performance. This study relies on primary data. The total sample size in this study was 91 samples drawn at random. Using descriptive statistical analysis techniques, hypotheses were tested. According to the findings of this study, accountability plays a mediating role in the relationship between the quality of financial reporting and the performance of public organizations, which has significant implications for public organizations that want to improve the quality of financial reporting and organizational performance through a better accountability system. One concrete effort to achieve financial management accountability is the submission of financial accountability reports that are timely and prepared in accordance with generally accepted government accounting standards. Keywords: Accountability, Quality of Financial Reporting, Performance of Public Organizations, Boyolali SKPD
THE IMPACT OF MODERN MARKETS TOWARD INCOME OF TRADITIONAL MARKET TRADERS Sugiono Sugiono; Tukasno Tukasno; Taufiq Taufiq
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.v6i4.7218

Abstract

The Way Jepara traditional market is a market whose management is still carried out conventionally and the interaction between traders and buyers is very intense. There is a bargaining process between traders and buyers to reach a price agreement that is considered appropriate for both parties. This condition is in stark contrast to the modern market which is starting to grow and develop rapidly in Way Jepara whose management concept is already organized and systemized. In modern markets, the interaction between traders and buyers is minimal because they have implemented the concept of self-service, which means that buyers serve themselves. This study aims to determine the difference in the income of Way Jepara market traders before and after the existence of the modern market. This research method uses a comparative research type to determine the difference in the income of Way Jepara market traders before and after the existence of the modern market. The data analysis used is the Related Sample t-Test because the income data used in this study is ratio data. The results of this study indicate that there is a significant difference in the income of Way Jepara traditional market traders between before and after the existence of the modern market. Thus the research hypothesis is accepted. Keywords: Income, Traditional Markets, Modern Markets, Traders, Economics
COMPARATIVE ANALYSIS OF ECONOMIC ORDER QUANTITY (EOQ) AND JUST IN TIME (JIT) METHODS ON SUPPLY CONTROL OF PURE COCONUT WATER IN UD. MITRA NATA PERDANA IN MALANG CITY Marselo Marselo; Cakti Indra Gunawan; Jatmiko Setiaji
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.v7i1.8714

Abstract

Abstract : The main problem in raw material inventory control is the importance of determining the right amount of inventory so that excess or shortage of inventory does not occur. If there is too much inventory, the company will incur large holding and ordering costs, and if it is too little, production will be hampered and the company will lose resources. Therefore, it is necessary to plan and control inventory so as not to affect company profits. The purpose of this study was to determine the calculation and comparison of raw material inventory control using the Economic Order Quantity (EOQ) and Just In Time (JIT) methods at UD. Mitra Nata Perdana in the city of Malang. This type of research is a comparative research that compares the Economic Order Quantity (EOQ) method with the Just In Time (JIT) method for the efficiency of inventory costs at UD. Mitra Nata Perdana in the city of Malang. Data collection techniques with observation, interviews, and documentation. The results showed that there were significant differences between the use of the EOQ and JIT methods in raw material inventory control. From the results of the analysis and calculations that have been done it is known that UD. Mitra Nata Perdana is more effective in using the EOQ method. This is due to the characteristics and production requirements used by UD. Mitra Nata Perdana in the city of Malang. Keywords : Inventory Control, Raw Materials, Economic Order Quantity (EOQ), Just In Time (JIT), Effectiveness.

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