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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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GREEN INNOVATION AND GREEN COMPETITIVE ADVANTAGE MEDIATE THE INFLUENCE OF GREEN MARKETING ORIENTATION ON GREEN MARKETING PERFORMANCE IN SME INDONESIA Viajeng Purnama Putri; Dicky Wisnu Usdek Riyanto
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.v7i4.11614

Abstract

This study aims to analyze the relationship between green innovation and green competitive advantage mediating the influence of environmentally friendly marketing orientation on the performance of environmentally friendly marketing using the SEM-PLS analysis tool in Indonesian MSMEs. The results of this study Green Innovation (GI) has a significant effect on Environmental Marketing Performance (EMP). Green Marketing Orientation (MO) has a significant effect on Environmental Marketing Performance (EMP). Green Marketing Orientation (MO) has a significant effect on Green Competitive Advantage (GCA). Green Marketing Orientation (MO) has a significant effect on Green Innovation (GI). Green Marketing Orientation (MO) has a significant effect on Environmental Marketing Performance (EMP) through on Green Competitive Advantage (GCA). Green Marketing Orientation (MO) has a significant effect on Environmental Marketing Performance (EMP) through Green Innovation (GI).
THE EFFECT OF FINANCIAL RATIOS IN PREDICTING PROFIT CHANGES IN MANUFACTURING COMPANIES LISTED ON THE STOCK EXCHANGE IN 2016 - 2020 Naini Rizka Amalia; Bonita Prabasari; Adhi Widyakto
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.v6i3.6381

Abstract

This study aims to prove how much influence the Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM), Total Asset Turn Over (TATO), Return On Assets (ROA) simultaneously and partially affect the changes in profits of manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The population in this study are all manufacturing companies that produce consumer goods listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. Sample In this study, as many as 30 consumer manufacturing companies from various industries are listed on the Indonesia Stock Exchange. The type of data used is secondary data from the official website of the Indonesia Stock Exchange (IDX). The analysis technique uses multiple linear regression analysis . The partial results as a whole show Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM), Total Asset Turn Over (TATO), Return On Assets (ROA) simultaneously have the same effect on Changes in Profit in consumption Manufacturing companies listed on the Indonesia Stock Exchange (IDX).
USING THE ANALYTICAL HIERARCHY PROCESS ALGORITHM FOR ASSESSMENT OF LECTURER PERFORMANCE BASED ON LECTURER EVALUATION Helma Widya; Hermansyah Alam; Selfitrida A. Yani
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.v6i4.7009

Abstract

Lecturer performance appraisal in general aims to provide feedback to lecturers in an effort to improve their performance, in increasing the productivity of an organization, and specifically related to various policies towards lecturers, such as promotions in rank or class, promotions, salary adjustments, training and development, planning career, behavior improvement and others. The role of a decision support system will assist management in achieving the objectives of lecturer performance appraisal, such as lecturer career planning, without compromising the parameters that have been determined. The AHP (Analytical Hierarchy Process) method approach is used in designing a structured system with programming language using PHP and MySQL Databases. The system created can be used to help facilitate the head of study programs or academic bureaus in deciding the problems encountered during the lecturer performance appraisal process. then determine the lecturer's performance assessment with the weighted value of all the criteria for each lecturer, and the head of study program or academic bureau can make decisions and policies for assessing the lecturer's performance. Keywords: Lecturer Performance Assessment, Analytic Hierarchy Process (AHP), Decision Support System
BOARD GENDER DIVERSITY AND DIVIDEND POLICY IN INDONESIA: IMPACT OF OWNERSHIP STRUCTURE Mohamad Nur Utomo; Kaujan Kaujan; Adi Sutrisno; Rahmi Nur Islami
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.v7i3.10443

Abstract

Gender diversity in the corporate boards can determine dividend policy. The objective of this research is to conduct empirical test over the effect of gender diversity in commissioner and director boards on dividend policy with institutional ownership as moderation variable. Research sample is the companies listed at Indonesia Stock Exchange on period 2018-2022 and paying cash dividend. Data analysis is done using SEM-PLS with computer application of WarpPLS 8.0. The result of research shows that the positive effect of diversity gender in commissioner board on dividend policy is determined by institutional ownership. Gender diversity in director board has positive effect on dividend policy without moderation of institutional ownership. In general, these results are consistent to the agency theory that states that dividend payout can reduce agency problem.
FACTORS AFFECTING THE DISCLOSURE OF SUSTAINABILITY REPORTS OF TRANSPORTATION COMPANIES IN INDONESIA Nawang Kalbuana; Muhamad Taqi; Lia Uzliawati; Dadan Ramdhani; Munawar Muchlish
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.v7i2.9088

Abstract

This study was made with the aim of testing the influence of variables of company age, company size, and CEO narcissism on sustainability reports where the sample from this study is transportation sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data used is financial statement data and visits the websites of each company. The technique in selection of samples was carried out using the purposive sampling method and obtained by 12 companies with a research period of 2017-2021. The data analysis method that the authors used in this study was multiple linear regression analysis. The study results show that simultaneously the variables of company age, company size, and CEO narcissism have a significant effect on sustainability reports. Partially, the age of the company has no significant effect on the sustainability report, while the size of the company and the narcissism of the CEO have a positive and significant effect on the sustainability report.
THE FINANCIAL SERVICES AUTHORITY (OJK) IN SUPERVISING THE BANK PAYMENT SYSTEM AND PROTECTING CUSTOMERS AGAINST CRIMINAL ACTS Matwar, Habib; Rokan, Mustapa Khamal
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.v8i1.12193

Abstract

The role of the OJK in regulating and supervising Fintech is to minimize risks so as to provide good and stable growth. The research method used is qualitative research using a case study approach model through interviews, document observation or reports by describing the object of the research case. Data sources come from primary data in the form of interviews and secondary data in the form of books and websites. The subject of this research is the protection and education section of the Financial Services Authority. The results of the research show that there are indeed violations occurring in the financial services sector which are handled by the Financial Services Authority. OJK has also carried out one of its roles, namely education, by holding several workshops or seminars held at several institutions as well as in regions for the general public.
THE EFFECT OF MSME’s FINANCIAL STATEMENTS QUALITY TO BANKING CREDIT ACCESSIBILITY Rizka Rahmah Asaidah; Khairina Nur Izzaty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1213

Abstract

The purpose of this study is examine the extent to which SMEs actors prepare annual reports and how the level of loan access that can be received by SMEs with quality annual reports. This study uses primary data obtained from question with respondents of 50 SMEs at Rumah Kreatif BUMN Bank BRI Cabang Pandanaran Semarang. The analysis technique used multiple linier regression. The results of this study indicate that the quality of SMEs annual report and loan term has no effect on the bank loans access, this is due to the low SMEs annual reports that cause banks to still doubt the trust related to their annual report. While the size of the business, length of business, and loan collaterals have a positive effect on the amount of bank loans access.
INFLUENCE OF ORGANIZATIONAL CULTURE, EDUCATION, AND TRAINING ON EMPLOYEE PERFORMANCE WITH MOTIVATION AS VARIABLE INTERVENTION Agus Dwi Atmoko
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.v6i3.6121

Abstract

This study aims to examine the influence of the organizational culture of education and training on employee performance with motivation as a study intervention variable at the Sawunggalih Aji Polytechnic, of Purworejo’s District. Data were analyzed using research instrument analysis which includes an examination of validity using analysis correlation product-moment, examination of reliability using Cronbach’s alpha technique, examine of hypothesis using Rule of Abralisis technique. The result of this research shows that: 1) there are positive and significant influences of the culture of the organization to motivate the staff, 2) there are positive and significant influences on the education and training to motivate the staff, 3) there are positive and significant influences of cultural of the organization to the performance of the staff, 4) there are positive and significant influences to the education and training to the performance of the staff, 4) there is negative motivation to the performance of the staff. This study uses linear regression analysis with the use of intervening variables, so the data analysis of this study uses intervening regression analysis/path regression. The variables studied are in this study to examine the strength of the relationship and the magnitude of the influence of organizational culture, education, and training on employee performance and the indirect effect of organizational culture and education and training through motivation on performance. The research was conducted with locations and employees at the Sawunggalih Aji Polytechnic. Conditions at the Sawunggalih Aji Polytechnic currently still have limitations with various problems. The limitations experienced include financial capacity, limited access to information and technology. Therefore, literacy of Organizational Culture, Education, and Training Motivation to improve performance. Several studies have been conducted to prove that literacy in Organizational Culture, EducationTraining, and Motivation has an impact on increasing employee performance. This research offers interesting recommendations related to organizational policies to increase work engagement and its dimensions. Based on the findings of this study, the direct effect of education and training, as well as organizational culture on performance is more dominant than the indirect effect through motivation.
THE ROLE OF WOMEN IN THE DEVELOPMENT OF THE ISLAMIC ECONOMY Ella Ariska; Nur Nafisah; Isnaini Harahap
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.v7i1.8408

Abstract

The development of a country cannot be separated from the role of women, even though this role cannot be seen clearly. The Estafetta of the generation of the nation's children who have good behavior and are intelligent is the main responsibility for building a country and a nation which has been carried out by women. The aims of this research include providing a description of the role of women who encourage and grow the community's economy and clearly describe the empowerment of women to fulfill their life interests and the community's economy through Sharia principles. This study uses the literature research method, which is a study in which the source of information is obtained based on literature, written works, books, or other works that are in accordance with the subject matter or problem being studied. In the results of this study, it can be concluded that the presence and role of women in developing the country's economy, especially in Indonesia, greatly impacts the quality and capability of women's position in the social environment which proves that women can and have a role in aspects of MSMEs even with big businesses. activities to empower women which become an awareness procedure and form a capacity for very large participation.
IMPROVING INTERNAL AUDIT QUALITY THROUGH SELF EFFICACY AND PROFESSIONAL ETHICS WITH TOP MANAGEMENT SUPPORT AS A MODERATION VARIABLE Tuti Dharmawati; Asri Ady Bakri; Endah Prawesti Ningrum; Mahdi Mahdi; Nicholas Renaldo
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.v7i3.10642

Abstract

This research aims to empirically analyze Internal Audit Quality Improvement through Self Efficacy and Professional Ethics with Top Management Support as a Moderating Variable. The population in this study are all auditors who work for state-owned banks in the DKI Jakarta area. Sampling was carried out by using purposive sampling method and the number of samples was 82 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using the Moderated Regression Analysis (MRA) technique. The research results show that 1) Self efficacy has a significant effect on audit quality, 2) Professional ethics has a significant effect on audit quality, 3) Self efficacy and professional ethics have a significant effect on audit quality, 4) Top management support moderates the relationship between self efficacy and audit quality, and 5) Top management support moderates the relationship between professional ethics and audit quality . These findings reveal that if a company wants to improve the quality of internal audits, the company must also improve self-efficacy, professional ethics and top management support.

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