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International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 28084713     DOI : https://doi.org/10.54443/ijebas
Core Subject : Economy,
Economics, Econometrics & Finance
This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields of Economics, Business, Sharia Administration, Accounting and Agriculture Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 2 No. 4 (2022): August" : 15 Documents clear
INVESTMENT AND OWNERSHIP FROM AN ISLAMIC PERSPECTIVE Okri Handoko, Dodi; Abd. Majid, M. Shabri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.316

Abstract

Classifying ownership in the concept of standard ownership, obligations and needs in Islam, then the concept of ownership must be studied in depth, what is the Islamic view of ownership, how to invest, develop, use it and how to distribute it.Through descriptive-analytical research method by collecting primary and secondary data including books, as well as empirical facts related to the theme that the author is studying using the fiqh approach. then the two discussions become complex matters to be discussed. From here it is analyzed through literature searches, trusted sources and expert opinions in their fields.After conducting research, the author concludes that the Islamic ownership system has advantages and is in accordance with human nature because it will have an impact on justice and benefit according to the maqhosid shari'ah and the beginning is inversely proportional to the capitalist economic concept which only recognizes private ownership and the socialist economic system which only recognizes private ownership. private ownership. understand the concept of state ownership.
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFITABILITY AS A VARIABLE MODERATION IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Sirait, Fransiska; Bukit, Rina; Bulan Siregar, Narumondang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.317

Abstract

This study aims to determine the effect of good corporate governance, namely the size of the board of commissioners, managerial ownership, institutional ownership, independent commissioners and risk management on firm value in manufacturing companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether profitability can be used as a moderating variable in the model.The research design is a causal relationship research with a quantitative approach. The sample in this study was 57 manufacturing companies listed on the IDX from 2016 to 2020. The type of data used in this study is secondary data. The sampling technique used was purposive sampling. And the data analysis technique used multiple linear regression analysis and interaction test (moderating) which was carried out with the help of SPSS software.The results in this study indicate that partially the size of the board of commissioners has no significant effect on firm value. Institutional ownership has a negative and significant effect on firm value. Managerial ownership, independent commissioners and risk management have a positive and significant impact on firm value. Meanwhile, profitability cannot moderate the size of the board of commissioners, institutional ownership, managerial ownership, independent commissioners and risk management on firm value in manufacturing companies listed on the Indonesia Stock Exchange.
THE EFFECT OF RETURN ON ASSET, EARNING PER SHARE, FREE CASHFLOW AND DEBT TO EQUITY RATIO ON COMPANY VALUE WITH DIVIDEND POLICY AS INTERVENING VARIABLES (STUDY THE CASE OF REGISTERED MINING COMPANIES IN INDONESIA STOCK EXCHANGE) YEAR 2016-2020 Permata Hati Hulu, Intan; Yahya, Idhar; Absah, Yeni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.327

Abstract

This study aims to determine how the effect of Return On Assets, Earning Per Share, Free Cash Flow and Debt to Equity Ratio on the value of mining companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether dividend policy can be used as an intervening variable in this research model.This type of research is quantitative research. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was determined using a purpose sampling technique. The number of observations in this study amounted to 45 data. In this study, the data analysis method used to test the effect of Return On Assets (ROA), Earning Per Share (EPS), Free Cash Flow, and Debt to Equity Ratio (DER)) on firm value by using software eviews.The results in this study indicate that Return On Assets (ROA), Earning Per Share (EPS), FCF, and Debt to Equty Ratio (DER) have no effect on firm value. Return on Assets (ROA) and Earning Per Share (EPS), have an effect on dividend policy, while FCF and DER have no effect on dividend policy. Dividend policy variables cannot mediate On Asset (ROA), Earning Per Share (EPS), FCF, and Debt to Equty Ratio (DER) to Firm Value.
PRODUCTION EFFICIENCY ANALYSIS OF RICE WITH JAJAR LEGOWO METHOD ON SRI IN LIMA PULUH KOTA REGENCY Zia Aznur, Tifany; R. Pulungan, Delyana; Febriamansyah, Rudi; Ifdal, Ifdal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.356

Abstract

This study aimed to analyzed the factors that affect the rice production, and to determine the level of production efficiency of rice with jajar legowo method on SRI in Nagari Situjuah Gadang. The study was conducted with survey method on 30 samples taken by proporsionate purposive sampling. The data analysis used multiple linear regression analysis and production efficiency analysis of Cobb-Douglass. The results showed that the use of factors of production of seeds, organic fertilizer, inorganic fertilizer and labor impact together on rice production with a calculated F value of 52.387. Partially, the use of each factor of production have a significant effect on rice production. The results of production efficiency analysis showed that the production process is already technically efficient with a value TER 0,97. The use of factors of production of seed, fertilizer organic and inorganic fertilizer are not economically efficient, and the use of production factor of labor is economically inefficient. Scale rice farming is at a level increasing returns to scale so that the level of optimum use of production factors can not be determined. To increase production, farmers should use as much as 1-3 seeds per planting hole; pay attention to the rules of the use of balanced fertilizer; increase the amount of organic fertilizer use; and reduce the use of labor at harvest.
ACCOUNTING TREATMENT OF PRODUCING PLANTS AND NOT YEARING PALM OIL CULTIVATION AT PT PERKEBUNAN NUSANTARA III (HOLDING) Sinaga, Nurkhotimah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.357

Abstract

This research aims to know describing briefly about accounting treatment of mature plants and immature plants of palm oil cultivation at PT Perkebunan Nusantara III (holding). This research is in case/field research, with the characteristics of the problem referring to the background and condition nowdays of the subjects studied, it is immature plants and mature plants, so that a complete picture is obtained regarding this matter. In this research, using descriptive method and comparative method in analyzing the data. In descriptive method, the researcher collected, compiled, classified the data obtained and then interpreted and analyzed it so as to provide complete information and description regarding the accounting treatment of immature plants and mature plants of palm oil cultivation at PT Perkebunan Nusantara III (holding). Eventhough in comparative method is used to compare the accounting treatment of mature plants and immature plants of palm oil cultivation in the company's financial statements with the accounting treatment in the financial statements that refers to PSAK No. 16 (2015), OJK Regulation (2021), and Pedoman Akuntansi BUMN Perkebunan (PABP) 2008, which are generally accepted in Indonesia. The data collected is secondary data. Using documentation techniques in data collection. The results of this study indicate that the accounting treatment for immature plants and mature plant of Palm Oil Cultivation at PT Perkebunan Nusantara III (holding). is generally in accordance with PSAK No. 16 (2015), OJK Regulation (2021), and Pedoman Akuntansi BUMN Perkebunan (PABP) 2008.
THE EFFECT OF CAPITAL INTENSITY RATIO, RETURN ON ASSET, AND FIRM SIZE ON TAX AGRESSIVINESS: Study at Property dan Real Estate Companies listed on Indonesian Stock Exchange in 2017-2019 Wahyu Ferawati, Indah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.358

Abstract

This research aims to analyze the effect of capital intensity ratio, return on asset, and firm size on tax agressiviness. The sample of this research are property and real estate companies which listed in Indonesian Stock Exchange period 2017-2019. The method which used in this research is purposive sampling and multiple linear regression analysis to analyze data and supported by SPSS version 2.2. The result of this research show simustaneously the capital intensity ratio, return on asset, and firm size on tax agressiviness. While partially show the caapital intesity ratio and return on asset has influence on tax agressiviness. Firm size doesn’t have an influence on tax agressiviness. For the result of coefficient determination testing (R2) show the value 0,231, which mean that 23,1% has influence by independent variable and the rest influenced by another factors.
THE EFFECT OF PERCEPTION, HUMAN RESOURCES, IMPLEMENTATION OF FINANCIAL REPORT STANDARDS ON FINANCIAL MANAGEMENT IN SMALL MEDIUM MICRO ENTERPRISES Raza, Hendra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.359

Abstract

This study aims to examine the effect of perception, human resource competence, and implementation of financial reporting standards on financial management in micro, small and medium enterprises in Lhokseumawe City. Statistical analysis shows that the perception, competence of human resources and the implementation of financial reporting standards have a significant effect on the financial management of Micro, Small and Medium Enterprises in Lhokseumawe City. The results of this study provide useful information and valuable insights for MSMEs and can determine the magnitude of the role of perceptions, human resource competencies, implementation of financial reporting standards and financial management in maintaining or developing businesses, so as to increase innovation and be pro-active in managing SMEs so that they are able to face competition.
THE EFFECT OF ORGANIZATIONAL COMMITMENT, MOTIVATION AND JOB SATISFACTION ON THE PERFORMANCE OF CERTIFIED LECTURERS Nursaimatussaddiya, Nursaimatussaddiya; Cai Cen, Cia; Purnama Sari, Dian; Habibie, Muhammad; Astrid Anindya, Desy
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.362

Abstract

The research aims to analyze the effect of organizational commitment on the performance of certified lecturers at the Bina Karya High School of Economics, to analyze the effect of work motivation on performance, to analyze the effect of job satisfaction on performance, to analyze what factors are more dominant in influencing performance. The location or place of research is the Bina Karya College of Economics located on Jalan Diponegoro Tebing Tinggi Sumatra Partially the organizational commitment variable has a positive and significant effect on the performance variable of the lecturer at the Bina Karya College of Economics. Partially, the motivation variable has no significant effect on the performance of the Bina Karya College of Economics lecturers, Partially, the job satisfaction variable has a positive and significant effect on the performance of the Bina Karya College of Economics lecturers' performance. Simultaneously, organizational commitment, motivation, and job satisfaction have a positive and positive effect. significantly to the performance of the lecturers of the Bina Karya College of Economics. The R2 value obtained is 0.681 or 68.1% which shows the variables of Organizational Commitment, Motivation and Job Satisfaction in explaining the variations that occur in the performance of the lecturers of the Bina Karya High School of Economics 68.1 %, while the remaining 31.9% is explained by other variables not included in the model such as compensation, facilities, organizational culture, and others.
THE EFFECT OF JOB MOTIVATION AND JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE WITH JOB INSECURITY MEDIATION (Case Study on Credit Marketing Officer of PT. Maybank Indonesia Finance) Chandra Prasetya, Andrian; Desy Purnama, Eka; Wahyoedi, Soegeng
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.363

Abstract

This study aims to determine the effect of work motivation and job satisfaction and organizational commitment on employee performance mediated by job insecurity, this research was conducted at PT. Maybank Indonesia Finance, with the research subject namely Credit Marketing Officer. Total population as many as 233 people, with a sample taken 70 respondents. This study used descriptive and verification methods and data collection techniques used questionnaires and literature studies, as well as for data analysis techniques in this study using SmartPLS-SEM (Partial Least Square-Structural Equation Modeling) software, with the aim of testing and analyzing data. . The results obtained in this study indicate that there is a significant influence on work motivation on performance. That there is no significant effect on job satisfaction on performance. That there is no significant effect on organizational commitment to performance. That there is no significant effect on work motivation on Job Insecurity. That there is a significant influence on job satisfaction on Job Insecurity. That there is a significant influence on organizational commitment to Job Insecurity. That there is no significant effect on Job Insecurity on performance. That Job Insecurity does not mediate work motivation on performance. That Job Insecurity does not mediate job satisfaction on performance. That Job Insecurity does not mediate organizational commitment to performance.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE THROUGH FINANCIAL PERFORMANCE AS MEDIATION VARIABLES IN PALM OIL PLANTATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Noviantika, Lessy; Erlina, Erlina; Aulia Adnans, Abdhy
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.364

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure and Good Corporate Governance (GCG) proxied through the Audit Committee, Independent Commissioners and Institutional Ownership on Firm Value through Financial Performance as a mediating variable. The population of this study is all oil palm plantation companies listed on Indonesia Stock Exchange for the period 2016-2020. The sample used in this study amounted to 11 companies. This type of research uses quantitative research methods. Data analysis using Path Analysis approach, with analysis tools using SPSS. The results show that institutional ownership has a negative effect on firm value (Tobin's Q). Audit Committee, CSR Disclosure and Financial Performance have no effect on Firm Value. Independent Commissioner has a positive effect on Firm Value. Institutional ownership has a positive effect on financial performance. However, the Audit Committee, Independent Commissioner and CSR Disclosure have no effect on Financial Performance. Based on the results of the mediation test, it shows that Financial Performance is able to act as a mediating variable between CSR Disclosures, Audit Committees and Institutional Ownership on Firm Value, but Financial Performance is not a mediating variable in the relationship between Independent Commissioners and Firm Value

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