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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,
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
Articles 37 Documents
Search results for , issue "Vol. 3 No. 4 (2023): August" : 37 Documents clear
CORPORATE GOVERNANCE MODERATES THE EFFECT OF EFFICIENCY, INTELLECTUAL CAPITAL, LIQUIDITY ON BANKING EARNINGS MANAGEMENT Gumala Sari, Egi; Murtanto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.1045

Abstract

This study aims to see the effect of efficiency, intellectual capital, liquidity risk on earnings management with corporate governance as a moderating variable. This research also makes This study uses purposive sampling method as a sample selection method. The population of this research is all banking companies, amounting to 45 companies. Based on predetermined criteria, a sample of 33 companies was selected with an observation period of 6 years from 2015-2020. This study found that efficiency, intellectual capital, and corporate governance have a negative effect on earnings management. The variables of liquidity risk, firm size and capital adequacy have a positive effect on earnings management. For the moderating variable, corporate governance strengthens the relationship between efficiency and earnings management, as well as intellectual capital on earnings management. The moderating variable of corporate governance weakens the relationship between liquidity risk and earnings management
ANALYSIS OF FINANCIAL PERFORMANCE OF PT. TELEKOMUNIKASI INDONESIA TBK 2017-2019 Behuku, Dean Russel Jonathan; Wahda; Taba, Muhammad Idrus
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.1058

Abstract

The study aimed to assess the financial performance of PT. Telekomunikasi Indonesia Tbk for the 2017-2019 period based on the Decree of the Minister of State-Owned Enterprises Number: KEP-100/MBU/2002.The data collection technique used was documentation, analyzing financial reports for the specified period. The results indicated that in 2017, the company's financial performance was categorized as "unwell" with a rating of BBB. In 2018, it was also classified as "unwell" with a rating of BB. In 2019, PT Telekomunikasi Indonesia Tbk was predicted to be in the "unwell" category with a rating of BBB. These assessments were based on predetermined indicators outlined in the aforementioned decree. The findings aim to provide valuable insights and information for the company to enhance its financial performance in the future.
PROBLEM ANALYSIS OF THE DEVELOPMENT OF PALM OIL PLANTATIONS PT. AGRO SYNERGY NUSANTARA KEBUN UJUNG LAMIE, NAGAN RAYA REGENCY Suhardi Simbolon; Aswin Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.1070

Abstract

Oil palm is a plantation crop that produces vegetable oil while increasing the economy of people in developing countries, including in Indonesia, including PT. ASN is located in Nagan Raya district, but various problems are faced in developing the oil palm plantation. This research was conducted with the aim of looking at the various problems faced by PT. ASN Nagan Raya district in the development of oil palm plantations, using 11 staff respondents and employees of plantation companies, the results of this study indicate that the problem of developing PT. ASN at Ujung Lamie Nagan Raya Gardens are low productivity, low human resources, unstable finances, lack of fertilization, poor road infrastructure, lack of discipline, Inadequate facilities, many vacant areas, attacks by pigs and porcupines during planting, lack of harvesting bridges, high fertilizer prices and educational factors. Solving these various problems can develop plantations in accordance with the company's business objectives.
THE INFLUENCE OF BELIEFS, SOCIAL NORMS, AND SOCIAL NETWORKS ON MARKETING WITH INNOVATION AS AN INTERVENING VARIABLE (CASE STUDY: ORNAMENTAL PLANT FARMING IN TANJUNG MORAWA DISTRICT DELI SERDANG REGENCY) Fisrika Lahagu; Syaifuddin; Yohny Anwar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.1079

Abstract

This study aims to determine the effect of trust, social norms, and social networks on marketing through innovationin Tanjung Morawa District, Deli Serdang Regency. This research was conducted in Bangun Sari Village, Tanjung Morawa District, Deli Serdang Regency. the population is all ornamental plant farming farmers in Bangun Sari Village, Tanjung Morawa District, Deli Serdang Regency, namely 160 farmers. Sampling was determined using the Slovin formula and a sample of 84 farmers was determined. To determine the effect of trust, social norms, and social networks on marketing through innovation in Tanjung Morawa District, Deli Serdang Regency, statistical analysis was used with the path analysis method. The results of this study indicate that there is a direct significant effect between the variables of trust, social norms and social networks on innovation in Ornamental Plant Farming in Tanjung Morawa District, Deli Serdang Regency. Directly there is a significant influence between the variables of trust, social norms, social networks and innovation on marketing in Ornamental Plant Farming in Tanjung Morawa District, Deli Serdang Regency. Directly or indirectly the variables of trust, social norms and social networks through marketing have a significant influence on innovation, meaning that innovation can mediate between social norms and marketing.
BUSINESS ANALYSIS OF CERTIFIED COCOA (THEOBROMA CACAO) SEED NURSERIES IN NORTH SUMATRA PROVINCE (CERTIFIED COCOA (THEOBROMA CACAO) SEED BUSINESS ANALYSIS IN NORTH SUMATRA PROVINCE) Eva Sriana; Retna Astuti Kuswardani; Erwin Nyak Akoeb
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.1080

Abstract

This study aims 1) to find out and analyze how to determine the criteria for certified seeds and 2) to find outand analyze the difference in income levels of certified cocoa seed nursery farms in North Sumatra Province. This research was conducted at seed breeders located in Deli Serdang Regency and Pematang Siantar City. This area was chosen because in these two areas there are certified cocoa seed breeders in the province of North Sumatra. The number of respondents is 5 certified seed breeders who have met several predetermined criteria. The research method used in this study was a survey method, data collection was carried out onJanuary to March 2023.The objectives of this research are answered quantitatively by using the analysis of Total Revenue, Nett Revenue, R/C Ratio and B/C Ratio. The results of the study showed that the cocoa nursery farming carried out provided benefits to all cocoa seed breeders. In the feasibility analysis it is known that the cocoa nursery farming business shows that the cocoa nursery business has received an appropriate assessment of PT. Sahabat Sejati, CV. Prince Agung, CV. Putera perkasa and CV. Dharma Nusantara but the nursery business carried out by CV. Wana Bhakti received an unworthy rating.
INCREASING ECONOMIC CAPABILITY: ECONOMIC PERFORMANCE STRATEGY IN UYGHUR Ratna Sari Dewi; Anggia Sari Lubis; Shita Tiara; Hardi Mulyono; Firmansyah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.2245

Abstract

A comprehensive economic performance strategy to address the dual hurdles of countries such as Uyghur, encompassing structural transformations and market imperfections. Upon scrutinizing the conditions that slow development in Uyghur, we can make a series of fundamental changes with regards to the local value chain as well the overall economy. The outcome of this study is the recommendations on how to increase the economic capability as well as formulating economic performance strategy in Uyghur. The recommendations are: (1) Improving government efficiency by improving decision making, (2) Regulating an open and favorable trade environment which enhances capabilities in international markets, (3) improving productivity, (4) Improving educational systems to offer quality education, (5) Encouraging human development strategies by reducing poverty and inequality, reduces unemployment rates, fostering growth through domestic entrepreneurship, Hence, transforming economies in Uyghur must involve the improvement of local capabilities throughout international value chains, institutional reforms, innovations in human capital formation, also well as effective redistribution of resources.
ANALYSIS OF ENGAGEMENT STRATEGY AND MEDIA FEATURES ON CREATIVE BUSINESS GROWTH THROUGH BRAND IMAGE ON MEDAN CITY'S CULINARY DELIGHTS Bunga Aditi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.2760

Abstract

The culinary business is quite promising in the city of Medan, this is indicated by the many offers made by business actors to make this business one of the images to increase profits. The development of the culinary business is increasingly able to provide the best image. The culinary business process has begun to create a strategy through engagement and media features. The purpose of this study is to examine and analyze Engagement and Media Features on Brand Image in increasing the creative economy in Medan's culinary specialties. This study uses data analysis methods using software and SmartPLS. The results of the study show that Engagement and media features have a significant effect on brand image. Engagement and media features have a significant effect on business growth. Brand image has a significant effect on the growth of creative businesses. Brand image as an intervening variable has a significant impact on increasing the influence of Engagement and media features on the growth of creative businesses.

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