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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 810 Documents
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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.
FACTORS AFFECTING MORAL HAZARD BEHAVIOR IN VILLAGE FUND MANAGEMENT Raza, Hendra; Nazaina, Nazaina; Idayanti, Lisa; Nur Ilham, Rico
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.360

Abstract

This study aims to see the effect of accountability and transparency on the moral hazard of village funds with integrity as an intervening variable. This study uses primary data obtained directly from respondents by distributing questionnaires. The population in this study were all village officials in the East Angkola sub-district, amounting to 158 people. For the sampling technique using purposive sampling method, namely by having certain criteria where the criteria are village officials who are involved in managing village funds and serving at least one year. The results of this study indicate that accountability has no significant effect on moral hazard but has no effect on integrity, transparency has a significant effect on moral hazard but has no effect on integrity, while integrity has a significant effect on moral hazard. In addition, it was also found that integrity mediates the variables of accountability and transparency on moral hazard.
THE EFFECT OF RELIGIOSITY ON CUSTOMER DECISIONS IN CHOOSING ISLAMIC BANKS WITH ATTITUDES AND TRUST AS INTERVENING VARIABLES IN LHOKSEUMAWE CITY Puteh, Anwar; Sukiman, Sukiman; Yafiz, Muhammad
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.361

Abstract

The religious phenomenon of the study is fascinating to study and is associated with the concept of community behavior as consumers of a sharia-based product. Research on Studies that include the relationship between religious behavior and consumer behavior in decision-making on a product is microscale, so it attracts the interest of researchers. Religisutias is a state of understanding, obedience, a person believing in a religion embodied in the experience of values, and action under the teachings of faith in taking a favorable decision. The role of religiosity with customer attitudes and trust and its relevance to customer decisions in choosing a sharia bank. This study aims to analyze the relationship of religiosity to customer decisions in selecting a sharia bank, either directly or mediated by the variables of attitudes and trust. The conducted research n Lhokseumawe City. The collected data through a questionnaire distributed to 200 respondents. The data is processed by Path Analysis using the SEM program. The results prove that direct testing is obtained that (a) religiosity has a positive and significant effect on the attitudes of Islamic bank customers, and (b) has a positive effect on the trust of Islamic bank customers. (c) Influencing customers in choosing Islamic banks. (d) Attitudes influence customer decisions (e) trust affects the customer's decision in choosing an Islamic bank. Indirect testing (path) shows (f) religiosity also influences customer decisions in choosing Islamic banks through attitude as an intervening variable. (g) Influence on customer decisions in determining Islamic banks through trust as an intervening variable. The results strengthened Kinsmen's behavioral theory and previous empirical findings that religiosity is an essential predictor of consumer behavior, especially decision-making. A person's attitudes and trusts based on religious values that he trusts are predictors that direct his behavior to purchase a product. The benefits of this study can recommend that Islamic banking needs to provide services and provide superior products. Improving service quality such as contracts under sharia will affect customer attitudes and behavior and are expected to maintain customer consistency to be loyal in using sharia bank services. attitudes and trusts based on religious values that he trusts are predictors that direct his behavior to purchase a product. The benefits of this study can recommend that Islamic banking needs to provide services and provide superior products. Improving service quality such as contracts under sharia will affect customer attitudes and behavior and are expected to maintain customer consistency to be loyal in using sharia bank services. attitudes and trusts based on religious values that he trusts are predictors that direct his behavior to purchase a product. The benefits of this study can recommend that Islamic banking needs to provide services and provide superior products. Improving service quality such as contracts under sharia will affect customer attitudes and behavior and are expected to maintain customer consistency to be loyal in using sharia bank services.
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
INCREASING THE CAPACITY OF GAMPONG'S BUSINESS ENTITY (BUMG) IN AN EFFORT TO IMPROVE COMMUNITY WELFARE IN LANGSA CITY Junita, Afrah; Andiny, Puty; Meutia, Tuti; Ellidar, Ellidar
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.v2i4.365

Abstract

BUMG is one of the important considerations for channeling village community initiatives in developing village potential, managing and utilizing the potential of village natural resources, optimizing human resources (village residents) in their management, and the existence of capital participation from the village government in the form of financing and gampong wealth that submitted to be managed as part of BUMG. Through the development of gampong potentials accompanied by community participation in managing BUMG, it will encourage the village economy and create village economic independence. However, ironically, of the 66 BUMGs, only 30 are active and the rest are in suspended animation. According to the Head of BUMDes, the Gampong Community Empowerment Agency (BPMG) of Langsa City, the BUMDes have no creative ideas, so they do not have market competitiveness, and the weak resources that master technology, so they cannot connect the products produced by BUMG with the market by using technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy).
ANALYSIS OF THE EFFECT OF MOTIVATION, AND LEADERSHIP STYLE ON EMPLOYEES' WORK SPIRIT AT CV. THE FIVE MAIN OF BANYUWANGI Nur Holis, Muhammad; Dwi Alvianu Alif, Diki
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.v2i4.366

Abstract

This research aims to determine the effect of the variables to be studied, namely motivation and leadership style whether they have a positive influence on work morale. The sample in this study was determined by a census approach with all employees in the company being the research sample, namely 44 people at CV. Five Main Banyuwangi. This study uses a questionnaire method, and data processing using multiple linear regression analysis. Data processing in this study used SPSS 24. Furthermore, the data obtained from filling out questionnaires, study documentation, and interviews with respondents were tested using multiple linear regression analysis. The results showed that there was a significant combination and a partial effect, the independent variables namely Motivation, and Leadership Style on the production variable, namely Employee Morale at CV. Five Main Banyuwangi.
EFFECT OF BRAND IDENTITY AND LIFESTYLE ON PURCHASING DECISIONS WITH EXPERIENTIAL BUYING AS MODERATING IN BABY BOOMERS IN MEDAN CITY RESTAURANTS Haidiani Putri, Yessi; Karina Fawzeea Sembiring, Beby; 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.v2i4.367

Abstract

Many businesspeople have benefited financially from this culinary industry. However, many people in the culinary industry have failed financially due of poor marketing tactics and subpar customer service. It implies that a culinary company's ability to outperform the competition depends on the adoption of an effective marketing plan and strong consumer interactions. The purpose of this study is to ascertain how brand identity and lifestyle affect purchasing decisions that are tempered by experience shopping. Slovin sampling was used to perform this study on all restaurant patrons in Medan City. Modified regression analysis is used for the analysis. Purchase decisions are unaffected by brand identity. Purchase decisions are impacted by a person's lifestyle. The impact of brand identity on purchase decisions might be tempered through experiential buying. Experiential purchasing is unable to mitigate the impact of lifestyle on purchasing choices. At eateries in Medan City, Babyboomers' purchase decisions are influenced by both brand identity and lifestyle. At eateries in Medan City, experiential buying can reduce the simultaneous effect of brand identity and lifestyle on baby boomers' purchase decisions

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