cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rico Nur Ilham
Contact Email
admin@radjapublika.com
Phone
+6281263081010
Journal Mail Official
admin@radjapublika.com
Editorial Address
Jl.Pulo Baroh No.12 Lancang Garam Kecamatan Banda Sakti Kota Lhokseumawe, Aceh, Indonesia
Location
Kota lhokseumawe,
Aceh
INDONESIA
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
 12   13   14   15   16 
COMPLIANCE ANALYSIS OF TRADERS PAYING ZAKAT WITH ANALYTICAL NETWORKING PROCESS APPROACH IN CENTRAL ACEH DISTRICT Falahuddin, Falahuddin; Fuadi, Fuadi; Munardi, Munardi; Khairisma, Khairisma; Nurmalita Sari, Dina
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.415

Abstract

This research is crucial because it is vital to conduct an in-depth study by integrating theoretical and field research addressing the perspectives of business actors in Takengon City on fulfilling their zakat commitments as Muslims. Moreover, whether or not they are obedient, they must pay the commercial zakat. Due to the fact that the majority of Takengon's population adheres to the Islamic faith, the potential is fairly substantial. This study aims to determine whether or not traders who have reached their zakat payment limit are obedient. Research evaluation This is a descriptive study of zakat management organizations, academic institutions, government agencies, and practitioners. The technique employed is a technique of purposive sampling, and the subject of this study is the zakat experts in Baitul Mal Takengon. This study will explain the ways that induce traders to pay zakat dutifully. The results of the study are anticipated to impact future policies that will raise the level of life, support the occurrence of healthy economic growth, and provide a remedy for traders' lack of awareness regarding the payment of their commercial zakat.
DEVELOPMENT OF QUALITY RISK MITIGATION PLAN WITH SUPPLY CHAIN OPERATION MODEL APPROACHREFERENCE(SCOR) TO IMPROVE CRUDE PALM OIL PRODUCT QUALITY INPT CITRA SAWIT INDAH LESTARI Maxmillianus Tarigan, Apul; Nasution, Harmein; Nazaruddin, Nazaruddin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.416

Abstract

The quality of Crude Palm Oil (CPO) products is one of the indicators that producers need to fulfill so that the product is not rejected by consumers. In order to obtain good product quality, proper risk management is needed from suppliers to the Palm Oil Mill. In this case, the risk is from the quality of the fruit when it is harvested, the activities carried out after harvest, to the processing carried out at the Palm Oil Mill. Therefore, it is necessary to prepare a risk mitigation plan so that the quality of CPO products is maintained. Risk assessment is carried out using the SCOR and House of Risk model approaches in order to determine risk events, risk agents, and mitigation plans that need to be carried out so that the objectives can be achieved.
ANALYSIS OF AUDIT OPINION AND FINANCIAL RATIO (LIQUIDITY, SOLVENCY AND PROFITABILITY) ON PRICES SHARE WITH AUDIT DELAY AS MODERATE VARIABLES Nurhasanah, Nurhasanah; Yunina, Yunina; Indrayani, Indrayani; Meldawati, Yesi; Bustami, Bustami
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.417

Abstract

This study aims to analyze the factors that influence stock prices in companies on the Indonesia Stock Exchange with audit delay as moderating. The population in this study amounted to 780 companies. The sampling method used purposive sampling. The independent variables used are audit opinion and financial ratios, namely the ratio of liquidity, solvency, profitability and audit delay as moderating variables. The sample was taken in 2020 as many as 64. The data was processed using Moderate Regression Analysis (MRA) cross section data which was processed with the E-Views application. The results of this study are expected to contribute to adding references to science and are expected to contribute to investors in making investment decisions.
PT. TELEKOMUNIKASI SHARE PRICE PREDICTION ANALYSIS INDONESIA USING THE TRIPLE METHOD EXPONENTIAL Khairawati, Khairawati; Fuadi, Wahyu; Fariadi, Dedi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.418

Abstract

The capital market is one of the investment models that is currently growing so rapidly. The amount of interest in investing makes many people who experience losses, due to not understanding the investment risks. This requires technical analysis skills. In this research, we will analyze the prediction of PT. Telekomunikasi Indonesia (TLKM) from 2021 to 2022. The variables used in this study are historical prices ranging from Open, High, Low, and Close prices. The stages used are 184 historical data collection, where the data is taken through Google's financial database and yahoo Finance. Then the calculation process uses the Triple Exponential Smoothing method, the system accuracy process is calculated for the forecast error value using the Mean Absolute Percentage Error (MAPE).
BANKING RESTRUCTURING PROGRAM IN VARIOUS COUNTRIES IN THE WORLD Zahara, Zahara; Simahatie, Mai; Rahmi, Rahmi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.419

Abstract

The purpose of this study is to see how the restructuring programs carried out in various countries and their impact on the economy in their country. As is well known Non-Performing Loans (NPLs) that are too high cannot be tolerated because they can cause banks to become unhealthy and can indirectly adversely affect the economy of a country. So it is important to examine how developed countries make restructuring programs and the extent to which these programs can have an impact on their country's economy. This research method is qualitative descriptive with the type of library research, literature collection is carried out using the application of Harzing's Publish or Persih Web Dimensions, Google Scholer and so on. The literature collection period is the last 10 years, namely 2012-2022, then the data is processed using Vosviewer and described. From the literature review obtained, the restructuring was carried out as an effort to save troubled banks. Countries in the world such as Indonesia, Thailand, Malaysia, South Korea, China, Switzerland and the UK, the European Union, Spain, Ireland, Italy, Greece, have their own and different ways of rescuing troubled banks in their countries, starting from closing down troubled banks, selling bankrupt banks to forming a special agency for handling troubled banks.
THE EFFECT OF TRAINING EDUCATION, CAREER DEVELOPMENT, WORK FACILITIES ON JOB SATISFACTION WITH ORGANIZATIONAL COMMITMENT AS INTERVENING VARIABLES AT PT MITRA ENERGI BATAM M Rajagukguk, Juanroy; Wibisono, Chablullah; Satriawan, Bambang; Gita Indrawan, M.; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.424

Abstract

This study aims to analyzethe effect of education, training, career development, work facilities on job satisfaction with organizational commitment as an intervening variable at PT Mitra Energi Batam. The research method uses a quantitative approach with a causal design. The population of this research is all employees at PT Mitra Energi Batam with a total of 104 people. The sampling technique is total sampling so that the 104 members of the population are used as research samples. Data collection techniques using questionnaires and documentation. Data analysis using SEM analysis with PLS. The direct effect of the variable X3 Work Facilities on the variable Y Job Satisfaction has a path coefficient of 3.789 (positive), then the increase in the value of the variable X3 Work Facilities will be followed by an increase in the variable Y Job Satisfaction. (6) The direct effect of the variable X3 Work Facilities on the variable Z Organizational Commitment has a path coefficient of 2.416 (positive), then the increase in the value of the variable X3 Work Facilities will be followed by an increase in the variable Z of Organizational Commitment. (7) The direct effect of the variable Z Organizational Commitment on the Y variable Job Satisfaction has a path coefficient of 2.279 (positive), then the increase in the value of the Z variable Organizational Commitment will be followed by an increase in the Y variable Job Satisfaction. (8). The indirect effect of X1 Education and Training on the Y variable Job Satisfaction with Z Organizational Commitment as the intervening variable has a path coefficient of 1.850 (positive). (9) The indirect effect of X2 Career Development on the Y variable Job Satisfaction with Z Organizational Commitment as the intervening variable has a path coefficient of 2.147 (positive). (10) The indirect effect of X3 Work Facilities on the Y variable Job Satisfaction with Z Organizational Commitment as the intervening variable has a path coefficient of 1.511 (positive).
THE EFFECT OF UNDERSTANDING TAX REGULATIONS, UNDERSTANDING TAX ACCOUNTING, AND APPLICATION OF MODERN TAX ADMINISTRATION SYSTEM ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS WITH TAXATION SANCTIONS AS MODERATING VARIABLES: SURVEY ON INDIVIDUAL TAXPAYERS REGISTERED AT KPP PRATAMA BATAM SELATAN Afdal, Afdal; Satriawan, Bambang; Robin, Robin; Irfan, Irfan; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.456

Abstract

Taxpayer compliance is a condition where the taxpayer fulfills all tax obligations and exercises tax rights. The purpose of this study is to determine whether there is an effect of understanding tax regulations, understanding tax accounting, and the application of a modern tax administration system on individual taxpayer compliance with tax sanctions as a moderating variable at the South Batam Primary Tax Office. The population in this study amounted to 67,957 individual taxpayers who are required to report taxes. The sampling technique used is simple random sampling and convenience sampling with the sample using the Slovin formula so that the research sample is 100 individual taxpayers. Methods of data collection using a questionnaire. Data were analyzed using Partial Least Square (PLS) with model analysis, namely the measurement model or the outer model and the structural model or the inner model. The results showed that the understanding of tax regulations had a significant positive effect on taxpayer compliance. The path coefficient was 0.208 and the P-Values value was 0.018 <0.05. Understanding tax accounting has a significant positive effect on taxpayer compliance, the path coefficient is 0.624 and the P-Values is 0.000 <0.05. The application of a modern tax administration system has a significant positive effect on taxpayer compliance with a path coefficient of 0.357 and a P-value of 0.000 <0.05. Tax sanctions have a significant negative effect on taxpayer compliance with a path coefficient of -0. 299 and the P-Values value is 0.000 < 0.05. Tax sanctions moderate the relationship between understanding tax regulations and taxpayer compliance. Tax sanctions moderate the relationship between understanding tax accounting and taxpayer compliance. Tax sanctions do not moderate the relationship between the application of the tax administration system to taxpayer compliance.
THE EFFECT OF FREE CASH FLOW, LEVERAGE AND PROFITABILITY ON DIVIDEND POLICY THROUGH CASH HOLDING ON PHARMACEUTICAL COMPANIES LISTED ON THE EXCHANGE INDONESIA EFFECT Yulizartika, Yulizartika; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar; Wibisono, Chablullah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.458

Abstract

This study aims to analyze Free Cash Flow, Leverage, and Profitability that affect Dividend Policy with Cash Holding as an intervening variable in Pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The population in this study amounted to 12 companies. The sample selection method used purposive sampling technique, so the number of samples used was 8 companies. The number of observations used is 40 observations. The type of data used is secondary data with data analysis techniques used, namely panel data regression analysis with multiple linear regression tests and path analysis using Eviews software. The results showed that Free Cash Flow had a positive and insignificant effect on Dividend Policy, Leverage, Profitability and Cash Holding have no significant negative effect on Dividend Policy. Free Cash Flow and Profitability have a significant positive effect on Cash Ownership. Leverage has a negative and insignificant effect on Cash Holding. Cash Holding can only mediate Leverage on Dividend Policy
EFFECT OF WORK FROM HOME ON EMPLOYEE PERFORMANCE THROUGH MOTIVATION, JOB SATISFACTION, AND WORK ENVIRONMENT AS INTERVENING VARIABLES AT PT CITRA TUBINDO TBK Engelin Manopo, Maya; Khaddafi, Muammar; Catra Yasa, I Wayan; Satriawan , Bambang; Fatahurrazak, Fatahurrazak
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.459

Abstract

The purpose of this study was to determine and analyze the effect of work from home on employee performance through motivation, job satisfaction, and work environment as intervening variables. The method used in this study is a quantitative method. Collecting data using questionnaires and distributed to 111 respondents. Statistical data analysis using SEM-PLS (Structural Equation Modeling-Partial Least Square) and using path analysis to test the pattern of relationships that reveal the influence of variables on other variables, both direct and indirect effects assisted by SmartPLS ver.3.0 software. The results in this study indicate that Work From Home has a positive and significant effect on employee performance with a P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Motivation P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Job Satisfaction P-value of 0.000 <0.05. Work From Home has a positive and insignificant effect on the work environment. P-value is 0.679>0.05. Motivation has a positive and significant effect on Employee Performance P-value of 0.000 <0.05. Job Satisfaction has a positive and significant effect on Employee Performance P-value of 0.003 <0.05. Work Environment has a positive and significant effect on Employee Performance P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Employee Performance through Motivation P-value of 0.007 <0.05. Work From Home has a positive and significant effect on Employee Performance through Job Satisfaction P-value of 0.007 <0.05. Work From Home has a positive and insignificant effect on Employee Performance through the Work Environment P-value of 0.884> 0.05.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY AND LEVERAGE ON STOCK RETURN WITH DIVIDEND POLICY AS A MODERATION VARIABLE IN COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE LQ45 INDEX Julianti, Merline; Khaddafi, Muammar; Robin, Robin; Satriawan, Bambang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.460

Abstract

This study aims to determine the effect of profitability, liquidity and leverage on stock returns and determine the ability of dividend policy in moderating the relationship between profitability, liquidity and leverage on stock returns in companies listed on the LQ45 index of the Indonesia Stock Exchange. The sample used in this study are companies listed on the LQ45 index of the Indonesia Stock Exchange which have retained earnings, pay dividends for three consecutive years and use Rupiah currency. The data analysis method used in this research is multiple linear regression analysis method. This study was conducted with a total of 20 samples of companies listed on the LQ45 index of the Indonesia Stock Exchange from the period 2019 to 2021. The results of data testing partially found that profitability and liquidity had a significant positive effect on stock returns, while leverage had a negative and insignificant effect on stock returns. . The results of testing the moderating data conclude that dividend policy is not able to moderate the relationship between profitability and liquidity to stock returns, while dividend policy is able to moderate the relationship between leverage and stock returns.

Page 14 of 81 | Total Record : 810

 12   13   14   15   16 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 6 (2025): December Vol. 5 No. 5 (2025): October Vol. 5 No. 4 (2025): August Vol. 5 No. 3 (2025): June Vol. 5 No. 2 (2025): April Vol. 5 No. 1 (2025): February Vol. 4 No. 6 (2024): December Vol. 4 No. 5 (2024): October Vol. 4 No. 4 (2024): August Vol. 4 No. 3 (2024): June Vol. 4 No. 2 (2024): April Vol. 4 No. 1 (2024): February Vol. 3 No. 6 (2023): December Vol. 3 No. 5 (2023): October Vol. 3 No. 4 (2023): August Vol. 3 No. 3 (2023): June Vol. 3 No. 2 (2023): April Vol. 3 No. 1 (2023): February Vol. 2 No. 6 (2022): December Vol. 2 No. 5 (2022): October Vol. 2 No. 4 (2022): August Vol. 2 No. 3 (2022): June Vol. 2 No. 2 (2022): April Vol. 2 No. 1 (2022): February Vol. 1 No. 2 (2021): December Vol. 1 No. 1 (2021): October More Issue