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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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INFORMATION LITERACY IN THE DIGITAL ENVIRONMENT, SELF EFFICACY, SERVANT LEADERSHIP ON MANAGERIAL PERFORMANCE: STRATEGIC ROLE OF MANAGEMENT ACCOUNTANTS AS MODERATED MODEL Sugiyarti, Listya; Sudibyo, Yvonne Augustine
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.664

Abstract

This empirical research attempts to evaluate the hypothesized relationship between information literacy in the digital environment, self-efficacy, servant leadership, and managerial performance, as well as the moderating role of management accountants. This research was conducted by taking a sample of 116 senior managers / staff who have in accounting, finance, marketing and HRD / HCM in Jabodetabek, Indonesia, by distributing questionnaires using Google Form and randomly some managers are visited to fill out statements in the questionnaire sheet. Data analysis techniques using SEM PLS version 3. Results from the tests indicate that there is a positive correlation between managerial performance and information literacy in the digital environment, between self-efficacy and managerial performance, between servant leadership and managerial performance and a negative correlation, between self-efficacy and the moderating effect of management accountants, and between servant leadership and managerial performance and a lack of moderating effect of management accountants. Keywords: Information Literacy, Digital Environment, Self Efficacy, Servant Leadership, Managerial Performance, Role of Management Accountants
THE EFFECT OF TRANSFER PRICING, INTANGIBLE ASSETS AND CAPITAL INTENSITY ON TAX AGGRESIVENESS WITH FOREIGN OWNERSHIP AS A MODERATING VARIABLE Sudaryono, Driya; Murwaningsari, Etty
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.665

Abstract

For the government, taxes are a source of state revenue. However, for companies, taxes are considered a burden that can reduce their profits. This difference can potentially cause non-compliance by taxpayers and has implications for corporate efforts to carry out tax aggressiveness. This study determines the effect of transfer pricing, intangible assets, and capital intensity on tax aggressiveness with foreign ownership as a moderating variable. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in a sample of 36 companies with 108 observations during the 2018-2020 period. The results show that both transfer price and intangible assets positively affect tax aggressiveness, while capital intensity does not affect tax aggressiveness. Foreign ownership was found to strengthen the effect of transfer prices and intangible assets on tax aggressiveness. Furthermore, foreign ownership does not strengthen the effect of capital intensity on tax aggressiveness. Keywords: transfer price, intangible assets, capital intensity, foreign ownership, tax aggressiveness
THE EFFECTS OF MOTIVATIONAL FACTORS ON PUBLIC SECTOR EMPLOYEE PERFORMANCE DURING THE COVID-19: A CASE STUDY IN INDONESIA Kathin, Muhammad Fath
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.667

Abstract

Good work quality in an organization can be optimal if employees' performance supports it. It is necessary to have things that encourage employees to improve the quality of their performance, one of which is work motivation. The decline in employee performance is suspected by the decrease in the employee's motivation level. This study aims to critically analyze the motivational factors which affect employee perspectives on their performance at the government-managed Financial Education and Training Agency facility in Indonesia during the COVID-19 pandemic from 2020 - 2022. The research design used is quantitative research. The data were obtained by using a questionnaire distributed to the sample used as the object of research, employees of the Finance Education and Training Agency (FETA) of the Republic of Indonesia. The data were then processed and analyzed with the SPSS program. The analysis technique used is simple descriptive analysis and multiple regression analysis. At the same time, the parameters used are employee motivation and performance based on respondents' perceptions with sampling techniques carried out in random sampling. Based on the analysis results, both partially and simultaneously, intrinsic and extrinsic motivation are significantly and positively related to employee performance during the pandemic.
ANALYSIS RISK AND RETURN OF CROPS PORTFOLIO Wibowo, Rulianda Purnomo; Pebriyani, Dian
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.901

Abstract

Agricultural sector is exposed to risk especially risk in crop price or production volatility. The cropping pattern or mixed cropping is a diversification strategy which is considered as an approach to reduce the risk in agriculture farming. This research was conducted to analyze the combination of two plant types, namely vegetable crops and food crops. Portfolio combine longbean and spinach as vegetable crop portfolio and paddy and corn as food crop portfolio. The risk analysis method is used to calculate expected return, standard deviation and coefficient variation. This research also analyzes the choice of portfolio based on preference using Stochastic Efficiency with Respect to A Fuction (SERF). The results showed that with the aim of reducing the risks from farming, combination of spinach with longbean and paddy with corn can reduce risks and provide greater income. Moreover, at various levels of risk preference, the vegetable portfolio is more preferred than food crops portfolio. This study result implies a potential development for vegetable crops vertical farming in Medan.
ANALYSIS OF FINANCIAL DISTRESS USING THE ALTMAN Z-SCORE AND TAFFLER METHODS IN CEMENT SUBSECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2018-2021 Anwar; Puspita K, Armita; Muh. Ichwan Musa; Romansyah Sahabuddin; Anwar Ramli
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.903

Abstract

This research aims todetermine the potential for Financial Distress in cement manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The equation model used is the Altman Z-Score and the Taffler model. The data collection technique used is the documentation method with quantitative descriptive research data types. The results of the study show that cement sub-sector manufacturing companies for the 2018-2021 period have varied analysis results depending on the type of model implementation used. Companies that are in a healthy condition (safe area) for the two equation models are INTP in 2018-2021, and SMBR in 2018 for the Altman Z-Score model, while the SMGR Taffler model in 2018 is in a healthy condition (safe area). SMGR 2018-2020, WSBP 2018-2019, WTON 2018, and SMBR for 2020-2021 is in a gray area position for the Altman Z-Score equation model. While in the taffler model, companies that are in a gray area position are SMGR in 2019-2021, SMCB 2019-2020, WSBP in 2021, and SMBR in 2018 and 2021. Meanwhile companies that are in a bankrupt position are SMGR in 2021, SMCB in 2018- 2021, 2019-2020 WSBP, 2019-2021 WTON and 2019 SMBR for the Altman Z-Score model. In the taffler model, bankrupt companies are 2018 and 2021 SMCB, 2020 WSBP, and 2019-2020 SMBR. 2019-2020 WSBP, 2019-2021 WTON and 2019 SMBR for the Altman Z-Score model. In the taffler model, bankrupt companies are 2018 and 2021 SMCB, 2020 WSBP, and 2019-2020 SMBR. 2019-2020 WSBP, 2019-2021 WTON and 2019 SMBR for the Altman Z-Score model. In the taffler model, bankrupt companies are 2018 and 2021 SMCB, 2020 WSBP, and 2019-2020 SMBR
THE POTENTIAL OF AMELASIR TO RESTORING SANDY LAND INTO PRODUCTIVE PADDY FIELDS AT PT PIM FOSTERED VILLAGE Yusra; Emmia Tambarta Kembaren; Usnawiyah; Suci Mahdianti; Nurul Ismi; Sri Wahyuni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.904

Abstract

North Aceh district has 12,750 ha of idle land that has the potential to be planted with rice. This unused land becomes rice paddies because it has a large enough area and contains elements needed by rice plants. PT Pupuk Iskandar Muda implemented a program to turn sandy land into fertile rice fields called AMELASIR (Amelioration of Sandy Land) with an area of 278 m2. This program is carried out by offering intensive tillage and using ameliorants. The materials added were PIM organic fertilizer, clay, manure, rice straw compost, PIM Polivit and PIM Urea. The results of this program show an increase in rice yield from year to year. In the first growing season the harvest reached 3 tons/ha, in the second growing season it reached 3.45 tons/ha, and in the third growing season the harvest reached 4.5 tons/ha. This area has a faunal biodiversity index H' 3.22 and floral biodiversity H' 2.28. The conversion of idle land into paddy fields also increased the biodiversity of several interesting fauna species, namely 12 bird species, one reptile species, two mammal species, and 20 insect species. The AMELASIR program also made the soil more fertile for some trees so that four tree species, two pole species, eight sapling species and 16 seedling species grew in the area.
IMPLEMENTATION OF TAX PLANNING IN VILLAGE FUNDS Nancy Mayriski Siregar; Nur Aliah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.905

Abstract

Tax Planning is a mandatory fiscal business strategy in such a way that the fiscal burden that is borne can be paid to a minimum. The data used is primary data, namely data from original sources and collected specifically, consisting of village profiles and budget plans for paving roads. The analysis technique used is descriptive quantitative. The method of data collection is documentation and direct interview methods. This research proves that the application of Tax Planning for Income Tax Article 22 and PPN is proven to be able to minimize the fiscal burden.
A COMPARATIVE STUDY OF MARRIAGE CEREMONIES AMONG KASHMIRI PANDITS AND KASHMIRI MUSLIMS Shabir Ahmad Dar; Dr. J. Muthukumar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.907

Abstract

ABSTRACT Hindus and Muslims have coexisted harmoniously when Islam became the predominant religion in Kashmir since 13th century. The Sufi-Islamic way of life of Kashmiri Muslims and the Rishi tradition of Kashmiri Hindus coexisted and complemented one another, forming a separate ethnic group in which both have some common customs. In Kashmir, the customs surrounding marriage are intriguing. The major events that occur in marriage are the same. It is evident that there are numerous similarities between the rites of Kashmir's Muslims and Hindus, such as the special significance of salt and walnuts and the use of mehendi dye. Both faiths have the Laganchir, Phirsal, Gulmuith, the attire and titles of the Maharaz and Maharein, among other things, in addition to the use of Mehendidye. The goal of the current study is to investigate the historical backdrop of the marriage system used by Muslims and Kashmiri gurus. However, the article's main focus has been on how marriage customs have evolved over time.
THE GOLDEN ORCHARD: A CLOSER LOOK AT THE ECONOMIC BRILLIANCE OF SOPORE’S APPLE INDUSTRY IN KASHMIR Ishfaq Ahmad Mir; Sarfaraz Ahmad Rather
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.908

Abstract

Abstract The apple is one of the most significant horticultural products and is well-known for its health advantages all over the world. In northern India, Kashmir is one of the main apple-producing regions. The apple business in Kashmir, especially in the region of sopore, is the Valley's main employer and the foundation of its economy. The fame of this fruit extends beyond the borders of the nation and into other countries. It is the sole source of income for many households and employs about 60% of the population overall. During the harvest season, tons of apples are sent to other states in India as well as to countries outside of India, and some are held here in cold storage. Although Kashmir produces several apple varieties, only seven are farmed on a commercial basis. The Mustafa Memorial Fruit Mandi, which is situated near Sopore in the district of Baramulla, is one of the main apple markets in the Valley of Kashmir.
DIGITAL MARKETING COMMUNICATION SUSTAINABLE HOTEL PRACTICE OF ACCOR GROUP IN SOCIAL MEDIA Susilo, Daniel; Santos, Maria Clara K.
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.910

Abstract

Digital content becomes a big technical part in marketing work; it uses internet and Instagram media to publish their work and convey their message to the audience with involving their campaign on the progress. As Sustainability Development becomes trend for corporate responsibility, its law nature allowed it to become a trend. Therefore, in order to be successful, Accor Group also takes part in sustainability development, an important corporate responsibility yet at the same time maintaining their business. As a result, what Author gets from the analysis is that how their company profile and what they practiced in digital content synchronized each other, means that they did their duty properly.

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