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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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ANALYSIS OF THE INFLUENCE OF WORK DISCIPLINE, WORK FACILITIES AND WORK COMPETENCIES ON PERFORMANCE ACHIEVEMENT WELL SERVICE FUNCTION EMPLOYEES AT PT PERTAMINA HULU ROKAN PANGKALAN MILK FIELD Musawir Da'i; Yeni Absah; Syafrizal Helmi Situmorang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1292

Abstract

This research aims to determine and analyze the influence of Work Discipline, Work Facilities and Work Competence on the performance of Well Service employees at PT Pertamina Hulu Rokan Pangkalan Susu Field. The method used in this research is a descriptive method with a quantitative approach using multiple linear regression techniques. The population in this study was 96 employees with a sample of 66 respondents. The data analysis used is Validity Test, Reliability Test, Classic Assumption Test (Normality Test, Heteroscedasticity Test and Multicollinearity Test), Hypothesis Test (T Test, F Test), Determination Test and Multiple Linear Regression Analysis. The results of this research show that partially Work Discipline has a positive and significant effect on performance with a value of tcount > ttable, namely 3,393 > 1.998 and a Sig < α value, namely 0.001 < 0.05. Meanwhile, partially, Work Facilities do not have a positive and significant effect on performance with a value of tcount < ttable, namely 1.089 < 1.998 and a value of Sig > α, namely 0.280 > 0.05. Partial Job Competence also shows that there is no positive and significant influence on performance with a value of tcount < ttable, namely 0.635 < 1.998 and a value of Sig > α, namely 0.528 > 0.05. Simultaneously, Work Discipline, Work Facilities and Work Competence have a positive and significant effect on performance with a value of fcount > ftable, namely 17.594 > 2.751 and a value of Sig < α, namely 0.000 < 0.05. The contribution of Work Discipline, Work Facilities and Work Competence to performance together is 43%, while the remaining 57% is influenced by other variables not examined in this research.
THE EFFECTS OF GREEN PERCEIVED VALUE ON GREEN CUSTOMER LOYALTY THROUGH GREEN SATISFACTION AND GREEN TRUST (A STUDY OF THE USERS OF AVOSKIN SKINCARE PRODUCT IN MALANG CITY) Nafilah Fauziyah Mahartin; Mugiono; Sudjatno
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1300

Abstract

The purpose of this research is to assess the effects of green perceived value, green satisfaction, and green trust on green loyalty. The population of this quantitative explanatory research is the users of Avoskin, a skincare brand, in Malang City. Using purposive sampling technique, 214 people were selected as the respondents. The research data was harvested via Likert-scaled questionnaires and documentations and was analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS).This study finds that green perceived product significantly influences green loyalty, green satisfaction, and green trust. Further, green satisfaction and green trust were found to partially mediate the relationship between green perceived value and green loyalty. Based on these findings, Avoskin is suggested to innovate and increase the benefit values for its consumers as these efforts improve customer satisfaction and trust, which finally lead to higher loyalty to the brand.
DESIGN OF CRYPTOCURRENCY INVESTMENT TRANSACTION MODEL AS AN EFFORT TO INCREASE STATE REVENUE THROUGH DIGITAL ASSET INSTRUMENT RATES AND TAXES IN INDONESIA Mohd. Heikal; Rico Nur Ilham; Muammar Khaddafi; Fuadi; Muhammad Multazam; Fauzi Pakpahan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1305

Abstract

This research will discuss the design of cryptocurrency transaction models as an effort to increase state income. The main factor that must be met in order to be legal in Indonesia is special regulations related to cryptocurrency. Developing special regulations related to cryptocurrency is actually an important step for the Indonesian state. For example, in developed countries such as the United States, Japan and Singapore, tax regulations related to cryptocurrency have been prepared. Especially at this time, technological developments, especially digital or virtual systems, are very rapid. So it can be predicted that various new virtual currencies that are similar or even more sophisticated and more complex than the ones that exist today will continue to emerge in the future. Determining the basis for tax levies for Cryptocurrency digital assets needs to be done based on the virtual currency units or also based on their value when converted to foreign currency such as rupiah or USD. Apart from that, it is also necessary to classify the type of tax that will be imposed on Cryptocurrency, whether it will be the object of income tax (PPh 21), profit income tax on exchange rate differences or income tax on capital gains (PPh article 4 paragraph 2) or VAT. This research actually started with attention to the many demands from Bitcoin users in Indonesia who wanted to have legal protection rights in the cryptocurrency transaction process, because in several other countries such as Singapore Bitcoin has become a legal financial investment option and is regulated and supervised by the government and the State Financial Authority. the. So the researcher intends to study in more depth how the Cryptocurrency transaction system can be supervised and controlled by the government, so that later a "Legal Cryptocurrency" Regulation can emerge with a "Digital Asset Transaction Tax" quotation system to be able to accommodate several interests of the Indonesian public and government.
THE COMPARATIVE STUDY OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS BETWEEN SHARIA AND CONVENTIONAL INSURANCE IN INDONESIA Asyari; Khairul Saleh L. Tobing; Syamsudin; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1310

Abstract

Participating in insurance can help mitigate the risks that arise in life, such as the consequences of unforeseen losses on one's health or property ownership. There are two categories of insurance that are distinguished by their underlying principles: conventional insurance and sharia-compliant insurance. The fundamental concept behind the utilization of traditional insurance involves a transactional approach, necessitating compliance with a financial accounting standard known as PSAK. Hence, the objective of this study is to analyze the contrast between the implementation of financial accounting standards in sharia and conventional insurance. The employed approach is a systematic literature review that relies on scientific literature data. The data collection process involves three stages: identification, screening, and inclusion. The PSAK commonly utilized by sharia insurance companies comprises PSAK 108, 101, and 105. Moreover, the commonly employed PSAK (Indonesian Financial Accounting Standards) in the context of traditional insurance encompasses PSAK 28, 36, and 62. The application of PSAK has a significant impact on both sharia and conventional insurance by enhancing the acknowledgment and examination of an accounting report. In addition, PSAK facilitates the assessment of the effectiveness of insurance implementation in relation to the fundamental principles upon which the company is established.
THE SOLUTIONS OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING PERSPECTIVE: A SYSTEMATIC LITERATURE REVIEW Heni Suryanti; Dhieka Avrilia Lantana; Syamsudin; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1311

Abstract

The emergence of blockchain technology has the potential to revolutionize the accounting field with substantial consequences. These challenges encompass issues in traditional accounting practices, such as the potential for fraudulent activities, human mistakes, and manipulation of data. The objective of this study is to assess the potential of blockchain technology as a means to address these issues from an accounting standpoint. The employed approach is Systematic Literature Review (SLR), which entails a thorough exploration and examination of relevant literature. The findings of this systematic literature review (SLR) demonstrate that the utilization of blockchain technology in the field of accounting holds the promise of enhancing security, transparency, and efficiency in financial record-keeping and reporting. Blockchain technology also facilitates the implementation of triple-entry based accounting principles and real-time reporting, thereby enhancing financial performance. Furthermore, blockchain provides a robust level of data security via advanced encryption technology. Despite the existing technical and regulatory obstacles, the advantages presented by blockchain technology in the field of accounting are substantial and have the capacity to revolutionize accounting methodologies entirely. The study concludes that blockchain technology holds significant potential in addressing various challenges in accounting, enhancing the accuracy of financial information, and reinforcing integrity throughout the accounting process.
THE INFLUENCE OF COMPENSATION, COMPETENCY, FACILITIES AND INFRASTRUCTURE ON TEACHER PERFORMANCE AND WORK MOTIVATION AS AN INTERVENING VARIABLE IN PRIVATE SCHOOL Amit Silitonga; Chabblullah Wibisono; Muhammad Gita Indrawan; Indrayani; Ngaliman
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1315

Abstract

This research aims to analyze the influence of compensation, competency and infrastructure on teacher performance at Yos Anugrah and Sinar Timur Atam private schools with motivation as an intermediary variable. The methods used in this research are quantitative and qualitative research methods and also mixed research methods. The total population were 178 teachers. Data collection techniques used questionnaires. The data obtained were analyzed by using the SEM AMOS analysis techniques. The results of this studies show that compensation has a slight direct effect on work motivation, showing a probability value of 0.157 (p>0.05), competence has a slight direct effect on work motivation showing a probability value of 0.254 (p>0.05) and infrastructure has a direct effect on work motivation obtained at 0.038, testing the relationship between these two variables shows a probability value of 0.038 (p<0.05).
THE INFLUENCE OF OMNI-CHANNEL STRATEGY AND CUSTOMER EXPERIENCE ON REPURCHASE INTEREST THROUGH CONSUMER SATISFACTION WITH THE PRODUCT SOMETHINC SUN PLAZA MEDAN Shabrina Tifani; Endang Sulistya Rini; Beby Karina Fawzeea Sembiring; Paham Ginting; Parapat Gultom
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1323

Abstract

This research aims to see the influence of omnichannel strategy and customer experience on repurchase interest through consumer satisfaction with Somehinc products at Sun Plaza Medan. The type of research used is quantitative research. The population in this study were 154 consumers who had purchased Somethingnc products. The sample size was drawn using non-probability sampling using the purposive sampling method. The data used are primary data and secondary data obtained through a list of statements and documentation studies. The data analysis technique uses structural equation modeling (SEM) with the Smart PLS 3.3 analysis tool. The research results directly show that omnichannel strategy has a positive and significant effect on repurchase interest, omnichannel strategy has a positive and significant effect on consumer satisfaction, customer experience has a positive and significant effect on repurchase interest and customer experience has a positive and significant effect on consumer satisfaction. Consumer satisfaction has a positive effect on repurchase interest. Then the results of tests carried out indirectly show that tourist satisfaction is not able to mediate the relationship between omnichannel strategy and repurchase interest, but consumer satisfaction is able to mediate the relationship between customer experience and repurchase interest..
THE ROLE OF REWARD AND CAREER DEVELOPMENT ON EMPLOYEE PERFORMANCE IN PUBLIC SERVICE ORGANIZATIONS AFTER COVID-19: A CASE STUDY OF MINISTRY OF FINANCE Imam Subhan; Yos Sunitiyoso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1324

Abstract

This study delves into the relationship between rewards, career development, and employee performance within the Ministry of Finance of Indonesia (MoF), amidst the challenges posed by the COVID-19 epidemic. Employing a path analysis, perspectives from 100 MoF workers are examined, revealing noteworthy findings that contribute significantly to the understanding of these relationships. Notably, a clear and statistically significant correlation between rewards and employee performance is identified, alongside a favorable direct correlation between career development and rewards. Importantly, there is no statistically significant evidence indicating a direct influence of career development on employee performance. Through indirect analysis, rewards emerge as a mediating factor, exerting no significant impact between career development and employee performance. This study provides a scholarly contribution by offering insights into the adaptations made to HRM practices within the financial public services sector in response to the pandemic's effects. The findings hold considerable practical implications, furnishing insights for public organizations to strategically manage their incentive systems and career development programs, as well as comprehend the complex interrelationships among these factors. Public organizations seeking to enhance their HRM practices can derive guidance offered by this study, serving as a resource on cultivating a resilient and productive workforce in the post-COVID-19.
EXPLORING OF THE IMPACT OF CAPITAL MARKET LITERACY AS A MODERATOR ON INVESTORS’ REINVESTMENT INTENTION IN THE INDONESIAN STOCK MARKET Thasrif Murhadi; Aida Fitri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1328

Abstract

This research aims to explore the influence of capital market literacy as a moderating variable on the relationship between Expertise, Reputation, and Investor Trust with the investors reinvestment intention in the Indonesian stock market. Data were collected from 454 respondents using a questionnaire distributed to stock investors across Indonesia. The study employed a non-probability sampling approach with the purposive sampling method. Data analysis was conducted using descriptive and verificative analysis techniques, employing the Structural Equation Modelling (SEM) AMOS as the analytical tool. The research results indicate that expertise and reputation have a significant direct impact on Investor Trust. However, expertise and reputation do not have a direct influence on reinvestment intention. Additionally, investor trust has been proven to be a significant mediator in the relationship between expertise and reputation with reinvestment intention. The most intriguing finding is that capital market literacy, as a moderating variable, can moderate the relationship between investor trust and reinvestment intention. This suggests that the level of capital market literacy can strengthen the influence of investor trust on the reinvestment intention. The results of this research provide a deeper understanding of the role of capital market literacy in shaping the reinvestment decisions of investors in the Indonesian stock market, as well as its implications for investment practices and the development of capital market literacy in the future.
THE IMPLEMENTATION OF SHARIA AUDIT IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Khairul Saleh L. Tobing; Syamsudin; Muhammad Nur; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1329

Abstract

Through a literature study, this study employs a Systematic Literature Review (SLR) approach to investigate the implementation of sharia auditing in Indonesia. The primary goal of the study is to comprehend the impact of financial report accessibility on regional financial management accountability in the context of sharia audits. Identifying related journals entails identifying ten accredited national journals that are relevant to the research topic. According to research data, only 17.54% of total Public Accounting Firms (KAP) in Indonesia use Sharia as a basis for audits. A significant issue in sharia audit practices is a lack of auditor expertise and understanding of sharia principles. The sharia audit process is also inefficient, negatively impacting the level of sharia compliance. Recommendations include increasing auditor competency and optimizing the sharia audit process. Furthermore, the implementation of sharia audits in sharia financial institutions faces the complexities of global modernity. Contemporary Islamic thought with Maqashid Syariah is expected to respond to this challenge and spur product innovation. Creating a consistent Sharia audit framework necessitates international collaboration.

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