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Contact Name
Rico Nur Ilham
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admin@radjapublika.com
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+6281263081010
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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,
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 810 Documents
THE INFLUENCE OF INDIVIDUAL AND JOB CHARACTERISTICS ON EMPLOYEE PERFORMANCE IN THE FORESTRY SERVICE OF WEST SUMATRA PROVINCE Nigel Angela; Lucy Chairoel
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.v3i6.1330

Abstract

This study aims to determine the effect of Individual and Job Characteristics both partially and simultaneously on employee performance at agencies in the Forestry Service of West Sumatra Province. This research is Quantitative research. The sample of this study amounted to 100 people. Sample determination was carried out by the Saturated Sampling method. Data collection using questionnaires and observations, while data analysis was carried out using multiple linear regression analysis. The results of the study at a significance level of 5% showed that: 1) The t test result on the Individual Characteristics variable is 2.808, with a significant value of 0.006 which means that Individual Characteristics have a positive and significant effect on employee performance. 2) The t test result on the Job Characteristics variable is 2.579, with a significance value of 0.011, which means that Job Characteristics have a positive and significant effect on employee performance. 3) The coefficient of determination (R2) test for variables X1, X2 is 0.536, which means that employee performance can be influenced by individual and job characteristics by 27.2%, while the remaining 72.8% is influenced by other factors that tid.
THE DETERMINANTS OF VOLUNTARY DISCLOSURE IN INDONESIA: A LITERATURE STUDY Syamsudin; Khairul Saleh L. Tobing; Ria; 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.v3i6.1331

Abstract

This study focuses on the exploration of voluntary disclosure, which refers to the practice of companies willingly sharing financial information with stakeholders. Scholars conducted a comprehensive analysis of existing literature to identify the main factors that affect this voluntary sharing of information. Four crucial factors have been identified as major catalysts for voluntary disclosure. Firstly, the size of a company is a significant factor, as larger companies are more likely to engage in extensive disclosure due to their ample resources and the need for transparency, particularly in complex business operations. Secondly, the importance of profitability cannot be overstated, as companies that are profitable are more likely to reveal information in order to enhance their reputation and build trust with investors and creditors. Thirdly, the degree of leverage, which indicates the extent to which a company relies on borrowed funds, can discourage the voluntary release of information. This is because high leverage increases financial risk, leading to a more cautious attitude towards disclosure. Lastly, the ownership structure has the ability to influence the disclosure practices. Companies that have family ownership or majority shareholders who prioritize privacy typically tend to refrain from engaging in extensive voluntary disclosure. Gaining insight into these factors is crucial, as they provide clarity on the reasons behind companies' disclosure strategies, addressing the requirements and anticipations of different stakeholders while managing the intricacies of financial openness.
THE IMPACT OF JOB DESCRIPTIONS ON EMPLOYEE PERFORMANCE Marto Silalahi; Hendrick Sasimtan Putra; Vivi Candra; Julyanthry; Sudung Simatupang
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.v3i6.1332

Abstract

Job descriptions are typically created by human resources professionals, hiring managers, or supervisors and are used for various purposes. The purpose of the study was to see how the results of the effect of job descriptions on employee performance at the Office of Public Housing and Settlement Areas, Pematang Siantar City, totalling 61 employees. The validity test results show that the questionnaire items have reliable criteria, as well as the reliability test that the questionnaire has double criteria. The equation results from simple regression show the value Y = 11.289 + 0.371X, this means that the results are found that the positive direction coefficient value of the job description variable on employee performance., this means that a well-structured job description can be used as a basic tool to improve employee performance.
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS IN NON-PROFIT ORGANIZATIONS Erwin Indriyanto; Molina; 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.v3i6.1333

Abstract

Implementing Financial Accounting Standards (SAK) in non-profit organizations is crucial for establishing financial accountability, ensuring continuity, transparency, and fostering public trust in fund management and overall organizational performance. The objective of this study is to investigate the difficulties and barriers encountered when implementing Financial Accounting Standards (SAK) in non-profit organizations and propose potential remedies. This study employs the Systematic Literature Review methodology to examine the findings of relevant research. The research findings demonstrate the intricate nature of implementing SAK (Systematic Accounting Knowledge) in non-profit organizations. This includes challenges such as a scarcity of human resources, a lack of understanding about SAK, reliance on conventional financial recording methods, and difficulties in adopting internet reporting technology. Possible solutions to these challenges encompass a comprehensive strategy that entails enhancing stakeholder comprehension, cultivating human capital with the requisite accounting expertise, and optimizing the implementation of information technology. This study highlights the importance of adopting SAK as a basis for establishing trust and efficiently carrying out social and financial obligations in non-profit organizations.
THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON FRAUD Padri Achyarsyah; Muhammad Nur; Erwin Indriyanto; 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.v3i6.1334

Abstract

Transparency, people-centeredness, and accountability in financial management are key indicators of good governance. Nevertheless, in practice, the effective implementation of good governance is still lacking. In Indonesia, the occurrence of fraud is extensive, primarily characterized by instances of corruption within both the government sector and non-governmental organizations. An effective approach to address this issue is by implementing public sector accounting. Nevertheless, in light of socio-political transformations and technological upheavals, it is imperative to conduct a more comprehensive investigation into the significance of public sector accounting in relation to fraud. Therefore, this research endeavors to assess the influence of implementing public sector accounting on instances of fraud. The employed approach is a systematic literature review, with the collection strategy based on the PICOC method. The research methodology comprises several steps, namely problem identification, keyword determination, article exploration, scientific article selection, and qualitative descriptive analysis. The research findings indicate that the majority of the literature demonstrates a positive correlation between the adoption of public sector accounting and the reduction of fraudulent activities. Implementing effective governance and supervision in financial management can enhance the performance of this role. Such actions are crucial to optimize the role of public sector accounting in minimizing the potential for fraudulent activities.
THE ROLE OF CUSTOMER SATISFACTION IN MEDIATING THE INFLUENCE OF PERCEIVED PRODUCT QUALITY AND BRAND IMAGE ON REPURCHASE DECISIONS AT ROMA TOP TEBING TINGGI Sarwoto; Buaya, Nurhafizah; Hartanto, Bobby; Suci Etri Jayanti. S; Fitrianingsih
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1359

Abstract

The purpose of this research is to know the Influence of Perceived Quality Product And Brand Image On Repruchasing Decisions Through Customer Satisifications As Variabel Intervening At Roma Top Tebing Tinggi. This research was doing at Roma Top’s customer. The research was Descriptive and quantitative methods of data analysis. Sampling techniques used accidental sampling to decide 95 respondents. Data collection uses atechniques questionnaire. Data analysis methods using Structural Equation Model (SEM) based Partial Least Square (PLS 3.0). The result from Smart PLS 3.0 at this research : 1) Perceived Quality Product has a significant influence on Customer Satisfication. 2) Brand Image has a significant influence on Customer Satisfication. 3) Perceived Quality Product does not have significant influence on Repurchasing Decisions. 4) Brand Image has a significant influence on Repurchasing Decisions. 5) Customer Satisfications does not have a significant influence on Repurchasing Decisions. 6) Perceived Quality Product does not have a significant influence on Repurchasing Decisions through Customer Satisfication. 7) Brand Image does not have a significant influence on Repurchasing Decisions through Customer Satisfication
DEVELOPMENT STRATEGIES FOR CATTLE CORPORATION VILLAGES IN ACEH BESAR REGENCY Firdaus; Zakiah; Sofyan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1363

Abstract

The local government has made several efforts to increase the population using technology, but so far the availability of existing resources has not been optimized. This is realized by the ability to raise beef cattle, which is still mostly done as a side activity with a very simple and distributed maintenance system. To be able to anticipate the problems that arise, a measurable and directed concept is needed to establish a strategy for developing beef cattle businesses in Aceh Besar Regency through the Cattle Corporation Village. The objectives of the study were (1) to identify the internal and external conditions that support the development of Cattle Corporation Village in Aceh Besar Regency; (2) to formulate strategies to develop cattle production through the development of Cattle Corporation Village in Aceh Besar Regency. The methods used in this research are descriptive method (SWOT) and quantitative method (QSPM). Based on the results, the results of the IFE matrix analysis show a strong internal position. The main strengths in this cattle corporation village are Availability: (1) potential land; (2) feed; and (3) sufficient water sources. Meanwhile, the main internal weakness in the cattle corporation village is the inadequate marketing system. The results of the EFE matrix analysis show a strong external position. The main opportunity in the cattle corporation village is the availability of feed raw materials and agricultural waste that is abundant and has not been maximally utilized. The main threat to the village corporation village is the decline in agricultural production. The results of the IFE and EFE matrix analysis show that the IFE matrix total weight score of 3.52 is in a high position and the EFE matrix total weight score of 3.40 is in a strong position. This indicates that Cattle Corporation Village is in cell I, which can be described as growing and developing. Based on the SWOT Matrix, 11 (eleven) alternative strategies can be obtained, then grouped into 6 (six) strategies that will be tested using QSPM Analysis. Based on the QSPM results, the priority order of the Cattle Corporation Village Development strategy is obtained, namely: Optimizing livestock businesses in the farming system of both food crops and plantations; Increasing the quantity and quality of cattle production; Intensifying the management of reproductive diseases and livestock health; Establishing good cooperation with local governments, educational institutions and the private sector both in the provision of program assistance and the development of Corporate Villages; Managing human resources in terms of managerial and operational efficiency; and Providing market information and coaching for cattle farmers/entrepreneurs/traders.
MACKEREL TUNA (EUTHYNNUS AFFINIS) SUPPLY CHAIN AT THE BELAWAN OCEAN FISHING PORT, NORTH SUMATERA PROVINCE Hasan Sitorus; Kimberly Febrina Kodrat
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1374

Abstract

This research aims to determine the supply chain for tuna fish at the Belawan Ocean Fisheries Port (PPS). The research was conducted at the Belawan Ocean Fisheries Port (PPS), North Sumatera Province. The data collected included observation, interviews and literature research (excavating secondary sources). The research results show that the results of the analysis of the tuna fish supply chain show that there are four supply chains and four actors. The shorter the supply chain and the smaller the marketing margin, the greater the profits and marketing costs received. This indicates that marketing of tuna fishery production will be more efficient, and vice versa. The shortest supply chain alternative is highly recommended to ensure stock availability, minimize prices, increase profits, empower local assets and culture of North Sumatara Province which must be maintained, and the role and contribution of the government is really needed, especially when the availability of tuna stocks is abundant.
PERFORMANCE ANALYSIS OF THE SHALLOT SUPPLY CHAIN IN SAMOSIR REGENCY, NORTH SUMATRA PROVINCE Kimberly Febrina Kodrat; Hasan Sitorus
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1406

Abstract

This research aims to analyze the performance of the shallot supply chain in Samosir Regency. Place and Time of Research This research was conducted in Samosir Regency, North Sumatra Province. Data Collection and Analysis Analysis of the Condition of the Shallot Supply Chain The condition of the shallot supply chain is discussed descriptively following the FSCN (Food Supply Chain Network) discussion framework developed by Van der Vorst. The research results show that shallot supply chain activities in Samosir Regency are based on a food supply chain networking model where fluctuating prices and weather are the main inhibiting factors in supply chain activities starting from product availability to delivery. Measuring the performance of the shallot supply chain using the Supply Chain Operations Reference (SCOR) method has not shown optimal results on all indicators such as delivery performance, standard compliance and conformity with standards. Judging from the profit shares of producers, collectors and retailers, they differ from each other, this reflects the unequal profits of each trading system so that the trading system in this area is not yet efficient. In general, the shallot trading system in this village is not yet efficient. It is a good idea for farmers themselves to sort and sort small, medium and large shallots. So that the selling price can also increase and be more profitable.
STIMULATING THE MSME PERFORMANCE MONITORING SYSTEM THROUGH IMPROVING PERFORMANCE AND IMPLEMENTING CREATIVE ECONOMICS Zulkarnaini; Zulfikar; Muhammad Arifai; Kheriah; Lakharis Inuzula; Julia Alfianti; Reynold Herwinsyah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a symbol of the strength of a region that must be developed. To support the development of MSMEs which continue to grow, various strategies are needed, especially how to encourage effective and efficient performance improvement. If these conditions can be implemented well, the development of MSMEs will facilitate the monitoring system for MSME performance by regional governments as an important part of improving regional performance, in this case the Department of Industry, Trade, Cooperatives and MSMEs. Apart from that, the consequences will have a direct impact on increasing regional economic value, especially on the growth of the creative economy which arises from the growth of MSMEs based on local wisdom, namely sharia-based. Therefore, it is very necessary to innovate policies by regional governments as an effort to accelerate regional economic development. This research is empirical research through a conclusive research design, namely by using data analysis using the Confirmatory Factor Analysis (CFA) method with the aim of seeing the advantages or strengths of each dimension of the MSME performance variables and the implementation of a sharia-based creative economy. The population that will be taken is all MSMEs in Lhokseumawe City based on data sources from the Department of Industry, Trade, Cooperatives and UMKM as the authority to supervise or monitor the performance of MSMEs. The sample determination method uses simple random sampling using the Isacc & Michael Table technique . The research results explain that the performance of MSMEs has the greatest contribution when compared to the implementation of a sharia-based creative economy in the Lhokseumawe City area. The results of the research prove that there is a need for regional government policy innovation, in this case the Department of Industry, Trade, Cooperatives and MSMEs, especially regarding monitoring and stimulating the performance of MSMEs through the existence of programs that encourage increasing the application of a creative economy based on local wisdom so that regions have advantages as a basis for implementing sharia Islam in Aceh Province.