International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
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
<![CDATA[ANALYSIS OF INCOME RECOGNITION METHODS ]]>
<![CDATA[Maizur Maharani Putri]]>;
<![CDATA[Haliah]]>;
<![CDATA[Nirwana]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v4i2.1570
<![CDATA[The main problem that usually arises in revenue accounting is when revenue is recognized and measured, whether the revenue has been measured and recognized in accordance with generally accepted financial accounting standards. Because revenue recognition needs to be done at the right time for economic events that generate revenue, the amount recognized must also be measured precisely and precisely so that the company can present financial statements fairly. This research is in qualitative form, so the data taken is descriptive in the form of written or spoken words obtained from interviews, field notes and other materials so that it can be easily understood and informed by others. This research aims to determine the revenue recognition method used at PT. Indonesian Credit Insurance Makassar Branch. The research results show that revenue recognition at PT. Indonesian Credit Insurance Makassar Branch is carried out when the policy is issued and the Principal makes payment at the finance/cashier section with payment and is made if the Insured pays the premium in full to PT. Indonesian Credit Insurance Makassar Branch.]]>
<![CDATA[THE INFLUENCE OF SELF ASSESSMENT SYSTEM, TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS A MODERATION VARIABLE IN KPP PRATAMA SOUTH MAKASSAR ]]>
<![CDATA[Intan Febrianti]]>;
<![CDATA[Haliah]]>;
<![CDATA[Nirwana]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v4i2.1571
<![CDATA[This research aims to examine the effect of the Self Assessment System, Tax Knowledge on Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama South Makassar. The population of this research is taxpayers registered at KPP Pratama South Makassar. In selecting the sample we used the Slovin formula so that the total sample obtained was 100 taxpayers. This research uses field research methods. The type of data we use in this research is quantitative data, while the data source is primary data. To collect field data, this research used a survey method by distributing questionnaires. The statistical method used to test the hypothesis is to use SEM with the help of the Smart PLS program. The results of the analysis show that the self-assessment system and tax knowledge have a positive and significant influence on taxpayer compliance, while the moderating variable in this research, namely tax sanctions, strengthens the influence of self-assessment. tax systems and knowledge on taxpayer compliance.]]>
<![CDATA[MEDAN ZOO TOURISM AREA DEVELOPMENT PLANNING USING SWOT ANALYSIS ]]>
<![CDATA[Feby Milanie]]>;
<![CDATA[Ruben Simangunsong]]>;
<![CDATA[Sihar Sinurat]]>;
<![CDATA[Novawati Siregar]]>;
<![CDATA[Olivia Maria M Panjaitan]]>;
<![CDATA[Jericho Alpasyakh H]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v4i2.1575
<![CDATA[This research aims to researchMedan Zoo Tourism Area Development Planning Using SWOT Analysis.The type of research used in this research is descriptive research with a qualitative approach. The aim of descriptive research is to provide a factual and accurate description or presentation of the facts and characteristics of the research object according to what is being studied. The analysis method is in the form of system analysis using SWOT Analysis.The existing condition of the Medan Zoo (Medan Zoo) has the potential to be developed and can attract the attention of investors. This can be seen from the land which is quite large and has potential, the availability of service facilities such as canteens, prayer rooms, the availability of infrastructure such as clean water networks, drainage, roads and others. The problems that currently exist at the Medan Zoo (Medan Zoo) are the lack of diversity of animals available, the lack of other supporting tourist attractions, the lack of awareness of visitors to dispose of rubbish in the right place, the condition of animal enclosures that are not well maintained, and the disposal of animal waste has not been properly planned. resulting in an unpleasant odor that can cause discomfort, poor drainage network system.]]>
<![CDATA[ANTHROPOLOGICAL PERSPECTIVE: SOCIO-CULTURAL ASPECTS OF MEENA TRIBES IN RAJASTHAN STATE, INDIA ]]>
<![CDATA[Enayatullah Dadmana]]>;
<![CDATA[Habibullah Haidari b]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v4i2.1576
<![CDATA[The tribes are still shrouded in mystery. Almost half of the world's tribal population lives in India. The highest concentration of tribal population is mainly in areas like Rajasthan state. Nearly 14% of Rajasthan's overall population is made up of tribes. The Bhil and Meena tribes are the two largest tribal groups in Rajasthan. The slopes of the Vindhya and Aravalli mountain ranges are home to the majority of Rajasthan's two tribes. The aim of present research is to describe the Society and Culture in transition with Special reference to the Meena Community of Rajasthan. Meena tribes are the most famous tribes in the state of Rajasthan that have their own social and cultural customs and manners, therefore the purpose of this research is to identify the social and cultural customs of these tribes. In order to collect information, the descriptive method was used, and the social and cultural points of these tribes were placed in the charts. The research results show that sociocultural and dietary practices were suitable for their level of life.]]>
<![CDATA[THE INFLUENCE OF RETAIL SERVICE QUALITY AND PRODUCT PRICES ON CONSUMER SATISFACTION AT SUZUYA PASAR ACEH BARU ]]>
<![CDATA[Retta Marina BR Siahaan]]>;
<![CDATA[Sukaria Sinulingga]]>;
<![CDATA[Sugih Arto Pujangkoro]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v4i2.1584
<![CDATA[This research aims to test and analyze the influence of retail service quality and price on consumer satisfaction at Suzuya Pasar Aceh Baru. Population of all Suzuya Pasar Aceh Baru consumers. Determining the number of samples to use the formula is 5 times the number of indicator variables, totaling 31 indicators used, totaling 155 samples. The analysis technique used is multiple linear regression analysis. The research results prove that Retail Service Quality and Price are the factors causing the decline in consumer satisfaction which has an impact on the decline in sales of Suzuya Pasar Aceh Baru. This is known from the respondents' answers where the respondents' perceptions regarding Retail Service Quality and Prices are Not Good. Personal Interaction, Promises, and Problem Solving partially do not have a significant effect on Consumer Satisfaction at Suzuya Pasar Aceh Baru. Meanwhile, Policy, Physical Appearance, Convenience, and Price show that they partially have a positive and significant effect on Consumer Satisfaction at Suzuya Pasar Aceh Baru. Simultaneous testing shows that Retail Service Quality and Price simultaneously influence Consumer Satisfaction at Suzuya Pasar Aceh Baru.]]>
<![CDATA[IDEOLOGY OF BHAGAT SINGH WITH SPECIAL REFERENCE TO INDIA'S FREEDOM STRUGGLE ]]>
<![CDATA[Khalid Bashir]]>;
<![CDATA[Ishfaq Ahmad Mir]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v4i2.1585
<![CDATA[Bhagat Singh, a prominent freedom fighter and revolutionary from India, played a crucial role in India's struggle for independence from British colonial rule. His ideology was shaped by a deep sense of patriotism, a firm belief in socialism, and a desire for social equality and justice. This research paper aims to provide an in-depth analysis of Bhagat Singh's ideology, with a special focus on its relevance to India's freedom struggle. It explores the key principles of Bhagat Singh's ideology, his motivations, and the impact of his ideas on the Indian freedom movement. Additionally, this paper examines Bhagat Singh's contributions to the anti-colonial struggle, his methods of protest, and the legacy he left behind as a martyr for the cause of Indian independence.]]>
<![CDATA[THE INFLUENCE OF COMPENSATION PROVISION AND WORKING ENVIRONMENT ON THE PERFORMANCE OF VILLAGE APPARATUS WITH WORK MOTIVATION AS AN INTERVENING VARIABLE (Case Study on Sugar Village Officials) ]]>
<![CDATA[Rumiris Siahaan]]>;
<![CDATA[Rakhmawati Purba]]>;
<![CDATA[Rizki Wulanita Batubara]]>;
<![CDATA[Shofyan Roni]]>;
<![CDATA[Pinondang Nainggolan]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v4i2.1586
<![CDATA[The aim of this research is to see the effect of compensation and the work environment on the performance of village officials with work motivation as an intervening variable''. (case study on Pergulaan village officials). The type of research used in this research is quantitative. Quantitative methods are a type of research that has a systematic, planned and structured approach from the start until the creation of the research design. The nature of the research in this study is replication. This research uses multiple linear analysis methods, multiple linear analysis methods are used to test the influence of two or more independent (explanatory) variables on the dependent variable. The results of the research show that compensation influences the work motivation of Pergulaan village officials, the work environment influences the work motivation of Pergulaan village officials, compensation influences the performance of Pergulaan village officials, the work environment influences the performance of Pergulaan village officials, motivation influences the performance of Pergulaan village officials, motivation can mediating the relationship between compensation and the performance of Pergulaan village officials, work motivation can mediate the relationship between the work environment and the performance of Pergulaan village officials.]]>
<![CDATA[THE INFLUENCE OF WORK EXPERIENCE AND ENVIRONMENTAL UNCERTAINTY ON EMPLOYEE PERFORMANCE MEDIATED BY WORK FLEXIBILITY IN HUMAN RESOURCE PRACTICES IN REGIONAL OFFICE EMPLOYEES OF THE DIRECTORATE GENERAL OF TAXES NORTH SUMATRA I KPP PRATAMA MEDAN POLONIA ]]>
<![CDATA[Gracemonn Sitompul]]>;
<![CDATA[Yeni Absah]]>;
<![CDATA[R. Hamdani Harahap]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v4i2.1587
<![CDATA[The performance of employees at the Medan Polonia KPP Pratama Office is not yet optimal, which is reflected in the level of errors in tasks and non-achievement of targets. Apart from that, low work flexibility can be seen from the difficulty of employees adapting. The experience of working in the office is still not strong, especially in switching from offline to online work after the pandemic. Uncertainty in the work environment also affects employee effectiveness and efficiency. This research aims to test and analyze the impact of various factors such as work flexibility, work experience and environmental uncertainty on employee performance. This research uses quantitative descriptive methods. The research sample was 100 KPP Pratama Medan Polonia employees. Data collection was carried out through distributing questionnaires and data analysis was carried out using the SmartPLS application. The research results show that Work Experience and Work Flexibility have a positive effect on improving employee performance, with Work Flexibility also acting as a mediator in this relationship. In contrast to Environmental Uncertainty, this variable has been proven to have a negative effect on Employee Performance.]]>
<![CDATA[RELIGIOUS UNDERSTANDING AND ISLAMIC GLOBALIZATION: HUMAN TRUTH FROM THE PERSPECTIVE OF ISLAM, A HISTORICAL REVIEW ]]>
<![CDATA[Mohammad Sadiq Harifal]]>;
<![CDATA[Enayatullah Dadman]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v4i2.1601
<![CDATA[In an era marked by profound shifts in global dynamics, the intersection of religious understanding and Islamic globalization emerges as a critical locus of inquiry. This paper embarks on a nuanced exploration, delving into the depths of human truth as perceived through the complex prism of Islam. Anchored in a historical and political context, our analysis navigates through epochs of Islamic civilization, tracing the evolution of thought, belief systems, and the intricate interplay between religion and global dynamics. This research adopts a qualitative research design Qualitative methods such as textual analysis, historical review, and case studies are utilized to explore the religious understanding and Islamic globalization. the results of this research indicate that the discovery of religious understanding and Islamic globalization has a profound insight to find the human reality in Islamic tradition.]]>
<![CDATA[STUDY OF THE IMPACT OF CLIMATE CHANGE ON PRODUCTIVITY AND DISEASES OF RICE PLANT IN VILLAGES OF SIMALUNGUN DISTRICT ]]>
<![CDATA[Khairil Hanif]]>;
<![CDATA[Tri yuslisa sirait]]>;
<![CDATA[Nurhayati]]>;
<![CDATA[Asmanizar]]>;
<![CDATA[Syamsafitri]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v4i2.1606
<![CDATA[The aim of the research is to evaluate whether climate change has occurred in Simalungun Regency and study its impact on rice productivity and pest attacks. The research was carried out in March – May 2023 in Simalungun Regency, North Sumatra Province. With the results of the study of the impact of climate change on productivity and disease in rice plants in Sei Merbau village, Ujung Padang subdistrict, Simalungun district, carried out using the location survey method and taking climate data from the BMKG office, data on production, productivity and disease pests on rice plants were taken. from the agricultural service office. The climate data for 3 years that has been obtained is compared each year by looking at the results of developments in productivity and pests and diseases in rice plants in Sei Merbau village, Ujung Padang sub-district, Simalungun district. In 2018-2020, the climate in Simalungun district experienced fluctuations every year which could have an impact on the development of rice plant productivity and rice plant diseases in Simalungun district every year. There is a significant level of correlation between rainfall and rainy days on rice production and productivity in Simalungun Regency.]]>
