cover
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,
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
CONSEQUENCES OF THE QUALITY OF FINANCIAL REPORTING Abdul Nesser Hasibuan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1714

Abstract

This study investigates the economic consequences of the quality of financial reporting in the manufacturing industry of the Indonesian Stock Exchange (Bursa Efek Indonesia). The sample comprises 100 manufacturing companies listed on the Indonesian Stock Exchange, observed over a period of 5 years. The analysis employs Structural Equation Modeling (SEM). The findings indicate that the financial performance characteristics do not significantly affect the quality of market-based financial reporting. However, these characteristics do have a significant impact on the quality of accounting-based financial reporting. Moreover, the intervening variables, represented by the influence of the company's performance on market-based and accounting-based financial reporting, exhibit a significant effect, which is notably larger than the direct impact. These results highlight the intricate relationship between financial performance, the quality of financial reporting, and their economic consequences within the manufacturing sector of the Indonesian Stock Exchange. They underscore the importance of accounting practices and reporting quality in shaping investors' perceptions and decision-making processes, thereby impacting the overall economic outcomes of the companies involved.
THE INFLUENCE OF TRUST AND PERSONAL SELLING ON CUSTOMER LOYALTY IN SETYA SHOP SIDOARJO MSMEs Ludiro, Galih; Fullchis Nurtjahjani; M Mustofa Hadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1716

Abstract

Setya shop is an individual company that sells 3Kg LPG, the company's success is motivated by several factors including customer loyalty, trust and personal selling, the purpose of this study is to test and analyse the effect of trust and personal selling simultaneously on customer loyalty at MSMEs Setya shop Sidoarjo. This research method is quantitative. The scope of this study uses two independent variables of trust (X1) and Personal Selling (X2) and the dependent variable used is customer loyalty at MSMEs Setya shop in Sidoarjo (Y). In this study, the population is customers of MSMEs Setya shop who make purchases at least once offline as many as 600 people/customers. The sample calculation in this study uses the Slovin formula with a significance rate of 10%. Therefore, this study has a sample size of 120 customers of Setya shop. In particular, this study used Simple Random Sampling. Data collection using a questionnaire with a Likert scale. Data analysis using multiple linear regression analysis and hypothesis testing consisting of t test, F test and coefficient of determination. The results concluded that there is a simultaneous influence of trust and personal selling on customer loyalty in MSMEs Setya shop Sidoarjo. This means that trust and personal selling are needed to create and increase customer loyalty at Setya shop Sidoarjo.
THE INFLUENCE OF SELF-AWARENESS, HAPPINESS AT WORK AND PHYSICAL WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE AT BPKP SUMATETA UTARA Victoria Via Dolorosa Situmorang; Ritha F. Dalimunthe; Sukaria Sinulingga
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1720

Abstract

The importance of examining employee performance is because government institutions must be effective so that goals are achieved both in quality and quantity. Low performance causes a government institution or organization to experience losses which can then damage the quality of a government institution (Paais, 2018). Problems that occur with employee performance, government institutions need a role in management with Human Resources (HR) management to be able to maintain and improve better performance. Therefore, employee performance is important for government institutions. An employee who has high performance can encourage the achievement of government agency goals. There are many supporting factors that cause a decline in performance, namely self-awareness, happiness at work and the physical work environment and job satisfaction. This research aims to determine the influence of self-awareness, happiness at work and the physical work environment on employee performance, mediated by job satisfaction. This research was conducted on all auditors at BPKP Provincial Province, totaling 140 people. Data analysis used in this research is the outer model and inner model with SmartPLS software. The research results show that self-awareness, happiness at work and the physical work environment influence employee performance. Self awareness, happiness at work and the physical work environment influence job satisfaction. Self-awareness, happiness at work and the physical work environment influence employee performance, mediated by job satisfaction.
THE EFFECT OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, CAPITAL STRUCTURE ON COMPANY VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Raja Palti Tambunan; Iskandar Muda; Endang Sulistya Rini
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1722

Abstract

This research is based on the need for the importance of company value which can affect investor perceptions and the share price of banking companies listed on the IDX. This study aims to examine the effect of disclosure of Corporate Social Responsibility, Good Corporate Governance, Capital Structure on Firm Value with Profitability as an Intervening Variable in banking companies listed on the IDX. The population in this study was 47 companies, using purposive sampling method in sampling, the number of samples was 29 banking companies listed on the Indonesia Stock Exchange in 2022 with an observation period of 5 years (2018 to 2022) so that the total data was 145 observations, and collected data through literature and documentation. With the use of a Quantitative descriptive approach, namely providing an overview or description of the data and hypothesis testing is done with Panel Data Regression Analysis using the Eviews Application. It is hoped that the results of this study can show the effect of disclosure of Corporate Social Responsibility, Good Corporate Governance, Capital Structure on Firm Value with Profitability as an Intervening Variable in banking companies listed on the IDX. Testing the first hypothesis states that CSR disclosure has no effect on firm value. Testing the second hypothesis states that GCG has no effect on firm value. Testing the third hypothesis states that capital structure has no effect on firm value. Testing the fourth hypothesis states that profitability has a positive and significant effect on firm value. Testing the fifth hypothesis states that CSR disclosure has a positive and significant effect on profitability. The sixth hypothesis testing states that GCG has no effect on profitability. The seventh hypothesis testing states that capital structure has a positive and significant effect on profitability. The eighth hypothesis testing states that CSR disclosure has a positive and significant effect on firm value through profitability. Testing the ninth hypothesis states that GCG has no effect on firm value through profitability. Testing the tenth hypothesis states that capital structure has a positive and significant effect on firm value through profitability.
ANALYSIS OF THE INFLUENCE OF SERVICE QUALITY IN THE STAY PERMIT SECTION ON THE SATISFACTION OF IMMIGRATION SERVICE USERS AT THE CLASS I IMMIGRATION OFFICE SPECIALLY TPI NGURAH RAI Tengku Ezy Andika; Sugiharto; Meilita Tryana Sembiring
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1726

Abstract

This research aims to find out whether Physical Evidence, Reliability, Responsiveness, Guarantee and Empathy simultaneously and partially influence the satisfaction of Immigration service users at the TPI Ngurah Rai Special Class I Immigration Office. This research uses questionnaire data with a sample size of 100 people using the Slovin formula. Data processing uses SPSS software and this research uses Double Linear. The research results show that the variables physical evidence, reliability, responsiveness and guarantee do not have a significant influence on service user satisfaction at the TPI Ngurah Rai Special Class I Immigration Office. The empathy variable has a significant influence on service user satisfaction at the TPI Ngurah Rai Special Class I Immigration Office. Taken together, the variables physical evidence, reliability, responsiveness, assurance and empathy have a significant effect on service user satisfaction at the TPI Ngurah Rai Special Class I Immigration Office.
STOCK PRICE DYNAMICS OF PALM OIL PLANTATION FIRMS: INSIGHTS FROM CURRENT RATIO, RETURN ON ASSET AND FIRM SIZE Dewi Maya Sari; Mislinawati; Hilmi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1733

Abstract

This study aims to analyze the effect of current ratio, return on asset and firm size on the stock price. The data in this study uses secondary data in the form of financial statements that meet the criteria so that 70 observation of companies were obtained. Data was analyzed using the Multiple Regression Analysis method. The results show that current ratio, return on asset, and firm size postive affect changes in stock prices. The implications of this study are that companies need to manage working capital effectively to ensure adequate liquidity, consider stable or increased dividend policies to attract more investors, and pursue acquisition or expansion opportunities to increase the size of the company, which can overall have a positive impact on market perceptions and stock prices.
IMPACT ANALYSIS BEFORE AND AFTER THE COVID-19 PANDEMIC: THE INFLUENCE OF PROFITABILITY, LIQUIDITY AND SOLVENCY ON COMPANY VALUE IN ISLAMIC JAKARTA INDEX 70 PERIOD 2018-2023 Roy Satria O. Sunggu; Iskandar Muda; Sirojuzilam
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1734

Abstract

This research aims to determine and analyze the influence of profitability, liquidity and solvency on company value in the Jakarta Islamic Index 70 for the 2018-2023 period. Apart from that, this research also aims to find out whether there are significant differences in profitability, liquidity, solvency and company value in the period before and after the Covid-19 Pandemic. This research is quantitative causality research, namely research that aims to determine causal relationships. The population in this research are companies that are members of the Jakarta Islamic Index 70 (JII70) for the 2018-2023 period. Based on the purposive sampling technique, it can be seen that the number of samples used in this research was 25 companies. The data analysis method in this research was carried out using Panel Data Regression Analysis and Paired t-Test (Difference Test) with the help of STATA software. The results obtained in this research indicate that profitability and solvency have a positive and significant influence on company value. Meanwhile, liquidity has a negative and significant influence on company value in companies that are members of the Jakarta Islamic Index 70 (JII70) for the 2018-2023 period. Other results in this research show that there are no significant differences in profitability, liquidity and solvency in the period before and after the Covid-19 pandemic in companies that are members of the Jakarta Islamic Index 70 (JII70).
THE ANALYSIS OF EXPORT COMPETITIVENESS ON INDONESIA'S PALM OIL, COCOA AND COFFEE COMMODITIES IN INTERNATIONAL MARKETS Khairul Akbar; Sukardi; Ahmad albar tanjung; Sirojuzilam; Irsad
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1735

Abstract

Agricultural commodities that are competitive in the international market are divided into three groups: plantation, food crops and forestry. The commodities with the greatest export potential within the plantation sector are coconut, coffee, cocoa and palm oil. Nevertheless, the lack of processing facilities for palm oil, coffee and cocoa means that Indonesia is unable to export finished products to overseas markets. Furthermore, these three commodities also encounter processing issues that fail to meet international standards, which can diminish their competitiveness. This study aims to investigate the competitiveness of a country in the international market. The data utilized in this study is secondary data. Secondary data were obtained from the Central Statistics Agency, the FOA website, and the UNCOMTRADE website. The data analysis employed qualitative analysis methods to assess the competitive advantage of Indonesian coffee, cocoa and palm oil commodities in the international market. The results indicated that, overall, the competitiveness of these commodities to destination countries was satisfactory, as evidenced by the RCA value exceeding 1. However, the cocoa commodity exhibited a competitiveness score below 1 when assessed against the United States.
CUSTOMER EXPERIENCE AND CUSTOMER ENGAGEMENT ON CUSTOMER LOYALTY WITH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE (CASE STUDY AT MEDAN OIL PALM RESEARCH CENTER) Indi Ade Fitri Koto; Sugiharto; Endang Sulistya Rini; Irma Zulhana Koto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1737

Abstract

The Palm Oil Research Center (PPKS) is a company that provides quality seeds, research products on the upstream and downstream sides, and provides satisfying services and services to meet the needs of the people and stakeholders and supports the sustainability of the Indonesian palm oil industry . To support the sustainability of the industry, PPKS must maintain customer loyalty. In addition, customer satisfaction is also an important aspect that affects customer loyalty. The purpose of this study is to analyze the effect of customer experience and customer engagement on customer loyalty through customer satisfaction. This research was conducted at the Palm Oil Research Center (PPKS) with a sample of 125 respondents. The data were analyzed using descriptive analysis and path analysis with the Smart PLS application. The results show that directly customer experience has a positive and significant effect on customer satisfaction, customer engagement has a positive and significant effect on customer satisfaction, customer experience has a positive and significant effect on customer loyalty, customer engagement has a positive and significant effect on customer loyalty, and customer satisfaction have a positive and significant effect on customer loyalty. Indirectly, customer experience has a positive and significant effect on customer loyalty through customer satisfaction and customer engagement has a positive and significant effect on customer loyalty through customer satisfaction.
DETERMINANTS OF FINANCIAL DISTRESS PREDICTION ALTMAN Z SCORE MODEL WITH PROFITABILITY AS A MODERATION VARIABLE IN TRANSPORTATION SUBSECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2022 Khairunnisa Br Manurung; Rina Br Bukit; Parapat Gultom
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1742

Abstract

The aim of this research is to test and analyze whether leverage, sales growth, operating capacity, and good corporate governance (GCG) influence the financial distress prediction of the Altman Z Score model with profitability as a moderating variable in transportation subsector companies listed on the Indonesia Stock Exchange in 2020 -2022. This research was carried out with a documentation study. This research uses secondary data, namely in the form of company financial reports for 2020-2022 which are published on the Indonesia Stock Exchange and can be obtained via the website www.idx.co.id. The sampling technique used was the purposive sampling method. Hypothesis testing uses binary logistic regression analysis. The research results show that leverage has a positive and significant effect on financial distress. Meanwhile, sales growth, operating capacity and good corporate governance have no effect on financial distress. Apart from that, profitability is able to moderate the effect of leverage on financial distress. However, profitability is unable to moderate the influence of sales growth, operating capacity and good corporate governance on financial distress.