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Rico Nur Ilham
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admin@radjapublika.com
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+6281263081010
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Editorial Address
Jl.Pulo Baroh No.12 Lancang Garam Kecamatan Banda Sakti Kota Lhokseumawe, Aceh, Indonesia
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Kota lhokseumawe,
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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 TAXPAYER AWARENESS AND TAX SANCTIONS ON MOTOR VEHICLE TAXPAYER COMPLIANCE AT UPTD SAMSAT MANDAU DURI BENGKALIS RIAU Gembira Marbun; Maria Rosani Simbolon
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1978

Abstract

This study aims to test how much influence taxpayer awareness and tax sanctions have on motor vehicle tax compliance at UPTD. Samsat Mandau Duri. The sampling technique is by incidental sampling according to the predetermined criteria with a sample size of 100 taxpayers who have motorized vehicles and are registered at the Samsat Mandau Duri Office. Data obtained from Samsat Mandau Duri from 2019 to 2022. The analysis technique used in this study is multiple linear regression with a significance level of 5%. Based on the results of the t-test, it shows that Taxpayer Awareness has a positive and significant effect on Motor Vehicle Tax Compliance with a value of ????ℎ????????????????g 2.723 > ???????????????????????? 1.984 and a significance level of 0.008 > 0.05, Tax Sanctions have a positive and significant effect on Motor Vehicle Tax Compliance with a value of ????ℎ????????????????g 6.568 > ???????????????????????? 1.984 and a significance level of 0.000 < 0.05. Based on the results of the F test, it shows that Taxpayer Awareness and Tax Sanctions simultaneously have a significant effect on Motor Vehicle Tax Compliance with a value of ????ℎ????????????????g 30.161 > ???????????????????????? 3.09 and a significance level of 0.000 <0.05.
STRATEGY FOR DEVELOPING CATFISH CONSUMPTION CULTIVATION BUSINESS IN ECOTOURISM AREA, PEGUYANGAN, NORTH DENPASAR I Gusti Ngurah Sugiana; Dewa Nyoman Sadguna; I Nyoman Yoga Parawangsa; Kadek Johan Okan Adnyana; Ngurah Agus Crisna Aryan Budiarsa
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1963

Abstract

The purpose of this study is to determine the development strategy for catfish consumption cultivation business using SWOT analysis and SWOT matrix to determine the position of Pokdakan Mina Mandiri in which quadrant so that the development strategy for catfish consumption cultivation business used is appropriate for business sustainability. Research This uses a descriptive method with location determination by purposive sampling. considering that the research location has been raising consumption catfish for quite some time. Results analysis SWOT shows that the position of cultivators in developing the consumption catfish cultivation business is at quadrant III Turn Around/Stability (Change Strategy) Which to be continued with matrix SWOT so that the right strategy is obtained, namely the WO strategy, namely utilizing opportunities that exist by improving the internal weaknesses of Mina Mandiri group members. So the development strategy: (1) Cultivators can increase business capital by submitting proposals to local governments and BUMN (State-Owned Enterprises) and also through soft credit loans such as KUR (People Business Credit Program), (2) Cultivators can maintain stable catfish prices so that they can further encourage the spirit of the next farming business, (3) Cultivators can make alternative feed to prevent the cost of purchasing factory feed from increasing, (4) Cultivators can look for alternative markets other than the local market to maintain during simultaneous harvests so that prices do not fall or explore the online market, (5) Cultivators can take advantage of local government policies that support seeding activities so that businesses can develop more rapidly, and (6) Opportunities to meet the demand for fishing ponds must be considered because fishing ponds have quite a large potential to absorb catfish for consumption
FACTORS AFFECTING FOREIGN DEBT IN OIC COUNTRIES Sjafruddin; Inayah Swasti Ratih; Bahrina Almas; Robby Reza Zulfikri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1969

Abstract

This study looks at how current balance deficit, GDP, and government spending affect foreign debt in eight countries in the Organization of Islamic Cooperation: Lebanon, Jordan, Egypt, Pakistan, Morocco, Bangladesh, Kazakhstan, and Algeria. This research uses a quantitative method with data from 2010 to 2020. It uses panel data to explain information between units and cross sections. The results showed that the current balance deficit had no significant effect on foreign debt, but GDP and government expenditure had a significant effect.
THE EFFECT OF SERVICE QUALITY AND COMPANY COMMITMENT ON CUSTOMER LOYALTY THROUGH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE (CASE STUDY AT PT. KARYA SEMANGAT MANDIRI) IN MEDAN NORTH SUMATERA INDONESIA) Lina; Sugiharto Pujangkoro; Muhammad Anggia Muchtar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1975

Abstract

Chicken production in North Sumatra increased significantly from 2020 to 2022 which indicates that the business potential of broiler raising is promising. Broiler is known as a chicken which is able to produce high quality chicken in a short time which makes it a high ranking product in poultry raising. Partnership pattern between poultry raisers and companies is the main strategy in increasing productivity and the sustainability of broiler raising business. PT. Karya Usaha Mandiri as a holding company has developed a partnership with plasma broiler raisers to advance broiler raising business. However, there is dissatisfaction of plasma broiler raisers with the service quality of PT. Karya Pahlawan Mandiri, indicated by their complaints about the lateness of DOC supply and food, and irregular technicians' visits. The objective of the research is to analyze the influence of service quality and firm commitment on plasma broiler raisers' satisfaction and loyalty and to explore the correlation between customer satisfaction and loyalty in the context of this partnership. The research uses quantitative causality method which is aimed at analyzing the cause and effect correlation between service quality and the effect of the company's involvement in customer loyalty with customer satisfaction at PT. Independent Spirit Work. The research location is at the broiler raising place, Binjai, North Sumatra. The population is 322 clients of the company, of which 140 are used as samples, taken by using simple random sampling technique. Te data are gathered by using Likert Scale questionnaire and analyzed by using Partial Least Square (PLS) technique with SmartPLS version 3. software. The results of the research show that service quality does not have any significant influence on customer loyalty but has a positive and significant influence on customer satisfaction. Customer satisfaction significantly influences customer loyalty which indicates that good service will increase satisfaction and, in turn, it will increase loyalty. Service quality does not influence customer loyalty through customer satisfaction while firm commitment influences loyalty through customer satisfaction.
SENTIMENT ANALYSIS FOR IMPROVING THE QUALITY OF IMMIGRATION M-PASSPORT SERVICES Paula Tamba; Prihatin Lumbanraja; Nazaruddin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1989

Abstract

Sentiment analysis to improve the quality of M-Passport Immigration services. The type of research to be conducted is descriptive research. Descriptive research is research that describes or explains a particular phenomenon, condition, or object systematically, factually, and accurately. This study collects information to answer the researcher's questions by paying attention to aspects obtained from many research data, so that it can describe a condition, event, or phenomenon specifically and sequentially. Therefore, this study wants to describe specifically and obtain facts about the sentiment of M-Papsor application users through reviews on the Google Play Store platform. The data source in this study is secondary data. Secondary data is taken from user reviews of the M-Passport application on the Google Play Store starting from June 1, 2022 to June 30, 2024 using the scrapping method. Based on the labeling process with the help of Python on the Google Collaboritory platform, the distribution of review data on the M-Passport application was obtained with positive user opinions of 12.32% and negative user opinions of 87.67%. Based on sentiment analysis using the Support Vector Machine (SVM) and Naïve Bayes Classifier (NBC) algorithms, the best accuracy results were obtained through the SVM method with an accuracy of 98%, precision 97%, recall 98%, and f-measure 97% while the NBC method obtained an accuracy of 87%, precision 88%, recall 84%, and f-measure 86%. Where, from these results it can be interpreted that the Support Vector Machine (SVM) algorithm has good performance in classifying sentiment on the M-Passport application. Based on the identification of the service quality variable in the negative sentiment class, the reason users gave the most negative comments was because of the reliability factor which obtained the highest percentage of 43.5%, the responsiveness factor of 27.6% empathy of 11.2%, tangibility of 8.9% and assurance of 8.7%.
THE EFFECT OF DISTRIBUTION OF UMKM FINANCING BY BPRS RAHMA HIJRAH AGUNG ON THE GROWTH OF THE UMKM INDUSTRY AND EMPLOYMENT IN LHOKSEUMAWE CITY Aulannisa Syuda; Teuku Zulkarnain; Ahmad Fauzan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2020

Abstract

Small Micro and Medium Enterprises (UMKM) have a role as one of the tools for community empowerment to optimize agricultural products, especially small or rural communities. Processing carried out by UMKM is able to add economic value and benefits to the community and its region. The purpose of the study is to determine the effect of the distribution of BPRS Rahma Hijrah Agung funds on the growth of UMKM and labor absorption in the city of Lhokseumawe. The method used in this study is a quantitative method. The source of data collection uses publication data from the Central Statistics Agency and data on the distribution of UMKM funds sourced from BPRS Rahma Hijrah Agung. The variables in the scope of this study use time series data, consisting of independent and dependent variables. The focus of the research observation is on data on fund distribution (X) as well as UMKM growth (Y1) and labor absorption (Y2). The data analysis technique uses simple linear regression analysis, previously a classical assumption test was carried out. The results of the t-test show that the distribution of UMKM funds at BPRS Rahma Hijrah Agung has a direct and significant effect on the growth of UMKM and the absorption of labor in Lhokseumawe City.
ANALYSIS OF WHEAT FLOUR DEMAND IN MEDAN CITY Ummul Hikmah Saragih; Dian Hafizah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2038

Abstract

This study analyzes the demand for wheat flour in Medan City, with the aim of determining the effect of wheat flour prices and income on demand. Using the Marshallian Linear Demand model, the data used covers the period 2018-2023. The results of the analysis show that wheat flour prices have a significant effect on demand, with a coefficient of 0.165, while the effect of income is not significant with a coefficient of 0.016. The regression model used shows an R-squared value of 0.842, indicating that this model is able to explain 84.2% of the variation in wheat flour demand. The classical assumption test shows that there are no problems of multicollinearity, heteroscedasticity, and autocorrelation, and the data is normally distributed. These findings provide insight into the dynamics of wheat flour demand and its implications for marketing strategies in the agricultural sector.
BIONEENSIS BIOLOGICAL FERTILIZER DISTRIBUTION ANALYSIS IN THE SUMATERA ISLAND REGION Fahri Putra Hafira; Abdul Rauf; Isfenti Sadalia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1981

Abstract

The title of this study is "Analysis of Bioneensis Biofertilizer Distribution in the Sumatra Island Region". This type of research is a qualitative analytical research with a case study design. The number of informants in this study was 27 informants. The results of the research that has been conducted indicate that the distribution process of biofertilizers in the Sumatra Island Region has been carried out in accordance with the distribution procedures that have been set by the company which is done by increasing the number of Marketing Partners in each Province that are legally registered so that their legality is clear which will be used to facilitate or bring the distribution of Bioneensis biofertilizers closer to users. The problem concerning the smooth distribution process of Bioneensis biofertilizers in the Sumatra Island Region at the distributor is the limited transportation to distribute Bioneensis biofertilizers to resellers where limited transportation or transportation results in expensive shipping costs and also shipping times that take quite a long time, and there are also obstacles regarding errors in reporting verification results and validation as well as in the payment system that uses cashless. For the obstacles faced by resellers in the process of distributing Bioneensis biofertilizer to farmers in the Sumatra Island Region, it also lies in shipping where shipping costs from distributors are expensive, competition between resellers is increasing, and also in the shipping process where there are still many areas that are still difficult to access by couriers which will cause limited fertilizer stock among resellers to be distributed to farmers. Suggestions for further researchers It is suggested to further develop the research model, add discussion topics such as obstacles in carrying out distribution and also how to overcome them so that in the future research on the distribution of Bioneensis biofertilizer can be more varied and better.
ANALYSIS OF CASSAVA FARMING BUSINESS RISK USING ANALYTIC NETWORK PROCESS Reza Hanafi Lubis; Dita Deviana Fadhilah; Sriwardany; Wan Dian Safina; Rainal Sunny
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1991

Abstract

It is important to develop research to support food and energy sustainability. This includes managing existing risks, because risk is the core of the paradigm underlying risk management initiatives. This research is aimed at analyzing priority risks in the on-farm aspects of cassava. The research location is in Serdang Bedagai Regency, which is a cassava production center in North Sumatra. This research uses the analytic network process method with the help of superdecision software. We involved three experts in the field of cassava farming who we chose based on experience, knowledge and interests in cassava cultivation in the research area. The identification results in this research found five stages carried out in cassava farming and each stage has potential risks. We also identified three risk criteria and eleven risk sub-criteria. Through analysis using the analytic network process method, we have found that the three priority risks in this research are the risk of low market prices, fertilizer costs and flood risk. Based on the results of this research, we have also explained the managerial implications intended for the future progress of cassava farming.
SYSTEMATIC LITERATURE REVIEW OF THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM BASED ON MODERN TECHNOLOGY IN BUMDES CONTRIBUTES TOWARDS IMPROVING THE QUALITY OF FINANCIAL REPORTS IN TERMS OF ACCURACY, TRANSPARENCY AND ACCOUNTABILITY Rosalena Belo Ratte; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2016

Abstract

The purpose of this study is to explore the application of modern technology-based accounting information systems in BUMDes contributing to improving the quality of financial reports in terms of accuracy, transparency, and accountability at various organizational scales and types of businesses. The method used is Systematic Literature Review aimed at ensuring and evaluating the contribution of previous studies on the application of modern technology-based Accounting Information Systems in BUMDes Financial Reports. The assessment of the quality of the articles obtained includes the validity, reliability, and relevance of the research to the questions asked. In general, this study presents the importance of the application of modern technology-based accounting information systems to support BUMDes activities and accountability amidst increasingly tight business competition. Modern technology offers the right solution to help facilitate various jobs, one of which is the automation of Financial Reports.