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International Journal of Economics, Business Management and Accounting
Published by MULTITECH PUBLISHER
ISSN : -     EISSN : 30326028     DOI : https://doi.org/10.59890/ijebma.v6i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Economics, Business Management and Accounting (IJEBMA) is a research journal in the discipline of economics, business, management, information management, and accounting which is aimed to contribute to a novelty or state-of-the-art academic development or real-world business applications or both. This journal encompasses original research articles, including Economics, Business, management, Accounting, Finance, Behavioral Accounting, Accounting Management, information management, business Ethics, and entrepreneurship. IJEBMA is published by Multitech Publisher twice a year (January and July).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 81 Documents
 1   2   3   4   5 
Contextualization of the Audit Benefit for Tax Returns Jaider Granda Houses; Paola A. Carmona M; Lina M. Quiroz; Orlando Castellanos Polo
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 1 (2020): January 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i1.174

Abstract

It is essential to analyze the benefit of auditing in Colombia, review from when it began to be governed to date in order to contextualize and consolidate the information contained in the standard, giving the opportunity to understand in a simpler way the mechanism that is being used in tax returns. , for which it is intended to reduce the firmness times, the study is carried out in a toric way, asking about the edges that can be presented in various ways, the objective is to show and identify how and when it can be used in an appropriate way, to reach the conclusions the subject is structured in cases that occur in real life in which you can observe different scenarios that allow suggesting a correct use complying with the standard,At the end of all this analysis, a general panorama can be observed of how the benefit is being contributed at the country level
Economic Affectation of the Colombian State Due to Tax Evasion in the Customs Regime Andres Adolfo Zapata Grisales; Sergio Antonio Restrepo Erazo; Orlando Carmelo Castellanos Polo
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 1 (2020): January 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i1.175

Abstract

The fundamental purpose of this investigation is to determine the different origins that taxpayers have in the different regions of Colombia for not appearing and paying the national customs tax, becoming tax fraud. When we examine the education of taxpayers in customs and the payments they make, we can determine through the Tax Administration that the level of evasion is lower every day. The approach that we want to make known is with an analysis in the Dian databases, in the database of the Inspection and Determination group of the sectional tax department of all the municipalities of Colombia. The population that was employed was determined by natural and legal persons, that carry out tax activities in the customs tax which is equivalent to 3,496 taxpayers. As a consequence, it is analyzed that, if there is a greater inspection with the taxpayers, important information and excellent follow-up in the presentation and remuneration of the tax, the level of evasion will be lower and lower. It is important that taxpayers have an understanding of the rules and laws of each department and municipality to determine that the non-presentation and payment of the Tax will give sanctions, interest for default and administrative acts
The importance of having an inventory control system for the presentation of financial information for small businesses. Leidy Johana Posada Moreno; Orlando Carmelo castellanos polo
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 2 (2020): July 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i2.176

Abstract

The purpose of this investigation is to publicize the importance for small companies to implement an inventory control system for the presentation of their financial statements. In many cases, one may come to think that accounting should be applied to large companies and that small-scale businesses do not need it, but the reality is different, based on the fact that accounting seeks to provide the same objective for all companies, to control the resources and generate profits that help them to remain in time, in favor of this and to achieve a contextual knowledge of the study, a brief historical review of accounting is carried out from its origin, reaching the implementation of IFRS
Corporate Social Responsibility Financial Sector in Colombia, History, Evolution and Transformation Liseth Patricia Ortega Salgado; Orlando Carmelo Castellanos Polo
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 2 (2020): July 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i2.177

Abstract

The purpose of this research is to understand and learn about Corporate Social Responsibility in the Financial Sector in Colombia in terms of the different issues that refer to it as the importance in the transformation and management of financial resources for the good of its interest groups and society. In general, we will see its history, evolution and transformation until today   
Analysis of Factors Influencing the Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in Cooperative Financial Reporting in Bogor City Yuppy Triwidatin; Abdullah
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 1 No. 1 (2019): January 2019
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v1i1.181

Abstract

Study This aim For know influencing factors _ application standard accountancy finance entity without accountability public . factors the is level education part finance cooperative , age effort , socialization of SAK ETAP and understanding accounting . Population palace researcher This is whole cooperative active in the city of Bogor. Whereas For sample study are 83 cooperatives use purposive sampling method . Data analysis technique used in study This is analysis multiple linear regression . Research results show that level education part finance cooperative , age effort , socialization of SAK ETAP and understanding accountancy influential positive and significant in a manner simultaneous to application of SAK ETAP. For level education part finance cooperative influential positive in a manner Partial to application of SAK ETAP, meanwhile age business No influential positive and significant in a manner Partial to implementation of SAK ETAP, socialization of SAK ETAP has an effect positive and significant in a manner Partial to implementation of SAK ETAP and understanding accountancy influential positive and significant in a manner Partial  to application of SAK ETAP
The Effect of Food Product and Service Quality Towards Customer Satisfaction Towards Online Satisfaction on Grab Online Application Audrey Larisa Fortunata; Cecilia Angel Monica; Clarissa Oktavia Fondra; Crysani Mutiara; Sylvie Wilvian
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 3 No. 2 (2021): July 2021
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v3i2.214

Abstract

In line with the current advancement of information and communication technology, everything goes to the internet in any part of the world. Following the evolution of information and communication in the business world, such as purchasing and selling goods or services that are now done online (Winda Halimah, Nurdin Hidayat, & Nadya Fadillah Fidhyallah., 2021). The modern digital era has the potential to create numerous options for business success. It is also possible that culinary entrepreneurs who are now thriving in Indonesia may take advantage of this opportunity by developing online dining ordering systems in their culinary businesses.  The participants in this study are active users of the Grab web application who have used the online service. Purposive sampling was utilized to identify respondents who have used the food service at least once in the previous three months. In this research we plan to describe the demographic characteristics of the participants, including age, gender, employment, and frequency of app usage. To achieve this, we intend to calculate frequencies, percentages, means, and standard deviations. These statistical measures will help provide a comprehensive understanding of the participant demographics. Frequency refers to the number of occurrences of each category within a variable
The Impact of Services Quality, Word of Mouths, Facility, Price Towards Customers Satisfaction for Hotel JW Marriott Medan Thomas
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 1 No. 1 (2019): January 2019
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v1i1.215

Abstract

This study investigates the correlation between service quality, word of mouth referrals, facility attributes, pricing, and their collective influence on customer satisfaction at JW Marriott Medan hotel. Through a comprehensive analysis of these factors, the research aims to unveil their relative contributions to overall customer contentment. By discerning the key drivers of satisfaction, this study offers valuable insights to JW Marriott Medan's management for refining their strategies, potentially fostering elevated customer satisfaction, positive reviews, and a competitive edge in the hotel industry
The Influence of Atmosphere, Price, and Service Quality towards Customer Loyalty at Koral Restaurant of Apurva Kempinski, Bali Angelia Djingga; Angeline Roosaris; Bernardine Inggrid Dakhi; Clarence Chenvona; Gabriella; Vicky Florent
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 1 (2020): January 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i1.216

Abstract

The abstract of "The Influence of Atmosphere, Price, and Service Quality towards Customer Loyalty at Koral Restaurant of Apurva Kempinski, Bali" outlines a study that examines the relationships between atmosphere, price, service quality, and customer loyalty at the Koral Restaurant of Apurva Kempinski in Bali. Using a quantitative research approach, data was collected through surveys distributed to restaurant patrons. The study employed validated scales to measure the perceived atmosphere, price perception, service quality, and customer loyalty intentions. The collected data was subjected to statistical analysis, including regression analysis, to assess the impact of these factors on customer loyalty. Ethical considerations were observed throughout the research process. The findings contribute to a deeper understanding of the factors influencing customer loyalty in the context of fine dining restaurants, though potential limitations may arise from sample representativeness and self-reported data. Nonetheless, the study offers valuable insights for restaurant management seeking to enhance customer loyalty and overall dining experiences
The Impact of Generation Z’S Perception, Buying Interest, and Social Media Towards Purchase Decision in Cinema XXI Ticket Sales Over the Years Cecilia Endra; Felicia Angelina Tantono; Jerica Alverina; Putri Nadia Vanessa; Veriessa
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 2 No. 1 (2020): January 2020
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v2i1.217

Abstract

The abstract of "The Impact of Generation Z’s Perception, Buying Interest, and Social Media Towards Purchase Decision in Cinema XXI Ticket Sales Over the Years" provides an overview of a study that explores the relationships between Generation Z's perception, buying interest, social media engagement, and their purchase decisions regarding Cinema XXI ticket sales. Through a quantitative research approach, data was collected using surveys distributed among Generation Z individuals. The study employed validated scales to assess Generation Z's perception of the cinema, their buying interest, social media usage patterns, and how these factors influence their decisions to purchase Cinema XXI tickets. Statistical techniques, including regression analysis, were employed to analyze the data and determine the impact of these factors on purchase decisions. Ethical considerations were upheld in the research process. The findings contribute to a deeper understanding of Generation Z's behavior in relation to cinema ticket purchases, although potential limitations stem from the representativeness of the sample and self-reported data. Nevertheless, the study offers valuable insights for Cinema XXI's marketing strategies and audience engagement efforts
Analyzing the Impact of Store’s Reputation, Product Price, and Service Standards Towards Customer Repurchase Decision at Brastagi Supermarket (Gatot Subroto Street, Medan) Karisha Christie; Felicia
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 1 No. 1 (2019): January 2019
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v1i1.219

Abstract

Study This aim For know influencing factors _ application standard accountancy finance entity without accountability public . Population palace researcher This is whole cooperative active in the city of Bogor. Whereas For sample study are 83 cooperatives use purposive sampling method . Data analysis technique used in study This is analysis multiple linear regression . Research results show that level education part finance cooperative , age effort , socialization of SAK ETAP and understanding accountancy influential positive and significant in a manner simultaneous to application of SAK ETAP.

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