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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 5 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2023): January, 2023" : 5 Documents clear
Isak 35 Practice on Financial Statements of Organizationsnon-Profit at the Cathedral Church St. Theresia Lisieux Sibolga Sahala Purba; Calista
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 5 No. 1 (2023): January, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v5i1.741

Abstract

Cathedral Church of St. Theresia Lisieux and other non-profit organizations rely on the preparation and delivery of financial reports, so professional groups that provide support to Indonesian Accountants (IAI) must provide new interpretations of financial reporting norms. PSAK 1 Amendment to the Presentation of Financial Reports IAI publishes an explanation of Accounting Standards Number 35 (ISAK 35) to improve understanding of the financial reports prepared and submitted. Cathedral Church of St. Theresia Lisieux would benefit from this. in obtaining external financial support. The purpose of this research is to compare the financial statements of St. Theresia Lisieux's financial reports comply with the ISAK 35 financial reporting framework. This research uses qualitative technical methods; Practice at Cathedral Church of St. Theresia Lisieux Descriptive analysis was used to compare Theresa Lisieux's theory and ISAK 35. Data for this research was collected through observation. Financial report of St. Cathedral Church Theresia Lisieux pointed out that the church has not yet developed its financial reporting mechanism in line with current requirements, especially ISAK 35, because the church only covers income and expenditure reports
Leadership Styles and Their Impact on Organizational Performance: a Business Management Perspective M. Guffar Harahap; Muhammad Hizbullah; Haidir Lubis
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 5 No. 1 (2023): January, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v5i1.981

Abstract

This study aims to investigate the relationship between leadership style and organizational performance in the context of business management. The background of the problem identifies the need for an in-depth understanding of the impact of various leadership styles on operational efficiency, employee satisfaction levels, and overall organizational performance. This research involves an in-depth literature analysis to understand leadership-related theories and findings in a business context. Research methodology includes quantitative data collection through surveys and regression analysis to test the relationship between the variables under consideration. The research location is within the context of diverse business organizations, covering various industrial sectors. The use of instruments such as the Multifactor Leadership Questionnaire (MLQ) is used to measure leadership style, while organizational performance indicators are obtained from financial data and performance appraisals.The results showed that transformational leadership style was positively correlated with organizational performance, while transactional leadership style was associated with increased operational efficiency. Democratic leadership style is positively related to the level of employee satisfaction. Contextual factors, such as market dynamics and technological developments, moderate the relationship between leadership style and organizational performance. The conclusion of this study is that the selection of the right leadership style, which is appropriate to the context and characteristics of the organization, can have a positive impact on the achievement of organizational goals. Contingency factors, such as management support and commitment, as well as organizational structure and corporate culture, also play a key role in determining the successful implementation of a particular leadership style
The Influence of Price Strategy in the Marketing Mix on Costumer Purchasing Decisions at Indocellular Tulungagung sholeh, Muh Ibnu; Sokip; Asrop Syafi’i; Dwi andayani; Sahri
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 5 No. 1 (2023): January, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v5i1.1066

Abstract

This research aims to determine the relationship between price, quality, promotion and service strategies in the marketing mix and consumer purchasing decisions at Indocellular Tulungagung. This research is an explanatory type. The population is all Indocellular employees, totaling 35 people. The research sample is saturated sample which also consists of 35 people. The data collection method was carried through distributing questionnaires directly to respondents. Data analysis uses Structural Equation Modeling (SEM) techniques based on the Partial Least Squares (PLS) variant. SEM testing is carried out with the Smart PLS application, including testing the Measurement Model (Outer Model), Structural Model (Inner Model), and Hypothesis Testing. The research results show that there is positive and significant influence between Price, Quality, Promotion and Service Strategy in the marketing mix on consumer purchasing decisions at Indocellular Tulungagung. Price Strategy has a significant influence on Purchasing Decisions (regression coefficient 0.65, T-value 7.42, P-value 0.001), as well Quality (regression coefficient 0.50, T-value 5.21, P-value 0.005), Promotion (regression coefficient 0.30 , T-value 3.14, P-value 0.025), and Service (regression coefficient 0.40, T-value 4.12, P-value 0.01). The overall results support the four research hypotheses, confirming that the aspects in the marketing mix together contribute significantly to consumer purchasing decisions
The Contributory Pension Scheme (Cps) and Sufficiency of Retirement Benefit of the Low Income Retirees of the Federal Public Service in Nigeria Abere Omotayo Johncally; Banjo Kudirat Adeola; Saka Toyin Shafau
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 5 No. 1 (2023): January, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v5i1.1073

Abstract

This study examined the level of sufficient retirement benefits under the contributory pension scheme emanating from the pool of savings contributed that can suffice to provide the minimum needed livelihood at retirement. The theories adopted for the study are the Pension Funding Policy and the Life Cycle Hypothesis. The secondary data of all pension contributions and retirement benefits were retrieved from series of publications of PenCom from the years 2004 to 2022. The primary data population consists of 1316 retirees. EasyFit 5.6 Professional Software together with the Least Square Model, accumulation and annuity formulae was employed to analyse the secondary data and the responses from the respondents during survey. EasyFit Software generated statistics using the Kolmogorov Smirnov, Anderson Darling and Chi-Square Models and ranked each model statistics generated to determine the best fit for both the data and the probability distribution used. Arising from the data collected and the analysis carried out using the Consolidated Public Service Salary Structure, the level of comfort of low income retirees who spent 20 to 35 years in active service is nothing to write home about due to insufficient pension benefits as a result of the challenges (such as investment and management of pension fund restrictions, political will and bureaucratic corruption) investigated. The study recommends the implementation of minimum pension derived with requisite modalities of 20 years as the minimum qualifying length of service and only 10-year post retirement subsidy
Identifikasi Administrasi Peserta Didik Pada SMA N 1 Labuhan Deli, Sumatra Utara Nasution, Anggi Dwi Rosidi; Rangkuti, Mhd Alfin; Padang, Taufik Febriansah
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 5 No. 1 (2023): January, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v5i1.1119

Abstract

This research aims to identify the student administration system, assess the efficiency of software usage, and identify challenges faced by SMA N 1 Labuhan Deli in managing student data, particularly in the context of new student admissions. The research method used is a qualitative approach with a case study as the framework. The results show that the student administration system in the school has progressed, especially in the use of software to manage data. However, there are challenges in the admission of new students involving complex administrative processes. The efficiency of using software to manage student data requires improvement, although it has positively contributed to facilitating administrative tasks. The main challenges involve better data integration, staff training needed to operate the software effectively, and improved coordination among units in the school. The findings of this research provide valuable insights for researchers, as well as for SMA N 1 Labuhan Deli in developing a more efficient and effective student administration, especially in the context of new student admissions and student data management          

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