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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,
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).
Articles 81 Documents
The Influence of Brand Image, Social Media Advertisement, and Word of Mouth Toward Customer Attraction at Alvina Hotel, Pematang Siantar Natalia Haudy
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.v1i1.289

Abstract

This study investigates the collective impact of brand image, social media advertisement, and word of mouth on customer attraction at Alvina Hotel in Pematang Siantar. Through a mixed-methods approach encompassing surveys and qualitative interviews, the research illuminates the intricate relationships between these factors. Results highlight the pivotal role of a positive brand image in fostering customer interest and the potential of strategic social media campaigns to expand the hotel's reach. Additionally, the study underscores the enduring influence of word of mouth in shaping potential guests' perceptions and decisions. By delving into these dynamics, the research provides valuable insights for Alvina Hotel to refine its marketing strategies and enhance its competitive standing within the hospitality sector
Exploring the Aesthetic Elements of Development Communication Uduak Imoh; Christiana Chundung
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.v1i1.327

Abstract

Development communication plays a vital role in fostering social change and facilitating sustainable development. While effective communication strategies are essential, the integration of aesthetic elements adds depth and power to development messages, resulting in increased engagement and impact. This paper examined the world of aesthetics within development communication, analyzing how visual, auditory, and sensory elements can effectively convey messages, elicit emotions, and inspire action. However, the role of aesthetics in this field has received limited attention. Findings from this research will contribute to a deeper understanding of the aesthetic dimensions of development communication, providing valuable insights for practitioners and policymakers in designing more impactful and engaging communication strategies to address pressing developmental challenges
Customers’ Perception and Encounters in Social Media Platforms Used for Online Advertising Arc J. Datario; Rubenson M.Magraci; Altea M. Esquillo; Nicko A. Mganye; Glenda P. Binay
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 1 No. 2 (2019): July 2019
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v1i2.385

Abstract

This  research study aims to investigate customer perceptions and experiences regarding affiliate sellers in social media. With the increasing prevalence of social media platforms as influential marketing channels, understanding how customers perceive and engage with affiliate sellers is crucial for both marketers and influencers.The study employs an  online survey method to collect data from fifty five (55) random online shoppers as a  diverse sample of social media users. The survey questionnaire comprises structured questions designed to assess customer perceptions and experiences with affiliate sellers, including their trust levels, perceived authenticity, purchase intentions, and satisfaction with recommended products. Additionally, demographic information is collected to analyze any potential variations in customer perceptions based on factors such as age, gender, and social media usage patterns.By understanding customer perceptions and experiences on affiliate sellers, marketers can enhance their understanding of consumer behavior in the context of social media marketing and optimize their affiliate marketing strategies accordingly. These insights can help marketers improve the effectiveness of their campaigns, build stronger relationships with customers, and drive higher levels of customer engagement and satisfaction.In conclusion, this quantitative research study provides valuable insights into customer perceptions and experiences regarding affiliate sellers in social media. The findings offer practical implications for marketers and influencers seeking to maximize the impact of their affiliate marketing efforts in the ever-evolving landscape of social media platforms Keywords: customers perception, affiliate sellers performance, increased sales to the market, exploring customers experiences.
Pharmaceutical Marketing: A Contrast of Different Markets Rehan Haider
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 1 No. 2 (2019): July 2019
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v1i2.386

Abstract

Pharmaceutical Marketing  is a versatile field that varies considerably across various markets, compelled by diverse supervisory atmospheres, service behaviors, and healthcare structures. This item provides a brief overview and corresponding blueprints for drug marketing in developed and emerging markets. In developed markets like the United States and Western Europe, drug shopping is characterized by intense competition, tight management, and a strong emphasis on direct-to-service billing. Pharmaceutical companies laboriously test drugs, often developing costly ones. Consequently, shopping efforts devote effort to something that establishes brand knowledge and differentiates brands. Direct-to-service announcements, through television, print, and mathematical radio, play a pivotal function in these markets, often accompanying customers in distinguishing drugs by name and following physician prescribing patterns. In contrast, emerging markets such as India and Brazil, present a variety of landscapes Here, the foundation and approach to cures are challenges, and pricing pressures are more important. Pharmaceutical parties in these domains often plan out general translations of drugs due to economic constraints. Marketing plans in emerging markets frequently include a more meaningful emphasis on affordability, approach ability, and alliances with local healthcare providers. Moreover, word-of-mouth shopping and society's health laborers play a critical role in influencing patient selections. Pharmaceutical shopping in two developed and emerging markets nevertheless faces growing scrutiny concerning moral practices, transparency, and the balance between profits and community health. The regulatory crowd everywhere is tightening their belts to guarantee that shopping efforts do not compromise patient security or information for purchasers
The Case Study on the Relationship Between Crude Oil Prices Stimulating the Economic Growth in Malaysia Yeoh Wee Win
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 3 No. 1 (2021): January 2021
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v3i1.415

Abstract

The uncertainty in the crude oil prices had always become the limelight attracting attention of many individuals and businesses over time concerning on the economic condition for the country. This concerns had not become any exception for Malaysia as the developing nation where the constant rising of the crude oil prices had been viewed as the contributor towards the development of the local economic growth in the country. With this, the problem statement had been identified to study the relevance impact and relationship between the drive of the crude oil price against the growth of the real GDP (Gross Domestics Product) rate in Malaysia. The quantitative study had bene designed to study the data based on the timeline from 2008 o 2023 to cover the economic cycle from the last financial crisis to recent time. The outcome of the study had provided clear evidence to reject the initial suggestion as there is not sufficient evidence to present the significant relationship between the crude oil price against the real GDP growth for the country. Therefore, the study had concluded with the irrelevance impact from the price of crude oil in affecting the economic growth in Malaysia where the future scope of study had been recommended to explore the similar study in other country as well as replacing other economic variables to understand further on the impact from crude oil prices in the economy
Effects of Human Resource Accounting on Organisational Productivity of Selected Tertitay Institutions in Oyo State Ige Olubunmi Oladeji; Michael Adeyemi Olayiwola
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 3 No. 1 (2021): January 2021
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v3i1.434

Abstract

This study examined the effects of human Resource Accounting on orgnisational productivity of selected tertiary institution in Oyo state. The study focused on staff training, remuneration and development. The population of the study comprised of 74 employees randomly selected from public and private institutions. A structured and validated questionnaire was used for data collection from the respondents. The response rate was 80% of the respondents. Descriptive statistics and correlation were adopted in the analysis of data. The results of regression analysis revealed significant correlation of staff training and development with organisational productivity with p value .000<0.05 level of significant. Similarly, employee remuneration exert a positive significant effect with Organisational productivity with p value .000<.05 level of significant. The findings recommended that management can increase their organisational productivity by investing much in staff training and development and employee remuneration in return will bring a great improvement in organisational productivity of the institutions
Tax Justice and Voluntary Compliance of the Taxpayers in Nigeria Oyeniyi Oluwafunmilayo Caroline; Okoughenu Sunday Azeita
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.v3i2.451

Abstract

The study examined how tax justice could influence voluntary tax compliance among taxpayers in Nigeria in which the theoretical underpinning was expediency theory which establishes the practicability and feasibility of a tax administration to the extent of its formulation and collection. The work’s methodology was an ex-post facto research design where the authors were afforded an avalanche of secondary sources-oriented data between 1981 to 2020. The proxies of Tax justice were Petroleum Profit Tax (PPT), Companies Income Tax (CIT), Duties and (D) while the proxies of voluntary compliance before the advent of Voluntary Assets Income and Declaration Scheme (VAIDS) is the Gross Domestic Product (GDP) upon which tax was paid). The result of the study of the main objective posited a significant relationship between tax justice and voluntary tax compliance among taxpayers (0.03 @ 5% significance level). The result of the specific objectives also revealed a significant relationship between the explained and explanatory variables (0.02, 0.00 @ 5% significant level). In addition, the Analysis of Variance (ANOVA) result of 0.00 is significant at the 5% level. Also, Pearson’s result shows a positive correlation between GDP on one hand and PPT, CIT, and D on the other hand. The study, therefore, concluded that with a virile and formidable tax justice system many taxpayers will voluntary and promptly file returns to pay tax since they can now feel the impact of the tax regime
The Effect of Tax Arrears and Motor Vehicle Tax Revenue on Regional Revenue Dody Faraitody Teguh; Astri Dwi Andriani; Muhamad Fikri Esa Putra Humaedi
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 4 No. 1 (2022): January 2022
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v4i1.700

Abstract

As the development of motorized vehicles advances every year, this should have an impact on tax revenues, but basically there is no influence from the increase in vehicles every year on tax revenues and motor vehicle tax arrears. Likewise, what happens in the Cianjur Regency area is that every year the number of vehicles increases, revenue should also increase and arrears decrease, basically the increase in vehicles every year has no impact on tax revenues and arrears in the Cianjur Regency area, even to the point that targets and realizations are not achieved. Motor vehicle tax receipts and arrears which affect regional income in the Cianjur Regency area. So with this the researcher aims to find out how big the influence of tax arrears and motor vehicle tax revenue is on regional income in the Cianjur Regency area. The method used is a descriptive associative quantitative method, and produces an influence of tax arrears and motor vehicle tax revenues on regional income in the Cianjur Regency area of 75.5%
The Effect of Debt on Business Profit (Case Study at PT. Gudang Garam Tbk Listed on the Indonesia Stock Exchange for the 2015-2020 Period) Dody Faraitody Teguh; Astri Dwi Andriani; Fitri Pebryanti
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 4 No. 1 (2022): January 2022
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v4i1.701

Abstract

Research conducted by the author to determine the effect of debt on operating profits at PT. Gudang Garam Tbk. Listed on the Indonesian Stock Exchange for the 2015-2020 period. The independent variable is debt, the dependent variable is operating profit. The sampling type chosen was purposive sampling. Quantitative data type. Secondary data sources include financial reports accessing www.idx.co.id and each company's website. The research results show that the effect of debt on business profits is two linear factors, characterized by the regression equation Ý = -1.242 + 0.519 x. This means that every time debt is increased by 1%, it will be followed by an increase in operating profit of 0.519 at a constant of 1.242. There is a very strong and significant influence between debt and business profits as shown by the Pearson product moment correlation coefficient r = 0.713 with tcount = 2.032, this value is greater than ttable = 2.132. In accordance with the correlation coefficient value above, the coefficient of determination is 0.508, which means that the influence of debt on business profits is 50.8% and the remaining 49.2% is explained by other variables not included in this analysis
Analysis of Village Financial Management in the Village Revenue and Expenditure Budget (APBDesa) Fiscal Year 2021 Dody Faraitody Teguh; Astri Dwi Andriani; Lutfiatul Zahra
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 4 No. 1 (2022): January 2022
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v4i1.702

Abstract

This research aims to analyze village financial management in the Village APBDes. The method used is a qualitative method. Data collection methods were carried out by means of observation, interviews and documentation. The results of this research show that Sindangasih Village has not fully implemented the principles of village financial management in the APBDesa based on Minister of Home Affairs Regulation Number 20 of 2018. At the planning stage, the APBDesa was said to be not optimal because the APBDesa was set on March 15 2021, so it became an obstacle for budget submission. At the implementation stage, the implementation of infrastructure is not yet effective because there is still a lot of development that has not been realized. At the administration stage, Sindangasih Village uses the siskeudes application. However, there is a lack of professionalism in preparing village finances using the Siskeudes application. At the reporting and accountability stage, the Sindangasih village government does not report the implementation report for the first semester, it only reports the APBDesa report in the final semester, namely on 31 December 2021. Furthermore, the Sindangasih Village Government carries out APBDesa accountability in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning accountability reports for the realization of the Village APBD and APBDesa realization report and informed to the public through information media