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International Journal of Economics, Business and Accounting Research (IJEBAR)
Published by STIE AAS Surakarta
ISSN : 26224771     EISSN : 26141280     DOI : 10.29040/ijebar.v3i03
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,464 Documents
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ANALYSIS OF PRODUCTION COST EFFECT WITH ORDER PRICE METHOD ON SALES PRICING OF PRODUCTS AT PT. ANEKA PRINTING INDONESIA IN SUKOHARJO Maya Widyana Dewi; Muryati Muryati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v1i02.255

Abstract

This study aims to determine and analyze the calculation of the cost of production of screen printing based on the cost of order method whether it has been in accordance with the theory of cost accounting by comparing the calculation of cost of goods manufactured by the company with the calculation of cost of production based on the cost accounting theory that is using full costing method, As well as to know how much influence the cost of production to the determination of product selling price. This study uses primary data in the form of information obtained from the owner of the company or parties concerned and secondary data with population and sample data of cost of production and selling price of screen printing orders during January 2017. Data collection methods used are literature research methods, interviews and Method of documentation. While the method of data analysis used is by using simple regression analysis, coefficient of determination and hypothesis test using t test by using the tool program SPSS 16.0 for windows. From the results of research indicate that the calculation of cost of production based on the results of analysis using full costing method is greater than the calculation of cost of production method company. This difference occurs because the loading of factory overhead cost calculated using full costing method more thorough and detailed. Based on the tests conducted known that the cost of production has a very strong influence on the sale price. The influence of the cost of production to the selling price in this study is 91%, and the remaining 9% is influenced by other factors (variables) such as demand, supply, and other unreported variables. Keywords:Cost of Production, Selling Price
ANALYSIS OF CASH FLOWS SME’s RAJUT IN KENDALSARI, TULUSREJO, MALANG CITY Chalimatuz Sa'diyah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i02.544

Abstract

Increasing cash balance is an effort made by SME’s in its operational activities. Cash that is managed optimally can reduce excess cash so that SME’s can maximize profits. There are various ways that SME’s can implement to increase their cash balance, namely by maintaining the cash balance to be optimal and holding back cash that is incurred so as not to overdo it. To achieve this goal, SME’s must improve cash management and SME’s are expected to improve their financial performance. Things that must be avoided in carrying out business activities that can hinder in achieving the goals of SME’s are there are non-rotating cash that settles on cash. Cash that has no turnover can reduce the profits that should be obtained, so that excess cash does not fail and can be used to buy investment so that it provides more benefits to SME’s. This study aims to be able to know and understand the condition of the cash balance and to know and understand the formation of an optimal cash balance, as well as knowing the adequacy of MSME cash flows in Kendalsari, Malang City. This type of research uses case studies, namely research using secondary data. Secondary data used in this study is the history of the establishment of SME’s, MSME financial data, and information on product intricacies. The data analysis technique in this study is to use the Orr Miller Model calculation with the aim to be able to find out the Optimal Cash Balance in SME’s. The results of the study indicate the lower limit of cash availability for SME’s in order to optimize financial performance of Rp. 107,123. Whereas the upper limit of cash should be Rp. 321,396. And the results of the cash flow adequacy ratio show a value of 1.614. Thus the results of this study can be used as a reference for SME’s in conducting cash management. Cash optimization is used to maintain cash so as not to experience shortcomings or excess in carrying out its operational activities so that SME’s can maximize their financial performance. A ratio of 1 indicates that SME’s can cover cash needs without the need to obtain external funding.
FACTORS AFFECTING BANKING PROFIT ABILITY IN INDONESIA (STUDIES AT BANK BRI, BANK BNI, AND BANK BTN) Budiyono Budiyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v1i01.169

Abstract

The aim of this research is to know the influence of inflation, BI Rate and Non Performing Loan (NPL) toward the profitability of BUMN bank studies in Bank Rakyat Indonesia, Bank Negara Indonesia, and Bank Tabungan Negara. Profitability is the company's ability to make a profit. The purpose of a company's profitability analysis is to measure the level of business efficiency achieved by the company concerned. The population in this research is all quarterly financial report of Commercial Banks. While the sample used is the financial statements of the first quarter of 2013 until the fourth quarter of 2016 in Bank Rakyat, Bank Negara Indonesia, and Bank Tabungan Negara. This research used multiple linear regression analysis. The result of this research using F test shows that simultaneously the independent variable of inflation, BI Rate, and NPL have significant effect on profitability. Partially the result using t test obtained that BI Rate and Non Performing Loan (NPL) have significant effect on profitability while inflation has no effect on profitability. Key words: Inflation, BI Rate, NPL, Profitability.
ASSET MANAGEMENT BASED ON MANAGEMENT INFORMATION SYSTEM AND ACCOUNTING OF STATE PROPERTY (MANAGEMENT INFORMATION SYSTEMS AND ACCOUNTING FOR STATE PROPERTY) IN THE PUBLIC SERVICE AGENCY (BLU) UNIVERSITAS SEBELAS MARET SURAKARTA Lelya Fetri Apriliyana; Palikhatun Palikhatun; Payamta Payamta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i01.379

Abstract

This research was conducted with the aim (1) To determine the implementation of Management Information Systems and Accounting for State Property (SIMAK-BMN) in asset management within the Public Service Agency (BLU) of Universitas Sebelas Maret Surakarta; (2) To find out the advantages of implementing SIMAK-BMN in asset management in the Universitas Sebelas MaretSurakarta; (3) To find out the problems in the implementation of SIMAK-BMN in asset management within the Universitas Sebelas MaretSurakarta; (4) To find out the solution to the problems in the implementation of SIMAK-BMN in asset management within the Universitas Sebelas Maret Surakarta. This research is a qualitative descriptive study. The source of the data came from interviews with 13 informants and related documents. The techniques of collecting data were by interview, observation, and documentation. The sampling technique in the study was purposive sampling. The research subjects in this study were officials and staff related to the management of BMN in Universitas Sebelas Maretwhich were represented by 13 people. Data analysis started from the stage of data collection, data reduction, data display, and conclusion. The results of the study showed that the actual rules regarding BMN Management have not been fully understood by stakeholders in the Universitas Sebelas Maret, this has the effect: the implementation of BMN management is not fully in accordance with applicable regulations; controlling the management of BMN is still weak, so it needs improvement to provide a good understanding of BMN management; currently the stakeholders of BMN management focus more on procurement, while the other management scope is still being ruled out. Keywords: Asset Management, SIMAK-BMN
ANALYSIS METHOD OF ALTMAN Z SCORE MODIFICATIONS TO PREDICT FINANCIAL DISTRESS ON THE COMPANY GO PUBLIC SUB SECTOR OF THE AUTOMOTIVE AND COMPONENTS Suhesti Ningsih; Febrina Fitri Permatasari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i3.339

Abstract

This research aims to analyze the variables from methods of Altman Z Score Modification in predicting financial distress in go public company automotive sub sector and component 2012-2016 periods. The results of the analysis using the method of Altman Z Score Modifications show that companies in the automotive sector and sub components of almost every year there are enterprises that are predicted to have experienced financial distress. In 2012 the company predicted experience financial distress is GDYR, the year 2013 there are 2 companies i.e. BOLT and GDYR, the year 2014 they are IMAS GDYR and predictable. In the year 2015 there are 2 companies i.e. IMAS, GDYR and 2016 year whereas LPIN is GDYR, IMAS and PRAS. The results of the analysis of the average value of Z "Score of years 2012-2016 under 1,1 on go public company automotive sub sector and components according to the analysis of Z" Score of the companies in financial distress condition is GDYR and the IMAS. From the analysis results annually and on average during the period 2012 to 2016 suggest that there are some companies that are predictable in financial distress is evidenced by the value of its Z "Score under 1,1.
IMPACTS OF LABOUR SHORTAGE ON ORGANIZATION PERFORMANCE: A CASE STUDY MINISTRY OF WATER AND IRRIGATION-TANZANIA James Kalimanzila Matemani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i03.575

Abstract

Labour shortage is the most challenging factor in economic growth in Tanzania particularly in Water and Health sectors. The Ministry of Water currently is facing critical labour shortage particularly technical staffs and engineers in both rural and urban water Offices. This problem have caused by many factors including, lack of promotion, lack of motivation, job mishmash, and low salary. This paper analysis and demonstrated recognition and good working environment as the key players in retaining labour and removing labour shortage in an organization. Many scholars demonstrates low salary and promotion as the only key players and forget about good working environment and recognition. The objective of this study is to investigate the scope and impacts of labour shortage on organizational performance. Likewise, the study have more significant in reminding the organization about the values of Human Resources for its development. In analyzing the study problem in this study conceptual and theoretical framework have been used. The study have used both qualitative and quantitative method in collecting and analyzing data obtained from different sources. Likewise this study have used hypothesis and theories to describe the results. The results of this finding is described through figures percentages and statistics chats which shows the importance and significant of promotion and good working environment in employees retention. All in all Tanzania suffers from considerable human resources constraints including inadequate staffing, imbalances in deployment and retention of professional water technical experts and supporting staffs, hence poor service delivery and economic stagnation, here the government must create good policies and proper environments to the workers.
DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) THROUGH COMPANY CHARACTERISTICS AT COMPANY LISTED ON LQ45 INDONESIA STOCK EXCHANGE (IDX) Budiyono Budiyono; Dewi Maryam
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v1i02.275

Abstract

In the era of globalization, environmental awareness has brought about changes in attitudes towards profit orientation of the social orientation of the company. Management as the agent cannot avoid the reality of the impact of corporate activity that not only generates profits / raise stock prices, but also has environmental impacts such as damage to ecosystems, pollution, and so forth. The purpose of this study was to analyze the influence of firm characteristics on corporate social responsibility disclosure in corporate annual reports in Indonesia. The populations in this study are 10 companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) with the research period of 2011 until 2015 and meet the criteria established. Analysis of the Data used is multiple linear regressions. The results of this study indicate that public ownership, liquidity, and firm size have no significant effect on corporate social responsibility disclosure. Meanwhile, leverage and profitability have a significant effect on corporate social responsibility disclosure. Keywords: corporate social responsibility disclosure, public ownership, leverage, liquidity, profitability, and firm size.
THE EFFECT OF TEACHER CERTIFICATION PROGRAMS AND EDUCATION AND TRAINING MODES ON IMPROVING PEDAGOGIC COMPETENCIES ON ELEMENTARY SCHOOL TEACHER IN DKI JAKARTA Adhika Ganendra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i02.566

Abstract

Enhancing teacher competency is one of the factors that needs to be considered to improve the quality of education. As the effort to improve teacher competence, the government has certified and implemented teacher competency training since 2006. In 2015, the average score of the teacher competency test was only 56.69. Hence, the score based on teacher competency test become the background of this research. Further, as an evaluation of the certification program and the implementation of training on improving teacher competency proclaimed by the government. This study aims to determine the effect of teacher certification programs and training modes on improving the pedagogical competence of elementary school (SD) teachers in DKI Jakarta both partially and jointly. This research method uses a quantitative method approach with ANOVA variance analysis. The results showed that the teacher certification program and training mode policies were positively and significantly affected the partly or all in increasing the elementary school teacher pedagogical competencies in DKI Jakarta. As a suggestion from the results of this study, the government should include criteria for certification of educators in teacher recruitment because the increase in teacher pedagogical competence is strongly influenced by the certification program. In addition, the government should be selective in determining teacher training modes. It is proved that education and training by empowering teacher work groups or peers is more effective in improving teacher pedagogical competencies. Keywords: Teacher Certification, Pedagogic Competence, Teaching and Training Modes
The Effect of Financial Performance Measured With Rentability Ratio Against Dividend Payout Ratio (Empirical Study on Manufacturing Companies Group Listed on BEI) Imas Della Fauzi; Rukmini Rukmini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i01.228

Abstract

This study aims to examine whether there is a significant effect of the company's financial performance as measured by the ratio of profitability with Return on Assets (ROA), Return On Equity (ROE), Return On Investment (ROI) and Net Profit Margin (NPM) to Dividend Payout Ratio (DPR). The data collected is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2013-2015. The analysis used to know how big the influence of ROA, ROE, ROI NPM to DPR company, writer do statistical analysis done by using descriptive analysis, doubled linear regression, correlation coefficient and coefficient of determination. While testing the hypothesis using F test for simultaneous test and t test partially, using SPSS 16. Based on the results of data processing, obtained regression equation Y = 31.225 + 1.209 X₁ - 0.106 X₂ + 0.505 X₃ - 0.708 X₄ + ε, analysis results Statistics simultaneously obtained the value of determination coefficient of 28.3%. While the rest equal to 71.7% influenced by other factors. Based on hypothesis test by using significant level α = 0,05 result of F test, show that together regression model can be used to explain the relation between Return on Asset, Return On Equity, Return On Investment and Net Profit Margin to Dividend Payout Ratio. Keywords: Return on Assets, Return on Equity, Return On Investment and Net Profit Margin, Dividend Payout Ratio
THE EFFECTS OF FINANCIAL RATIO, LOCAL SIZE AND LOCAL STATUS ON FINANCIAL DISTRESS Novica Indriaty; Doddy Setiawan; Yuwita Ariessa Pravasanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i01.381

Abstract

This study is aimed to examine the effects of financial ratio empirically, local size and local status on financial distress. The status of financial distress is the condition of the inability of the local government to repay the loan principal and the loan interest. The population of this study include local governments in Indonesia that publish Report on Local Government Finances in 2008-2014. Samples were selected based on purposive sampling method and obtained 641 as research observation. With logistic regression, this study found that financial ratio included current ratio (CR), debt to equity ratio (D/E), operating revenues to total revenues ratio (OR/TR), return on assets ratio (ROA), return on equity ratio (ROE), and macro-economic variables were local size and local status have a significant effect on financial distress. Keywords : Financial Distress, Financial Ratio, Local Size, Local Status, Logistic Regression, Report on Local Government Finances

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