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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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THE IMPACT OF NEW CAR MARKET ON THE DKI JAKARTA POLICY TO LIMIT THE NUMBER OF VEHICLES Hakoso, Mego Widi
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.v3i02.567

Abstract

A considerably high consumption of cars has led Jakarta to such a messy traffic that prompted the need for the DKI Jakarta Government to issue policies to fetter the public’s purchase power for new cars. Despite this, the public continues to buy new cars. This research was conducted using qualitative method, and also post-positivism paradigm as a viewpoint from which the field arena is observed. Data collection was done by conducting a review on documents, printed – online media news and interviews from various sources. Honda Brand, which is notably the market leader in Jakarta, is to be a representative of how business players address the DKI Jakarta Government’s policy which intends to reduce the purchase power. The result of this research shows that traffic jam in Jakarta has been a complex problem politically since the New Order, because automotive business players, as a capital, have become part of Indonesia’s political power and the performance of Honda Mobil sales has not been affected by the DKI Jakarta Government’s policy in holding back the public’s purchase power for new cars. Key Words: Automotive, Policy, Jakarta, Market, Honda
EFFECT OF AWARENESS, KNOWLEDGE AND ATTITUDE OF TAXPAYERS TAX COMPLIANCE FOR TAXPAYERS IN TAX SERVICE OFFICE BOYOLALI Wicaksono, Monot; Lestari, Tutik
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.v1i01.236

Abstract

Tax compliance is a major factor affecting tax revenues. To determine the level of compliance of taxpayers in meeting their tax obligations can be seen from the achievement of revenue targets. This research aims to analyzing the influence of taxpayers’ awareness, knowledge of taxation, and taxpayers’ attitude influential on of docility taxpayers in KPP Pratama Boyolali. Convenience sampling was conducted in this research as a method. Data obtained in the form of primary data questionnaire distributed in KPP Pratama Boyolali and data obtained secondary from KPP Pratama Boyolali. Taxpayers taken as sampled was taxpayers who came to KPP Pratama Boyolali who have NPWP good taxpayers people personally and the body was handed SPT in KPP Pratama Boyolali. This research used Multiple Regression analysis tool. The result of research shows that awareness taxpayers influential significantly against of docility taxpayers. The knowledge of the tax is not influential significantly against of docility taxpayers The attitude of the taxpayers significantly influences taxpayer compliance. Keywords: taxpayer awareness, knowledge of taxation, attitude of the taxpayer on tax compliance.
THE EFFECT OF CSR HOTEL DEVELOPMENT ON MICRO BUSINESS POTENTIAL IN ENVIRONMENTAL CONSERVATION Subarkah, Johny; Karsidi, Ravik; Diharjo, Kuncoro; Kartono, Drajat Tri
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.v3i01.446

Abstract

Companies that are engaged in the tourism or hospitality industry sector are also not inferior to implement CSR activities. The development of CSR in the tourism sector, especially hotels, does not run as fast as other business sectors. Social responsibility is an important thing that needs to be considered for the progress of a country and region in particular. The research method used is quantitative. The data used are questionnaires distributed to customers and through direct interviews with farmers micro-entrepreneurs who are partners for Lorin Solo Hotels, Sahid Jaya Solo Hotels and New Kuta Hotels in Bali. The results of the study show that the Development of CSR Hotels has a significant positive effect on the Empowerment of Farmers Micro Enterprises in Environmental Conservation. This means that through the CSR hotel development activities carried out it will have a good effect and make the name of the hotel can be large in the eyes of the wider community and Micro Farmers also become more empowered. Keywords: Development of CSR Hotels, Empowerment of Farmers Micro Enterprises
EFFECT OF REAL EARNING MANAGEMENT ON COMPANY PERFORMANCE (EMPIRICAL STUDY ON GO PUBLIC COMPANIES INDEXED ON JII) Ningsih, Suhesti
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.v1i02.392

Abstract

The purpose of this study is to determine the effect of real earning management on corporate performance on companies indexed in JII period 2013-2015. The research method used is explanatory which is designed to analyze earnings management practice for 3 years. The populations in this study are companies listed on the BEI in the Jakarta Islamic Index (JII) in 2013-2015. The technique of determining the sample in this study is purposive sampling. The data source used in this study is the annual financial statements published by publicly listed indexed companies in JII and published during the year 2013 to 2015. The results of the research with F test shows that together proxies real earning management that is cash flow operational, production cost and discretionary expense affect the performance of the company proxies with ROA. From the result of t test is known proxy production cost and discretionary expense have an effect on to company performance, while proxy Cash flow operational does not have an effect on to company performance. Keywords: Real Earning Management; CFO; PROD; DISCR; ROA
EFFECT OF BPJS (Social Insurance Administration Organization) RECEIVABLES MANAGEMENT AND INACTION OF BPJS CLAIM REPAYMENT ON PRIVATE HOSPITAL FINANCIAL FUNDS FLOW IN SURAKARTA Dewi, Maya Widyana; Kusuma, Indra Lila; Saputra, Angga Febriawan
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.v2i3.308

Abstract

This study aims to examine the effect of BPJS (Social Insurance Administration Organization) receivable management, and the inaction of BPJS (Social Insurance Administration Organization) claim repayment, on private hospitals funds flow in Surakarta. The independent variable used is BPJS receivable management, the disbursement of payment of BPJS (Social Insurance Administration Organization) claims and the dependent variable is the flow of financial funds of private hospitals. The population in this study is a private hospital in collaboration with BPJS (Social Insurance Administration Organization) in Surakarta City. Samples were taken by purposive sampling method. The data analysis was performed using multiple linear regression, t test, F, and R2. Based on the results of the classical assimilation test analysis shows that this study is normally distributed and there is no multicollinearity, autocorrelation and heteroscedasticity in the regression model. The results of multiple linear coefficient equation Y = -3,551 + 1,019X1 + 4,018X2 + e. The results of the t test show that the BPJS (Social Insurance Administration Organization) receivable management variables and the inaction in repayment of BPJS claims partially have a significant effect on the flow of financial funds of private hospitals in Surakarta. And the F test results show that BPJS (Social Insurance Administration Organization) accounts receivable management variables and the repayment inaction of BPJS claims simultaneously affect the financial flow of private hospitals in Surakarta. Whereas, the R2 test results (determination coefficient) obtained R Square value of 0.990, which means that BPJS accounts receivable management variables and inactions in paying BPJS claims contribute 99% to the private Hospital financial flow funds, while the remaining 1% is influenced by other variables not examined in this research. Keywords : BPJS receivable management, repayment inaction of BPJS claims, and the financial funds flow of private hospitals.
THE EFFECT OF LOCAL GOVERNMENT POLICIES AND SERVICES ON THE EMPOWERMENT OF CATTLE FARMERS IN SRAGEN Bayuseno, Tri Agus
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.v3i02.638

Abstract

Good service from the government to the community must be realized with the existence of policies that are impartial and beneficial for all members of the community (in this case cattle farmers). Therefore, the policies issued and the services provided by the government especially the regional government are expected to have a significant influence on community empowerment in the region. With this, the author tries to examine the effect of the policies and / or services of the Regional Government on the empowerment of cattle farmers in Sragen Regency, Central Java. It is expected that the policies and / or services of the local government have a good influence on the empowerment of cattle farmers in this area and can be applied in other areas. The methodology used in this study combines several data collection and analysis techniques. In general, this study uses explanatory methods that describe, describe and explain until reaching the conclusion of the answer to each problem we examine. The results of this study are expected to be the first step of further research to jointly make the relationship between the serving government and the community more and better. Keywords: Policy, Services, Local Government, Empowerment, Cattle Breeders
MEASURING THE CUSTOMER SATISFACTION OF ECONOMIC CAPITALIS THEORY Sumadi, Sumadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 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.v2i02.272

Abstract

Profits earned by employers and wages earned workers essence is the price. The profit for the entrepreneur is the price he gets from the consumer, while the wage for the worker is the price that the employer must pay. Thus price is the driving force of production. From the above explanation, it can be deduced that the productive or productive activities of man in the view of Capitalism is a human sacrifice driven by material incentives. Consumer Behavior Theory studies how humans choose between the various options they face by utilizing the resources it has. The theory of rational consumer behavior in the conventional economic paradigm is based on the basic principles of utilitarianism. Initiated by Bentham who says that in general no one can know what is good for his own good except the person himself. Thus restrictions on individual freedom, either by other individuals or by the authorities, are evil and there must be a compelling reason to do so. Profits earned by employers and wages earned workers essence is the price. The profit for the entrepreneur is the price he gets from the consumer, while the wage for the worker is the price that the employer must pay. Thus price is the driving force of production. From the above explanation, it can be deduced that the productive or productive activities of man in the view of Capitalism is a human sacrifice driven by material incentives.
UMKM DEVELOPMENT PROGRAM AND COMMUNITY EMPOWERMENT ON INCREASING PUBLIC INCOME Hendra, Hendra
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.v3i02.549

Abstract

This study examines best practice implementing the MSME Development Program and community empowerment on Increasing Community Budgeting using quantitative. This article investigating the big influence of the MSME development program on Increasing Community Income by alayzing how big is the Community Strengthening Against Community Revenue and how big is the influence of the UMKM Development Program and Community Empowerment together on Increasing Community Income in merangin district, Jambi, Indonesia. This paper employs descriptive analysis reviews that are supported by qualitative data to answer various problems of MSME development programs and community empowerment. Keywords: MSMEs, Empowerment, Community Income
An Analysis Of Cash Flow Report Effect On Financial Performance (Case Study In Course And Training Institutions Putra Perwira Sukoharjo 2014-2016) Supatminingsih, Sri; Setyawati, Setyawati
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.v2i01.227

Abstract

The purpose of this study is 1) To determine the effect of cash flow of operating activities partially to the financial performance at the Institute Course and Training Son Sukoharjo officers. 2) To know the effect of cash flow from investment activity partially to financial performance at Training Institute Institute and Training of Officer Sukoharjo. 3) To know the effect of cash flow from financing activities partially to financial performance at Training Institute Institute and Training of Officer Sukoharjo. 4) To determine the effect of cash flows from operating activities, cash flows from investment activities and cash flows from simultaneous financing activities to financial performance at the Course Institute and Training of Officers of Sukoharjo Officers. 5) To find out how much the cash flow effect of operating activities, the flow Cash from investment activities and cash flows from simultaneous financing activities to financial performance at the Sukoharjo Personnel Training Course and Training Institute. The object of this research is the institute's financial report and the training of sukoharjo officer's son. The sample in this study using financial report data while the period of data used in this study from monthly data from 2014 until 2016. Based on the results note that the operating variables have a partial significant influence on financial performance. This is evidenced by the value of tcount (0.176) greater than ttable (0.00075) or can be seen from the significance value of 0.045 ≤ 0.05. The investment variable has a significant influence on financial performance. This is evidenced by the investment variable tcount (0.103) greater than ttable (0.00075) or can be seen from the significance value of 0.026 ≤ 0.05. The funding variable has no significant partial effect on financial performance. This is evidenced by the financing variables tcount (0.003) is smaller than ttable (0.00075) or can be seen from the significance value 0.172 ≥ 0.05. Keywords: cash flow, financial performance
ANALYSIS OF COMMUNITY PERCEPTION OF PUBLIC SERVICE QUALITY IN OFFICE SOCIAL INSURANCE ADMINISTRATION ORGANIZATION OF HEALTH (BPJS HEALTH) SURAKARTA CITY Mardiyanto, Doni
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 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.v2i04.487

Abstract

Public perceptions of the quality of government services in Indonesia generally assess service performance is not as expected, this can be seen, among others, from the many complaints or complaints from the community such as procedures and service mechanisms that are convoluted, not transparent, uninformed, less accommodative, less consistent, limited facilities, service facilities and infrastructure, so that it does not guarantee certainty (law, time, and costs) and there are still many practices of illegal levies and actions that indicate irregularities and service learning. The public perception of the implementation of public services at the Health Social Security Agency (BPJS) is still unknown, whether it resembles a public complaint, considering that government-owned enterprises are more oriented to public services rather than mere benefits. Therefore there is a need for a study to analyze how the public perception of service delivery. This research was conducted at the Office of the Surakarta City Social Security Agency (BPJS), with the aim of analyzing community perceptions of public service delivery and knowing the factors that influence the quality of public services. This study uses a quantitative approach with quantitative descriptive research methods, with survey techniques, namely the distribution of questionnaires to 48 respondents using the Surakarta City Health BPJS service. From the results of the analysis, it is known that the public perception of the users of public services at the Surakarta City Health Insurance Agency (BPJS) Office stated that the implementation of public services was satisfactory. The factors that influence the quality of public services at the Health Social Security Organizing Agency (BPJS) in Surakarta City are factors of education and income. Keywords : Community Perception, Quality and Factors of Public Service.

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