International Journal of Economics, Business and Accounting Research (IJEBAR)最新文献

{"title":"IMPLEMENTATION THE LAW OF REPETITION IN ACCOUNTING","authors":"S. Suharyono","doi":"10.29040/ijebar.v6i2.5417","DOIUrl":"https://doi.org/10.29040/ijebar.v6i2.5417","url":null,"abstract":"To prove that polytechnic graduates have qualified expertise in the field of accounting, then every student is required to follow the certification as a requirement of graduation. One of the competency units in the field of accounting that is regulated in the Indonesian National Competency Standards is to operate computer accounting applications. The purpose of this study was to find out the comparison of computer-based accounting certification passing grade level between before and after implementation of law of repetition. Participants who joined law of repetition activities amounted to 52 people. The results showed that the number of students who passed computer-based accounting certification after Participants who joined law of repetition activities amounted to 52 people was 24 people. These results increased 100% when compared before the implementation law of repetition. The independent sample t test showed a significance of 0%. The significance is smaller than p value of 5%, hence this means computer-based accounting certification pass rate after law of repetition has a significant difference when compared to computer-based accounting student certification graduation rate before law of repetition. The results of this study prove that law of repetition has an important role in helping prepare students in facing computer-based accounting certification test.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115779391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE EFFECT OF UNEMPLOYMENT, EDUCATION AND THE NUMBER OF POPULATION ON THE POVERTY LEVEL OF REGENCY/CITY IN BALI PROVINCE","authors":"Riska Dyah Puspita Loka, Putu Ayu Pramitha Purwanti","doi":"10.29040/ijebar.v6i2.5357","DOIUrl":"https://doi.org/10.29040/ijebar.v6i2.5357","url":null,"abstract":"Poverty is a condition involving the inability to meet economic prosperity as a minimum requirement of a certain standard of living. Poverty is also a problem that is influenced by various interrelated factors. This study aims to analyze simultaneously and partially the effect of unemployment, education and population on the poverty level in the regency/city of Bali Province in the 2015-2020 period, as well as to analyze the variables with the dominant contribution in reducing poverty levels. The data analysis technique used is multiple linear analysis. The results of the analysis show that unemployment, education and population simultaneously have a positive and significant effect on the poverty level in the regency/city of Bali Province in the 2015-2020 period. The results show that 1) unemployment has a positive and significant effect on the poverty level. 2) education has a negative and significant effect on the poverty level and 3) the population has a positive and significant effect on the poverty level. The population has a dominant influence on the poverty level in regency/city in Bali Province in the 2015-2020 period compared to unemployment and education.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"05 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129895220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FACTORS AFFECTING NON-PERFORMING LOANS IN STATE-OWNED BANKING","authors":"Cundo Harimurti, Pandoyo Pandoyo, Mohammad Sofyan","doi":"10.29040/ijebar.v6i2.5273","DOIUrl":"https://doi.org/10.29040/ijebar.v6i2.5273","url":null,"abstract":"This research aims to analyze the influence of macroeconomic factors projected by inflation and bank-specific factors used, namely Return on Asset, Equity to Asset Ratio, and Bank Size on Non-Performing Loan of State-Owned Banking for the period 2017-2021. This type of research is a causal associative study because it was conducted to determine the effect of Return on Assets, Equity to Asset Ratio, Inflation, and Bank Size on Non-performing State-owned banking Loans for the period 2017-2021. This research data analysis method uses data panel analysis as a data processing tool using EViews version 10. Return on Assets has a significant negative effect on Non-Performing Loans. Equity to Asset Ratio and bank size have a significant positive effect on Non-Performing Loans. Whereas inflation has a positive effect on Non-Performing Loans","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"237 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133613210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MEASURING THE PROFITABILITY LEVEL OF ISLAMIC COMMERCIAL BANKS IN INDONESIA","authors":"Fauziyah Fauziyah, I. Dwiarta, Taudlikhul Afkar, Sigit Prihanto Utomo, Teguh Purwanto","doi":"10.29040/ijebar.v6i2.5437","DOIUrl":"https://doi.org/10.29040/ijebar.v6i2.5437","url":null,"abstract":"This study aims to measure the level of profitability of Islamic commercial banks in Indonesia before and during the Covid-19 pandemic. This research approach uses quantitative by using paired sample t-test as a data analysis technique. The population of 14 Islamic commercial banks is also used as a research sample with saturated sampling techniques. Measures of profitability levels used are Return on Assets (ROA), return on Equity (ROE), and Net Operating Margin (NOM). The results showed that there was a significant difference in ROA before and during the Covid-19 pandemic with a downward trend. While ROE and NOM did not make significant differences despite the decline before and during the Covid-19 pandemic.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124416196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DETERMINANT OF THE AMOUNT OF RELATED PARTY TRANSACTION: INFLUENCES TAX EXPENSE AND INSTITUTIONAL OWNERSHIP","authors":"M. Melati, Rita Wijayanti","doi":"10.29040/ijebar.v6i2.5250","DOIUrl":"https://doi.org/10.29040/ijebar.v6i2.5250","url":null,"abstract":"The main purpose of this research is to investigate the impact of related party transactions (RPT) which is related to sales and expenses and institutional ownership on tax expenses. The sampling technique is purposive sampling and the amount of population is 227 consumer goods companies Based on this research population is the listed company of consumer the industry on the Indonesia Stock Exchange with a total sample of 48 and the period of observation years in 2017-2020. This study method uses quantitative methods with a hypothesis test panel data regression analysis tools using IBM SPSS Statistics 26 and the proceeds exhibit that tax expenses of the previous year do not have an influence on the amount related party transactions to sales expense (RPTSE) Related party transactions are comparatively complex on the other side of that, institutional ownership ensures inspections of these transactions then shows institutional variables have an influence on related party transactions related to sales and expense (RPTSE).","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114918899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CONSTRAINTS OF COMPLETE SYSTEMIC LAND REGISTRATION FISCAL YEAR 2020 ACCORDING TO REGULATIONS OF THE MINISTER OF AGRARIAN AND SPATIAL PLANNING/NATIONAL LAND AGENCY NUMBER 12 YEAR 2017","authors":"Augyna Swietenia Prihadian, A. Bidari, Hanita Mayasari","doi":"10.29040/ijebar.v6i2.5637","DOIUrl":"https://doi.org/10.29040/ijebar.v6i2.5637","url":null,"abstract":"Abstract : Implementation of the Complete Systematic Land Registration of the Karanganyar Regency Land Office in Sringin Village, Jumantono District, according to the Regulation of the Minister of Agrarian Affairs and Spatial Planning/National Land Agency number 12 of 2017 can run well and smoothly in accordance with the Land Rights Certificate target of Sringin Village as many as 85 land parcels and Land Plane Map as many as 86 plots of land. Whereas in the implementation of the Complete Systematic Land Registration the Karanganyar Regency Land Office in Sringin Village, Jumantono District, there are obstacles, namely: Technical Constraints: factors that can hinder, hinder and limit the implementation of Complete Systematic Land Registration activities, namely in terms of cost, communication, time, HR, and the surrounding environment. Legal Constraints: factors that can hinder, hinder and limit legal issues including administrative constraints, oro - oro land problems and swap issues. \u0000Keywords: Oro-oro land, Complete Systematic Land Registration, ruilslag","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130145032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE EFFECT OF ACADEMIC ABILITY AND ACTUALIZATION DESIGN ON THE RESULTS OF THE ACTUALIZATION OF BASIC TRAINING PARTICIPANTS FOR CIVIL SERVANTS CANDIDATES AT THE REGIONAL HUMAN RESOURCES DEVELOPMENT AGENCY OF CENTRAL JAVA PROVINCE","authors":"Muhammad Alaziz, R. Rukmini","doi":"10.29040/ijebar.v6i2.5435","DOIUrl":"https://doi.org/10.29040/ijebar.v6i2.5435","url":null,"abstract":"This study aims to determine the effect of academic ability and actualization design on the results of the actualization of the CPNS Basic Training participants at BPSDMD Central Java Province. The analytical tool used is multiple linear regression, t-test, F test, and coefficient of determination. The number of samples as many as 399 participants were taken by purposive sampling technique. The results of the study concluded that: 1) Academic ability had a positive but not significant effect on the results of the implementation of the actualization of the CPNS Basic Training participants at BPSDMD Central Java Province; 2) The actualization design has a positive and significant impact on the results of the actualization implementation for the participants of the CPNS Basic Training at BPSDMD Central Java Province; 3) Academic Ability and Actualization Design simultaneously have a positive and significant impact on the Results of the Implementation of the Actualization of CPNS Basic Training participants at BPSDMD Central Java Province; 4) The actualization design significantly positively moderates (strengthens) the relationship between the influence of academic ability on the results of the implementation of the actualization of CPNS Basic Training participants at BPSDMD Central Java Province. The recommendations given are 1) For State Administration Institutions to conduct a more in-depth study or evaluation related to the correlation between the provision of academic material that results in the participants' academic abilities and the implementation of actualization; 2) For the Central Java Province BPSDMD to conduct a study or evaluation of the implementation of the CPNS Basic Training comprehensively and to make an evaluation instrument for the role of the coach; 3) For other researchers, the results of this study can be developed both in terms of location and research variables; 4) For Civil Servants (PNS)to keep trying to find the formulation of effective learning methods and for coaches to continue to improve their role to be more effective.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116695902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"HOTEL EMPLOYEE PERFORMANCE DURING COVID-19","authors":"Hafidulloh Hafidulloh, Mochamad Mochklas, Rina Maretasari, Netri Mawarsari","doi":"10.29040/ijebar.v6i2.5023","DOIUrl":"https://doi.org/10.29040/ijebar.v6i2.5023","url":null,"abstract":"During the Covid-19 pandemic, the hotel sector was severely affected by around 95% of hoteliers who laid off their employees or gave unpaid leave. Employees have an active role in setting plans, systems, processes, and goals to be achieved. In order for the hotel sector to survive, high employee performance is needed, to determine the level of employee performance, it is necessary to analyze work motivation and emotional intelligence. This study uses a quantitative approach and uses multiple linear regression analysis methods, where the population in this study is one of the 3 star hotel employees. The results in this study indicate that work motivation has a positive and insignificant effect on employee performance, emotional intelligence has a positive and significant effect on employee performance, motivation and emotional intelligence have a positive and significant effect on employee performance","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129757216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ISLAMIC COMMERCIAL BANK BUSINESS STRATEGY DURING GLOBAL PANDEMIC OUTBREAK","authors":"Aditya Pratama, Warsiyah Warsiyah, Dwi Nastiti","doi":"10.29040/ijebar.v6i2.5386","DOIUrl":"https://doi.org/10.29040/ijebar.v6i2.5386","url":null,"abstract":"In 2020, the Covid-19 pandemic and how to handle it colored the development of the global economy. Millions of people have died and some are now out of work after being laid off. The pandemic has reduced world consumption, production, investment, and trade activities. The government and regulators side adjusting the benchmark interest rate and issuing relaxation and restructuring rules to prevent a bigger impact and encourage economic recovery. Using descriptive qualitative methods, this study tries to explore the business strategies implemented by five Islamic commercial banks with the largest assets, namely Bank Syariah Mandiri, Bank Rakyat Indonesia Syariah, Bank Nasional Indonesia Syariah, Bank Muamalat Indonesia, and Bank Aceh Syariah. all Islamic commercial banks optimize the digitization of services, both financing and fundraising. Focus on low-cost funds and conduct temporarily credit relaxation and restructuring for debtors who are experiencing financial difficulties due to the pandemic","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124371484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE INFLUENCE OF PRODUCT QUALITY, SERVICE QUALITY, AND TIMELINESS OF DELIVERY ON REPURCHASE INTENTION AT CAKE BY TENGGILIS SURABAYA","authors":"Felisa Amelia Candra, J. E. Sutanto, M. Sondak","doi":"10.29040/ijebar.v6i2.5396","DOIUrl":"https://doi.org/10.29040/ijebar.v6i2.5396","url":null,"abstract":"The study entitled “The Influence of Product Quality, Service Quality, and Timeliness of Delivery on Repurchase Intention at Cake by Tenggilis Surabaya” has four objectives, namely: (1) Knowing the effect of product quality on repurchase intention, (2) Knowing the effect of service quality on repurchase intention, (3) Knowing the effect of timeliness of delivery on repurchase intention, (4) Knowing the effect of product quality, service quality, and timeliness of delivery on repurchase intention simultaneously. Cake by Tenggilis Surabaya is a business engaged in the food industry, specifically a cake shop. This research uses quantitative methods. The population in this study was the customers of Cake by Tenggilis. The sample in this study amounted to 150 respondents. Data were collected through questionnaires which were distributed online using google forms. In this study, the data were processed using SPSS 22 for windows. The results of this study are: (1) Product quality has a significant effect on repurchase intention, (2) Service quality has a significant effect on repurchase intention, (3) Timeliness of delivery has a significant effect on repurchase intention, also (4) Product quality, service quality, and timeliness of delivery simultaneously have a significant effect on repurchase intention.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114076842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}