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


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.

The issue of this journal publish quarterly every March 28th, June 28th, September 28th, and December 28th. International Journal of Economics, Business, and Accounting Research (IJEBAR), e-ISSN : 2614-1280 p-ISSN : 2622-4771


Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, 2021

Table of Contents

Articles

THE CHALLENGE FOR DETERMINATION OF GLOBAL FRAUD LOSS – A QUALITATIVE STUDY
Syed Zubair Ahmed
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MEASURING THE EFFICIENCY OF HEALTH SYSTEM IN SUDAN USING DATA ENVELOPMENT ANALYSIS (DEA)
Omer Ali Eltahir, Nizar Ben Abdallah
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BOARD INDEPENDENCE AND CAPITAL STRUCTURE OF NIGERIAN NON-FINANCIAL LISTED FIRMS: THE MODERATING ROLE OF INSTITUTIONAL OWNERSHIP
Sani Abdullahi, Mohd Norfian Alifiah
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ACHIEVING CUSTOMER SATISFACTION THROUGH CUSTOMER LOYALTY AND CUSTOMER EXPERIENCE: SURVEY OF GO-RIDE MULAWARMAN CUSTOMERS
Mukhlis Mukhlis, Herning Indriastuti
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RECOVERY MARKETING STRATEGY FOR CUSTOM BAG PRODUCER-HOME INDUSTRY DURING THE COVID-19 PANDEMIC
Purwanto Purwanto
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DETERMINING PRODUCTS OR SERVICES PRICING ON MSME USING BREAK-EVEN POINT ANALYSIS METHOD
Yuni Utami, Abdulloh Mubarok
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MARKETING STRATEGY ANALYSIS OF SHARIA MICRO FINANCIAL INSTITUTIONS IN MURABAHAH FINANCING PRODUCTS
Muhammad Tho'in
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THE EFFECT OF LIQUIDITY, ASSET STRUCTURE AND PROFITABILITY ON DEBT POLICIES OF TRADING COMPANIES LISTED ON THE IDX 2016-2019
Wikan Budi Utami, Suprihati Suprihati
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THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP OF MANUFACTURING COMPANIES ON EMPLOYEE PERFORMANCE
Azizah Indriyani, Neli Hajar, Luth Luth
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INDUSTRY PREPARATION IN CEPER KLATEN ON SOCIETY 5.0
Vivin Zulfa Atina, Anas Yusuf Mahmudi, Hamid Abdillah
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THE INFLUENCE OF DIVIDEND POLICIES, DEBT POLICIES, PROFITABILITY, ASSET STRUCTURE, AND COMPANY SIZE ON THE VALUE OF MANUFACTURING COMPANIES IN BEI 2013-2019
Mujino Mujino, Adi Wijaya
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PAYLATER FEATURE: IMPULSIVE BUYING DRIVER FOR E-COMMERCE IN INDONESIA
Luqman Dzul Hilmi, Yeyen Pratika
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TAXPAYER AWARENESS, TAX SANCTIONS, REPORTING IN TAXPAYER COMPLIANCE UMKM KARANGANYAR
Suprihati Suprihati
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DETERMINANTS OF ASSET MISAPPROPRIATION BY EMPLOYEE FROM NEW FRAUD TRIANGLE THEORY PERSPECTIVE (Case Study on Holding Company in Central Java)
Yunita Lisnaningtyas Utami, Alfita Rakhmayani, Dwi Okto Imtichana, Neli Hajar
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MODEL PROFIT ECONOMIC ON FEMALE WORKERS IN INDONESIA
Lukmanul Hakim, M. Hasan Ma'ruf, Yan Aditiya Pratama, Riko Herwanto, Yuli Suranti
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The Influence of Performance Appraisal System towards Job Satisfaction, Motivation, as well as Employee Performance
Agus Subekti
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Tax Planning, Audit Quality, Audit Opinion, Leverage, and Profitability as a Determinant of Timeless Reporting
Titik Dwiyani, Margaretha Prihatiningsih, Darmanto Darmanto
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EFFECT OF JOB ENRICHMENT AND DIRECT FINANCIAL COMPENSATION ON JOB SATISFACTION WITH MOTIVATION AS AN INTERVENING AT BANK BRI BRANCH OFFICE TENGGARONG
Puji Lestari, Doddy Adhi Mursandi, Siti Maria
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THE FORECASTING OF MONTHLY INFLATION IN MALANG CITY USING AN AUTOREGRESSIVE INTEGRATED MOVING AVERAGE
Eni Farida, Mohamad As'ad
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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY TOWARDS BRAND IMAGE AND CORPORATE REPUTATION ON THE STUDY OF THE BODY SHOP "FOREVER AGAINTS ANIMAL TESTING" CAMPAIGN
Meisy Warsita, Herning Indriastuti
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INFLUENCE OF INTELLECTUAL CAPITAL ON ORGANIZATIONAL PERFORMANCE
Hesniati Hesniati, Erlen Erlen
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DETERMINANT ANALYSIS OF THE NET BENEFITS OF THE USE OF SAKTI: USER SATISFACTION MEDIATION
Azwar Iskandar, Tenry Nur Amriani
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FINANCIAL LITERACY INFLUENCING FACTOR ANALYSIS TO STUDENTS IN BATAM CITY
Lita Christina, Felycia Fernanda Wijaya
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THE EFFECT OF COOPERATIVE PSYCHOLOGICAL CLIMATE ON PUBLIC SERVICE PERFORMANCE: THE MEDIATING ROLE OF HARMONIOUS PASSION AND ORGANIZATIONAL COMMITMENT
Fitri Wulandari
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IMPLEMENTATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS AT PHARMACY (Case Study at Tirta Pharmacy)
Ahmad Mustofa, Kurnia Ekasari, Anik Kusmintarti
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MEASUREMENT OF COOPERATIVE PERFORMANCE WITH THE BALANCE SCORECARD ANALYSIS APPROACH
Soffia Pudji Estiasih
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THE IMPACT OF MONEY SUPPLY AND THE INFLATION RATE ON INDONESIA COMPOSITE INDEX: CASE STUDY IN INDONESIA STOCK EXCHANGE 2008-2017
Sumaryoto Sumaryoto, Anna Nurfarkhana, Tri Anita
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INTEGRATED MARKETING COMMUNICATION AND COFFEE SHOP CONSUMER PURCHASE DECISION IN SURAKARA CITY
Rachman Rivandi
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THE EFFECT OF PRICE PERCEPTION, QUALITY PERCEPTION, AND LOCATION ON PURCHASE DECISIO
I Made Bagus Dwiarta, Riza Wahyu Ardiansyah
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BEST PRACTICE OF ENTERPRISE RISK MANAGEMENT: THE IMPACT ON RURALS’ BANK PERFORMANCE
Candy Candy
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RESTAURANT MARKETING STRATEGIES IN FACING NEW HABITS POST-COVID-19 PANDEMIC: REVOLUTIONARY ENTREPRENEUR PARADIGM
Marika Christa Widyasari, Harry Soesanto
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STUDY ON BEHAVIOR INTENSION IN POINT COFFEE CONSUMERS IN THE CITY OF SEMARANG
VENDIX CHRISTO DEWA S, I MADE SUKRESNA
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THE ROLE OF ACCOUNTING CONSERVATISM AS A MODERATE OF DEBT RATIO EFFECT ON FINANCIAL DISTRESS
Yuni Sukandani, Siti Istikhoroh, Ulfa Puspa Wanti Widodo, Nurba'itty Ning Syahdu
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DESIGN OF EMPLOYEE PERFORMANCE APPRAISAL USING THE GRAPHIC RATING SCALE METHOD IN LEARNING RESOURCES AND LIBRARIES AT PGRI ADI BUANA UNIVERSITY
Ferry Hariawan, Harwanto Harwanto, Kharisma Adi
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TRUST ADVANTAGE IN EXPORT PERFORMANCE OF SMEs FOR FURNITURE EXPORTERS IN JEPARA
Samsul Arifin
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HERDING BEHAVIOR OF INDONESIA INVESTOR: ROLE OF PERSONALITY TRAITS AND MOTIVATION FACTORS
Candy Candy, Indra Novita
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THE EFFECT OF PRICE, SERVICE QUALITY, AND COMPANY IMAGE ON PURCHASE DECISIONS ON JALANJALAN.ID GRESIK
Sutama Wisnu Dyatmika, Lailia Murti Firdaus
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IMPROVEMENT OF MARKETING PERFORMANCE AT SOLO CULINARY SMEs
Stefanus Christian Susanto, Harry Soesanto
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Analysis of the Influence of Brand Communication, Brand Image and Brand Personality on Brand Trust in The Body Shop Products
Laeli Dhikriyah, I Made Sukresna
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FACTORS AFFECTING REVISIT INTENTION THROUGH CUSTOMER SATISFACTION IN THEME PARK
Lalita Sekar Ryani, Harry Soesanto
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THE EFFECT OF DESTINATION ATTRACTIVENESS, DESTINATION SERVICE QUALITY AND TOURIST SATISFACTION ON THE INTENTION OF REVISIT TO KOTA LAMA SEMARANG
Muhammad Nastabiq, Harry Soesanto
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INEFFICIENT MARKETS, ANOMALIES, AND INVESTOR BEHAVIOR: A LITERATURE REVIEW
Nurdina Nurdina, R Yudi Sidharta, Mochamad Mochklas
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THE EFFECT OF GCG ON COMPANY PERFORMANCE WITH EXECUTIVE COMPENSATION AS A MODERATING VARIABLE
Duwi Apriyani, Harjum Muharam
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THE INFLUENCE OF ORGANIZATIONAL CULTURE AND COMMUNICATION ON EMPLOYEE PERFORMANCE STUDIES ON BANK TABUNGAN NEGARA (PERSERO), TBK BANJARMASIN AND BANJARBARU AREAS, SOUTH KALIMANTAN
Adrian Rizky Pratama, Hastin Umi Anisah, Dahniar Dahniar
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THE EFFECT OF BRAND EQUITY ON REPURCHASE: CONCEPTUAL RESEARCH
Osell Anindya Ayu Aldiona, I Made Sukresna
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BUSINESS OPPORTUNITIES FOR NOVICE BUSINESS PEOPLE IN MOMENT CAR FREE DAY KUNINGAN REGENCY WEST JAVA
Wachyuni Wachyuni, Wely Hadi Gunawan
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ANALYSIS OF THE IMPACT OF RISK AND WORKLOAD ON MOTIVATION AND IMPACT ON EMPLOYEE PERFORMANCE
Eti Rusmiati, Dikdik Harjadi, Lili Karmela Fitriani
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STUDY ON PERCEIVED ONLINE CONVENIENCE AND CUSTOMER SATISFACTION TOWARD BEHAVIORAL INTENTION IN ONLINE SHOPPING
Rista Nurdiana Sari, Farida Indriani
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INFLUENCE OF WORD OF MOUTH AND PRODUCT QUALITY ON PURCHASE DECISIONS AND REPURCHASING INTEREST
Ali Ahmad Yasin, Gusti Noorlitaria Achmad
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THE EFFECT OF BRAND IDENTIFICATION AND BRAND IMAGE ON BRAND LOVE AND BRAND LOYALTY ON IPHONE SMARTPHONE PRODUCT USERS IN SAMARINDA
Aulia Fitriani, Gusti Noorlitaria Achmad
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THE EFFECT OF INTERNALIZATION OF LOCAL CULTURE ON AUDITOR'S SKEPTICISM
Monika Handojono, Theofilus J F K Matrutty
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The Impact of Waste on Domestic Tourist Visits to Pengaradan Beach, Banten Province
Hastarini Dwi Atmanti, Evi Yulia Purwanti
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ECONOMIC INSTITUTIONS THROUGH VILLAGE-OWNED ENTERPRISE IN DEVELOPING COUNTRIES
Pardi Pardi
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THE EFFECT OF INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN BANKING SECTOR REGISTERED IN INDONESIA STOCK EXCHANGE WITH COMPETITIVE ADVANTAGE AS INTERVENING VARIABLES FOR 2016-2019
Novi Crisnandani, Ika Yustina Rahmawati, Naelati Tubastuvi, Totok Haryanto
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JOB SATISFACTION AS A MEDIATION VARIABLES ON THE EFFECT OF ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT TO EMPLOYEE PERFORMANCE
Fatmah Bagis, Utomo Indra Kusumo, Arini Hidayah
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EFFECT OF OWNERSHIP OF BLOCKHOLDER, INTANGIBLE ASSETS, AND COMPANY SIZE ON COMPANY VALUE
Michelle Priscillia Putri, Lusy Lusy
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THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP ON THE LECTURERS’ PERFORMANCE IN INSTITUTE TECHNOLOGY BUSINESS AAS INDONESIA
Sumadi Sumadi, Tira Nur Fitria
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THE EFFECT OF EMPLOYEE ENGAGEMENT, ORGANIZATIONAL CULTURE AND EMOTIONAL INTELLIGENCE TO WARDS ORGANIZATIONAL COMMITMENT ON EMPLOYEES OF PT. PERKEBUNAN NUSANTARA IX KEBUN SEMUGIH
Fatmah Bagis, Irawati Irawati, Dwi Vina Rahmawati
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THE EFFECT OF THE IMPLEMENTATION OF PSAK 65 ON FINANCIAL PERFORMANCE
Agung Setya Nugraha, Totok Dewayanto
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Does Learning Interest Mediate Computer Self-Efficacy and Internet Use on Learning Achievement? (Accounting Class student overview)
Alifrum Shaleha Dewi Rahmah, Mardi Mardi, Achmad Fauzi
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The Effect of Pressure, Rationalization, Religiosity on Academic Fraud Behavior
Evelyne Shafina, Mardi Mardi, Achmad Fauzi
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EFFECT OF WORK ENVIRONMENT AND WORK MOTIVATION AND COMPETENCY ON EMPLOYEE PERFORMANCE
Fitriansyah Fitriansyah, Achmad Rizani, Aditya Shiro Ramadhan, Muhammad Junaedi
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The Effect of Celebrity Endorsers and Advertising Attractiveness on Brand Image and Purchase Decisions for Tokopedia Application Users in Samarinda
Kartina Ikawati, Theresia Militina, Gusti Noorlitaria Achmad
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THE INFLUENCE OF LEADERSHIP AND COMPETENCE AND COMMITMENT ON JOB SATISFACTION AND WORK PERFORMANCE OF FOOD SERVICES OF KALTIM PROVINCE
Reza Fahd Adrian, Ardi Paminto, Saida Zainurossalamia ZA
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EMPLOYEE MAPPING IN SUPPORTING JOB PROMOTION
Zahara Tussoleha Rony
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THE EFFECT OF SOCIALIZATION, UNDERSTANDING OF INFORMATION TECHNOLOGY AND ACCOUNTING ON THE APPLICATION OF SMALL AND MEDIUM MICROFINANCE ACCOUNTING STANDARD (SAK-EMKM) TO MSMES AT COFFE SHOP IN TEGALSARI SUBDISTRICT CENTRAL SURABAYA
Moch. Fadil Pratama Putra, Tituk Diah Widajantie
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THE EFFECT OF LIQUIDITY, COMPANY SIZE, AND ASSET STRUCTURE ON STRUCTURE TRADING COMPANY CAPITAL IN THE IDX
Sri Laksmi Pardanawati
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RELATIONSHIPBETWEEN GOOD CORPORATE GOVERNANCE, LEVERAGE, COMPANY SIZE, AND FINANCIAL PERFORMANCE REGISTERED ON INDONESIA STOCK EXCHANGE
LMS Kristiyanti
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INFLUENCE OF OPERATING PROFIT, NET PROFIT, AND PROFIT GROSS IN PREDICTING FUTURE CASH FLOWS IN FOOD COMPANIES AND DRINK LISTED IN THE IDX 2016 – 2018
Indra Lila Kusuma, Sumadi Sumadi
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Optimization of Distribution Cost of 3kg Gas Cylinder at PT. Gemilang Putra Sejati Using the North West Corner, Least Cost, and Vogel Approximation Method
Nugroho Dimasuharto, Ade Momon Subagyo
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THE IMPACT OF PRICE, SERVICES, QUALITY OF SERVICES AND PRODUCTS TOWARD PURCHASING DECISION OF CUSTOMERS IN PT. NUSIRA MEDAN
Esther Lina Silalahi, Meysin Butarbutar, Zetty Sihombing, Nurmaidah Ginting
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EFFORTS TO EMPOWER MSMES IN PANCI VILLAGE IN INCREASING FAMILY INCOME (Study on MSMEs in Panci Village in Porong District, Sidoarja Regency)
Enny Istanti, RM Bramastyo KN, Achmad Daeng GS
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Human Resource Competence as a Moderating Variable for the Quality of Local Government Financial Reports
Lativa Ulisanti, Asrori Asrori
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THE EFFECT OF INVESTMENT, UNEMPLOYMENT, MINIMUM WAGES ON LABOR ABSORPTION IN WEST JAVA PROVINCE 2008-2020
Uswatun Hasanah
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THE EFFECT OF OWNERSHIP STRUCTURES AND CEO POWER TO CSR PERFORMANCE MODERATED BY PROFITABILITY
Ayu Rachmawati, Roekhudin Roekhudin, Arum Prastiwi
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CRYPTOCURRENCY ANALYSIS OF INDONESIAN MARKET EDUCATION FACILITIES
Maria Widyastuti, Y. Budi Hermanto
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THE EFFECT OF TAXES, EARNINGS PER SHARE, AND SALES GROWTH ON STOCK PRICES IN THE COVID-19 PANDEMIC (EMPIRICAL STUDY OF HEALTH AND PHARMACEUTICAL SECTOR LISTED IN THE JAKARTA STOCK EXCHANGE 2016-2020)
Cahyani Tunggal Sari, Mamik Suharti
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THE EFFECT OF UTILITARIAN VALUE AND HEDONIC VALUE ON LOYALTY THROUGH SATISFACTION IN SHOPEE'S E-COMMERCE (CASE STUDY ON STUDENTS OF THE FACULTY OF ECONOMICS, UNIVERSITY OF SARJANAWIYATA TAMANSISWA)
Wayan Deni Ardane, Ida Bagus Nyoman Udayana, Bernadetta Diansepti Maharani
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THE EFFECT OF PRIVACY PERCEPTION AND SECURITY PERCEPTION ON CUSTOMER LOYALTY WITH TRUST AS AN INTERVENING VARIABLES IN ZALORA E-COMMERCE (A Case Study of Zalora Users in Yogyakarta City)
Rudi Kurniawan, Ida Bagus Nyoman Udayana, Bernadetta Diansepti Maharani
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INFLUENCE OF COMPETITION AND SHADOW BANKING ON BANKING PROFITABILITY IN INDONESIA
Baetyka Nur Rifawati
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THE EFFECT SAP APPLICATION SYSTEM QUALITY AND THE QUALITY OF INFORMATION ON INDIVIDUAL PERFORMANCE DIMEDIATE USER SATISFACTION (At PT. PLN (Persero) CENTRAL JAVA AND D.I.YOGYAKARTA DISTRIBUTION MAIN UNITS)
Umi Dwi Rahayu, Umar Chadhiq
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PURCHASING DECISIONS REVIEWED FROM PRODUCT VARIANTS, STORE ATSMOSPHERE AND LIFESTYLE (Case Study at Excelso Caffe, The Park Mall Solo Baru)
Muhammad Sholihiin, Sudarwati Sudarwati, Sarsono Sarsono
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PRODUCT QUALITY, PROMOTION AND SERVICE TO CUSTOMER SATISFACTION TELKOMSEL INTERNET DATA CARD AT WONOGIRI
Sely Dwi Saputri, Bambang Mursito, Istiatin Istiatin
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COMPARATIVE ANALYSIS OF PURCHASE DECISIONS BETWEEN ARABIANS KEBAB AND KEBAB TURKEY BABA RAFI FROM VARIANTS OF PRODUCTS AND TASTE
Siti Maryam, Annisa Rahmawati, Istiqomah Istiqomah
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STRATEGY FOR ACCELERATING DIGITAL TRANSFORMATION ON THE FINANCIAL PERFORMANCE OF PT TELEKOMUNIKASI INDONESIA (PERSERO) TBK.
Heni Risnawati, Sukma Wijayanti
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STUDENT LEARNING ACHIEVEMENTS REVIEWED FROM LEARNING FACILITIES, PEER ENVIRONMENT, MOTIVATION, AND DISCIPLINE (Study at SMP Batik Surakarta)
Deny Destomo, Istiatin Istiatin, Sudarwati Sudarwati
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TEACHER PERFORMANCE REVIEWED FROM LEADERSHIP, DISCIPLINE, MOTIVATION AND ORGANIZATIONAL CULTURE (Study at SMP Batik Surakarta)
Eni Nuryati, Bambang Mursito, Ida Aryati
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ACHIEVEMENT OF SMP BATIK SURAKARTA STUDENTS IN ACADEMIC YEAR 2020 – 2021
Wening Widayati, Istiatin Istiatin, Sudarwati Sudarwati
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WORK PRODUCTIVITY ASSESSED FROM AWARD, WORK EXPENSE, DISCIPLINE, AND EMPLOYEE SATISFACTION STUDY AT THE ENVIRONMENT AND FORESTRY OFFICE OF KLATEN REGENCY
Apriliana Kusuma Dewi, Istiatin Istiatin, Bambang Mursito
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ROLE OF LEADERSHIP, MOTIVATION, COMPETENCY, AND THE WORKING ENVIRONMENT IN IMPROVING THE ACHIEVEMENT OF STUDENTS IN AGRICULTURE, FOOD SECURITY, AND FISHERY IN KLATEN REGENCY
Winarto Winarto, Istiatin Istiatin, Kartika Hendra Titisari
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EMPLOYEE PERFORMANCE ASSESSED FROM COMMITMENT, MOTIVATION, WORK EXPENSE, AND WORK DISCIPLINE STUDY AT THE RAILWAY NURSERY CENTER OF DIRECTORATE GENERAL OF RAILWAY, MINISTRY OF TRANSPORT
Soesianto Wibowo Adi Putro, Istiatin Istiatin, Bambang Mursito
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THE EFFECT OF COMPANY SIZE, LEVERAGE, PROFITABILITY AND DIVIDEND POLICY ON COMPANY VALUE ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2014-2018 PERIOD
Alfiatul Maulida, Maria Evania Karak
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