6 10 67 https://repository.horizon.ac.id/files/original/52551b56ced448f01b07653f1ffa470e.pdf 43bd8b108f581bb89d3b2fecd53ae411 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource THE INFLUENCE OF BUSINESS ACTIVITIES ON THE APPLICATION OF SUSTAINABLE ACCOUNTING IN COMPANIES IN DENPASAR CITY Subject The topic of the resource Business Activities, Application of Continuous Accounting Description An account of the resource In sustainability accounting, environmental issues are always raised by many events that have a serious impact on the environment that harm the health and economic interests of the community. Some previous researchers have conducted research on sustainability accounting so researchers will provide additional studies in MSME objects where this object is still little researched. The theory used in this study is the Triple Bottom Line theory. This research will conduct testing in accordance with the formulation of the problem that has been formulated using a quantitative paradigm using multiple linear regression test tools to test the hypotheses that have been proposed. The population in this study is MSMEs in the Denpasar district as many as 29,549 with samples taken from as many as 100 MSMEs. The research variables in this study are Supply Chain Characteristics, Business Characteristics, the application of the company's accounting system, and the application of sustainable accounting. The method to analyze the data in this study used Partial Least Square (PLS). Based on the results of the study, it can be concluded that supply chain characteristics have a positive effect on the application of sustainable accounting, while the business characteristics and the application of the company's accounting information system respectively do not have a significant effect on the application of sustainable accounting. Suggestions for future researchers to be able to redevelop the results of this study that do not have a significant effect. Creator An entity primarily responsible for making the resource Ni Luh Putu Mita Miati1, I Nyoman Sutapa2, I Gde Agung Wira Pertama3 Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2023 Contributor An entity responsible for making contributions to the resource peri irawan Format The file format, physical medium, or dimensions of the resource pdf Language A language of the resource english Type The nature or genre of the resource text https://repository.horizon.ac.id/files/original/aea75a31fe90b187e4fd0c9f46c5f656.pdf 310daf20b7b3677b6fe26396b1411f4c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource THE INFLUENCE OF JOB INSECURITY ON TURNOVER INTENTIONS THROUGH THE ROLE OF MEDIATING JOB SATISFACTION IN TEXTILE INDUSTRY SOLO DISTRICT, INDONESIA Subject The topic of the resource Job Insecurity, Job Satisfaction, Turnover Intentions Description An account of the resource The moderate turnover rate of textile industry employees in Solo District, Indonesia, must be prevented early on from employee turnover intentions. Turnover intentions and other antecedent factors are more meaningful to examine because have an excellent predictive effect on actual turnover. This study proposes to empirically analyze the effect of job insecurity on turnover intentions through job satisfaction. This study used primary data collected from 111 textile industry employees from Community College (AK-Tekstil) graduates in Solo District and Structural Equation Model (SEM) with SMART PLS. This study identified that job insecurity has a strong detrimental impact on turnover intentions. However, it has a substantial favorable impact on job satisfaction. This study also found the contribution of a moderate mediating effect of job satisfaction between job insecurity and turnover intentions, and job satisfaction has an adverse influence on turnover intentions. This study has shown that job insecurity can have detrimental effects on turnover intentions even though job satisfaction is still at a moderate level overall because employee satisfaction at work still allows consideration to withdrawal. In addition, different directions of mental evaluation of job satisfaction drive a more extensive evaluation than the insecurity effect. Creator An entity primarily responsible for making the resource Didiek Hermawan, Asri Laksmi Riani Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2023 Contributor An entity responsible for making contributions to the resource peri irawan Format The file format, physical medium, or dimensions of the resource pdf Language A language of the resource english Type The nature or genre of the resource text https://repository.horizon.ac.id/files/original/2b138cfcb2742e993e27b851dfcae0c4.pdf eed3478ea0cf4325858d7f03ca093af7 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource EXAMINING THE DETERMINANTS OF CAPITAL STRUCTURE OF BLUE-CHIP NON-FINANCIAL COMPANIES ON THE IDX Subject The topic of the resource Assets, Capital, Financial, Diversification Description An account of the resource This study aims to examine the effect of the variables Financial Deficit, Diversification, Institutional Ownership, and Asset Structure on Capital Structure in Non-Financial Blue Chip companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study is 125 manufacturing companies listed on the Indonesia Stock Exchange in 2020 – 2022. The sampling technique used was purposive sampling and a sample of 52 companies was obtained. The data analysis technique used is multiple linear regression analysis. The results of this study indicate: (1) the financial deficit has no effect on capital structure, as evidenced by the test results of the calculated t value of 1.091 and a significance level of 0.277 so that H1 is rejected; (2) Diversification has a significant positive effect on Capital Structure as evidenced by the tvalue of 3.081 with a significance level of 0.002 so that H2 is accepted; (3) Institutional Ownership has a significant negative effect on Capital Structure as evidenced by the t-value of - 3.542 with a significance level of 0.001 so that H3 is accepted; (4) Asset Structure has a significant positive effect on Capital Structure as evidenced by the t value of 3.660 with a significance level of 0.000 so that H4 is accepted. Adjusted R Square value of 0.156 indicates that Capital Structure is influenced by Financial Deficits, Diversification, Institutional Ownership, and Asset Structure of 15.6% while the remaining 84.6% is influenced by other factors not examined in this study. Creator An entity primarily responsible for making the resource Khoirul Umam Hasbiy1*, Seri Suriani2, I Wayan Ruspendi Junaedi3, Puspa Rini4, Melati Sukma Dewi Labusang5 Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2023 Contributor An entity responsible for making contributions to the resource peri irawan Format The file format, physical medium, or dimensions of the resource pdf Language A language of the resource english Type The nature or genre of the resource text https://repository.horizon.ac.id/files/original/1ee365fa2ebc5a786266a8f000cb086c.pdf 4fad6fe07a5c58ed854d6fcdff6ac55c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ANALYSIS OF THE INFLUENCE OF VILLAGE ORIGINAL INCOME, VILLAGE FUNDS AND RETRIBUTION TAX SHARING ON VILLAGE EXPENDITURES IN THE GIRIWOYO SUB-DISTRICT, WONOGIRI DISTRICT, 2019-2022 Subject The topic of the resource Village Original Income, Village Fund, Tax and Retribution Sharing, Village Expenditures. Description An account of the resource This study aims to determine the effect of Village Original Income, Village Funds and Revenue Sharing Tax Retribution on Village Expenditure in the Region of Gririwoyo District, Wonogiri Regency in 2019-2022. This research uses quantitative research with secondary data. Data collection techniques use data collection from library studies and documentation studies, document reports on the realization of the 2019-2022 APBDes. The population was obtained from villages throughout the Giriwoyo District. The sampling technique uses saturated sampling technique. The sample used in this study is the Village Government in the Giriwoyo District area consisting of 14 Villages for 4 years, the period 2019-2022. Totaling 54 samples. Data analysis used to process research data is descriptive statistical analysis, validity test, reliability test, classic assumption test using normality test, multicollinearity test, and autocorrelation test. Testing the hypothesis using multiple linear analysis, F test, t test, and test the coefficient of determination (R2). The results of data processing using SPSS show that testing the regression model with the F test is feasible to use in this study. Then partially Original Village Income has a positive and significant effect on Village Expenditures. Village Funds have a positive and significant effect on Village Expenditures. Profit Sharing Taxes and Levies have a positive and significant effect on Village Spending. Creator An entity primarily responsible for making the resource Muhammad Fatikh1, Suprihati2, Muhammad Hasan3 Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2023 Contributor An entity responsible for making contributions to the resource peri irawan Format The file format, physical medium, or dimensions of the resource pdf Language A language of the resource english Type The nature or genre of the resource text https://repository.horizon.ac.id/files/original/f4945329d1b00ed929832a1a6c88293d.pdf 4296ba2c1a52cb03eb06e19b7517bbcb Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource THE IMPACT OF EARNINGS PER SHARE, DEBT-TO-EQUITY RATIO, RETURN ON ASSETS, AND NET PROFIT MARGIN ON STOCK PRICES (AN ANALYSIS OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2018-2021) Subject The topic of the resource Earnings per share, leverage ratio, return on investment, net profit margin, stock price Description An account of the resource The purpose of this study is to investigate the impact of earnings per share, debt-to-debt ratio, return on asset and net profit margin on stock prices of manufacturing companies listed on the Indonesian Stock Exchange in the period 2018-2021. That's it. that's it. Data was collected from various sources such as financial reports and stock prices. Collected data were analyzed using multiple linear regression with a significance level of 5% (0.05). The results show that earnings per share, return on invested capital, and net profit margin have a large impact on stock price, while leverage ratio does not. The results also show that the combined impact of these variables on the stock price is large, with an R2 of 64.2%. Creator An entity primarily responsible for making the resource Yulianti Anggrahini Dewi1, Hadi Samanto2, Suprihati3 Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2023 Contributor An entity responsible for making contributions to the resource peri irawan Format The file format, physical medium, or dimensions of the resource pdf Language A language of the resource english Type The nature or genre of the resource text https://repository.horizon.ac.id/files/original/80dfe9be1e67b9df7f34bf2ec3201c51.pdf f2c5f56159df85197aa72e01394a5fc0 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource CONSUMER TRUST AND LOYALTY ON TRANSPORTATION SERVICE BUSINESS Subject The topic of the resource Consumer Trust, Consumer Satisfaction, Consumer Loyalty, Marketing, Service Business. Description An account of the resource This study aims to determine the marketing strategy implemented by the Dalupa Trans Lampung East bus rental service company, to increase consumer loyalty through consumer trust and satisfaction. This research method uses a quantitative approach. The population in this study were consumers, tenants and passengers of the Dalupa Trans Bus, totaling 333. The sampling technique uses the Purposive Sampling Technique, with the criteria of respondents being consumers who have rented a Dalupa Trans Bus, at least 2 times, at least 17 years old, male or female. Data collection techniques through distributing questionnaires to respondents who meet the criteria. The data analysis method used is Multiple Linear Analysis with the SPSS ( Stistics Product and Service Solution) program . The results of the study prove that consumer trust has a significant effect on consumer loyalty. Consumer satisfaction does not have a significant effect on consumer loyalty. But simultaneously consumer trust and customer satisfaction have a positive and significant effect on consumer loyalty. The conclusions from this study prove that the higher consumer trust, the higher consumer loyalty will also increase, while consumer satisfaction is not able to increase consumer loyalty. Creator An entity primarily responsible for making the resource David Luhur Pambudi 1) Sri Rahayu 2) Susi Sulastri 3 Wulandari Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2023 Contributor An entity responsible for making contributions to the resource peri irawan Format The file format, physical medium, or dimensions of the resource pdf Language A language of the resource english Type The nature or genre of the resource text https://repository.horizon.ac.id/files/original/24bd0699bb6f8c6259f294f2bebd1e62.pdf 900a497c16be6eb68b558491267adf6e Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource THE INFLUENCE OF LEVERAGE, PROFITABILITY AND SALES GROWTH ON FIRM VALUE IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) IN 2019-2022 Subject The topic of the resource Leverage, Profitability, Sales Growth, Firm Value Description An account of the resource The primary aim of this research was to investigate the affects of leverage, profitability, and sales growth on firm value. Study’s population consisted of companies within the food and beverage subsectors that were listed on the Indonesia Stock Exchange between 2019 and 2022. The samples were collected using purposive sampling methodology. Linear multiple regression analysis was employed to analyze the collected data. The study’s findings indicate that profitability significantly affects firm value, while both the leverage variable and the sales growth variable has no impact on firm value. Creator An entity primarily responsible for making the resource Kusnia Arianto1, Hadi Samanto2, Indra Lila Kusuma3 Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2023 Contributor An entity responsible for making contributions to the resource peri irawan Format The file format, physical medium, or dimensions of the resource pdf Language A language of the resource english Type The nature or genre of the resource text https://repository.horizon.ac.id/files/original/2f381bf1329d75f6acf7d1fff1b11814.pdf 86f6007ac84c66289fe34f78e64dfd3e Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource FINANCIAL RATIO ANALYSIS TO ASSESS PERFORMANCE FINANCIAL PERFORMANCE OF local GOVERNMENT (Case Study on Surakarta City Government for the 2020-2022 Period) Subject The topic of the resource Effectiveness ratio, efficiensy ratio and growth ratio, PAD independence ratio, and regional financial perfomance. Description An account of the resource The purpose of this study is it find out and analyze the regional financial Performance of the Surakarta city government in 2020-2022 in terms of the PAD independence ratio, to find out and analyze the regional financial performance of the Surakarta city government in 2020-2022 in terms of the effectiveness ratio, to find out and analyze financial performance. Surakarta city government area in 2020-2022 in terms of efficiency ratios, to find out and analyze the regional financial performance of the Surakarta city government in 2020-2022 in terms of growth ratios. Research is descriptive Research the sample in this in study is the Surakarta city APBD 3 years, namely the period 2020-2022. The data collection method with documentation. Data analysis techniques with PAD independence ratio, effectiveness ratio, efficiency ratio and growth ratio. The result of the study shows that the independence ratio of PAD in Surakarta city 2020-2022 shows a consultative relationship pattern, namely that the level of regional dependence on assistance from the central government is close to being able to carry out autonomous affairs. The effectiveness ratio of Surakarta city’s PAD in 2020-2022 has been effective, namely average of 120% and it is already above 100%, the regional financial efficiency ratio of Surakarta city in 2020-2022 has been efficient, namely an average of 95% or below 100% and the growth ratio Surakarta city in 2020-2022 has a positive value because it tends to increase, this occurs due to the maximum amount of revenue received by the Surakarta city government. Creator An entity primarily responsible for making the resource Vicki Novitasari1, Rukmini2, Desy Nur Pratiwi3 Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2023 Contributor An entity responsible for making contributions to the resource peri irawan Format The file format, physical medium, or dimensions of the resource pdf Language A language of the resource english Type The nature or genre of the resource text https://repository.horizon.ac.id/files/original/4da2d911a188851b6033098da6774137.pdf 04618639df25c69a6506d4c54dee7f77 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ANALYSIS OF TAX KNOWLEDGE, TAX SANCTIONS AND SYSTEM MODERNIZATION ON MSME TAXPAYER COMPLIANCE (Case Study on SMEs in the Karanganyar Region) Subject The topic of the resource Compliance, Taxpayers, MSMEs Description An account of the resource This study's goal is to evaluate the level of compliance among Karanganyar's MSME taxpayers utilizing factors like tax knowledge, tax penalties, and system modernisation. There are 19,355 participants in the study. Technically speaking, this study included numerous linear regression analysis models with random sampling. Research findings have an impact on how MSME taxpayers in Karanganyar City comply with the law, while tax penalties also have an impact. In this study, suggestions are made for: KPP Pratama Karanganyar is intended to be able to assess and enhance upcoming services and policies, particularly those that pertain to taxpayers, through more various variations. Additionally, it is anticipated that science will advance by using more precise research techniques. Creator An entity primarily responsible for making the resource Cincin Ayu Wulandari1, Yuwita Ariessa Pravasanti2, Sri Laksmi Pardanawati3 Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2023 Contributor An entity responsible for making contributions to the resource peri irawan Format The file format, physical medium, or dimensions of the resource pdf Language A language of the resource english Type The nature or genre of the resource text https://repository.horizon.ac.id/files/original/d0a5562c8d8370241c31715f4ecac323.pdf b2534051b3b859aff286ba205533921d Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource FINANCIAL SYSTEM SINERGY : FINANCIAL INCLUSION, FINTECH, AND CBDC Subject The topic of the resource Financial Inclusion, Fintech, Central Bank Digital Currency. Description An account of the resource The interconnection between fintech, financial inclusion, and central bank digital currency (CBDC) presents a transformative opportunity to overcome the challenges of financial access and foster a more inclusive financial ecosystem. Fintech innovations plays an important role in facilitating the development, adoption, and usability of CDBC, effectively enhancing its accessibility and user-friendliness, particularly fo rundeserved populations. By leveraging fintech solutions, CBDC can significantly advance financial inclusion by providing individuals and businesses with convenient, affordable, and secure digital financial services. This integration necessistates collaborative efforts among fintech companies, central banks, and regulatory bodies to ensure a successful implementation. Through this collaboration, a more inclusive and efficient financial system can be established, benefitting individuals, businesses, and society as a whole. Creator An entity primarily responsible for making the resource Loureine Patricia Sumual1 , Ivonne Stanley Saerang2 , Sri Murni3 , Joy Elly Tulung4 Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2023 Contributor An entity responsible for making contributions to the resource peri irawan Format The file format, physical medium, or dimensions of the resource pdf Language A language of the resource english Type The nature or genre of the resource text