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                <text>EMPLOYEE PERFORMANCE IN TERMS OF MOTIVATION, COMPETENCE, DISCIPLINE AND WORK ENVIRONMENT&#13;
(Case Study at the Investment and One-Stop Integrated Service Office of Klaten Regency)</text>
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                <text>This research was used to determine employee performance in terms of motivation, competence, discipline, and work environment at the Investment Office and One-Stop Integrated Services of Klaten Regency. The population and samples in this study were 33 respondents who were all employees who worked in the Klaten Regency Investment and One-Stop Integrated Services Office. The data analysis technique in this study is multiple linear regression using SPSS software. Before analyzing the data with multiple linear regression, instrument tests and classical assumption tests have been carried out first in concluding the data of this study. From the research carried out, the adjusted R Square (R²) value of 0.857 or 85.7% was obtained. The determination or contribution of variables of motivation, competence, discipline and work environment to the performance of employees in the Investment and One-Stop Integrated Services Office of Klaten Regency was 85.7%. The rest contributed only 14.3% of other variables of professionalism, workload, education and others.</text>
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                <text>Wandansari,1 Istiatin,2 Sudarwati,3 Agus Gunawan4</text>
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                <text>CONSUMER LOYALTY REVIEWED FROM BRAND IMAGE, SOCIAL MEDIA, LIFESTYLE AND PRODUCT INNOVATION&#13;
(Study on iPhone Users in Solo )</text>
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                <text>The research was conducted with the aim of knowing and explaining the influence of Brand Image, Social Media, Lifestyle, and Product Innovation on Consumer Loyalty of iPhone Users in Solo City. The distribution of questionnaires and documentation of iPhone users in the city of Solo who agreed to be respondents was chosen to be the data collection technique in this study. The sample for this study was 125 respondents with convenience sampling. The results of this study are that the variables of Brand Image, Social Media, Lifestyle and Product Innovation together or simultaneously have a significant effect on Consumer Loyalty of iPhone Users in the City of Solo. Partially, each variable, namely Brand Image, Social Media, Lifestyle and Product Innovation, has a significant effect on Consumer Loyalty of iPhone Users in the City of Solo. Overall Variables of Consumer Loyalty Overall the variables of Brand Image, Social Media, Lifestyle and Product Innovation which are explained by the independent variables are 52.20% and the rest are obtained from other variables.</text>
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                <text>Enggar Arifina1, Sudarwati2, Bambang Mursito3, Dewi Hermawati Wahyuningsih4</text>
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                <text>ANALYSIS OF CREDIT TAKING PT. BPR BANK KLATEN (PERSERODA)</text>
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                <text>This study intends to analyze the effect of interest rates, the effect of service quality, the effect of collateral (collateral), and the effect of credit procedures on credit taking at PT BPR Bank Klaten (Perseroda). The research was conducted at PT BPR Bank Klaten (Perseroda) UMK Jatinom which is located at Jl. Tulung-Boyolali, Bonyokan, Jatinom (Ruko Tangkilan). This research was carried out effectively for 6 months, August to December 2021. Multiple linear regression analysis was utilized in this study to analyze the data using SPSS. Based on the result, all variables have a significant effect on the credit taking decision in PT BPR Bank Klaten (Perseroda).</text>
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                <text>Afik1, Sudarwati2, Ida Aryati,3 Afiefah Sulistyowati4</text>
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                <text>THE EFFECT OF PRICES AND PROMOTIONS ON PURCHASING DECISIONS AT PT PUTRA USAHA MANDIRI</text>
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                <text>This study was conducted with the aim of seeing the influence of prices and promotions on consumers' purchasing decisions. The object of the study is PT Putra Usaha Mandiri. Respondents in this study were corporate consumers. The samples in this study were calculated using the slovin formula. So that the number of samples was obtained as many as 92 respondents. Data collection was carried out by distributing questionnaires to respondents. The results of this study are that price has a significant effect on consumers' purchasing decisions, promotion has a significant effect on consumers' purchasing decisions, and prices and promotions simultaneously have a significant effect on consumers' purchasing decisions. The value of R Square is 0.840 or 84%. This means that prices and promotions are able to explain consumers' purchasing decisions by 84%, while the remaining 16% is explained by other factors that are not included in this research model.</text>
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                <text>Hendri Herman1, Joko Suprayetno2, Heryani Witiyastuty3</text>
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                  <text>Vol 7, No 1 (2023) IJEBAR, VOL. 07 ISSUE 01, MARCH 2023</text>
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                <text>TOURISM DEVELOPMENT STRATEGY OF KAMPOENG KAJOETANGAN HERITAGE</text>
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                <text>Educative and Persuasive Approach; Kampoeng Kajoetangan Heritage; Tourism Development Strategy</text>
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                <text>Kampoeng Kajoetangan - a historic area in Malang city and also business center during the Dutch colonial period until today. Many Dutch heritage buildings, including numerous residences in the Kampoeng Kajoetangan, have been kept in their original form. This is a prosperous area to become a tourist center. However, Kampoeng Kajoetangan need an improvement on management aspect. Therefore, we aim to analyze the strength, weakness, opportunity and also threat of this area and plan the best strategy to improve the tourism development of Kampoeng Kajoetangan. Descriptive qualitative with SWOT analysis was used in this study. This study found that SWOT quadrant position located in quadrant 1 and indicated by point (1.22;1.38). Those shows that Tourism Awareness Group (Pokdarwis) is highly possible to continue carry out the activities that they already have to increase growth and achieve maximum progress in marketing context. Power and opportunities strategy that was used in this study is marketing strategy with educative and persuasive approach. This approach has an important role in achieving a change of the community or local government negative mental attitude, especially from the mass media in order to more positively participate in actualizing the goals of developing tourism in Kampoeng Kajoetangan Malang.</text>
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                <text>Setiyawan</text>
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                <text>This study aims to develop a financial application that can be used by MSMEs as a basis for tax planning, tax calculations, and facilitate tax reporting. MSMEs are one of the taxpayers who are required to make records or books for the purpose of calculating and reporting taxes. The main obstacle that is often faced by MSMEs is the lack of human resources and the time they have to be able to compile records or bookkeeping. Therefore, it is necessary to develop an application that can help taxpayers, especially those who run a business, to be able to make it easier to compile records and books, as well as provide convenience for application users to find out their tax calculations. The research method used is descriptive qualitative by conducting observations and interviews directly to find out the recording / bookkeeping needs of each MSME. It is hoped that the application that will be produced can be useful not only for 1 type of business but various types of MSME businesses.</text>
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                <text>Meka Sabilla Salim1, Hanung Triatmoko2, Saktiana Rizki Endiramurti3&#13;
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                <text>ANALYSIS OF SPIRITUAL INTELLIGENCE AND ORGANIZATIONAL COMMITMENT TO EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AS INTERVENING VARIABLES IN BMT AMANAH UMMAH SUKOHARJO</text>
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                <text>spiritual intelligence,organizational commitment, organizational citizenship behavior, employee performance, PLS.</text>
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                <text>This study aims to determine the effect of spiritual intelligence, organizational commitment on employee performance with organization citizenship behavior (OCB) as an intervening variable at BMT Amanah Ummah Sukoharjo. This study uses a quantitative approach with a population of BMT Amanah Ummah Sukoharjo employees, the sample used in this study was 57 respondents using PLS. The results of the study stated that spiritual intelligence had a positive and significant effect on employee performance. Spiritual intelligence variable has a positive and significant effect on organizational citizenship behavior (OCB). Organizational commitment variable does not have a positive and significant effect on employee performance. The organizational commitment variable does not have a positive and significant effect on organizational citizenship behavior (OCB).Variable organizational citizenship behavior (OCB) has a positive and significant effect on employee performance. Variable organizational citizenship behavior (OCB) is able to mediate the influence of spiritual intelligence on employee performance. Variable organizational citizenship behavior (OCB) is not able to mediate the effect of organizational commitment on employee performance.</text>
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                <text>Muhammad Tho’in1, Siti Sulistiani2, Iin Emy Prastiwi3</text>
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            <name>Title</name>
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                <text>THE ROLE OF COMPANY PERFORMANCE MODERATING CAPITAL STRUCTURE AND COMPANY EXTERNAL FACTORS ON COMPANY VALUE IN THE CONSISTENCY OF THE ECONOMIC RECESSION IN 2020</text>
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                <text>Capital Structure; Company External Factors; The value of the company; Company performance</text>
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                <text>An increase in inflation can cause a slowdown or decrease in a country's economic growth, this situation can be called a recession in a country. The decline in the exchange rate of the domestic currency with foreign currencies and the increase in gross domestic product for two quarters, caused many companies to experience losses due to decreased sales and losses experienced by these companies resulted in a decrease in the value of the company which was marked by a decrease in the company's stock price. This study aims to measure the effect of capital structure, inflation, exchange rate, gross domestic product on firm value with firm performance as a moderating variable. The results of this study indicate that capital structure and inflation do not have a significant impact on firm value while the exchange rate and gross domestic product have a significant positive impact on firm value. While the company's performance is not able to modernize the relationship between the independent variable and the dependent variable.</text>
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                <text>Puji Endah Purnamasari1, Farahiyah Sartika2</text>
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                <text>Transaction costs include negotiation, the cost of doing every exchange transaction and usually occur outside the production costs. Transaction costs arise because of the inability to meet the requirements of the salt farmers in making passes. This study aims to identify the cost implications of the independence transksi salt farmers in the Village Pesanggrahan District Kwanyar Bangkalan. The research method in this study is a qualitative method of data collection techniques on interviews and field notes. This study has two types of key informants and informant supporters. Results from this study is the existence of transaction costs initiated by salt farmers who do not have passes. Letters road normally used in order to sell directly to the salt production of salt factory. The transaction costs in the form of rental fees permit to the owner of the letter. It starts from the farmers who decide to execute contract so that</text>
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                <text>Kusairi1, Umar Burhan2, Asfi Manzilati3</text>
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                <text>peri irawan</text>
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                <elementText elementTextId="81791">
                  <text>Vol 7, No 1 (2023) IJEBAR, VOL. 07 ISSUE 01, MARCH 2023</text>
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                <text>APPLICATION OF RESPONSIBILITY ACCOUNTING AS A COST CENTER PERFORMANCE ASSESSMENT TOOL AT SUTAN RAJA AMURANG HOTEL</text>
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                <text>The achievement of an enterprise may be measured with the aid of using the capacity of control to layout the proper approach and enforce it domestically to gain results. The use of legal responsibility accounting in a enterprise can assist gain this goal. Research carried out at the Sutan Raja Amurang Hotel the usage of descriptive qualitative strategies indicate that the resort applies accountable accounting however is not maximized in phrases of organizational structure, finances planning, accounts categories and reporting accounting. However, the cost category. King's booth Amurang Hotel's price middle overall performance is notable in each planning and price manipulation process.</text>
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                <text>Martha Suhardiyah1, Ferry Hariawan2, Widiar Onny Kurniawan3&#13;
Tarisya Maulidya Wati4, Gintan Regita Maharani5</text>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
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                <text>https://jurnal.stie-aas.ac.id/index.php/IJEBAR</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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                <text>2023</text>
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            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
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                <text>peri irawan</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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              <elementText elementTextId="81889">
                <text>pdf</text>
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            <name>Language</name>
            <description>A language of the resource</description>
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              <elementText elementTextId="81890">
                <text>english</text>
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          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="81891">
                <text>text</text>
              </elementText>
            </elementTextContainer>
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