TIJAB (The International Journal of Applied Business)
The International Journal of Applied Business (TIJAB) (eISSN: 2599-0705) is a peer-reviewed journal that publishes original articles researching or documenting issues on applied business including, but not limited to, economics and business, taxation, banking, tourism and hospitality. It considers both theoretical and applied manuscripts for publication. However, theoretical articles must show a link to significant business applications. A wide range of research methods including analytical work, historical analysis, case studies, statistical analysis and field research is accepted.
Articles
139 Documents
<![CDATA[The Challenges of Microentrepreneurship Tourism as a New Tourism Destination in Surabaya ]]>
<![CDATA[Dian Yulie Reindrawati]]>
<![CDATA[ TIJAB (The International Journal of Applied Business) Vol. 4 No. 2 (2020): NOVEMBER 2020 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/tijab.V4.I2.2020.116-124
<![CDATA[This research is conducted due to the existence of new tourism destinations in Surabaya, such as Taman Cahaya, Taman Harmoni and Mangrove Gunung Anyar. The existence of the tourism destinations above gives positive impacts on the community to participate in providing the tourism industry through tourism microentrepreneurship. The objective of this research is to explore the challenges from microentrepreneurship in running the business as a new tourism destination. The method used in this research is qualitative research method with descriptive approach. According to the research results, it is concluded that a new tourism is able to create new opportunities to the community to start a new business with the ideas that the development of tourism will result to more visitors and more money spent by them in the tourism destination. This shows that tourism sector is able to increase the opportunities in starting and developing their own business. The challenges in running microentrepreneurship in tourism areas are influenced by various factors, such as lack of awareness in learning and developing the knowledge with regards to the current business and the business products have not been partnering with online transportation companies in their products development. In Mangrove area, the management of the business vendors seems not well-managed as it can be seen from the absence of food corner and stalls, instead, street vendors are dominating the area. This issue is caused by the lack of financial as well as service supports both from the government and private sectors. The tourism development is considered as the best solution in the tourism area in order to accommodate the tourist needs. As a result, more tourists will visit the area and it will enable the community around the area to increase their economic level. The supports from government and private sectors are also needed to educate microentrepreneurship in developing and promote their products widely.]]>
<![CDATA[The Impact of Peer-to-Peer (P2P) Lending on Business Development of Small and Medium-Sized Enterprises ]]>
<![CDATA[Duhita Paramaramya Putri Nurdana]]>;
<![CDATA[Rindah Febriana Suryawati]]>
<![CDATA[ TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/tijab.v5.I2.2021.31540
<![CDATA[The problem faced by most micro-entrepreneurs in Indonesia is financing business. Peer-to-peer (P2P) lending is a non-bank financial institution that can be an alternative source of financing because of the requirements and easy application usage. This study aims to analyze the impact of peer-to-peer lending on business expenses, business turnover, total employment, total sales of products, and profits before and after obtaining a peer-to-peer lending loan and analyze factors affecting the increase in business turnover after getting a loan through peer-to-peer lending. The methods used in this study include the descriptive analysis method, paired t-test, and ordinary least square (OLS). The paired t-test results indicate that there is a significant difference between business expenses, business turnover, the amount of labor, the number of product sales, and profit before and after obtaining a peer-to-peer lending loan. The result of analysis with the OLS method shows that the length of business and expenditure of the business has a significant effect on the development of respondents' business turnover.]]>
<![CDATA[A Bibliometric Analysis of Tax Evasion Issues in the Last Decade ]]>
<![CDATA[Bani Alkausar]]>;
<![CDATA[Prinintha Nanda Soemarsono]]>;
<![CDATA[Nitami Galih Pangesti]]>
<![CDATA[ TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/tijab.v5.I2.2021.29451
<![CDATA[This examination to discover the pattern of research publications on tax evasion issues. This article aims to unveil and to map research trends in tax evasion issues. By using bibliometric approach, all research publications related to tax evasion issues in the online Scopus database were analyzed. The authorship, number of citations, journal sources, institutions, and countries, were examined. The result showed that the number publications in this area are still dominated by western countries (USA is the most influential country in research publication related to tax evasion issues). It is believed that research funding factors became one of the factors why the Western countries still dominate the number of publications nowadays. The results of this study also conclude that the issue of tax evasion are becoming more popular among academics within the area of the taxation. In addition, this study reveals that the development of research publications in this area is growing.]]>
<![CDATA[How To Build Continuance Intention On Jenius App Users ]]>
<![CDATA[Tri Wahyu Oktavendi]]>;
<![CDATA[Ike Arisanti]]>
<![CDATA[ TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/tijab.v5.I2.2021.29776
<![CDATA[The availability of various kinds of transaction services via smartphones will certainly affect its users. The theme of Financial Technology (Fintech) is also developing which includes transactions through smartphone applications. The big question arises, namely what are the factors that influence Jenius-App users to be intense in using the application? Its Benefit? Or its Risk?. This study tries to examine the factors that affect Continuance Intention on Jenius App users. Smart PLS 15 is used in this study by using Outer Model and Inner Model. The Results show that it is only three hypotheses are accepted. First, Perceived Usefulness Affect Continuance Intention. Second, Perceived Ease of Use Affect Perceived Usefulness. Third, Perceived Risk Affect Perceived Ease of Use.]]>
<![CDATA[The Implications of Board Independence and Foreign Ownership on Audit Quality of Manufacturing Firms in Nigeria ]]>
<![CDATA[Solomon Oriakhi]]>;
<![CDATA[Emma .I. Okoye]]>;
<![CDATA[Segun Idowu Adeniyi]]>
<![CDATA[ TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/tijab.v5.I2.2021.26736
<![CDATA[This study investigated the implications of board independence and foreign ownership on audit quality of manufacturing firms in Nigeria. The specific objectives of the study are to examine the effects of board independence as well as foreign ownership on audit quality of manufacturing firms quoted in Nigeria. Secondary data were carefully collected from a total of fifty eight (58) quoted manufacturing firms in Nigeria for the period (2010 – 2018) and the binary model of regression (logit, probit and gombit) was properly used for hypotheses testing. The outcome reveals that board independence had a positive and insignificant influence on audit quality while foreign ownership had a positive and significant influence on audit quality. The study therefore recommends that composition of the board should be such that its function is not undermined and one of such ways is to have an appropriate mixture with non-executive directors. Also having foreign ownership could enhance audit quality given the different corporate cultures they may possess.]]>
<![CDATA[The role of Applied Higher Education in achieving the SDGs: The Example from the Faculty of Vocational Studies at Universitas Airlangga ]]>
<![CDATA[Damar Kristanto]]>;
<![CDATA[Mochammad Soleh]]>;
<![CDATA[Novianto Edi Suharno]]>;
<![CDATA[Gagas Gayuh Aji]]>
<![CDATA[ TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/tijab.v5.I2.2021.30918
<![CDATA[Abstractthe whole world has been made aware of the importance of sustaining human life on this earth. The economic improvement felt in the last decade is the result of increasing industrialization around the world. This has a fairly serious impact in terms of natural damage and social life. Fundamental changes are urgently needed to break the chain of socio-environmental damage that threatens the survival of future generations. These fundamental changes can be started from changes in the concept of education. Education is still considered the key to development both in terms of human resources and innovation. Applied education can be a door in the teaching of new abilities and skills based on the SDGs. This study aims to describe the role of applied or vocational education in achieving SGDs. The Faculty of Vocational Studies at Universitas Airlangga can be an example of how applied higher education institutions have the potential to achieve the SDGs goals. Based on the results of our study, it appears that the role of applied educational institutions has the potential to achieve the SDGs targets. The results of this study have a significant impact on future policy directions and institutional development. Keywords: SDGs, higher education institution, sustainable development, thematic analysis.]]>
<![CDATA[The Implementation of Business Ethics in Educators to Improve the Quality of School Services ]]>
<![CDATA[Trianto Panji Purnomo]]>;
<![CDATA[Setyo Riyanto]]>;
<![CDATA[Sugoni Sugoni]]>
<![CDATA[ TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/tijab.v5.I2.2021.27609
<![CDATA[The application of business ethics is a very important aspect and needs special attention, because the quality of good school services can be obtained if the application of business ethics runs effectively. The purpose of this study is to determine the relationship of business ethics and teacher work discipline to the quality of school services. The research method in this journal uses a descriptive qualitative approach, with a critical data analysis model based on data collection in the form of library research, namely the research method for collecting and analyzing data and references to texts/literature. Ethics refers to ordinary human conduct on what is permissible and what is not permissible. Discipline is a particular type or pattern of character developed by the habit of performing those acts, which can be formed by training the desired behavior patterns and expected behaviors in an attitude that leads to living performance. Service quality refers to all economic activities that generate results that meet prime expectations, whether physical goods or services (non-physical). Discipline is a particular type or pattern of character developed by the habit of performing those acts, which can be formed by training the desired behavior patterns and expected behaviors in an attitude that leads to living performance. Service quality refers to all economic activities that generate results that meet prime expectations, whether in the form of physical goods or services (non-physical). The results of this study indicate that the application of business ethics is in the high category. In addition, the influence of teacher work discipline on the quality of school services is in the medium category. Based on the research results, there are several recommendations that are needed to improve the effectiveness of quality management, including making continuous improvements and optimizing the total quality management (TQM) approach]]>
<![CDATA[Do Accounting, Market, and Macroeconomic Factors Affect Financial Distress? Evidence in Indonesia ]]>
<![CDATA[Muhammad Taufik]]>;
<![CDATA[Clarita Valeria Sugianto]]>
<![CDATA[ TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/tijab.v5.I2.2021.31061
<![CDATA[This paper aims to investigate the effect of accounting, market, and macroeconomic factors on financial distress. The investigations were expanded by constructing seven research models to simulate all factors. The research sample includes companies listed on the IDX from 2016 to 2020 which produce 1.710 data. This paper finds that retained earnings (RETA) and earnings (EBITTA) as part of accounting factors have a role in weakening financial distress and can be consistently tested in several research models. Equity (MVE) as part of the market factor weakens financial distress and is consistently tested. Although solvency (SOLV) was described as the company's ability to maximize debt, it is not consistently tested in several research models. Finally, it was found that deflationary conditions caused financial distress which represented macroeconomic factors. This paper makes a practical contribution to companies and governments to evade financial distress]]>
