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TIJAB (The International Journal of Applied Business)
Published by Universitas Airlangga
ISSN : -     EISSN : 25990705     DOI : -
Core Subject : Economy,
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.
Arjuna Subject : -
Articles 139 Documents
The Role of Mediating effects of User Satisfaction and Behavioural Intention on the Influence of the e-Tax System on Tax Compliance Behaviour: An application of Bootstrapping Technique Faustine Juma Masunga; Harun Jeremia Mapesa; Andwilile Nyalle Mwakibete; Moshi James Derefa; Jema Edmund Myava; Joseph Simon Kiria
TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v5.I2.2021.29229

Abstract

The purpose of this study was premised on the role of mediating effects of user satisfaction and behavioural intention on the influence of the quality of the e-tax system on tax compliance behaviour. A mixed-methods approach (sequential explanatory design) was applied where the qualitative findings were used to supplement the results from the quantitative findings. A PLS-SEM technique with SmartPLS 3 was used to analyse data quantitatively while the qualitative data were analyzed using thematic analysis. The results revealed that behavioural intention mediates only the relationship between information quality and tax compliance behaviour. When multiple mediators are used (behavioural intention and user satisfaction) the findings unveiled that service quality and system quality have a significant positive indirect effect on tax compliance behaviour.
Pieces Analysis to Improve Performance Cash Sales System: A Case Study on The Darmo Deli Supermarket anisa fitri syabania
TIJAB (The International Journal of Applied Business) Vol. 6 No. 1 (2022): APRIL 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v6.I1.2022.31274

Abstract

Darmo Deli Supermarket is a growing retail company. Cash sales is the  main source income for that company. In order  to  improve  its  performance,  it  is  deemed  necessary  to  conduct  an  analysis  of  the  cash  sales system  at  the Darmo  Deli  supermarket.  A  qualitative  approach  with  observation, interviews, and documentation was  used  to  obtain  information  about  the  cash sales  flow  and  system  that  had  been implemented.  PIECES analysis has 6 aspects, performance, information, economic, control, efficiency and service. The results of the study show that the Darmo Deli Supermarket cash sales accounting information system has no warehouse section. Based on  PIECES analysis, the  control aspect of the cash sales system needs to be improved. So that, the fraudulent sales data reporting can be avoided, velocity and accuracy of financial reports  in Darmo Deli Supermarket cash sales system can enhanced.
The Dominant Effect of Electronic Service Quality Attributes on Affective, Conative, and Action Electronic Customer Loyalty on Shopee E-Commerce Users in East Java Nurul Maziyah; Prima Vitasari
TIJAB (The International Journal of Applied Business) Vol. 6 No. 1 (2022): APRIL 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v6.I1.2022.31934

Abstract

The high value of e-commerce business transactions which reached more than forty four billion US Dollars caused e-commerce companies to compete fiercely. Shopee is an example of a company that has successfully taken advantage of e-commerce business opportunities in Indonesia. Shopee as e-commerce with the most visitors currently has to face competition in its business scope. One way to face competition is to pay attention to the quality of its services (e-servqual). The purpose of this study is to analyze the indicators that have the most influence on the electronic service quality variable in maintaining affective, conative, and action e-customer loyalty on e-commerce users . Shopee in East Java by making modeling using Structural Equation Modeling . The sampling technique was carried out by purposive sampling, which was selected by Shopee users in various cities in East Java. The number of samples that are taken as much as 393 respondents. The attributes of the quality of electronic services in this study include efficiency, fulfillment, privacy, responsiveness, compensation and contact. From the results of the research, it is found that the indicators that give the greatest contribution to the diversity of the quality of electronic services are privacy , responsiveness , and contact . In addition, the relationship between e-servqual variables with affective, conative, and action customer loyalty , among others: e-servqual has a significant direct relationship and has a positive effect on affective E-loyalty, e-servqual has a significant direct and indirect relationship and has a positive effect on conative e-loyalty, e-servqual has a significant direct and indirect relationship and has a positive effect on action e-loyalty, affective e-loyalty has a significant direct and positive effect on conative e-loyalty, and affective e-loyalty has a significant direct relationship and has a positive effect on action e-loyalty.
Do E-Service Quality and Customer Satisfaction Affect Loyalty in E-Retailing? Evidence from Ghanaian Online Consumers Samuel Antwi; Patrick Kweku Gbolonyo; Changbing Jiang
TIJAB (The International Journal of Applied Business) Vol. 6 No. 1 (2022): APRIL 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v6.I1.2022.32706

Abstract

This present research investigates the role of e-service quality and customer satisfaction in loyalty creation among Ghanaian online consumers. 403 sample data were collected from Ghanaian consumers who shop on an online shopping platform. The findings indicate three dimensions of e-service quality; reliability, product selection, and customer service are key determinants of customer satisfaction, in addition to customer satisfaction also being a key determinant of loyalty. Nevertheless, reliability, product selection, customer service, and delivery service had no direct influence on loyalty. The mediation role of customer satisfaction, the study implications, as well as limitations are all presented.
Comparative Analysis of Activity-Based Costing and Traditional Methods in Determining Basic Room Rates in Didu's Homestay Banyuwangi Firda Rachma Amalia; Ayu Wanda Febrian
TIJAB (The International Journal of Applied Business) Vol. 6 No. 1 (2022): APRIL 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v6.I1.2022.33238

Abstract

Determining competitive price is one of the ways to win in a market. The rate can be concluded by accurately calculating fixed and variable costs incurred in a business. However, regarding determining room costs, many homestay businesses do not apply proper calculation techniques. Their price often does not reflect specific activities, as many cost categories are indirect and fixed. This study compares the basic rate for homestay room business using traditional, and activity-based costing (ABC) approaches. Activity-based costing can allocate activity costs appropriately based on the consumption of each activity. This study collected data through observation and interviews at a homestay, additionally commanded a descriptive analysis. The data source was obtained from internal data, namely, financial data obtained from the homestay. There were three stages of data analysis, i.e. (1) calculation of the cost of renting the room using the traditional method; (2) calculation of the cost of rent for rooms using the ABC system; (3) comparison study between the calculation of the cost of rent for the room currently used by the homestay with calculations using the traditional method and the ABC System.
Ebbs and Flows of Securities Fraud Litigation: Empirical Examination of Post-PSLRA Frequency & Severity Trends Andrew Banasiewicz
TIJAB (The International Journal of Applied Business) Vol. 6 No. 1 (2022): APRIL 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v6.I1.2022.33633

Abstract

The separation of ownership and management that characterizes modern business corporations frequently gives rise to a conflict of interest known as agency dilemma. A manifestation of information asymmetry between organizational decision-makers – i.e., corporate directors and officers – and organizational owners/investors, that discord can spur formal allegations of incorrect, incomplete, misleading, or untimely management disclosures, ultimately leading to securities fraud litigation or simply shareholder litigation. For companies with distributed ownership spread across thousands of individual and institutional investors, securities lawsuits commonly encompass large pools or ‘classes’ of shareholders jointly pursuing their claims seeking financial compensation for management misinformation-caused losses; not surprisingly, those class actions stand out as one of the most economically and reputationally damaging manifestations of organizational risk. The research summarized here offers empirical assessment of the 25 years of securities class action filings and settlements that followed the passage of the seminal legislative act, the Private Securities Litigation Reform Act of 1995, yielding a number of unexpected shareholder litigation incidence and cost related conclusions.
E-Servqual Analysis of Satisfaction and Loyalty on Tokopedia Consumers in Riau Province frinov feldiko ibhar
TIJAB (The International Journal of Applied Business) Vol. 6 No. 1 (2022): APRIL 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v6.I1.2022.33673

Abstract

AbstractThe competitive e-commerce competition and the many alternatives make consumers selective in choosing the marketplace. E-servqual provided by e-commerce encourages consumers to make transactions which ultimately creates customer satisfaction and loyalty. This study examines the effect of E-servqual dimensions, namely efficiency, fulfillment, system availability, and privacy on satisfaction and loyalty consumers. The population in this study were Tokopedia consumers in Riau Province. The sampling technique used was purposive random sampling with a total sample of 100 respondents. They were collecting data using a questionnaire with a Likert scale. Data were analyzed using SEM (Structural Equation Modeling) analysis. The results partially showed an effect of efficiency, fulfillment, system availability, and privacy on satisfaction. Besides, there was also the influence of Efficiency, Fulfillment, system availability, and confidentiality on Loyalty through Satisfaction as a mediation. The higher consumer satisfaction level so that the higher consumer loyalty on Tokopedia.Keywords: E-servqual, E-commerce, Satisfaction and Loyalty
Parsimonious: Initiation of Integrated Financial Health Assessment Model in Preventing Company Bankruptcy (Case Study: PT Pos Indonesia (Persero) Period 2018-2020) Pradana Jati Kusuma; Febrianur Ibnu Fitroh Sukono Putra; Tito Aditya Perdana
TIJAB (The International Journal of Applied Business) Vol. 6 No. 1 (2022): APRIL 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v6.I1.2022.33694

Abstract

This study aims to analyze the development of health assessment indicators and the financial health condition of PT Pos Indonesia (Persero). This research used a quantitative approach. The analysis technique used for evaluating the level of financial health referred to the Decree of The Minister of State-Owned Enterprises No. Kep- 100/MBU/2002. The data collection technique used was documentation studies sourced from the annual report of PT Pos Indonesia (Persero) from 2018 through 2020. The results showed that the development of the indicator value of return on equity, return on investment, and cash ratio decreased, while the value of collection periods, the ratio of equity to total assets, and inventory turn over increased. This study also found the fluctuated value of the current ratio and total asset turnover. The financial health assessment in 2018 and 2019 had a healthy predicate. However, in 2020, it had an unhealthy financial health assessment predicate. Therefore, the company needs to have better financial performance to achieve good financial health conditions that will finally affect all stakeholders.
Influence of Job Stress and Safety Climate on Safety Performance in Indonesia Rock Mining Company Muhammad Rifqi
TIJAB (The International Journal of Applied Business) Vol. 6 No. 1 (2022): APRIL 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v6.I1.2022.34012

Abstract

This study was carried out in one of Indonesia's rock mining companies. This company conducts mining operations with heavy equipment and strict safety protocols to ensure that mining is carried out safely. However, there are still a lot of accidents and complaints at this firm, and the employees are stressed out. This research aims to understand more about the safety climate and job stress and how they affect safety performance. An organization's perception of safety hazards in their workplace is known as the safety climate. Job stress is defined as a feeling of strain caused by an excessive workload and mental and emotional tension, which might impede individual performance. The quality of employee performance about safety objectives is referred to as safety performance. This study was carried out on all 85 employees of a mining company in Jambi, Indonesia, in the stone mining division. Using SPSS, this study used multiple linear regression to determine the impact of two factors on safety performance: safety climate and job stress. A simple linear regression test was used to examine the effect of safety performance on reputation and productivity. A simple linear regression test was used to investigate the impact of safety performance on reputation and productivity. A simple linear regression test was used to examine the effect of safety performance on reputation and productivity. The findings revealed that the two factors impacted safety performance if the sig value was less than 0.05 in this investigation. This study also discovered that performance level reputation and productivity.
Back Matter Vol 6 No 1, 2022 Amaliyah
TIJAB (The International Journal of Applied Business) Vol. 6 No. 1 (2022): APRIL 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Back Matter Vol 6 No 1, 2022

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