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International Journal of Applied Finance and Business Studies
Published by Trigin Institute
ISSN : 23383631     EISSN : 28099982     DOI : https://doi.org/10.35335/ijafibs
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research developments in all areas of finance and business research to a broad audience of academicians and professionals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 307 Documents
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The effect of audit fees, audit tenure, and auditor switching on audit report lag in financial sector companies listed on the BEI in 2021-2022 Angelina Sijabat; Hisar Pangaribuan
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.206

Abstract

This study aims to prove whether audit fees, auditor tenure, and auditor switching can have a significant effect on audit report lag. This research uses quantitative methods with secondary data. The population of this study is financial sector companies published by the IDX in 2021- 2022. The number of samples used was 51 with a 2-year research period resulting in 102 sample data. The test results concluded that audit fees have a significant effect on audit report lag, while audit tenure and auditor switching do not have a significant effect on audit report lag. The suggestion from the researcher is that future researchers expand the research population so that the results obtained are more accurate.
The influence of transformational leadership and religiosity on performance of village apparatus in Sungai Penuh City with organizational citizenship behavior as an intervening variable Deky Hamdani; Fadli Anugrah; Ayu Esteka Sari
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.210

Abstract

The purpose of this study is to analyze how the The influence of transformational leadership and religiosity on performance of village apparatus in Sungai Penuh City with organizational citizenship behavior as an intervening variable. The research was conducted in Sungai Penuh City in Jambi Province. This study used quantitative research methods. To obtain valid data and information, researchers use interviews, observation, surveys, and documentation techniques. Model Testing Techniques using Structural Equation Model (SEM) with AMOS. The population is the entire village apparatus in Sungai Penuh City. The sampling technique is an accidental sampling method, with the number of samples representing the population with a total of 115 responses. The result of the research that R-square value of exogenous latent variables to endogenous latent variables is: The magnitude of the influence of Religiosity, Transformational leadership and organizational citizenship behavior on performance was 0.522 or 52.2%. That is, religiosity, transformational leadership and organizational citizenship behavior have an influence of 52.2%. While the magnitude of the influence of organizational citizenship behavior is 0.357 or 35.7%. That is, religiosity and transformational leadership have an influence of 35.7. Meanwhile, the remaining 64.3% was explained by other variables outside the research model.
Analysis of profitability ratio to financial performance of Indonesian telecommunication company Tbk (2018-2022 Period) Lestari, Puji; Rafiyani, Ade Repi; Rahmawati, Siti Nur; Haryadi, Didit
International Journal of Applied Finance and Business Studies Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i4.212

Abstract

This study aims to assess the financial performance of PT Telekomunikasi Indonesia Tbk by analyzing financial statements using profitability ratios. Data collection techniques in this study use qualitative research methods with a descriptive approach. The type of data in this study is secondary data, which is obtained directly through the official website of PT Telekomunikasi Indonesia Tbk. This research received the results of the profitability ratio at PT Telekomunikasi Indonesia Tbk; namely, the development of the company's ratio cannot be said to be good because it has decreased a lot from year to year. This causes the company to be unable to generate profits because the calculation of return on assets, return on equity, gross profit margin, and net profit margin every year has decreased significantly. However, the same increase in 2021 also decreases again the following year. So it can be said that the company has not been efficient in generating profits and its financial performance also cannot be said to be good. This study aims to develop a model for reviewing financial statements from financial performance. This research is expected to make theoretical contributions to the literature in this context, including in the context of financial and banking management.
Training effectiveness, work motivation on employee performance Fitriyani, Anissa; Maelani, Maulinda; Roes, Zazli; Haryadi, Didit
International Journal of Applied Finance and Business Studies Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i4.213

Abstract

In an effective management system, the importance of human resources is increasing. Employee performance is an essential factor influencing success. In an organization, this is one of the most critical functions of a company. This study aims to determine the variables that affect employee performance and develop a theoretical basis and research model. This study used the associative descriptive quantitative method with a population of 37 respondents drawn into samples using non-probability sampling using saturated sampling / total sampling methods—data analysis techniques using linear regression with the help of SPSS software version 26. The results of this study show that the first hypothesis states that employee performance is influenced by the effectiveness of training, meaning that the better the effectiveness of training, the more improved the employee's performance. Thus, the second hypothesis states that employee performance is influenced by work motivation, meaning that the higher the work motivation, the higher the employee performance will be. The third hypothesis is that employee performance is influenced by the effectiveness of training and work motivation, which can simultaneously improve employee performance. This research is expected to make theoretical contributions to the literature in this context, certainly in the context of human resource management.
Financial statement analysis was conducted to assess the financial performance of PT Unilever Indonesia Tbk in the 2018-2022 period using the Current Ratio, Debt Equity Ratio, and Return on Asset Ina, Ina; Octavia, Afini Dhea; Fauziah, Tika; Haryadi, Didit
International Journal of Applied Finance and Business Studies Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i4.214

Abstract

Financial performance is a formal effort to evaluate the efficiency and effectiveness ofa company in generating profits. The method used is a qualitative method using a descriptive approach; the subject in this study is PT Unilever Indonesia Tbk and the object in this study is the financial statement data of PT Unilever Indonesia Tbk. The data source used in this study is secondary data taken from the official website of PT Unilever Indonesia Tbk. This study aims to determinethe financial performance of PT Unilever Indonesia Tbk using the CurrentRatio, debt-to-equityRatio, and return on assets. It is expected to provide helpful information for companies and investors in making investment decisions. Based on the attached data, it shows that during the 2018-2022 period, the average Ratio of each Ratio in PT Unilever Indonesia Tbk is as follows: at the liquidity ratio of current assets of 8,178,740 and current liabilities of 12,488,997. At the Ratio of total debt solvency of 14,415,546 and total equity of 5,223,178. Theprofitability ratio of total assets amounted to 56,794,724, and net profit amounted to 6,955,753. From the results of this study, the Company's financial performance shows a low level of liquidity, a higher level of risk due to the use of more considerable debt, and suboptimal operational performance. Therefore, companies must pay attention to cost management, debt management, and sales activities to improve financial performance. TheCompanyCompany should increase sales toenhance efficient financial performance. This research is expected to make theoretical contributions to the literature in this context, including in the context of economic and banking management.
Working capital and liquidity to the profitability of manufacturing companies listed on the IDX in 2019-2022 Rahmawati, Mulia; Anggraeni, Putri Riana; Maulan, Shobha Tsaqofa; Haryadi, Didit
International Journal of Applied Finance and Business Studies Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i4.215

Abstract

This study investigates the interaction between modes of employment, profitability, and market liquidity in the manufacturing sector. The goal is to gain insight into how these factors interact and affect the overall value of a company in a particular region and industry. This analysis uses quantitative methods based on financial data and relevant metrics for a sample of 10 manufacturing companies. This study examines the relationship between working model, profitability, and market liquidity through statistical analysis and regression modeling techniques. The results showed that working capital has no effect on profitability, liquidity significantly impacts profitability in the manufacturing industry, and operating capital and liquidity simultaneously affect profitability. The findings contribute to the existing literature on company valuations by providing empirical evidence specific to the manufacturing sector. The research has implications for policymakers, investors, and managers, as it offers valuable insights into the factors that drive corporate value in the industry, helping stakeholders make decisions and strategies to improve performance and competitiveness. Provide benefits in the context of financial management.
The role of leadership style and organizational culture on employee performance Amalina, Novita; Salsabila, Apriliani Saila; Solih, Rizal; Haryadi, Didit
International Journal of Applied Finance and Business Studies Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i4.216

Abstract

Among effective management systems, the importance of human resources is increasing. Employee performance is an essential factor influencing success. In an organization, it is one of the most critical functions of an institution. This study aims to determine the variables that affect employee performance and develop a theoretical basis and research model. This study used associative descriptive quantitative methods with 61 respondents drawn into the sample using non-probability sampling, the sampling technique / total sampling technique, and data analysis techniques using linear regression with the help of SPSS software version 26. The results of this study show that the first hypothesis states that employee performance is influenced by leadership style. The second hypothesis states that employee performance is influenced by organizational culture. The third hypothesis, employee performance, is controlled by leadership style and corporate culture, which can simultaneously improve employee performance. This research is expected to make a theoretical contribution to the literature in this context, certainly in the context of human resource management.
The role of leadership style and work motivation on employee performance PT Paragon Technologi and Inovation Sirojuddin, Ilham; Nuraulia, Fadila; Salsabila, Risa; Haryadi, Didit
International Journal of Applied Finance and Business Studies Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i4.217

Abstract

Among effective management systems, the importance of human resources is increasing. Employee performance is an essential factor influencing success. In an organization, this is one of the most critical functions of a company. This study aims to determine the variables that affect employee performance and develop a theoretical basis and research model. This study used an associative descriptive quantitative method with a population of 43 respondents drawn into a sample using non-probability sampling, saturated sampling / total sampling method—and data analysis techniques using linear regression with the help of SPSS software version 26. The results of this study show that the first hypothesis states that employee performance is influenced by leadership style, meaning that the higher the work motivation that employees have, the higher the performance of these employees. Thus, the second hypothesis states that work motivation is not able to give an increase in employee performance. The third hypothesis is that employee performance is influenced by leadership style and work motivation, which can simultaneously improve employee performance. This research is expected to make theoretical contributions to the literature in this context, certainly in the context of human resource management.
Capital structure moderation on the effect of net profit margin on company value in the manufacturing company sector for the 2015-2019 period Nurlelah, Nurlelah; Suheti, Suheti; Sumarni, Meli; Haryadi, Didit
International Journal of Applied Finance and Business Studies Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i4.218

Abstract

This study investigates the interaction between capital structure, net profit margin, and company value in the manufacturing sector in Indonesia. The goal is to gain insight into how these factors interact and affect the overall value of a company in a particular region and industry. This analysis uses quantitative methods based on financial data and relevant metrics for a sample of 30 manufacturing companies operating in Indonesia. This study examines the relationship between capital structure, net profit margin, and company value through statistical analysis and linear regression modeling techniques with SPSS version 26. The results showed that capital structure net profit margin significantly affected the company's value in the manufacturing industry. The capital structure reinforces the effect of the net profit margin on the company's value. The findings contribute to the existing literature on company valuations by providing empirical evidence specific to the manufacturing sector in West Java. The research has implications for policymakers, investors, and managers, as it offers valuable insights into the factors that drive corporate value in the industry, helping stakeholders make decisions and strategies to improve performance and competitiveness. Provide benefits in the context of financial management.
The role of transformational leadership and work motivation on employee performance Rohman, Abdul; Oktapiani, Putri Eriana; Pujaroh, Siti; Haryadi, Didit
International Journal of Applied Finance and Business Studies Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i4.219

Abstract

Employee performance is an essential factor influencing success. In an organization, this is one of the most critical functions of a company. This study aims to determine the variables that affect employee performance and develop a theoretical basis and research model. This study used an associative descriptive quantitative method with a population of 43 respondents drawn into a sample using non-probability sampling, saturated sampling / total sampling method—and data analysis techniques using linear regression with the help of SPSS software version 26. The results of this study show that the first hypothesis of transformational leadership does not affect employee performance. Thus, the second hypothesis states that employee performance is influenced by work motivation, meaning that the higher the work motivation, the higher the employee performance will be. The third hypothesis is that employee performance is influenced by transformational leadership and work motivation that can simultaneously improve employee performance. This research is expected to provide theoretical contributions to the literature in this context, certainly in the context of human resource management.

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