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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 267 Documents
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Toward Transparent Governance: A Case Study of Good and Clean Governance Practices within the Office of District Administrators Rifyansyah, Ramadhan; Iwhan Ariftian Zuhdi, Agus; Suharsono, Yoyok; Suripto, Suripto
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.293

Abstract

The Sukolilo Sub-District Administration Office, Surabaya, is committed to realizing transparent and clean governance. This study aims to understand governance practices in the Sukolilo Sub-District Administration Office, identify factors that support or hinder transparency, and explore potential improvements and innovations that can be made. Using a qualitative case study method, data were collected through interviews, observations, and document analysis. The results show that the Sub-District Office has implemented various efforts to improve governance, such as formulating clear vision, mission, and goals, implementing standard operating procedures (SOPs), and improving budget and financial management systems. However, there are still some challenges faced, such as lack of public awareness, limited resources, lack of innovation, and a suboptimal bureaucratic work culture. This study recommends several steps to improve the governance of the Sukolilo Sub-District Office, such as increasing socialization and education, utilizing information technology, increasing cooperation with other parties, strengthening internal and external supervision, and improving a professional work culture..
A mixed-method approach to bankruptcy prediction: Altman z-score vs. Springate s-score Agustina, Yumniati; Hilaludin, Hilaludin
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.296

Abstract

This study aims to determine the cause of the bankruptcy of PT. Cahyabintang Respati using the Almant Z-Score method and the Springate S-Score method and find out the differences between the two methods. This study uses primary company data obtained directly from CBR companies. The research method used is a mixed method (Mix Method), which is a qualitative and quantitative method. The final results of this study indicate that the main cause of the bankruptcy of PT. CBR that is continuing to decrease the fleet of ships owned by PT. CBR which results in a reduced drag of the ship and the company's revenue continues to experience a decline to the minus number and lead to bankruptcy. The calculation results of the Altman Z-score method of PT CBR's financial condition from 2007 to 2014 are still experiencing a healthy financial condition and in 2015 to 2018 the financial condition of PT. CBR experienced a gray condition (Gray Area) and in 2019 the financial condition of PT. CBR is in a bankruptcy position while the Springate method calculation results show that in 2007 to 2014 the financial condition of PT. CBR is still in a healthy financial condition, further from 2015 until 2019 PT. CBR is experiencing a difficult financial condition or based on bankruptcy. After testing the independent sample t test using the SPSS program, there was no significant difference between the Almant Z-Score and Springate methods in analyzing the bankruptcy of PT. CBR.
The influence of taxable entrepreneurs and the rupiah exchange rate on value-added tax revenues in Indonesia Susilawaty, Tengku Eka; Siregar, Nancy Mayriski; Cheviandri, Rifqy
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.297

Abstract

Value-added tax is a type of tax that is the second-largest contributor to income in the taxation system. This research aims to understand and empirically test the determinants of VAT revenue. The research was conducted in Indonesia during the period 1993–2022, with a sample size of 30 observations. The sampling method used was a nonprobability sampling method with a saturated sampling technique, where the entire population was sampled. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is concluded that partially entrepreneurs are taxed and the rupiah exchange rate influences value-added tax revenues. Simultaneously, taxable entrepreneurs and the Rupiah exchange rate together have an influence on VAT revenues.
The effect of green economy increasing green entrepreneuship interest in Indonesia Chairia, Chairia; Yanti, Aprilda; Cahyati, Suci
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.298

Abstract

Green entrepreneurship involves addressing environmental issues and making a positive impact, such as the use of environmentally friendly raw materials, clean manufacturing processes, waste management and recycling, etc. These different understandings make a positive contribution to environmental protection and thus serve as a problem-solving mechanism to achieve the SDGs. Its implementation requires educational support and collaboration with stakeholders. The method used in this research is a literature study. The data obtained is compiled, analyzed and concluded. So as to get a conclusion about the literature study. These findings can be an effective step for educators in improving students' understanding of green entrepreneurship and have a positive judgement about being a green entrepreneur. Universities and families should also actively actively seek to instil relevant values for students such as altruism through the provision of practical environmental training. Such practices are are useful to stimulate students' intention to become active entrepreneurs in a sustainable manner and improve environmental performance.
Auditor independence and professionalism influence audit quality at public accounting firms in Medan Syahputra, Oky; Herliza Rizki, Irma; Wahyuni, Putri; Parhusip, Arisman
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.301

Abstract

The purpose of this study is to determine how much influence the Experience and Ethics of Auditors Against Audit Quality. The research methodology used is quantitative descriptive method, the unit of analysis in this study is Public Accounting Firm Dra. Meilina Pangaribuan MM, Public Accounting Firm Drs Katio & Partners and Public Accountant Firm and Joachim Poltak Lian & Partners as many as 30 auditors. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 auditors. The research method used is the technique of data collection through the distribution of questionnaires conducted regularly based on research objectives. The results showed Independence variable did not affect Quality Audit while Professionalism of Auditor affected Quality Audit at Public Accounting Firm in Medan. F test results show that Independence and Professionalism of Auditor variables affect Audit Quality at Public Accountant Firm in Medan. The results of the coefficient of determination test show that the Quality Audit variable can be explained by the variables of Experience and Ethics of Auditor, while the remaining Quality Audit variables can be explained by other variables not examined in this study such as competence, objectivity, integrity, etc
The effect of training on employee performance in Lahat district hotels Tambunan, Sontina Griche; Sihombing, Daniel; Rizkina, Seila
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.303

Abstract

This research aims to determine the effect of training on employee performance in Lahat Regency Hotels. The data analysis method used in this research is a quantitative descriptive method. The population in this study were 38 hotel employees in the 2 and 3 star Lahat Regency. In this research, the data collection method used is a questionnaire while the analysis technique used in this research is simple regression. Based on the research results, training has an effect on employee performance variables. This is indicated by the value of Alpha = 0.05, so the value obtained is Sig = 0.000 < Alpha = 0.05. The results of the coefficient of determination test (R2) obtained an R Square value of 0.247, meaning that the remuneration variable explains the employee performance variable by 24.7%.
Cash flow, corporate governance, corporate social responsibility on financial performance Agustina, Yumniati; Setiadi, Iwan; Sudrajat, Endrawan
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
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Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Operating Cash Flow, the Implementation of Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) Practices on the Financial Performance of Mining Sector Companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample consists of 20 mining companies, totaling 100 data points, determined using the purposive sampling method. This quantitative research employs associative quantitative analysis in a causal relationship framework, utilizing secondary data with a ratio scale, processed through SPSS version 26. Data analysis techniques include descriptive statistics, classical assumption tests, model tests (multiple linear regression), and hypothesis tests. The findings indicate that, partially, Cash Flow, Institutional Ownership, and Managerial Ownership have a positive and significant impact on Financial Performance, while the Independent Board of Commissioners and Corporate Social Responsibility do not significantly affect Financial Performance. Collectively, Cash Flow, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and Corporate Social Responsibility significantly influence Financial Performance, accounting for 74.0% of the variance, with the remaining 26.0% influenced by variables not included in this study
The mediating role of affective commitment in the relationship between emotional intelligence and perceived organizational support on turnover intention Prahiawan, Wawan; Maulana, Naepis; Kambara, Roni
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.307

Abstract

Among effective management systems, the importance of human resources is increasing. Human resource management in an organization has become one of the most important functions in a company. This study aims to test and analyse the variables that influence turnover intention with emotional intelligence and perceived organizational support through affective commitment to develop a basic theory and research model. This research uses an associative descriptive quantitative method with a sample of 195 respondents with technical purposive sampling who are PT Luhai Industrial Cikande Serang employees. Questionnaire answers were measured using an interval scale of 1 - 10. The data was analysed with the help of SmartPLS Version 4.0 software. The results showed statistically, emotional intelligence can significantly negatively affect turnover intention, perceived organizational support has no significant effect on turnover intention, emotional intelligence can significantly positively affect affective commitment, perceived organizational support can significantly positively affect affective commitment, affective commitment can significantly negatively affect turnover intention, affective commitment can mediate the effect of emotional intelligence on the turnover intention with partial mediation characteristics while affective commitment can mediate the effect of perceived organizational support on the turnover intention with full mediation characteristics
The mediating role of job satisfaction on the relationship between work-life balance and female employee performance influenced by burnout Apriliani, Tri Rizki; Mukhsin, Moh.
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.308

Abstract

The importance of human resources among effective management systems. Human resource management in an organisation has become one of an agency's most essential functions and factors. This study aims to test and analyse the variables that affect employee performance, including work-life balance and burnout through job satisfaction, to develop a theoretical basis and research model. This study uses an associative descriptive quantitative method with a population and sample of 77 respondents with total/saturated technicality who are female employees in 29 sub-districts of Serang Regency. Questionnaire answers were measured using an interval scale of strongly disagree 1 - 10 strongly agree. Data were analysed with the help of SmartPLS Version 4.0 software. The results showed. Statistically, work-life balance can significantly affect employee performance; burnout can dramatically affect job satisfaction; work-life balance can substantially affect job satisfaction; job satisfaction can significantly affect employee performance, and job satisfaction can mediate the effect of work-life balance on employee performance; job satisfaction can be characterised as partial mediation. This research is expected to make a theoretical contribution to the literature in this context, especially in the context of human resource management
Segmentation, targeting and positioning analysis using k-means clustering model: A case study of the laptop market in Indonesia Saputra, Tubagus Chandra; Fadhilah, Savira Maghfiratul; Mangkuto, Shidiq Umar; Heikal, Jerry
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.313

Abstract

In Indonesia's rapidly evolving laptop market, understanding consumer preferences is crucial for maintaining competitiveness. This study employs the K-Means Clustering algorithm to segment the laptop market based on variables such as age, income, expenditure, laptop price, main usage, and selection criteria. Data were collected from 271 respondents in the Jabodetabek area through an online survey. The analysis identified six distinct customer clusters: Edu-Tech Enthusiasts, Executive Civil Servants, Gov-Corp Society, Steady State Officials, Corporate Climbers, and Emerging Entrepreneurs. Each cluster exhibits unique characteristics and preferences, including preferred brands and price ranges. The findings emphasize the importance of targeted marketing strategies tailored to the specific needs of each segment. By leveraging these insights, laptop producers can optimize product offerings, pricing strategies, and promotional campaigns to enhance market share, customer loyalty, and profitability in Indonesia's competitive laptop industry.

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