cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Patrisius
Contact Email
triginpublishing@gmail.com
Phone
+6281360000891
Journal Mail Official
triginpublishing@gmail.com
Editorial Address
Jl. Cikutra Baru, Bandung, Provinsi Jawa Barat, 40124
Location
Kota bandung,
Jawa barat
INDONESIA
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
 23   24   25   26   27 
Customer repurchase decision for the same brand of laptop product using binary logistic regression Mangkuto, Shidiq Umar; Saputra, Tubagus Chandra; Fadhilah, Savira Maghfiratul; Heikal, Jerry
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.316

Abstract

The laptop industry faces significant challenges and opportunities amidst a dynamic and competitive market. Understanding the factors that influence consumers' repurchase decisions is crucial for laptop manufacturers and marketers to develop effective strategies. This research aims to analyze the factors that influence the decision to repurchase laptop products using the Binary Logistic Regression method. This research uses primary data from 271 respondents in Indonesia which was collected via an online questionnaire. Data analysis was carried out using Binary Logistic Regression. The dependent variable is the laptop repurchase decision (yes/no). Independent variables include age, gender, domicile, income, expenses, laptop price, and place of purchase. The analysis shows that income and place of purchase have a significant effect on the decision to repurchase a laptop. The prediction model has an overall accuracy of 62%, with an accuracy of 56.3% for predictions of not making a repeat purchase and 67.6% for predictions of making a repeat purchase. Other factors such as age, gender, domicile, expenditure and laptop price did not show a significant influence. The value proposition is based on the results of this research, namely segmenting the market based on income level and adjusting product needs for each segment so that each product released can be right on target.
Analysis of the role of price in the influence of e-ticketing and e-service quality on visitor satisfaction at Sam Poo Kong, Semarang City Aswan, Mukhamad Kholil
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.340

Abstract

This study focuses on the influence of E-ticketing and E-service quality on visitor satisfaction mediated by price at Sam Poo Kong, Semarang City. The purpose of this study is to see the influence of E-ticketing on price, the influence of e-ticketing on visitor satisfaction, the influence of E-service quality on price, the influence of E-service quality on visitor satisfaction and the influence of price on visitor satisfaction. This study uses a quantitative method with the research population being all visitors to Sam Poo Kong and using 250 samples spread across various places and who have visited Sam Poo Kong Semarang. This study uses an analysis technique with Structural Equation Modeling (SEM) Amos. The results show that e-service quality (p <0.001) and price (p <0.001) have a significant effect on visitor satisfaction and e-ticketing has no effect (p>0.05). The model shows a good fit (RMSEA = 0.09; CFI = 0.972). This study is the first to examine the role of price mediation variables in the context of cultural tourism in Indonesia and provides practical insights for managers to improve the quality of digital services and communication strategies in e-ticketing.
Implementation of barokah farm business process modeling in kampar regency in accelerating digital transformation using business process model and nation (BPMN) Firmananda, Fahmi Iqbal; Jati, Putri Zulia; Syafriani, Mona; Aryadi, Aryadi
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.369

Abstract

Digital transformation is an important need for MSMEs in the livestock sector to increase efficiency and competitiveness. Barokah Farm, as an egg-laying chicken farming business in Kampar Regency, faces various business process challenges, most of which are still carried out manually. This study aims to map the Barokah Farm business process using the Business Process Model and Notation (BPMN), identify digitalization opportunities, and provide recommendations for process improvements. This study contributes to the scarce BPMN literature in agribusiness by being one of the first to model small-scale poultry farming processes in Indonesia, offering both theoretical insights on BPMN’s adaptability to resource-constrained UMKM and practical guidance for improving efficiency, reducing costs, and supporting digital transformation initiatives. The method used is a case study with a qualitative and quantitative descriptive approach, through interviews, field observations for six months, and process simulations using the Bizagi Modeler application. The results of the study show that digitalization of the ordering process, procurement of raw materials, and product delivery can increase operational efficiency. The implementation of the recommended digital solution is estimated to reduce the total process duration by 38.89%. The highest efficiency occurs in the ordering process with a reduction in time of up to 66.67%, followed by product delivery within the city (44.44%), product procurement (40%), and product delivery outside the city (31.58%). The systematic application of BPMN not only helps in visualizing more effective business processes but also supports the acceleration of digital transformation at Barokah Farm.
The influence of sales and leverage on tax avoidance: evidence from Indonesian public companies Sulistiana, Indra; Febriana, Febby; Agung Wibowo, Cokorda
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.385

Abstract

Tax avoidance remains a critical issue in corporate financial management, with earlier research showing mixed results regarding the impact of leverage and sales growth. The goal of this study is to investigate the impacts of leverage (measured by DER) and sales growth on tax avoidance, based on the trade-off theory of tax avoidance (DeAngelo & Masulis, 1980) and prior evidence that sales volatility affects tax planning flexibility (Chen et al., 2023), measured by the Effective Tax Rate (ETR), in Indonesian public companies. Using secondary data from 22 consumer goods businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023, multiple linear regression analysis was employed. Traditional assumption tests confirmed model validity. The results indicate that simultaneously, leverage and sales growth significantly impact tax avoidance (F-statistic=3.906, p=0.031). Partially, sales growth does not significantly impact tax avoidance (t-statistic=-0.776, p=0.444), while leverage has a substantial impact (t-statistic=2.436, p=0.021). The determination coefficient (R²) was 0.212, indicating that 21.2% of the variation in tax avoidance is accounted for by the model. Leverage is a significant factor influencing tax avoidance, implying that firms with higher debt levels engage in strategic tax planning. However, generalizability is limited by the relatively small sample size (N=22) and exclusive focus on consumer goods sector. These findings suggest that Indonesian tax authorities should monitor firms with fluctuating leverage ratios more closely, while corporate managers need to align debt policies with tax risk mitigation strategies. This research contributes to the literature by providing empirical evidence from Indonesia. 
Can fellow moderate the factors which influence impulsive buying in generation Z? Listya, Khanti; Siahaan, Sondang Beatrix; Pane, Ira
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.388

Abstract

Generation Z (Gen Z) is characterized by their comfort with technology, which they integrate into various daily activities like communication, education, entertainment, and online shopping. This technological immersion contributes to a more consumerist mindset among Gen Z when engaging in digital transactions, often leading to impulsive buying. Key elements driving this impulsive online behavior include lifestyle choices, promotional offers, and personal self-control. Additionally, societal and environmental pressures can encourage frequent online shopping for Gen Z, suggesting that peer influence might intensify the impact of lifestyle, promotions, and self-control on impulsive purchases. Various studies show that lifestyle, promotion, and self-control each influence impulsive buying, yet it remains unclear whether these variables simultaneously affect impulsive buying and whether peer influence serves as a determining factor in this relationship, particularly among Generation Z in Medan City. This study, conducted in Medan City, aimed to quantitatively assess how lifestyle, promotions, and self-control affect impulsive buying, with peer influence considered as a potential moderating factor. The research utilized a questionnaire as its primary tool, which was validated and found reliable through data quality and statistical tests. The linear regression analysis confirmed that lifestyle, promotions, and self-control each significantly impact impulsive buying. However, the analysis also revealed that peer influence does not act as a moderating variable for the effects of lifestyle, promotions, or self-control on impulsive buying.
Optimization of taxes and firm value: a study on tax avoidance in the food and beverage sector from the akman perspective Irma Herliza Rizki; Mela Novita Rizki; Tina Muhardika Handayani; Muammar Rinaldi
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.390

Abstract

The purpose of this study is to examine the effectiveness of tax avoidance and company size in influencing firm value in the food and beverage manufacturing sector. Furthermore, the study also highlights the relevance of firm value as a contributor to broader economic growth. The research adopts a quantitative approach using secondary data collected from the Indonesia Stock Exchange (IDX). The study population consists of 26 manufacturing companies in the food and beverage subsector listed on the IDX between 2018 and 2022, with a purposive sampling method used to determine the final sample. Data were analyzed using multiple linear regression analysis, adhering to relevant statistical procedures. The findings show that both tax avoidance practices and the size of the company have a positive and significant influence on firm value. This indicates that effective tax planning, when managed responsibly, can contribute to increasing the value of a company. Additionally, larger firms with greater assets and operational scale tend to have stronger market valuations. The study underscores the importance of aligning accounting and management perspectives to optimize financial strategies that enhance firm value, particularly in the context of Indonesia's growing food and beverage industry.
The influence of green hospitality implementation and hotel image on guest loyalty at Grand Mercure Hotel Medan Sihombing, Daniel
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.391

Abstract

This study aims to analyze the effect of Green Hospitality implementation and hotel image on guest loyalty at the Grand Mercure Hotel Medan. The background of this study is based on the increasing consumer awareness of sustainability issues in the hotel industry, as well as the importance of corporate image in shaping customer loyalty. The research method used is a quantitative approach with multiple linear regression analysis techniques, using primary data obtained from 97 respondents through a Likert-scale questionnaire. The results of the partial test indicate that both Green Hospitality implementation and hotel image have a significant effect individually on guest loyalty. The simultaneous test (F test) also shows that both variables together have a significant effect on guest loyalty. The coefficient of determination (R²) value of 0.273 indicates that 27.3% of the variation in guest loyalty can be explained by the combination of the two variables. This study strengthens the urgency of integrating green strategies and corporate image as a strategic approach to increasing customer retention. The managerial implication is that strengthening sustainability values and positive institutional image can be a relevant competitive differentiation in the era of increasingly environmentally conscious modern tourism.
The influence of entrepreneurship education on entrepreneurial intention and entreprenur readiness at High School Solikhah, Efa Wakhidatus; Puriyanto, Riky Dwi
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.394

Abstract

Entrepreneurship education is an important strategy in fostering an entrepreneurial spirit among the younger generation, especially high school students. This study aims to analyze the effect of entrepreneurship education on the performance of entrepreneurial intention and entrepreneurial readiness of high school students. Using a quantitative approach with a survey method, data were collected through a questionnaire compiled based on indicators of entrepreneurship education, entrepreneurial intention, and readiness to run a business. The research sample consisted of high school students who had taken entrepreneurship lessons or programs. The results showed that entrepreneurship education had a positive and significant effect on both. The more effective the implementation of entrepreneurship education in terms of material, teaching methods, and practical experience, the higher the intention and readiness of students to become entrepreneurs. This finding emphasizes the importance of strengthening an applicable and contextual entrepreneurship curriculum at the high school level in order to prepare a young generation that is innovative, independent, and ready to create jobs.
Reviewing the implementation of the accounting information system (SIA) for Bank Indonesia Services to optimize MSME digitalization program in Tolitoli Regency as an Affirmation Area Syahputra, Rendy Aziz; Sujai, Muhammad; Aqfir, Aqfir
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.395

Abstract

This study analyzes the effectiveness of the Financial Information Recording Application Information System (SIAPIK) in supporting environmentally friendly Micro, Small, and Medium Enterprises (MSMEs) in Tolitoli Regency, Central Sulawesi. The objective is to evaluate SIAPIK’s role in improving financial records, operational efficiency, and business decision-making, as well as its impact on marketing, access to capital, and business growth. The research employed a mixed-method approach, combining quantitative surveys and qualitative in-depth interviews with 24 MSMEs actively using SIAPIK (out of 106 surveyed). The results indicate that 83% of respondents reported improved recording efficiency, 79% found financial statements easier to understand, 71% experienced sales growth of up to 15%, and 67% successfully accessed cooperative or banking financing using SIAPIK reports. Nevertheless, 58% still faced challenges such as limited internet access and low digital literacy. Overall, SIAPIK has made a positive contribution to the digital transformation of MSMEs in affirmation areas, particularly in the culinary sector, while emphasizing the need for infrastructure development, continuous training, and cross-sector collaboration. The novelty of this research lies in its focus on environmentally friendly MSMEs in rural 3T regions, which are still underrepresented in the literature on MSME digitization in Indonesia.
Reformulating the education financing model for equitable access and quality in the era of fiscal Marjoni, Mhd. Riza
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.398

Abstract

A well-prepared abstract enables the reader to identify the basic content of a document quickly and accurately, to determine its relevance to their interests, and thus to decide whether to read the document in its entirety. The Abstract should be informative and completely self-explanatory, provide a clear statement of the problem, the proposed approach or solution, and point out major findings and conclusions. The Abstract should be 100 to 200 words in length. The abstract should be written in the past tense. Standard nomenclature should be used and abbreviations should be avoided. No literature should be cited. The keyword list provides the opportunity to add keywords, used by the indexing and abstracting services, in addition to those already present in the title. Judicious use of keywords may increase the ease with which interested parties can locate our article.

Page 26 of 27 | Total Record : 267

 23   24   25   26   27 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 13 No. 3 (2025): Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies Vol. 12 No. 4 (2025): March: Applied Finance and Business Studies Vol. 12 No. 3 (2024): December: Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies Vol. 12 No. 1 (2024): June: Applied Finance and Business Studies Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies Vol. 11 No. 1 (2023): Applied Finance and Business Studies Vol. 10 No. 4 (2023): Applied Finance and Business Studies Vol. 10 No. 3 (2022): December: Applied Finance and Business Studies Vol. 10 No. 2 (2022): September: Applied Finance and Business Studies Vol. 10 No. 1 (2022): June: Applied Finance and Business Studies Vol. 9 No. 4 (2022): March: Applied Finance and Business Studies Vol. 9 No. 3 (2021): December: Applied Finance and Business Studies Vol. 9 No. 2 (2021): September: Applied Finance and Business Studies Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies Vol. 8 No. 4 (2021): March: Applied Finance and Business Studies Vol. 8 No. 3 (2020): December: Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies Vol. 8 No. 1 (2020): June: Applied Finance and Business Studies More Issue