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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 Implementation of Accrual-Based Government Accounting Standards on The Quality of Financial Statements Regional Government Azwar Rivai Nasution
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

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Abstract

The aim of this research is to examine the effect of the application of government accounting standard accrual to quality of financial statement local government in the department of empowerment communities and village government at South Tapanuli Government. The population of this research are employees in the department of empowerment communities and village government. The total number of samples of this research are 35 people, which their data collection are taken using questionnaires. This research is tested using by simple regression. Research shows that the application of government accounting accrual standard has a positive and significant effect on the quality of local government financial statements
Analysis of the Effect of Firm Size, Profitability, Solvency, and Size of Public Accounting Firms on Audit Delay in Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange Period 2012-2016 Eka Wulan Pratika Br. Sihite Br. Sihite
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
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Abstract

The objective of this research is to know the influence between firm size, profitability, solvency, auditor firm size to audit delay in consumer good companies that are listed in Indonesia Stock Exchange in 2012 up to 2016. This research used secondary data which can be accessed through the website of the Indonesia Stock Exchange (www.idx.co.id). The population for this research is 13 consumer good companies with the food and beverage sub sector, and for the sampling method, purposive sampling is used. With this method, 11 companies are acquired as a sample with 5 years of observation period. Thus the sum of this research is 55 analysis units. Then firm size, profitability, solvency, auditor firm size, and audit delay are tested using multiple linear regression analysis using SPSS 20. Before being conducted using the regression test, it is examined using the classical assumption tests. The result of this research shows that all of the independent variables has significant influence on audit delay simultaneously. Partially, auditor firm size has significant and negative influence on audit delay. Meanwhile, firm size, profitability, solvency have no significant influence to audit delay.
The Influence of Leadership Style and Work Facilities on Job Satisfaction of Civil Servants at the Regent's Office of Central Tapanuli Regency Annisa Hazrida Effendy
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
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Abstract

The research objective is to determine and analyze the Influence of Leadership Style on Job Satisfaction Work Facilities Civil Servants Central Tapanuli Regency Office. The population in this study is the entire Civil Servants in Central Tapanuli Regency Office totaling 126 employees of Civil Affairs. The method used in this research is quantitative method. The data analysis technique in this research is descriptive statistical analysis and multiple linear regression analysis. The data used are primary data and secondary data. The results of this study show that, either simultaneously or partially, leadership style and employee facilities and significant positive effect on job satisfaction of civil servants Regent Office Central Tapanuli.
The Effect of Firm Size, Profitability, Solvency and Reputation of Public Accounting Firms on Audit Delay in LQ 45 Companies Listed on the Indonesia Stock Exchange in 2010-2016 Karina Valisia Davis
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
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Abstract

This study aims to analyze whether firm size, profitability, solvency and reputation of public accounting firm has an effect on audit delay at LQ 45 company listed on Indonesia Stock Exchange in 2010-2016. The measuring instrument used in this study is the total asset logarithm for firm size; return on assets (ROA) for profitability; debt to total asset ratio for solvency; and dummy variables for the reputation of the public accounting firm. The sampling method used in this research is purposive sampling and obtained data that passes the test as many as 18 companies sampled listed on index LQ 45 in Indonesia Stock Exchange in year 2010-2016 and 126 the number of observations. The data used is secondary data, namely the company's financial statements obtained from www.idx.co.id. Data collection techniques is by documentation techniques. The analysis used in this research is panel data regression analysis. The simultaneous test results show that all independent variables affect the dependent variable by 95 percent. Partial test results show that company size and solvency variables significantly affect audit delay, while the profitability and reputation of public accountant firm does not affect audit delay.
The Effect of Good Corporate Governance, Company Size, Ownership Structure on Financial Performance in Food and Beverage Companies Listed on the Indonesia Stock Exchange 2010-2016 Joel Simatupang
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
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Abstract

This study aims to determine the effect of good corporate governance, size, managerial ownership of financial performance of food and beverage company in Indonesia stock exchange in the period 2010-2016. The study population of 17 companies. The sampling method used is purposive sampling method, in order to obtain a sample of 10 companies for 7 years of observation (2010-2016) with 70 observations (observation). Data were obtained from a sample of companies that are downloaded from the Indonesia Stock Exchange website. The data analysis technique used is descriptive statistical analysis and regression analysis. The process of data analysis done first is descriptive statistics, classical assumption test, multiple regression analysis and then test the hypothesis. The results of this study indicate the independent commissioner, audit committee, size and managerial ownership no partial effect of financial performance. While the result simultaneously the independent commissioner, audit committee, size and managerial ownership simultaneously of financial performance.
Analysis of the Factors Affecting the Migration of Labor from the Agricultural Sector to the Industrial Sector (Case Study in Kerek District, Tuban Regency) Ahmad Husnun Niam
International Journal of Applied Finance and Business Studies Vol. 8 No. 3 (2020): December: Applied Finance and Business Studies
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Abstract

The movement of labor from the agricultural sector to the industrial sector also affects the workforce in rural areas as a whole. The pattern of labor absorption in rural areas is an illustration of the pattern of labor absorption in Indonesia. This is because most of Indonesia's population lives in rural areas. This study aims to determine 1). Variables that affect the movement of labor from the agricultural sector to the industrial sector 2). Knowing the dominant variables that affect the movement of labor from the agricultural sector to industry. From the results of the study, it was found that the education factor, the wage level factor and the land area factor are factors that influence the movement of workers from the agricultural sector to the industrial sector and the most dominant factor influencing the movement of workers is the level of education where the higher the level of education of farmers, the higher the level of education of farmers. the opportunity to move to the industrial sector is getting bigger, and their desire to leave agriculture is getting higher because many have skills other than farming experience. Although the growth of the agricultural sector has always decreased, We cannot ignore this development in the agricultural sector because most parts of Indonesia are rural and it is necessary to improve the labor arrangement so that there is no shortage of workers working in the agricultural sector. This is not only a characteristic of our country, where the majority of the population lives in rural areas, but is also caused by the growing unemployment problem and needs to find a solution.
Analysis of Indonesia's Economic Growth Sources (Study 1998-2006) Anik Hariyati
International Journal of Applied Finance and Business Studies Vol. 8 No. 3 (2020): December: Applied Finance and Business Studies
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Abstract

This paper attempts to describe the sources of Indonesia's post-crisis economic growth (1998) up to the end of the analysis period (2006). The methodology used is qualitative and quantitative description. The quantitative approach is carried out in the form of calculations in a systematic formulation that focuses on hypothesis testing, while the qualitative approach is carried out by studying literature and accompanied by data analysis. The observed variables include domestic and foreign investment, exports and imports and foreign debt. The results showed that during the post-crisis period until 2006 the variables of domestic investment, exports and imports had a positive effect on economic growth. Meanwhile, the foreign investment variable, foreign debt, which should have had a positive impact on economic growth, turned out to be the opposite, this was because foreign investors brought most of their profits back to their country. Meanwhile, foreign debt provides a large burden because of the interest and installments.
The Influence of Brand Image on Consumer Purchase Decisions for Class Mild. Cigarettes Adi Surya Wiranegara
International Journal of Applied Finance and Business Studies Vol. 8 No. 3 (2020): December: Applied Finance and Business Studies
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Abstract

This study aims to determine the effect simultaneously and partially between the variable brand image and purchasing decisions, as well as the dominant variables influencing consumer purchasing decisions for Clas Mild Cigarettes. This research is included in the type of exsplanatory research, where this research is designed to explain the causal relationship that occurs between the brand image variables of the Clas Mild brand cigarettes which consist of the image of the maker (X1), user image (X 2), product image (X 3) with consumer purchasing decisions (Y). To determine the number of respondents, the researcher used Sri Rahayu's opinion, with a sample of 80 respondents. While the sampling technique used purposive sampling. The data analysis technique used is multiple regression, F test, and t test. From the results of t-test, F-test and multiple regression, it can be seen that the three variables, namely the image of the maker/corporate image (X1), the image of the user/user image (X2), and the image of the product/product image (X3) have a significant influence on purchasing decisions. Class Mild cigarettes. From the results of the analysis, it is known that the product image variable (X1) is the dominant variable influencing purchasing decisions. Based on this research, it can be seen that the contribution of the brand image variable to purchasing decisions is 61.4%, while the remaining 38.6%.
Detecting Determinants of Low Non Performing Loans (Npl) Kupedes (A Study at PT. Bank Rakyat Indonesia (Persero), Tbk Sidoarjo Packaging Unit) Adi Wicaksono
International Journal of Applied Finance and Business Studies Vol. 8 No. 3 (2020): December: Applied Finance and Business Studies
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Abstract

This study aims to determine the determinants of the low non-performing loans of PT Bank Rakyat Indonesia (Persero), Tbk Sidoarjo Packaging Unit. This factor is seen from two sides, namely what strategy is applied by the management of PT Bank Rakyat Indonesia (Persero), Tbk Sidoarjo Packaging Unit and the motive behind the customer's willingness to pay smoothly. To obtain the above objectives, researchers used qualitative methods. Data obtained through interviews, documentation, and observation. From this study it was found that social capital plays a role in shaping the character of customers. This good character is able to make customers happy to fulfill their obligation to pay Kupedes installments. This type of social capital is social bounding, namely culture and culture, and social capital is of the type of social linking, namely networking. However, just like ivory, which always cracks, social capital also creates a mainstream that is different from the economic concept. Where for the economy, increasing capital through credit has an impact on increasing output, but the culture in the area of ​​debt customers is a disgrace. In addition to social motives, order to pay installments is based on economic motives, namely PBTW and fear of cutting off credit access. In addition to the motives of the customer, The strategy applied by PT BRI Packaging Unit to suppress NPL is in the management strategy in suppressing the emergence of NPL. This strategy starts from prevention efforts through strict selection by utilizing social capital in the form of networks with old debtors before the realization of this social capital which other banks do not have, considering that BRI has been operating for so long. After that, the next strategy is to monitor, develop and manage problematic Kupedes and even create a breakthrough in creating NPLs by increasing the outstanding credit realization, which is accompanied by the proactive work of line officials to collect non-performing loans in the following month. And of course, this is accompanied by the high level of professionalism and integrity of BRI officials in managing the loan portfolio.
Manufacturing Industry Growth Patterns and Analysis of Variables Affecting Value Added (Case Study: China, Malaysia, Thailand, Indonesia, and England 1998-2005) Achmad Erwin Susandi
International Journal of Applied Finance and Business Studies Vol. 8 No. 3 (2020): December: Applied Finance and Business Studies
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Abstract

The purpose of this research is to examine and understand the pattern of manufacture industry growth towards labor force absorption and also to examine and analyze variables that have influence towards manufacture industry value added in China, Malaysia, Thailand, Indonesia, and England in the year 1998–2005 and also to see if there is any significant disparity between each country for the manufacture industry value added. The analysis tool that used to answer the purpose of this research is kendal correlation test and data panel regression using country dummy. Result of analysis it can be concluded that proportionaly growth pattern increased labor force absorption only in Malaysia, while in England doesn't show a proportional pattern. Variables that influenced manufacture industry value added in monitoring country is foreign investment and export. Meanwhile the data panel regression using the country dummy showed that there are significant disparities between each country for the manufacture industry value added.

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