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Asean International Journal of Business
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28096673     DOI : https://doi.org/10.54099/aijb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Asean International Journal of Business (AIJB) is a peer-reviewed economic journal serving as a forum for Business Economics Scholars concerning to area of Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers. This journal encompasses original research articles including: 1. Banking and Financial Institution 2. Behavioral Economics 3. Development Economics 4. Environmental Economics 5. International Economics 6. Accounting 7. Bussiness and Entrepreneurship 8. Human Resources Management 9. Monetary Economics 10. Public Finance 11. Political Economy 12. Bussiness Management 13. Urban and Rural Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 4 No. 2 (2025)" : 12 Documents clear
Analysis of the Effect of Liquidity, Income Tax Expense, and Leverage on Profitability Miswanto, Miswanto; Jatmiko, Muji Setyo
Asean International Journal of Business Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v4i2.1460

Abstract

Purpose – This study examines the effect of liquidity, income tax expense, and leverage on profitability. Methodology/approach – The test uses panel data with a population of 103 companies. The research period for 5 years is from 2019 to 2023. The purposive sampling method was used, so the sample data was 170 observations. The data uses a combination of time series data and panel data. Findings – The results showed that liquidity has no effect on profitability and has a negative direction. Income tax expense has a significant positive effect on profitability. Leverage has a significant negative effect on profitability. Novelty/value – This research contributes to making a practitioner reference for decision-making in increasing profitability and becoming a theoretical reference for further research. The relevance of these results helps financial managers make strategic decisions to manage the company's financial resources. High liquidity indicates an accumulation of unproductive assets. Financial managers can plan tax strategies. The relevance of the results helps financial managers determine the optimal level of leverage. High leverage can increase the risk of default. While low leverage can indicate a heavy dependence on equity.
Culture Meets Leadership: Boosting Employee Performance Through Satisfaction Fatahilah, Ahmad; Budiono, Nur Aktif
Asean International Journal of Business Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v4i2.1466

Abstract

Purpose – This study employed a quantitative research, using a skala likert questionnaire administered to a sample of 87 employees at PT. Asiaparts Indotech, South Tangerang. The data were analyzed using Structural Equation Modeling (SEM) to rigorously assess the direct and indirect effects among the variables studied. Methodology/approach – A quantitative research design was adopted, utilizing a structured questionnaire administered to a representative sample of employees. Data were analyzed using Structural Equation Modeling (SEM) to rigorously assess the direct and indirect effects among the studied variables. Findings – The empirical results demonstrate that both transformational leadership and organizational culture exert significant positive influences on sustainable employee performance. Additionally, job satisfaction was found to partially mediate the relationship between transformational leadership, organizational culture, and sustainable performance, highlighting the pivotal role of employee satisfaction in achieving long-term organizational outcomes. The study shows that job satisfaction mediates the impact of leadership and organizational culture on employee performance, emphasizing the need for effective leadership and strong culture to sustain productivity

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