International Journal of Business and Applied Economics (IJBAE)
International Journal of Business and Applied Economics (IJBAE), is an international peer-reviewed journal that is aimed to be an international forum and platform for disseminating high-quality business, management, and economic-related researches, by Formosa Publisher. IJBAE seeks to publish high-quality, scholarly empirical journal articles that are related to management, finance, accounting, economics, business, and its applications. The journal strives to serve as the ultimate vehicle for the exchange of ideas and research studies among business and economics scholars internationally. IJBAE is dedicated to publishing scientific articles on the study of management, finance, accounting, economics, and business from different aspects and perspectives as well as the themes that have been determined. IJBAE publishes articles in January, March, May, July, September, and November.
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<![CDATA[Correlation of Regional Taxes and Regional Expenditures on Regional Fiscal Capacity Parigi Moutong District ]]>
<![CDATA[Cicilia, Vera Sri Endah]]>;
<![CDATA[Suirlan, Rita]]>;
<![CDATA[Rafika, Ika]]>;
<![CDATA[Achmad, Nuryana Haprin DJ]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i4.9416
<![CDATA[This research aims to analyze the relationship between regional taxes and regional expenditure on the regional fiscal capacity of Parigi Moutong Regency 2016-2022. The research method uses a quantitative approach with a total of 7 years of observations obtained from the Regional Financial and Asset Management Agency Report of Parigi Moutong Regency and analyzed using simple linear correlation (least square method). The research results show that the regional tax variable is positively and significantly correlated with the regional fiscal capacity of Parigi Moutong Regency. The regional expenditure variable has a negative and insignificant correlation with the regional fiscal capacity of Parigi Moutong Regency. The results of this research illustrate the importance of optimizing regional taxes through intensification, extensification, and using the budget effectively and efficiently so as to create regional independence. The limitations of this research are that it does not cover all the dominant variables that support regional fiscal performance and still uses relatively small data.]]>
<![CDATA[Examining the Impact of Technostress on Perceived Organizational Commitment: The Mediating Role of Individual Innovation ]]>
<![CDATA[Hessari, Hassan]]>;
<![CDATA[Daneshmandi, Fatemeh]]>;
<![CDATA[Nategh, Tahmineh]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i4.9617
<![CDATA[This research examines the influence of technostress on perceived organizational commitment (POC) and investigates how individual innovation mediates this relationship. Conducted within an engineering consulting firm, the research employs structural equation modeling (SEM) to analyze data from 147 employees. The objectives include determining the extent to which technostress influences POC, assessing how individual innovation mediates this effect, and identifying strategies to mitigate technostress impacts. Findings indicate that technostress significantly negatively affects both POC and individual innovation, with the latter showing a positive correlation with POC. Moreover, individual innovation serves as a partial mediator, mitigating the adverse effects of technostress on POC. The results highlight the necessity for organizations to foster innovative cultures while managing technostress, thus promoting a resilient and committed workforce. This study contributes to the literature by integrating the constructs of technostress, innovation, and organizational commitment, providing actionable insights for managers aiming to enhance employee engagement and organizational stability.]]>
<![CDATA[Underpricing Anomalies: A Study of Companies that IPO on the Indonesian Stock Exchange ]]>
<![CDATA[Hadi, Hasna]]>;
<![CDATA[Atikah, Siti]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i4.9732
<![CDATA[During Initial Public Offerings (IPO), one of the most common anomalies associated with pricing is short-term underpricing. The main objective of this study is to contribute to previous academic research by examining the existing underpricing of companies that conducted Initial Public Offerings (IPO) on the Indonesia Stock Exchange during 2022. With this objective, 58 companies that conducted Initial Public Offerings (IPO) on the Indonesia Stock Exchange during 2022 were examined. This research is a causal associative research with a quantitative approach. In the analysis, the period of this study takes a relatively short-term period, namely the first day and the first seven days. Hypotheses were tested using non-parametric statistical testing methods, namely the Kruskal Wallis test. The empirical findings in this study are that when viewed from the abnormal/adjusted return shows that there is a short-term underpricing anomaly. This means that investors can get abnormal returns by buying the IPO shares. However, when viewed from the cumulative value, it shows that there is no short-term underpricing anomaly in companies conducting Initial Public Offerings (IPO) on the Indonesia Stock Exchange during 2022.]]>
<![CDATA[The Effect of Profitability, Firm Size, and Leverage on Firm Value (Study on Banking Companies Listed on the Indonesia Stock Exchange in 2018-2023) ]]>
<![CDATA[Fadhilah, Miftakhul]]>;
<![CDATA[Widajantie, Tituk Diah]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i4.9748
<![CDATA[This research aims to find out the effect of profitability, firm size, and leverage on firm value. This researh employs quantitative research methodology. The population used in this research is a banking company registered with the IDX for the period 2018-2023. The sampling technique used purposive sampling method. Based on the sample selection criteria, there were 13 companies and 78 samples. The data analysis technique used is multiple linear regression analysis. The SPSS version 25 tool was used to process data in the analysis of this study. The results of this research show that profitability and firm size has a positive effect on firm value in banking companies listed on the IDX in 2018-2023, while leverage has no effect on firm value in banking companies listed on the IDX in 2018-2023. Further research could develop this research using other variables that in theory have an effect on a firm value, such as dividend policies, capital stucture, free cash flow, and others.]]>
<![CDATA[The Influence of Human Resource Competence, Utilization of Information Technology, and Internal Control Systems on The Quality of Financial Report Public Health Center in The City of Surabaya ]]>
<![CDATA[Purwandari, Aprilia]]>;
<![CDATA[Widajantie, Tituk Diah]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i4.9749
<![CDATA[This research aims to find out how human resource competence, utilization of information technology, and internal control systems influence the quality of financial reports of Public Health Centers in the City of Surabaya. This research employs quantitative research methodology, and primary data were collected using a questionnaire as the major data gathering tool. The population used in this research were all employees of Public Health Centers in Surabaya City and sample selection was carried out using the Slovin formula and the results obtained were 97 employees who will be used in this research. This study uses basic random sampling as its sample method. The SmartPLS 4.0 tool is used in this study's data analysis methodology. The study's findings indicate that while internal control systems and HR competency has an influence on the quality of financial reports, meanwhile, the utilization of information technology has no influence on the quality of financial reports. The contribution of this research is in maintaining the quality of financial reports for community health centers in the city of Surabaya as well as providing a potential evaluation for improvement future.]]>
<![CDATA[The Effect of Accounting Information System Utilization, Human Resource Competence, and Internal Audit on the Quality of Financial Statements at OPD Surabaya City Office ]]>
<![CDATA[Arifin, Annisa Putri]]>;
<![CDATA[Widajantie, Tituk Diah]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i4.9750
<![CDATA[This study aims to identify the influence of the use of accounting information systems, human resource dumber competence, and internal audit on the quality of financial statements of the City of Surabaya. The sample for this study was taken from the Regional Apparatus Organization (OPD) of Surabaya City, which was used in a quantitative method. The sampling technique was carried out by a simple random sampling method based on probability. The total number of participants in this study amounted to 100 participants including financial staff. Data analysis techniques using SmartPLS 4.0. The results show that the quality of financial reporting is not significantly affected by the use of accounting information systems. The quality of financial reporting is significantly influenced by the competence of human resources. The quality of financial reporting is significantly affected by internal audit. This study makes a valuable contribution to preserving the caliber of the financial reports of Surabaya's regional apparatus organizations as well as offering prospective assessments for upcoming upgrades.]]>
<![CDATA[Analysis of the Health Assessment of Savings and Loan Cooperatives in Mataram City ]]>
<![CDATA[Swari, Desak Nyoman Kumala Citra]]>;
<![CDATA[Sasanti, Elin Erlina]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i4.9859
<![CDATA[This study discusses the health assessment of savings and loan cooperatives in Mataram City. The health assessment of these cooperatives is evaluated based on governance, risk profile, financial performance, and capital, according to the Technical Guidelines of the Deputy for cooperatives No. 15 of 2021. This research employs a descriptive study with a quantitative approach, providing an objective description using numerical data to obtain information and answers from questionnaires. The subjects of this study are the Tri Dharma Kejari Mataram savings and loan cooperative (KSP Tri Dharma Kejari Mataram) and the Swastika savings and loan cooperative (KSP Swastika). The study reveals that the overall health score of KSP Swastika in 2023 is 79.65, indicating a "Fairly Healthy" condition. Meanwhile, the health score of KSP Tri Dharma Kejari is 91.36, which falls under the "Healthy" category. The implication of this study is to provide a comparative analysis between the results and the strategies implemented by the cooperatives, which can be used for making improvements and planning future strategies.]]>
<![CDATA[From Likes to Loyal: An Analysis of the Influence of Social Media, Trust Levels, and Communication Mediated by Customer Bonding on Loyalty at CV. Rumah Lamongan ]]>
<![CDATA[Ernaningsih, Anisah]]>;
<![CDATA[Handayani , Wiwik]]>;
<![CDATA[Bachtiar , Arief]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i4.9861
<![CDATA[This study to purpose for examines the influence of social media, trust level, and communication on customer loyalty with customer bonding as a mediating variable. Social media enhances effective communication and trust between the company and its customers, thereby strengthening customer loyalty. Customer bonding reinforces the emotional connection between customers and the company, which in turn increases loyalty. The results indicate that social media, trust, and communication have a positive and significant impact on customer loyalty through customer bonding at CV. Rumah Lamongan. This research is included in the type of quantitative research with a correlational design. The research method used was primary data collection through a questionnaire in the form of a Google Form. The research findings conclude that: (1) Social Media positively contributes to loyalty, (2) The level of trust positively contributes to loyalty, (3) Communication does not positively contribute to loyalty, (4) Social Media contributes to loyalty through customer bonding, (5) The level of trust contributes to loyalty through customer bonding, (6) Communication contributes to loyalty through customer bonding.]]>
<![CDATA[The Role of Job Satisfaction in Mediating the Influence of Work Pressure and Work Overload on Turnover Intention at PT. Administrasi Medika Indonesia ]]>
<![CDATA[Pebriasanty, Neny Dwi]]>;
<![CDATA[Sukarno, Gendut]]>;
<![CDATA[Anwar, Muhadjir]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i4.9989
<![CDATA[This research contains a quantitative methods using Lazarus' Job Stress Theory and Abraham Maslow's Hierarchy of Needs Theory, focusing on the concept of job satisfaction to manage turnover intention within the company. The purpose of this research is to determine the effect of: (1) Work Pressure on Turnover Intention, (2) Work Overload on Turnover Intention, (3) Work Pressure on Turnover Intention through Job Satisfaction, (4) Work Overload on Turnover Intention through Job Satisfaction in PT. Medical Administration. The sample for this research is employees working at PT. Medical Administration. This research requires up to 95 respondents from outsourced employees using a simple random sampling technique. Data collection was carried out using a questionnaire instrument distributed to respondents. The analysis was carried out using the Partial Least Square (PLS) method using the SmartPLS software. Research findings indicate that: (1) Work Pressure makes a positive contribution to increasing Turnover Intention, (2) Work Overload makes a positive contribution to increasing Turnover Intention, (3) Work Pressure contributes to Turnover Intention through Job Satisfaction, (4) Work Overload contributes to Turnover Intention through Job Satisfaction. This research concludes that work pressure and work overload contribute to turnover intention through job satisfaction. The continuous workload and job stress experienced by employees must be minimized through appropriate management mechanisms to reduce burnout conditions that can lead to the intention to leave the job.]]>
<![CDATA[The Meaning of Going Concern Based on the Awareness of Micro, Small and Medium Enterprises (MSMEs) ]]>
<![CDATA[Putri, Shermaliana]]>;
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i4.10116
<![CDATA[This study aims to interpret the meaning of going concern based on the awareness of Micro, Small and Medium Enterprises (MSMEs). This research is a qualitative research with an interpretive and phenomenological paradigm as a research methodology. The data collection techniques in this study are interviews and documentation. The informants of this study are two going concern is not only interpreted through financial aspects, but also through religious and cultural aspects in the form of sincerity, resignation, and obedience to religious provisions and belief that the sustainability of business brings blessings from God. This is the power that allows micro business actors to survive in the midst of difficult conditions. The implications of this study can provide a new perspective to business actors regarding the meaning of going concern so that they can continue to develop and maintain their business operations.]]>
