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International Journal of Business and Applied Economics (IJBAE)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29636124     DOI : https://doi.org/10.55927/ijbae.v2i1
Core Subject : Science,
Decision Sciences, Operations Research & Management
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 199 Documents
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Green Scandal Implementation on Corporate Social Responsibility Reporting: A Systematic Literature Review Mediaty; Indo Sengngeng; Abdul Hamid Habbe
International Journal of Business and Applied Economics Vol. 2 No. 6 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i6.7367

Abstract

This research aims to analyze and examine empirical evidence regarding corporate green scandals in the disclosure of Corporate Social Responsibility. Using the Systematic Literature Review method by taking previous research data. Researchers selected samples from several literature that had been obtained through Simplified Approach analysis in order to simplify each finding. Thus, 30 articles were obtained that were considered relevant in this research to answer the research questions that had been formulated. From the research, it was found that CSR disclosures carried out by companies are a form of legitimacy and are expected to provide the view that organizations are continuously trying to create harmony between the social values inherent in a company's activities and the behavioral norms that exist in the social system of society. CSR implementation should be an initial investment because it can provide long-term benefits to the company.
Analysis of the Implementation of Sim Bphtb Application in West Lombok as One of the Digitalization Accelerations in BPHTB Collection Anindya, Baiq Ailsa; Lestari, Baiq Anggun Hilendri; Ridhawati, Rini
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7550

Abstract

The Acquisition Duty on Land and Building (BPHTB) collection in West Lombok Regency is now digitized using the BPHTB Management Information System (SIM BPHTB) application. This research uses a qualitative descriptive approach to analyze the implementation of the SIM BPHTB application at the BAPENDA Office of West Lombok Regency. Data was collected by conducting semi-structured interviews that were related to SIM BPHTB. The results of this study indicate that SIM BPHTB can make BPHTB collection more effective and efficient, as the processing of BPHTB documents is faster and does not require a large workforce. Furthermore, it provides transparency, as BPHTB payments can be made through EDC machines or banks, allowing real-time monitoring. SIM BPHTB also enhances Local Own-Source Revenue (PAD), as using this application enables more BPHTB documents to be processed, resulting in increased revenue.
Performance Effectiveness Analysis of KOTAKU Activity Management Unit in the Revolving Fund Loan Program in Tanjung Village, Labuhan Haji District, East Lombok Regency Zakiro, Fadilla; Lestari, Baiq Anggun Hilendri; Suryantara, Adhitya Bayu; Ridhawati, Rini
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.7551

Abstract

The research aims to determine the effectiveness of the performance of UPK KOTAKU revolving fund loans in Tanjung Village, Labuhan Haji District, East Lombok Regency in 2022, as seen from Cost Coverage Ratio (CCr), Return On Investment (ROI), Portfolio at Risk (PAR), and Loan at Risk (LAR ), number of women's KSM members. Descriptive research method with a quantitative approach. The KSM research sample consisted of 38 KSM members and female KSM members. Data analysis involved gathering data in the field using CCr, ROI, PAR, LAR, and women's involvement. Research results: (1) Implementation of the UPK Amanah Tanjung revolving fund loan program is not effective; (2) Women's KSMs made loans to UPK Amanah Tanjung with a yield of 350%, indicating it was effective.
Analysis of Factors Affecting the Implementation of Accounting in Micro, Small, and Medium Enterprises in Woha District, Bima Regency Nurfajrian; Lestari, Baiq Anggun Hilendri; Jumaidi, Lalu Takdir
International Journal of Business and Applied Economics Vol. 3 No. 3 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i3.7578

Abstract

This research aims to determine and analyze the influence of education level, business scale, business age, and accounting knowledge on implementing accounting. This research employs a quantitative method. The population in this research consists of 551 Micro, Small, and Medium Enterprises (MSMEs) in Woha District. In contrast, the research sample was obtained using purposive sampling techniques, resulting in a sample size of 50 units. This research comprises four independent variables, namely, education level, business scale, business age, and accounting knowledge, and one dependent variable, the implementation of accounting. The analysis techniques employed include validity testing, reliability testing, normality testing, multicollinearity testing, heteroskedasticity testing, multiple linear regression, the T-test, F-test, and the coefficient of determination. The research results indicate that the level of education, business scale, and business age do not have an impact while accounting knowledge influences the implementation of accounting.
Ethnographic Study on the Meaning of Cost in the Sasak’s Tradition Wedding Miranda, Johan; Sokarina, Ayudia
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7736

Abstract

The purpose of this study is to reveal the meaning of cost in the traditional Sasak wedding tradition in Lombok, West Nusa Tenggara. This research uses an interpretive paradigm with ethnographic methodology. The results showed that cost in the traditional Sasak wedding tradition has a complex and multidimensional meaning. This study provides important insights in the development of accounting science, where costs in traditional marriage traditions, which have communal characteristics, contain a more humanist meaning than the meaning of costs in the modern view which is attached to the individualist character.
Transparency in Village Fund Management (A Case Study in the Bang Haji Subdistrict, Central Bengkulu Regency) Hermanto, Bambang Agoes; Antoni; Rospida, Lela
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7820

Abstract

This researcher aims to analyze the transparency of village fund management in Bang Haji District, Central Bengkulu Regency. The sample for the questionnaire was 72 taken using accidental sampling technique. Data analysis in this study used a descriptive test. The results of the study fall into the Medium or Moderate classification, because the village head has not been fully transparent in the Management of Village Funds in Bang Haji District, Central Bengkulu Regency because of information about detailed financial reports both the income budget and the expenditure budget. all programs and activities are not published and cannot be accessed by the public. However, only a few programs and activities are known if community programs and activities are the implementers.
Experience, Independence, Professional Commitment of Auditors, and Audit Quality (Study at the Sidoarjo Regency Inspectorate) Rahman, Arief; Fauziah, Dien Ajeng
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7821

Abstract

This research aims to investigate the impact of audit experience, auditor independence, and professional commitment on audit quality at the Sidoarjo Regency Inspectorate. The research methodology employed in this study is descriptive quantitative. The primary data for this research were collected through a questionnaire, and the sampling technique used was saturated sampling. The sample size for this study consisted of 34 auditors or respondents. Prior to analysis, the collected data underwent validity and reliability tests. Multiple linear regression analysis was employed to analyze the data. The hypothesis testing was conducted using SPSS. The findings of this study indicate that both auditor's work experience and professional commitment significantly influence audit quality, whereas auditor independence does not have a significant impact on audit quality.
The Influence of NCT 127 Brand Ambassador Usage on Nu Green Tea Purchase Decision through Brand Awareness as an Intervening Variable among NCTzen Malang" Febrian, Hans; Wahyono, Seno Aji; Rohim, Yasin Nur
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7839

Abstract

This study aimed to investigate the impact of the NCT 127 brand ambassador on purchase decisions, with brand awareness serving as a mediating factor. This study used a descriptive causal approach to explore how the NCT 127 brand ambassador affects purchase decisions, mediated by brand awareness. It focused on NCT 127 fans in Malang City, with a 100-person sample determined using the Cochran formula. Analyses included instrument, classical assumption tests, path analysis, coefficient of determination, and partial t-tests. The results show the brand ambassador significantly impacts brand awareness (<0.05), positively affecting purchase decisions. Path analysis indicates 84% of decisions link to brand awareness and the ambassador, confirming brand awareness' mediating role.
Evaluation of the Implementation of Internal Control on Cash Sales at CV. Rudang Jaya Nainggolan, Rahel Junita; Sebayang, Gaby Ibrenna
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7840

Abstract

This research aims to determine the description of the system in the company and evaluate whether the internal control structure for cash sales that has been implemented by the company is adequate and has been implemented effectively. Data collection techniques in this research were carried out using two techniques, namely library techniques obtained through books, previous research, papers, journals and articles. The second technique is a field technique obtained through interview, observation and documentation techniques. Data analysis was carried out by comparing the implementation of internal control over cash sales implemented by the company with existing theories. The results of the research and discussion show that the implementation of internal control over cash sales at CV. Rudang Jaya is good, visible from organizational elements, elements of authorization and recording procedures, as well as elements of healthy practices.  Therefore, companies need to supervise the implementation of internal control over cash sales so that the company's existing system can continue to run smoothly..
Analysis of the Effect of Credit Restructuring on the Liquidity Level of Banks Listed on the Indonesian Stock Exchange (IDX) Before and After the COVID-19 Pandemic Rahmatulloh, Muhammad Wilszam; Bambang
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7849

Abstract

This research aims to determine the effect of credit restructuring on liquidity levels through the Loan to Deposit Ratio before the COVID-19 pandemic and after the COVID-19 pandemic. The data used is secondary data in financial reports for 2019 before the COVID-19 pandemic and 2020-2023 after the COVID-19 pandemic. The results of this research show that the Loan to Deposit Ratio experienced a decrease, as evidenced by the results of descriptive statistical research, which showed the average difference (Loan to Deposit Ratio decreased by 0.1423.

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