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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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Profit Management and Tax Avoidance on Company Value Pangemanan, Cindy Olivia; Prasetyo, Ridho Jun; Handayani, Lilik
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.v3i1.7899

Abstract

The purpose of this study was to analyze the effect of Profit management and tax avoidance on the value of the company. The sample consisted of 28 companies with the retrieval technique using purposive sample technique in the health, transportation infrastructure, and logistics sectors listed on the IDX for 2018-2022. The results of the study state that company value is not influenced by Profit management while company value is influenced by tax avoidance.
Financial Performance of Manufacturing Companies Chaidir, Randy; Herman
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.v3i1.7900

Abstract

The purpose of this research is to identify the effect of debt policy and profitability on company value. This study uses secondary data acquired from manufacturing companies listed on the Indonesia Stock Exchange in the period of 2018-2022. Using purposive sampling, 195 companies meeting the predetermined criteria were selected as the sample. The results of the Moderated Regression Analysis have led to the following findings. Debt policy and profitability positively affect firm value.
The The Influence of MSME Marketing Strategies on Business Able to Survive During the Covid 19 Pandemic Suarniki, Ni Nyoman; Syafril; Fahmi, Muhammad; Fadilah, Neti Rosiana
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.v3i2.8012

Abstract

This research aims to determine the influence of MSME marketing strategies on how Business Able to Survive during the Covid-19 pandemic. This research is a quantitative descriptive study using survey and netnograph methods with the Social Network Analysis approach for MSME business people who are members of MSME groups on Facebook and WhatsApp by providing questionnaires via Google form distribution. The basis for sampling is convenience sampling, namely a sampling technique by easily selecting members from the population to be sampled. The data analysis test tool used in this  research is SPSS version 21. The research results show that there is a significant relationship and positive correlation between marketing strategy variables and business variables that continue to run during the Covid-19 pandemic. It is hoped that the research will be able to inspire MSME players to continue to organize marketing strategies so that their businesses can still survive even during a pandemic. This research can also be used as a reference for future researchers in researching marketing strategies of business people.
The Influence of Job Insecurity on Turnover Intention Through Employee Job Stress as a Mediation Variable at PT Sarana Pembangunan Pekanbaru (Trans Metro Pekanbaru) Anuar, Saiful; Moein, Anoesyirwan; Zami, Alex
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.v3i1.8015

Abstract

This research aims to examine the effect of job insecurity on turnover intention through employee work stress as a mediating variable. The sample was selected using the purpose sampling method, namely judgment sampling and data was collected through distributing questionnaires. The sample chosen was employees of Trans Metro Pekanbaru (PT Sarana Pembangunan Pekanbaru). The number of observations used was 63 employees. Sample data was tested using Path Analysis with the help of SmartPLS 3.0. The test results show that there is a positive but not significant influence between job insecurity on turnover intention, while job insecurity has a positive and significant influence on work stress. Then, there is a positive and significant influence between the relationship between work stress and turnover intention.
Employee Recruitment and Development Process: Implementation of Islamic Values Husainah, Nazifah; Maswanto; Yusuf, M; Hidayah, Nur; Putra, Muhammad Dipo Alam Panai
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.v3i1.8016

Abstract

This study aims to determine the implementation and suitability of employee recruitment and development applied at Islamic banks in South Tangerang with Islamic values. This research included qualitative descriptive research. Data collection techniques used by means of interviews and documentation. The results showed that the recruitment process at Bank Islam in South Tangerang used a closed method by prioritizing moral values (attitudes) and honesty of these employees. In recruitment that uses closed methods is also less in accordance with Islamic values because it tends to lead to elements of nepotism. So that the employee recruitment process is still less selective. From the employee development process at the Bank, Bank Islam in South Tangerang really realized that valuable assets in the company are employees within the company environment. Training and development applied to Bank bak Islam in South Tangerang not only prioritizes the potential and quality of employees, but Bank Bank Islam in South Tangerang also provides training and development in the form of moral and spiritual.
The Influence of Investors' Perceptions of Stock Influencer Credibility on Herding Behavior With Financial Literacy as a Moderating Variable Anshori, Syaiful; Makaryanawati; Restuningdiah, Nurika
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.v3i1.8017

Abstract

This study aimed to analyze the effect of investor perceptions on stock influencers' credibility on herding behavior with financial literacy as a moderating variable. This research was conducted in the city of Malang. The number of samples in this study was 100 respondents. The Lemeshow formula determined it. Data collection was carried out through a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). Based on the analysis results, the credibility of stock influencers positively affects herding behavior. Financial literacy can weaken the influence of stock influencer credibility on herding behavior.
Market Analysis and Consumer Behavior of Indomaret Minimarkets in Banjarmasin City Mohdari; Fahmi, Muhammad; Safitri, Novia Angga; Syafril
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.v3i2.8077

Abstract

The development of the modern Indomaret minimarket cannot be separated from changes in consumer shopping behavior who want to be fast and do not like the process of haggling over prices like shopping at traditional markets. This research aims to conduct market analysis and consumer behavior at the Indomaret Minimarket in Banjarmasin City. This research is very useful for economic development and policy making in the Banjarmasin City government. This research is a qualitative descriptive research using literature study methods and observation of the objects studied. Data collection was carried out by studying the literature and making direct observations at the Indomaret minimarket in Banjarmasin City. The results of this research show that the consumer market potential is still very large and widely open to investors and traders. Consumer behavior at the Indomaret minimarket in Banjarmasin City is influenced by several dominant factors such as socio-cultural factors, lifestyle, personality and finances. This research is expected to make a positive contribution to the business world and government.
Payroll Accounting Information System and its Impact on Internal Control of Manpower and Transmigration Office in Central Lombok Regency Nur'aida; Sasanti, Elin Erlina
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.v3i2.8125

Abstract

One of the roles of accounting information systems is for internal control procedures. Internal control is the process of controlling and motivating employees by management to achieve goals. This study aims to determine the implementation of the payroll accounting information system and its impact on internal control of Manpower and Transmigration Office in Central Lombok Regency. The type of research used is qualitative research through field research. Data is obtained through observation, interviews, and documentation. The results showed that the payroll cycle was implemented using Regional Government Information System (SIPD). The results also showed that the payroll accounting information system has been in accordance with the provisions. However, the internal control system of the payroll cycle was still not good. Therefore, it can be said that internal control was still not good in general.
The Effect of Profit Behavior and Tax Aggressiveness After The Impelementation of PSAK 73: Literature Review Aulia, Estin Zahwa; Alvia, Liza
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.v3i2.8330

Abstract

This article aims to present a literature review related to research that discusses the impact of the implementation of PSAK 73, especially on profit behavior and tax aggressiveness. PSAK 73 is a new regulation that was implemented effectively on January 1, 2020, so this change is still a hot issue to be discussed. This literature review contains articles from 2018 to 2023. This article shows that there are still differences in results related to profit behavior, which shows an increase and decrease in profits. Meanwhile, for tax aggressiveness behavior some studies show influence and some show no effect on the level of tax aggressiveness.
Factors Affecting Capital Expenditure with Economic Growth as a Moderating Variable Zuhroh, Shufia
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.v3i2.8336

Abstract

The purpose of this study is to determine the effect of Banten Province Regencies/Cities: Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures. For the years 2017–2021, all of the regencies and cities in Banten Province make up the study's population. This study's data analysis technique is multiple linear regression analysis, which uses pooled data and the Eviews 9 software. The study's findings demonstrated the concurrently significant effects of regional original income, general allocation funds, and special allocation funds on capital expenditure. While General Allocation Funds and Special Allocation Funds have no discernible impact on capital expenditures, Regional Original Income has a positive and significant effect on them. While DAU in response to capital expenditures cannot be moderated, PAD and DAK can be by the moderating variable of economic growth.

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