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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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Analysis of Potential Motor Vehicle Tax Opportunities and Motor Vehicle Title Transfer Fee Opsens: Study in Central Lombok Regency Hariadi, Sheryl Yasina; Hilendri, Baiq Anggun; Ridhawati, Rini
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.v3i3.9428

Abstract

This research aims to map regional revenue potential when the Opsen PKB and Opsen BBNKB schemes are implemented in the Central Lombok Regency. Quantitative methods using data on the number of motorized vehicles, regional tax targets and realization, gross regional domestic product, and regional income are used in this research to measure tax performance and analyze potential tax opportunities. The results of this research are that the PKB revenue ratio is in the medium category. BBNKB is in the low category, tax effort PKB and BBNKB are in the very low category, the elasticity ratio of both shows elastic results, the PKB collection ratio has an average of 7%, and BBNKB 6%, the effectiveness ratio of PKB is in the effective category,. BBNKB is in the quite effective category. The results of the analysis of potential tax opportunities show an increase in revenue for Central Lombok Regency.
Analysis of Marketing Strategy and Social Capital on the Performance of Batik MSMEs in Sidoarjo After-Covid-19 Pandemic Krismawan, Alfaldo; Fauzi, Akhmad; Sukarno, Gendut
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.v3i3.9490

Abstract

After-COVID-19 pandemic, MSMEs need to restructure strategies and overcome the impacts resulting from restrictions. Many of them experienced severe economic pressure due to mobility restrictions, decreased demand, and rapid changes in consumer behavior. The context of this research directs the researcher to focus on MSMEs engaged in the batik industry. The study will concentrate on marketing strategies and social capital as key factors influencing the performance of batik MSMEs. Adaptive and innovative marketing strategies, including the use of digital technology, become crucial in maintaining competitiveness. On the other hand, social capital, which encompasses networks, norms, and trust, can be valuable assets in facing challenges. This research will investigate how batik MSMEs implement marketing strategies and leverage social capital in dealing with the pandemic's impact. The population and sample in this study were the owners/leaders/managers of batik in Sidoarjo as many as 60 respondents. The analysis technique used in this research is SEM (structural equation model) - PLS (Partial Least Squares). The findings in this study indicate that marketing strategies have a positive effect on the performance of MSMEs, then social capital also has a positive effect on the performance of MSMEs, then marketing strategies affect innovation through performance and also social capital affects innovation through performance.
Effect of Exchange Rate on Goods and Services in Nigeria Adurayemi Adu, Cecilia; Uchehara, Chris Chigo; Williams, Adekunle Christopher
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.v3i3.9553

Abstract

The study examined the effect of exchange rate on goods and services in Nigeria with the objectives to analyze the effect of exchange rate fluctuations  on prices of domestic goods and to investigate the extent to which exchange rate change has affected the prices of imported goods and services.   The primary data were collected through the administration of questionnaire to the respondents. It was found out that the exchange rate has a significant effect on the prices of domestic goods and services as the coefficient of the independent variable is positive showing 0.628; it was established that the exchange rate has an effect on the prices of imported goods and services, as the coefficient of the independent variable is positive (0.428) and the sig value is less than 0.01. It was recommended that the government should fund all the micro, small, and medium scale enterprises in Nigeria through the Bank of Industry in order to have more exports than imports.
Analysis of the Efficiency Level of Islamic Commercial Banks in Indonesia using the Stochastic Frontier Analysis (SFA) Method for the 2021-2023 Period Syifa Sakina Ahdanissa; Hilendri, Baiq Anggun
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.v3i3.9578

Abstract

This study aims to determine the efficiency level of Islamic Commercial Banks (BUS), especially at Regional Government Islamic Commercial Banks and National Private Islamic Commercial Banks in Indonesia for the 2021-2023 period, using the Stochastic Frontier Analysis (SFA) method. This research is a quantitative study with panel data and secondary data used, namely third-party funds, total assets, labor costs, and financing. The results of this study indicate that the efficiency level of the Regional Government BUS is 0.9757 and the National Private BUS is 0.95451. This shows that each Bank is efficient and performs its intermediary function well. Therefore, there is no significant difference between the efficiency of Regional Government BUS and National Private BUS with the Mann Whitney U-Test difference test.
Correlation of Regional Taxes and Regional Expenditures on Regional Fiscal Capacity Parigi Moutong District Cicilia, Vera Sri Endah; Suirlan, Rita; Rafika, Ika; Achmad, Nuryana Haprin DJ
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9416

Abstract

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.
Examining the Impact of Technostress on Perceived Organizational Commitment: The Mediating Role of Individual Innovation Hessari, Hassan; Daneshmandi, Fatemeh; Nategh, Tahmineh
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9617

Abstract

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.
Underpricing Anomalies: A Study of Companies that IPO on the Indonesian Stock Exchange Hadi, Hasna; Atikah, Siti
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9732

Abstract

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.
The Effect of Profitability, Firm Size, and Leverage on Firm Value (Study on Banking Companies Listed on the Indonesia Stock Exchange in 2018-2023) Fadhilah, Miftakhul; Widajantie, Tituk Diah
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9748

Abstract

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.
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 Purwandari, Aprilia; Widajantie, Tituk Diah
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9749

Abstract

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.
The Effect of Accounting Information System Utilization, Human Resource Competence, and Internal Audit on the Quality of Financial Statements at OPD Surabaya City Office Arifin, Annisa Putri; Widajantie, Tituk Diah
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9750

Abstract

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.

Page 13 of 20 | Total Record : 199

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