cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
GENESIS SEMBIRING DEPARI
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
genesissembiring@gmail.com
Editorial Address
Medan
Location
Unknown,
Unknown
INDONESIA
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
 4   5   6   7   8 
The Influence of Service Quality and Product Quality on Member Satisfaction of Koperasi Simpan Pinjam CU Karya Bersama Yasin Nur Rohim; Felik Sad Windu Winu Broto; Bernadeta Helen Santoso
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5125

Abstract

This study analyzes the effect of service quality and product quality on member satisfaction at Koperasi Simpan Pinjam CU Karya Bersama with a quantitative research type. This study used multiple linear regression analysis with a population of 213 active members in the loan product data of KoperasiSimpanPinjam CU Karya Bersama and a sample of 140 respondents. The data collection method used was a questionnaire. The results show that the regression equation Y = 4.871 + 0.319 X1 + 0089 X2 + e The independent variables of service quality and product quality simultaneously influence the satisfaction of members of Koperasi Simpan Pinjam CU Karya Bersama. Service quality and product quality variables affect member satisfaction, with a value of 36.3. While the remaining 63.7% (100%-36.3) = 63.7% are other variables not mentioned in this study, such as corporate image, promotion, and motivation.
Analysis of Financial Ratios of Thai National Football Shirt Production Companies Waraporn Suksanchananun; Suradetch Wangthong; Gunyanuch Kittipongpittaya
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5188

Abstract

The purpose of this study was to analyze the financial status of the performance sports clothing industry. The sample group used a specific random method for the company that produces Thai national football team shirts. The tools used in the study were an analysis of financial ratios using secondary data from the annual financial statements of Thai national football shirt manufacturing companies from 2021 to 2022. The study found that the overall performance of the company was satisfactory, with the proportion of non-current assets significantly decreasing, equity increasing to a level that exceeds liabilities, and the ability to control selling and administrative expenses improving by leaps and bounds. The company's net profit has increased, the liquidity ratio has increased, the efficiency ratio for accounts receivable has decreased, the efficiency of inventory has improved, total assets and fixed assets have improved, and the debt service coverage ratio has also improved.
Implementation Employee Well-Being: Analysis Leadership Agility, Workload Analysis, Organizational Culture, and Career Adaptability Emmy Junianti; Zahara Tussoleha Rony
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5192

Abstract

Employee well-being is an important issue that must be considered by the Human Resources Development department in every organization to be able to maximize employee performance and optimize organizational achievement. This research was conducted using a systematic literature review with sources from various journal publishers. The independent variables examined in this study are Leadership Agility, Workload, Organizational culture, and Career Adaptability. The results and this research show that the implementation of Employee well-being can be achieved if an organization has an agile leader, can analyze the ideal workload, has a positive work culture and has employees with good career adaptability. Suggestions for further research are to take data directly from the field so that the research results become more valid.
Portrait of MSME Tourism Financial Management in Sekotong District Jefri Anwar; Baiq Anggun Hilendri Lestari; Rini Ridhawati
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5246

Abstract

Efforts to manage finances for business actors are significant, including tourism MSMEs in Sekotong District. The purpose of this study is to find out how the practice of financial management has been carried out by tourism MSME actors in Sekotong District. This study uses descriptive qualitative research through interviews. Several other sources, such as books and journals, support this study's data. Semi-structured and open-ended interview questions were used as a guide for face-to-face interviews and were recorded with a voice recorder. This study found that only one (1) MSME actor, the lodging business, carried out structured financial management. Meanwhile, the other two (2) MSME actors, namely the Travel Agent and Restaurant businesses, needed to conduct financial management in a structured manner. It is motivated by several factors, namely the lack of knowledge of MSME actors in bookkeeping and the perceived benefits of implementing a bookkeeping system in their respective businesses.
Performance Accountability Financial Reports of Saving and Loan Cooperatives in East Lombok (Study on KSUSPPS Bina Al-Mandiri Syaria'ah) Salmato; Baiq Anggun Hilendri Lestari; Lalu Takdir Jumaidi
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5248

Abstract

This study analyzes the accountability of financial reporting performance in one of the cooperatives in East Lombok Regency, the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative. This study aims to determine the extent to which the performance accountability of the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative's financial reports is accountable to members and the public. This study uses a descriptive-qualitative approach, collecting data through observation, interviews, and documentation. The results showed that the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative needed to be more fully accountable and transparent in managing the cooperative. KSUSPPS Bina Al-Mandiri Syari'ah Cooperative, in compiling financial reports, has included proof of transactions but has not integrated them; disclosures are made only in the form of financial report items, and financial reports are available for each unit containing a statement of financial position and profit and loss statement. Documents for cooperative activities are available in full and can be accessed by the community and members.
The Influence of Compensation, Work Environment, and Workload on Turnover Intention Phenomena at Royal Orchid Garden Hotel Sahala Manalu; Felik Sad Windu Wisnu Broto; Ameilia Magdalena Kristiyani
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5261

Abstract

Turnover intention refers to the employee's voluntary or involuntary intention to leave the job. There are several variables that influence the level of intention to leave: compensation, work environment, and workload. The purpose of this study is to determine how compensation, work environment, and workload influence retirement intentions at the Royal Orchid Garden Hotel. The population and sample for this study are employees of the Royal Orchid Garden Hotel, and the sampling method used is nonprobability sampling. The number of study samples is 38, and data are collected by distributing questionnaires. A data analysis technique using multiple regression As a result, it was found that compensation, work environment, and workload all affected turnover intention. Work environment has a positive and significant impact on turnover intentions, whereas compensation and workload have a negative impact on turnover intentions.
Analysis of the Administration of State Property in the General Election Commission of North Sulawesi Province Hizkia Tambingon; David Saerang; Rudy Pusung
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5276

Abstract

Administration of State Property is a series of activities that include Bookkeeping, inventory, and Reporting. This study aims to find out whether the Administration of State Property at the General Election Commission of North Sulawesi Province is in accordance with the regulations governing the Administration of State Property. This research is a qualitative descriptive study with the data used in this study are primary data obtained from informants or informants as well as secondary data obtained from the literature. The results of this study indicate that the General Election Commission of North Sulawesi Province as the Accounting Unit for Proxy of Property Users (UAKPB) has carried out the process of administering State Property, but there are still some problems in carrying out administration, such as not having checked State Property in every room, and does not register construction in progress.
Analysis of the Effect of Local Wisdom Values on the Competitive Advantage of Tourism Mediated by Promotion in Samosir Regency Ance Marintan D. Sitohang; Elisabet Siahaan; Yuni Lestari Br Sitepu
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5283

Abstract

This paper presents a new and significant contribution to the socio-cultural and economic fields, in particular looking at the relationship of cultural values to the improvement of the community's economy through the tourism business in the Samosir district.  The results of the study show that in general the values of local wisdom, namely cultural values, aesthetic values, spiritual values, ethical values, and economic values, have direct and mediated tourism competitive advantages mediated by promotions. However, social value has no significant effect on competitive advantage either directly or mediated by promotion. The use of local cultural wisdom values for tourism competitive advantage is one of the strategies in an effort to increase tourism in Samosir district so that it can improve the economic life of the people of Samosir district.
Accountability of Village Financial Management in Thematic Tourism Villages Yuni Lestari Br Sitepu; Elisabet Siahaan; Ance Marintan D. Sitohang
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5285

Abstract

This study aims to determine the influence of the role of village officials, village apparatus competence, community participation, and information technology on village financial management accountability. The method for determining the sample is proportional stratified random sampling and data collection using a questionnaire. This study shows that community participation and information technology have a significant effect on village financial management accountability. This study shows that the better community participation and information technology are, the better the accountability of village financial management. Meanwhile, the role and  competence of village officials do not affect the accountability of village financial management. The competence of village officials in this study is still inadequate and still requires regular assistance and training for accountability in village financial management.
Analysis of Implementation of Income Tax Incentives (PPh) Article 21 on the Level of Taxpayer Compliance at the Office of Tax Services, Counseling and Administration (KP2KP) of Magetan Regency La Ode Abdullah; Ulfa Rahmawati; Halleina Rejeki Putri Hartono; Noviantika Dwi Elsarianti
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5299

Abstract

This study aims to determine the mechanism for calculating Income Tax Article 21 before and after utilizing PPh 21 incentives and assessing its effectiveness at KP2KP Magetan. The data sources used are primary and secondary. The research population used is individual taxpayers who apply for income tax incentives. This sampling technique uses a non-probability method, namely purposive sampling. The analysis technique used is income tax calculation 21, calculation of the effectiveness ratio, and analysis of the results of the calculation of the effectiveness ratio. The results of this study indicate that the use of the PPh 21 incentive causes a difference between the Income Tax that must be deposited and the Tax Home Pay, namely that the amount of the Tax Home Pay of the taxpayer becomes larger than before using the 21 Income Tax incentive.

Page 6 of 20 | Total Record : 199

 4   5   6   7   8 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2025): January 2025 Vol. 3 No. 6 (2024): November 2024 Vol. 3 No. 5 (2024): September 2024 Vol. 3 No. 4 (2024): July 2024 Vol. 3 No. 3 (2024): May 2024 Vol. 3 No. 2 (2024): March 2024 Vol. 3 No. 1 (2024): January 2024 Vol. 2 No. 6 (2023): November 2023 Vol. 2 No. 5 (2023): September 2023 Vol. 2 No. 4 (2023): July 2023 Vol. 2 No. 3 (2023): May, 2023 Vol. 2 No. 2 (2023): March, 2023 Vol. 2 No. 1 (2023): January 2023 Vol. 1 No. 1 (2022): November 2022 More Issue