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GENESIS SEMBIRING DEPARI
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International Journal of Asian Business and Management (IJABM)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29643651     DOI : https://doi.org/10.55927/ijabm.v2i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The International Journal of Asian Business and Management (IJABM) aims to provide an international platform for disseminating the practices of Asian business in a timely and in-depth analysis of globalization and sustained development with a focus mainly on Asian business practices. This international platform is aimed to provide a comprehensive resource for policymakers, government officials, academicians, and business practitioners. IJABM Journal publishes articles in February, April, June, August, October and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 144 Documents
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The Impact of Green Banking on Profitability (Study on Banking Sector Listed on Indonesia Stock Exchange (IDX) Period 2016-2022) Chen Tia; Hasnawati, Sri; Faisol, Ahmad
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7075

Abstract

The objective of this study is to determine the impact of green banking on profitability of banks in Indonesia. The sample of this research is the Indonesian banking sector during the period 2016 to 2022. The data utilized in this study were obtained from secondary sources, specifically from 9 banks. In total, there were 63 observations. The measurement of profitability ratio is conducted through the utilization of Return on Asset (ROA). The study using data panel analysis resulting green banking using 21 reported items of Green Banking Disclosure Index positively have impact on profitability of banks. It implies that the increasing green banking practices will increase the profitability of banks, highlighting the use of the separate green banking index measurements outside of the total green banking index might be considered by future researchers
Analysis of Language Strategies in the Digital Promotion of the Mulyosari Group Through Instagram Media Afrizans, Dinda Eka; Majid, Nurkholis
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7147

Abstract

The research data consists of 10 Instagram content from several brands under Mulyosari Group. The analysis was conducted by paying attention to the use of language, communication style, and promotional strategies applied in Instagram content. The results of this study show that the language strategy used in digital promotion at the Mulyosari Group company through Instagram media involves the use of foreign languages, creative, simple, and interesting language. The language used tends to be informal and adopts a more relaxed communication style to attract the attention of Instagram users, the majority of whom are the younger generation
Implementation of Performance Management to Employees at Happy Family KTV Tanjungpinang Syarafina, Dhea Tiur; Chandra, Dwi Suci Ananda; Hia, Herti Tri Nurhayati; Satriadi
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7187

Abstract

Implementing performance management for employees at Happy Family KTV is an important strategy to achieve company goals, improve service quality and maximize customer satisfaction. This research aims to examine the effectiveness of implementing employee performance management at Happy Family KTV, as well as what strategies can be implemented to improve employee performance. The methods used in this research include literature study, observation and interviews. The research results show that implementing performance management at Happy Family KTV involves several stages including performance planning, performance measurement, and performance evaluation. Apart from that, this company also implements a reward and sanction system to motivate employees. Data analysis shows an increase in service quality and customer satisfaction along with the implementation of effective performance management. Strategies that can be used to improve employee performance include training and competency development, providing resource support, and effective communication between management and employees. In conclusion, the implementation of performance management for employees at Happy Family KTV has had a positive impact on service quality and customer satisfaction. Companies need to continue to implement effective strategies to manage employee performance in order to face the challenges of business competition in the future
Corporate Social Responsibility and Intellectual Capital and Their Influence on Annual Report Readability: A Literature Review Novianri, Valentina Rani; Sarumpaet, Susi; Syaipudin, Usep
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7230

Abstract

This research aims to determine the relationship between Corporate Social Responsibility (CSR) performance, Intellectual Capital, and the readability of annual reports as a key communication tool between companies and stakeholders. This research uses a qualitative literature review approach by analyzing several previous studies related to this topic. The results of the analysis show that companies that are actively involved in CSR practices and have strong Intellectual Capital tend to present annual reports with a higher level of readability. This optimal readability has a positive impact on the understanding of various stakeholders, including investors and creditors, which in turn can support better decision-making. The implication is that companies can utilize CSR practices and Intellectual Capital development as a strategy to increase the readability of their annual reports. Therefore, increasing transparency, readability and clear disclosure of information in annual reports can contribute positively to a company's reputation and support long-term business growth. Recommendations for companies involve paying attention to the regulatory and disclosure reform initiatives that regulators have implemented to ensure disclosure is effective and affordable for all stakeholders
Analysis of Regional Financial Report Disclosure Factors: A Literature Review Ferryansah; Evana, Einde; Dharma, Fitra
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7231

Abstract

This research looks at various factors influencing regional government financial report disclosure in Indonesia. The method used is a literature review using the SINTA database with a publication period of ten years. The results show that good audit opinions, a high level of independence, and effective regional revenue management positively impact the disclosure of regional government financial reports. Other factors, such as political pressure, population size, and regional wealth, also play an important role in shaping transparency. Increasing openness of financial information at the regional level strengthens accountability and builds public trust in local government. Based on these findings, it is known that it is important for local governments to pay attention to factors such as audit opinion, level of independence, and revenue management to increase financial report disclosure. In addition, understanding political pressures, population size, and regional wealth is also needed to form effective transparency policies. Increasing the transparency of financial information at the regional level is expected to strengthen government accountability and build public trust, support good governance, and increase the efficiency of regional financial management
Exploring How Environmental Accounting Impact Company Value: A Literature Review Sianipar, Rifki Safutra; Lindrianasari; Syaipudin, Usep
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7232

Abstract

This research aims to adress the persistent environmental challenges in Indonesia, drawing attention to its low Environmental Performance Index (EPI) ranking and escalating carbon emissions. Despite governmental regulations, many corporations continue to inadequately comply. By using the literature review method, this research explores the contemporary understanding of corporate environmental practices and their impact on corporate value, revealing inconsistent findings. The study emphasizes the potential positive impact of effective environmental management, urging companies to view environmental costs as strategic investments in corporate reputation and long-term value. In conclusion, the study advocates for future research to delve into the intricate mechanisms through which environmental factors influence corporate value across industries, regions, and emerging trends in sustainable finance. This research aspires to provide valuable insights for refining policies and business practices in Indonesia, fostering sustainable development and environmental responsibility
Implementation of PT Mulyosari Group's Leadership Style in Improving Employee Work Performance Pryatmoko, Dimas Yovie; Majid, Nurkholish
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7486

Abstract

Leadership is a form of leaders' efforts to shape culture within an organization or company, the application of a good leadership style aims to prosper the members. The       results of the application of the existing leadership style in the previous period became the evaluation benchmark for the new leadership, this study aims as an effort to increase the interest of students or prospective students to participate in student organization activities amid the many volunteers and the Ministry of Education's program by showing different leadership flows, democratic leadership styles, in an organization if there is a problem, they must always discuss it with the team with the object of the COO of PT Mulyosari Group using descriptive qualitative methods with a leadership style approach
Improving Quality of Wedding Event Management to Reduce Common Mistakes at Mahar Agung Organizer Using the Six Sigma Method Sakti, Angela Tiara; Kustini, Kustini
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7515

Abstract

This research aims to improve the quality of wedding event management at Mahar Agung Organizer using Six Sigma and DMAIC. The data used in this research is data on the number of events managed by Mahar Agung from 2021 to 2023. At the define stage, it was found that the type of defect that most often occurred at wedding events was events that did not run according to the rundown. At the measure stage, the DPMO value was obtained at 103,552 with a sigma value of 2.762. From the results of the analysis using a cause-and-effect diagram, it was found that several main factors caused defects in wedding event operations, including additional events outside the runway, delays in the arrival of vendors or guests, poor communication and crowded guests. In the improve stage, improvements were made to the process to obtain a DPMO value of 23,809 and a sigma value of 3.481, where there was an increase in the sigma value of 0.719. Improvements in service quality are carried out by providing training to official crew, details in event guidebooks, as well as improving communication methods so that the number of errors or defects can continue to decrease
The Effect of Company Size, Profitability and Company Age on the Timeless of Financial Reporting Asiah, Neng; Sapruwan, Muhammad; Irwanti, Lia Ayu
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.7564

Abstract

This research seeks to evaluate how financial reporting timeliness is influenced by  three key variable—company size, profitability, and company age. Timely financial reporting holds significance in the realm of corporate finance, as it enables stakeholders to make more informed decisions. The study focuses on companies listed on the stock exchange that have released financial reports in recent years, specifically examining properties and real estate firms listed on the Indonesia Stock Exchange between 2019 and 2021. To examine the correlation between the independent variables (company size, profitability, and company age) and the dependent variable (timeliness of financial reporting), the study employs various statistical analyses, including linear regression. The research follows a quantitative descriptive approach, involving descriptive statistical data analysis, classical assumption testing, multiple linear regression tests, hypothesis testing, and coefficient of determination test. The result indicate that all independent variables have a simultaneous effect on the timeliness of financial reporting. Partially the variables of company size company size and profitability have a negative effect, whereas the age of the company has no effect on the timeliness of financial statements. This suggests that fundamental factors associated with a company play a crucial role in determining the accuracy of its financial reports
Effective Tax Rates: Firm Size, Leverage and Return on Assets Widati, Sindik; Asiah, Neng; Kamela, Hurian; Hidayat, Tanti Amalia
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.7664

Abstract

The Effective Tax Rate (ETR) assesses a company's proficiency in managing its tax burden by comparing tax expenses to total net income. A lower ETR percentage indicates better tax effectiveness. Companies utilize the ETR as a benchmark for shaping their tax policies. It serves as a tool for gauging how well a company handles its tax system. This study seeks empirical evidence on the impact of firm size, leverage, and return on assets on effective tax rates. The independent variables include firm size, debt level, and return on assets, while the dependent variable is the effective tax rate. The research focuses on food and beverages sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample comprises 34 companies selected through purposive sampling. The analysis employs multiple linear regression, revealing that firm size and return on assets do not influence effective tax rates, whereas leverage significantly affects the effective tax rate

Page 9 of 15 | Total Record : 144

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