cover
Contact Name
Hetty Karunia Tunjungsari
Contact Email
ijaeb@untar.ac.id
Phone
+6221-5655806
Journal Mail Official
ijaeb@untar.ac.id
Editorial Address
Jl. Letjen S. Parman No.1, RT.6/RW.16, Tomang, Kec. Grogol petamburan, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
International Journal of Application on Economics and Business
ISSN : -     EISSN : 29871972     DOI : https://doi.org/10.24912/ijaeb
International Journal of Application on Economics and Business (IJAEB) contains articles on the following topics: Entrepreneurship studies, Business studies, Management studies, Accounting studies, Economics studies
Articles 696 Documents
DETERMINANTS OF STOCK RETURN IN CONSUMER NON-CYLICALS' COMPANIES LISTED ON IDX Abdurachman, Siti Hafsah; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.715-726

Abstract

The aims of this research was to obtain empirical evidence regarding the impact of return on equity, operating cash flow, debt-to-equity ratio, and earnings per share toward stock return in consumer non-cyclicals companies during 2018-2020 listed on Indonesia Stock Exchange. Using purposive sampling method, from 38 companies that were chosen, total sample for three years were 114 data. For data processing, Eviews 12 application is used and the technique analyzed is multiple linear regression. The result is return on equity has a positive impact toward stock return, operating cash flow has no positive impact toward stock return, earnings per share and debt-to-equity ratio have no negative impact toward stock return. The research’s implication is that company need to reduce leverage and increase profitability, because it will affect investor’s decision.
THE IMPLEMENTATION OF STRATEGIC MANAGEMENT TO IMPROVE FAMILY BUSINESS PERFORMANCE Rochimat, Dedy; Irawan, Agustinus Purna; Suhartanto, Eko; Lim, Andriew
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.705-714

Abstract

Family business is an important component in driving the national economy. Good and professional family business management has a positive impact on the company's performance which ultimately improves the welfare of the wider community. Family business requires professional involvement in its implementation. This is because not all fields can be done by family members alone, so appropriate professional assistance is required. This article discusses how to implement strategic management in managing a family business by involving professionals. The method of discussion in this paper is a descriptive analysis method accompanied by a case study of a family company that has become a successful company. Based on the results of the analysis, it can be concluded that the success of the family business is higher with the involvement professional assistance. The company's basic values ​​must be the basis for the management and needs to be implemented in various company policies in a professional manner. The results of the discussion in this article will be used as a reference in further research.
BUILDING THE REPUTATION OF PRIVATE UNIVERSITIES BASED ON LECTURER AND STUDENT RESEARCH PERFORMANCE Anggarina, Paula Tjatoerwidya; Irawan, Agustinus Purna; Dewi, Fransisca Iriani Roesmala; Devotyasto, Mario
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.695-704

Abstract

A good reputation is one of the important things in building the trust of all stakeholders in private universities. High level of trust from the community will have a positive impact on the operations of universities, especially for sustainability in the present and in the future. One of the important factors that need to be considered in building a reputation is the publication of research performance of lecturers and students through trusted media. This paper discusses how the reputation of universities is built through published works, both by lecturers and students individually and in the publication team. The method of discussion uses descriptive analysis accompanied by several case studies of the reputation building process. Based on this discussion, information and various steps needed to build a sustainable reputation through the performance of publications that are beneficial to the wider community can be concluded. Sustainable publications with high quality have a positive impact on the reputation of accreditation performance and university rankings which are one of the main factors to gain public trust.
DETERMINANTS OF CSR DISCLOSURE MODERATED BY THE ROLE OF GOOD CORPORATE GOVERNANCE Setijaningsih, Herlin Tundjung; Kurniawan, Inneke
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.681-694

Abstract

This study aims to analyze the effect of sales growth, profitability, and tax avoidance on CSR disclosure. This study also aims to analyze whether the role of gender diversity which is part of GCG strengthen the influence of each independent variable on CSR disclosure. This study used 72 observation obtained from 18 mining companies listed on Indonesian Stock Echange for period 2016-2019. The analytical techniques used are the multiple regression analysis and moderated regression analysis (MRA) on EViews 12. Research results show that sales growth has a positive effect on CSR disclosure, while profitability and tax avoidance have no effect on CSR disclosure. In addition, gender diversity is not able to strengthen the effect of sales growth, profitability, and tax avoidance on CSR disclosure.
THE EFFECT OF TAX PLANNING ON TAX AVOIDANCE WITH TAX AGGRESSIVENESS AS A MODERATOR IN THE PERIOD BEFORE AND AFTER THE TAX AMNESTY Claudianita, Felicia; Trisnawati, Estralita; Budiono, Herlina
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.670-680

Abstract

The research aims to discover the effect between tax planning, such as permanent difference, temporary difference, and foreign tax-rates differentials moderated by tax aggressiveness on tax avoidance before and after the tax amnesty period. This research obtained from 120 initial samples of companies listed in IDX for 2013-2019 period with purposive sampling method. The result shows that only one research model of permanent difference and tax aggressiveness had a significant negative effect on tax avoidance; some models of temporary difference and tax aggressiveness had a significant positive effect on tax avoidance; three research models of foreign tax-rates differentials had none significant effects on tax avoidance; and only on two models of permanent difference that had not been able moderated by tax aggressiveness towards tax avoidance. Hopefully this research could give advantages on implementing tax planning as an important strategy to consistently provides good signals to the company’s external parties.
BRAND EXPERIENCE, ATTITUDE, AND LOYALTY IN BRAND EQUITY FASHION LUXURY BRAND Fanandaru, Esti Mulya; Kurniawati, Kurniawati; Wahyuni, Nofi; Septiani, Yunita
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.651-669

Abstract

Luxury products have become a means of self-actualization in society to show prosperity or wealth. Even so, the consumption of luxury goods is the prerogative of people in the world. There are several studies and research that discuss this luxury item to understand how consumer experiences with brands are either negative or positive, how luxury products affect people's attitudes which ultimately lead to loyalty to product purchases and provide benefits to producers how the product is considered good by the public. The purpose of this paper is to find out how the influence of brand experience, brand attitude, and brand loyalty on brand equity in luxury fashion brands. The research method used in this study is collecting responses from consumers who have at least bought several luxury fashion brands (such as Hermes, Chanel, Yves Saint Laurent, Fendi, and other luxury fashion brands with a minimum of 2 purchases within 2 years. Data were collected from 188 respondents using a questionnaire with a Likert scale. The empirical results show that customer engagement positively encourages brand loyalty.
HELPERKU: INNOVATIVE E-COMMERCE APPLICATIONS AS BUSINESS SOLUTIONS FOR PEOPLE WITH DISABILITIES Yenita, Yenita; Wijaya, Septihani Michella
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.642-650

Abstract

HELPERKU is an innovative e-commerce application where product sales carried out by Persons with Disabilities are designed with 4.0-based display device features. HELPERKU is here to provide convenience for everyone who has limitations but wants to start a business or already has a business to be able to gain knowledge and share experiences about their business through attractive supporting features. The strategy analysis tools used are SWOT Analysis, PESTLE, 4P, and Five Force’s Porter Analysis. HELPERKU will be downloaded via Google Play Store and App Store, making it easier for mobile/android users. Jakarta is the first location for HELPERKU to operate its application. The presence of HELPERKU is expected to become a large application company that can be useful for users, especially people with disabilities, investors, as well as a medium for experimenting in terms of knowledge, practical learning, and affordable business consulting with the presence of experienced experts and figures in the field of business. It is hoped that after the HELPERKU application, people who want to start a business can experience business expansion in a relatively short time. HELPERKU is still a relatively new application, but HELPERKU opens opportunities for investors to invest with collateral in a relatively short time, which is two years and five months with an annual discount rate of 7% and return on investment of 20%. HELPERKU earnings during this period are normal for new app companies.
THE EFFECTS OF SOCIAL MEDIA MARKETING FUNCTIONALITIES ON CONSUMER DECISION-MAKING: THE MODERATING ROLE OF TRUST AND EMOTIONAL INTELLIGENCE May, Amy Yeo Chu; Hong, Ling Wei; Tiong, Jeffton Low Boon
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.627-641

Abstract

The study aims to expand the knowledge on how functionalities of social media and the social influence could boost the social media marketing efforts, which may assist the social media marketers and users to explore a specific aspect of the user experiences as well as its implications for the business companies. It provides an understanding on how the emotional intelligence could affect the people in Malaysia, particularly in the relationship between the social media marketing and the consumer decision-making processes. The data amassed was based on 260 respondents and then analysed using Statistical Package for the Social Sciences (SPSS) and the Structural Equation Modelling (PLS-SEM). The findings reveal that the social media marketing that includes identity functionality, information sharing functionality, conversation functionality and social influence are found to be the predictors in consumer decision-making. People with the higher self-awareness, would enhance the relationship between the social media marketing and the consumer decision-making. Equally important is the interplay trust manifests on the consumer decision-making and social media marketing. Hence, marketers can gain insights on how to find new opportunities specifically focusing on the four dimensions of social media marketing which determine how potential consumers make decision during the unprecedented COVID-19 challenging era.
DEVELOPMENT OF PROPERTY AND REAL ESTATE COMPANIES: Z-SCORE METHOD APPROACH Yuniarwati , Yuniarwati; Yusianto, Yusi
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.618-626

Abstract

This research aims to evaluate the development of public companies in the property and real estate sector from 2017 to 2020. The method used to assess such development is the Z-score model. The Z-score model classifies the company into three conditions: safe, gray, and distress. The study showed that of the 40 companies studied, most companies, above 72.5%, fall into the safe category. Companies that fall into the gray area category are second, and companies in the distress category are third. From 2017 to 2020, companies that fall into the safe category tend to decline. On the other hand, companies that fall into distress tend to increase.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND TAX AVOIDANCE ON FIRM VALUE MODERATED BY PROFITABILITY Amalia, Anisa; Yuniarwati , Yuniarwati
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.609-617

Abstract

This investigation's goal is to investigate and determine the impact of corporate social responsibility (CSR) and tax avoidance on firm value, which is tempered by profitability. This study employs a purposive sampling strategy based on empirical investigations on banking firms from 2018 to 2020, with a total sample of 84 banking organizations. The data in this study was analyzed using the Econometric Views (EViews) version 12 programs and Moderated Regression Analysis (MRA). The findings of this study show that corporate social responsibility (CSR) has a considerable positive effect on business value, but profitability cannot increase this effect. Tax evasion has no effect on firm value, but profitability can strengthen the effect of tax avoidance on firm value.