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
THE URGENCY OF ADAPTING THE E-TAX SYSTEM TO TAX COMPLIANCE: INTEGRATION OF SATISFACTION LEVELS Grace, Kezia; Olivia, Karyn; Mangoting, Yenni
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.v1i2.599-608

Abstract

The study investigated whether satisfaction levels play a role as a moderator in the correlation of adapting the e-tax system and tax compliance. The study used a quantitative method that tested e-tax system interactions and satisfaction with tax compliance. The study used survey method by distributing questionnaires through google form to personal taxpayers. The answers of 117 respondents were analyzed using Partial Least Square (PLS). The analytical tool used in research is WarpPls. The results showed that the e-tax system improves tax compliance. Moderation test results show that the interaction between satisfaction level and the e-tax system does not significantly influence the behavior of taxpayers using technology. In addition, taxpayers no longer only look at the usability and convenience offered by the digital administration system but consider other factors contained in the use of the system.
THE EFFECT OF OMNI-CHANNEL CHANNELS ON CUSTOMER SATISFACTION IN RETAIL FASHION IN INDONESIA Wahyuni, Nofi; Kurniawati, Kurniawati
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.v1i2.586-598

Abstract

The main purpose of this study is to analyze the effect pf Omni-Channel on E-Purchase Intention, P-Purchase Intention, Customer Experience and Customer Satisfaction and how brands use Omni-Channel to meet customer needs in retail fashion in Indonesia. This study uses primary data, the respondents in this study are people who have shopped fashion with online and offline channel. The model for this study used a non-probability sampling technique with purposeful sampling technique, therefore the sample used was 323 respondents. In addition, the analysis tool used in this study is structural equation modeling (Structural Equation Modeling-SEM) using the AMOS program. The empirical test results show that the Omni-Channel Capability has the greatest correlation value in influencing E-Purchase Intention, P-Purchase Intention, Behavior Intention to Customer Experience and Customer Satisfaction. The implication of this study shows that marketing managers must consider Omni-Channel strategy so that it can affect Consumer Satisfaction at fashion brand. For further research, it can also add and analyze additional factors that affect Re-Purchase Intention and Customer Loyalty.
THE EFFECT OF BRAND PROMINENCE AND MUSIC INVOLVEMENT ON BRAND RECALL IN MUSIC VIDEO Wijaya, Irenia Binardi; Cokki, Cokki
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.v1i2.576-585

Abstract

Research in developing countries is still limited, especially regarding product placement in Korean music. This study aims to determine the effect of brand prominence and music involvement on brand recall. This study used the pre-test and post-test experimental method. The Korean music video, namely "It G Ma", was presented to 55 students. The results showed that participants tended to have a stronger brand recall on prominent product placements when they had known the brand before, and music involvement does not affect brand recall.
HEALTHY ME: INNOVATIVE SOLUTIONS THROUGH HEALTHY FAST-FOOD INNOVATION 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.v1i2.566-575

Abstract

Everyone wants to live healthy. In addition to a regular lifestyle, diligent exercise, of course food is also a determining factor for one's health. In the current pandemic, public awareness to eat healthy food is increasing. Eating healthy foods every day is highly recommended to meet nutritional needs and maintain immunity. Modern lifestyle makes Indonesian people prefer fast food because it is considered more practical when cooked and consumed. However, fast food is not good for health if consumed too often because it contains saturated fat and food ingredients that are harmful to the body, such as chewing agents, preservatives, and dyes. Fast food can be prepared quickly, and dishes are ready to eat as soon as they are served. Processing and preparation of these foodstuffs is easier. Many types of food that can be an option for those who are busy. There is a stigma in Indonesian society that considers fast food to be junk food, even though not all fast food is unhealthy. HEALTHY ME is here to overcome this problem by providing fast food that prioritizes consumer health, by offering a variety of healthy fast food menu options, HEALTHY ME does not use food ingredients that contain animal protein, so it is safe for consumption by most people, and most importantly HEALTHY ME uses quality ingredients and no preservatives.
THE EFFECT OF WORKING CAPITAL MANAGEMENT ON COMPANY FINANCIAL PERFORMANCE Rorlen, Rorlen; Siswanto, Halim Putera; Ekadjaja, Margarita; Krisnaputra, Ariel
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.v1i2.557-565

Abstract

The purpose of this study is to determine the effect of the company's efforts to manage working capital in improving the company financial performance. One way to operate the company's working capital properly, is by implementing the cash conversion cycle. Cash conversion cycle is a cycle of cash flow in the company which is measured by using the ratios of the Average Collection Period, Inventory Turnover, and Average Payment Period, and indirectly has an influence on the profitability of the company. The research subjects are retail companies listed on Indonesia Stock Exchange (IDX) between 2017-2020. Using double regression analysis with the EViews application, the result was obtained that the Average Collection Period (ACP) has a positive but not significant effect on financial performance. Different results were obtained from the variables of Average Payment Period (APP) and Inventory Collection Period (ICP), in which each of them has a significant and negative effect on financial performance of the company.
THE EQUALIZATION OF PERIODIC VAT RETURN AND ANNUAL TAX RETURN OF CV. LAJ FOR THE YEAR OF 2020 Lukman, Elvini; Widjaja, Purnamawati Helen
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.v1i2.543-556

Abstract

This research has several purposes, namely to discover the factors that cause difference in the value of gross income reported in Periodic Value Added Tax Return and Annual Tax Return as well as to find out how to perform equalization process to Periodic Value Added Tax Return and Annual Tax Return. This study uses a qualitative descriptive research approach to CV. LAJ, corporate taxpayer who is the subject of this research. With the aim of obtaining data needed in this research, the methods used by the researcher include natural observation, interviews, and documentation studies. The outcomes of the equalization process indicate that the difference in the value of gross income is caused by other operating income transactions, other operating expenses, bonuses, sale discounts, sale returns, claim compensation and cancellation or replacement of output tax invoices.
PROBING DETERMINANTS OF UNIVERSITY ACADEMICIANS’ KNOWLEDGE SHARING INTENTION Chin, Tay Lee; Yean, Tan Fee; Leow, Hon-Wei
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.v1i2.532-542

Abstract

The determinants of information sharing intention are identified in this paper (i.e., managerial support, interpersonal trust, and reciprocity). Data were collected from questionnaires from academicians in the Malaysian private universities. Multiple regression analysis was performed to test the analysis. Management support, interpersonal trust and reciprocity positively influence knowledge sharing intention. The results revealed management support, interpersonal trust and reciprocity play significant roles in determining academicians’ knowledge sharing intentions. Based on the insights of social exchange theory, this study discovered that strong effects of managerial support, interpersonal trust, and reciprocity on information sharing intention. Hence, social exchange theory is extended to the knowledge sharing intention among academicians’ universities. For the university to encourage knowledge sharing intention, they may improve their current management style and maintain a work environment that encourages employees to trust each other.
THE IMPACT OF CAR, CREDIT RISK, ROA, LDR, AND OWNERSHIP STRUCTURE TOWARDS FINANCIAL DISTRESS Margaretha, Jennifer; Wijaya, Henryanto
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.v1i2.521-531

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR), Credit Risk, Return on Assets (ROA), Loan-to-Deposit Ratio (LDR), Institutional Ownership and Managerial Ownership on Financial Distress in the conventional commercial banking sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020. This study used 15 conventional commercial banks as samples, which were then analyzed with multiple linear regression analysis techniques and panel data models. The results of this study show that CAR, ROA, and LDR have a positive and significant effect on Financial Distress; Credit Risk and Institutional Ownership have a negative and insignificant effect on Financial Distress; and Managerial Ownership has a positive and insignificant effect on Financial Distress. Other results, namely CAR, Credit Risk, ROA, LDR, Institutional Ownership, and Managerial Ownership simultaneously have a significant influence on Financial Distress.
FINANCIAL PERFORMANCE COMPARATIVE ANALYSIS BETWEEN CONSUMER GOODS AND REAL-ESTATE COMPANIES BEFORE AND DURING THE COVID-19 PANDEMIC Latie, Geraldo Erlan; Suhendah, Rousilita
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.v1i2.509-520

Abstract

This research aims to determine the difference in financial performance of consumer goods and real estate companies prior to and during COVID-19 outbreaks. The research period starts from December 2019 (prior to the COVID-19 outbreaks) and ends in December 2020 (during the COVID-19 outbreaks). The research design used in this study is descriptive research with purposive sampling methods. The total samples used in this study were 146 samples, processed using the Microsoft Excel and Statistical Package for the Social Sciences (SPSS) ver.26 software. This research used the Wilcoxon Signed Rank Test as its research model. The result of this research shows that there is a significant difference in the aspect of profitability, while in the aspect of liquidity and solvability, no significant difference was found between prior to the pandemic (2019) and during the pandemic (2020).
ANALYSIS OF DIFFERENCE IN STOCK PRICE, MARKET CAPITALIZATION, AND TRADING VOLUME ACTIVITY BEFORE AND DURING COVID-19 Suramin, Louis Vigo; Suhendah, Rousilita
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.v1i2.498-508

Abstract

The aim for this study is to find whether if there is a difference of stock price, market capitalization, and trading volume before and during COVID-19 pandemic on agriculture and mining sector. The data used for this research is taken from January 1st until April 30th 2020. The sampling technique used on this study was purposive sampling and processed using SPSS 25. The result shows that there are a difference between stock price before and during COVID-19, market capitalization before and during COVID-19, and trading volume before and during COVID-19 on both agriculture and mining sector.