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INDONESIA
International Journal of Application on Economics and Business
Published by Universitas Tarumanagara
ISSN : -     EISSN : 29871972     DOI : https://doi.org/10.24912/ijaeb
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 696 Documents
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THE DETERMINANTS OF FIRM VALUE Warsiki, Luh Ketut Kumari Chandra; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1133-1145

Abstract

This research aims to obtain empirical evidence about the impact of leverage, profitability, firm size, and dividend policy toward the firm value of non-cyclical firms which is listed on the Indonesia Stock Exchange from period of 2018-2020. Using purposive sampling method, the sample in this study were 21 non-cyclical companies. The multiple linear regression model is used in this research and processing data with E-views 12 SV. In this research, firm value as dependent variable measures with a Price to Book Value. The result concludes that dividend policy and profitability impact positively toward firm value, firm size has no impact toward firm value with negative direction, and leverage has no impact toward firm value with positive direction.
FACTORS AFFECTING DIVIDEND POLICY WITH BUSINESS RISK AS MODERATION VARIABLES Hastuti, Rini Tri; Rasyid, Ardhiansyah; Pambudi, Ari
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1146-1156

Abstract

This study aims to determine the effect of liquidity, profitability, growth in assets on dividend policy and also the effect of moderating variables on business risk. The research data is data on manufacturing companies listed on the IDX in the form of financial statements for 2018-2020. The sample was selected using purposive sampling technique and obtained a sample of 38 companies. The research data is panel data which is processed using Eviews 12. The results of this study are profitability has a negative and significant effect on dividend policy. Liquidity and growth in assets have no significant effect on dividend policy. Meanwhile, the moderating variable of business risk can be moderated by weakening the relationship between growth in assets and dividend policy. However, the moderating variable of business risk cannot moderate the relationship between liquidity and profitability to dividend policy.
FACTORS AFFECTING DIVIDEND PAY OUT RATIO WITH ROE (RETURN ON EQUITY) AS MODERATING VARIABLE Hastuti, Rini Tri; Andrew, Richard
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1157-1164

Abstract

The purpose of this research is to find out whether cash ratio and ATO (asset turnover) have an influence on dividend pay-out ratio by using ROE (return on equity) as a control variable or moderating variable in the manufacturing industry listed on the Indonesia Stock Exchange during the 2018-2020 period. Samples were taken using purposive sampling method, and the data obtained were 39 firms. The data is processed using statistical software applications to analyze into multiple regression equations, namely the EViews program version 12 and Microsoft Excel 2010. This study provides test results that cash ratio and ATO (asset turnover) have an insignificant negative effect on dividend pay-out ratio. ROE (return on equity) cannot moderate cash ratio on dividend pay-out ratio. But ROE (return on equity) can moderate ATO (asset turnover) on dividend pay-out ratio. The conclusion of this study can analyze the factors that influence firm performance in increasing dividend pay-out ratio so that investors are interested in investing.
INFLATION VALUE FORECASTING POST COVID-19 IN DENPASAR USING ARIMA Mariati, Ni Putu Ayu Mirah; Setiawati, Luh Pande Eka; Dewi, Ni Luh Putu Sandrya
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1165-1169

Abstract

Forecasting is used to predict something that will happen in the future so that appropriate actions can be taken. ARIMA is a time series forecasting method that was developed where the observation data in a time series data interact. Inflation instability in Denpasar City in the future will make it difficult for the central bank and the government to determine policy. The Covid-19 pandemic has an impact on the value of inflation in Denpasar City. The purpose of this study is to estimate inflation in Denpasar City after Covid using the best ARIMA model. Inflation data was taken from BPS Denpasar City from January 2020 to August 2022. ARIMA analysis was carried out according to the Box-Jenkins procedure, namely searching the data, estimating parameters and significance tests, and determining the best ARIMA model. The results of the analysis show that the best ARIMA model is ARIMA (0,1,1). The results of this study indicate that monthly inflation in Denpasar City is likely to continue to increase. Based on these results, it is hoped that appropriate policies will be made to reduce inflation.
FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN CV. HARI BAIK Devi, Ni Luh Nyoman Sherina; Manuari, Ida Ayu Ratih; Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Putri, Yura Karlinda Wiasa
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1170-1181

Abstract

An accounting information system is effective if the information needed by system users is met and efficient if the system is able to produce information without spending a lot of time in the work process. The goal of this study was to examine the variables that affect the functionality of the accounting information system, including user participation in information system development, individual technical proficiency, support from top management, training and education initiatives, user communication with information system developers, and the location of the information systems department. The test results demonstrate that user involvement in information system development, individual technical proficiency, and top management support have positive effects on the performance of the accounting information system, whereas training and education programs, user communication, information system developers, and the location of the information systems department have no impact on the performance of the accounting information system.
FIRM VALUE OF THE PROPERTY, REAL ESTATE & BUILDING SECTOR IN INDONESIA AT THE BEGINNING OF THE COVID-19 PANDEMIC Kusuma, Indah; Santhi, Rayhita; Putra, Cahyadi
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1182-1189

Abstract

Movements in Indonesian stocks through the Composite Stock Price Index (IHSG) in 2020 experienced great turmoil as a result of the Corona Virus Diseases-19 (Covid-19). The data shows that the value of companies listed on the Indonesia Stock Exchange (IDX) is not in its best condition. This study uses an associative quantitative approach to examine 38 listed issuers in the property, real estate & building sector during 2020. The results of this study are able to prove that the firm value during the current pandemic is influenced by financial distress.
THE INFLUENCE OF SUBJECTIVE NORMS, TAX SOCIALIZATION AND TAX ADMINISTRATION SERVICES TO MSMES INDIVIDUAL TAX COMPLIANCE WHO REGISTERED AT NORTH JAKARTA REGIONAL TAX OFFICE Finrely, Carsen; Yuniarwati , Yuniarwati
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1190-1209

Abstract

Indonesia's tax ratio is at a lower level compared to countries that are members of the G-20 and ASEAN, the Covid-19 pandemic has leads Internal Service Revenue to make a reform from digitizing tax administration services and tax socialization. Tax incentives provided for all Indonesian people who get affected by Covid-19 is expected to increase the subjective norms of the society, especially MSME individual’s voluntary tax compliance level. This Study was conducted on individual MSME taxpayers registered at the North Jakarta IRS, and has a hypothesis that subjective norms, tax socialization and tax administration services have a positive and significant effect on the tax compliance of MSME individual taxpayers. The results of data analysis with Smart PLS 4.0, the result indicates that the hypothesis can be accepted and supported except for tax socialization.
THE APPLICATION OF RESPONSIBILITY EDUCATION ON SUSTAINABILITY ISSUES Tsai, Shieunt-Han; Yang, I-H
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1210-1217

Abstract

People start to rethink if to sacrifice the ecology for the prosperity of the various industries for a better life. Responding to the United Nations 2030 Sustainable Development Goal SDGs 4 "Quality Education," in addition to equal education for everyone, its deeper meaning can emphasize the "value-added" of education. Some enterprises and schools in Taiwan are committed to sustainable education, but sustainability issues are often difficult to be understood because of too many terms. Therefore, we divide the topic of sustainable education through game-based learning was conducted that includes three types: Sustainability puzzle, Sustainability and reaction and Sustainability strategy board games. We wish to attract more people to participate in sustainability issues and get a better life.
ANALYSIS OF THE EFFECT OF INTEGRATING DIGITAL GAME-BASED DECISION-MAKING INTO THE APPROPRIATE TEACHING OF BUSINESS ETHICS Chen, Che-Fei
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1218-1226

Abstract

As the increasing emphasis of game-based learning on teaching strategies, many researchers in dictated that implanting game-based learning strategies, which include the enjoyment and tasks for student to pass, in the digital learning system can guide students to enhance their learning motive to win game. Many teaching strategies were developed to improve programming skills instead of traditional business ethical class lecture. Among them, game-based learning are applied to enhance students learning. Nonetheless, they fail to engage students in deep thinking and reflections. To cope with this issue, a two-tier test-based learning system is proposed to enhance students’ learning performances and the flow experience in business ethical courses in this study.
CASE STUDY OF INNOVATION BUSINESS MODEL TO PROMOTE SUSTAINABLE AGRICULTURE OF PRIVATE FARM IN TAIWAN Shun-Cheng Chang; Lin, Chin-Chiuan
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1227-1236

Abstract

This study investigation modern sustainable agricultural business model of private farm in Taiwan. Enter the real field, understand the rural environment on the spot, and hope to bring substantial help to the current agricultural environment in Taiwan. Conduct Zhang-Jia farm as the case, based on local ecology, production and life to analyse the management characteristics of the farm. Combine with the theory of ideas explored in the literature to verify the relevance of its actual mode of operation and goals. Observe the local tribal ecology and industrial context to find problems, and compile various conceptual factors that affect the sustainable development of Taiwan's agriculture based on the literature. Through developing organic agriculture, promoting leisure agriculture, developing diversified agricultural products, promoting food agricultural education, and organized production and marketing groups as strategies. Through diversification activities, construct a field environmental relationship brimming with "agricultural production", "peasant life" and "rural ecology", and practice the concept of respect for nature. To maintain the survival of the farm and leave a beautiful homeland, further to increase agricultural production, increase income, maintain natural ecology, create the best areas for farming and living, attract more young people to return to the countryside, and to promote sustainable agriculture in Taiwan.

Page 19 of 70 | Total Record : 696

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