cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 660 Documents
 1   2   3   4   5 
Determinant Factors of Infrastructure Firm’s Value in Indonesia Stock Exchange Jasen Sugiarto Effendy; Ignatius Roni Setyawan
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.115-123

Abstract

This study will test whether profitability, solvency and firm size have influenced to the firm value for the infrastructure sector companies listed in IDX. Using the purposive sampling, this study obtains 30 companies from the 2018-2021 so that the total number of observations is 120 firm-years. The analysis result conducted by data panel regression shows that profitability and firm size have a significant effect on the firm value at level 10% and 5% respectively. The other finding is that solvency does not affect firm value. From this result, the study will imply that infrastructure sector firms in IDX have considered profitability and size in the effort of maximizing the company value and they actually tend not to use debt as the major regular financing sources.
The Evaluation of Online Learning During the Covid-19 Pandemic Among the Accounting Students of Universitas Tarumanagara Amin Wijoyo; Nastasya Cindy
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.124-132

Abstract

Corona outbreak has changed daily life and of course the Education department is also affected. Before corona, learning was done face-to-face, but now learning must be carried out online. This study was conducted to evaluate online learning during the pandemic for accounting students at Universitas Tarumanagara. The data was taken from a questionnaire for accounting students at Universitas Tarumanagara who took part in online learning. Data were taken from all active accounting students at Universitas Tarumanagara. The things which might be evaluated are the level of student satisfaction in online learning, the online learning media used, the delivery of teaching materials in online learning, deficiencies in online learning, and student choices in the lecture method.
Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing Hendro Lukman; Fanny Andriani Setiawan; Juni Simina
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.133-140

Abstract

Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on taxpayer compliance, but Taxpayer Behavior showed the opposite result. The factor with the lowest coefficient of Taxpayer behavior is the perceived lack of tax benefits. Thus, the implications of this study are the Directorate General of Taxes, in this case Section Counseling, Services, and Public Relations (P2Humas) may create counseling programs that explain and provide concrete examples of the benefits of paying taxes, not just only persuading taxpayers to report.
The Impact of Covid-19 Pandemic on Audit Quality: The Perception of Indonesian Auditors Yuniarwati -; I Cenik Ardana
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.141-150

Abstract

The thick atmosphere of uncertainty at the macro and micro economic levels due to the Covid-19 pandemic can affect audit quality. The purpose of this study is to provide empirical evidence about the impact of the Covid-19 pandemic on audit quality from the perceptions of Indonesian auditors. The population of this research is all auditors who work in Public Accounting Firms in Indonesia. Samples were selected randomly from those who were willing to fill out a questionnaire. Dissemination of the questionnaire using google forms. The data was processed using Excel and SPSS software. Hypothesis testing using a non-parametric One Sample Wilcoxon Signed Ranks Test. The results of this study indicate that the Covid-19 pandemic has a significant effect on audit quality on all dimensions of audit quality (going concern, audit fees, auditor HR quality, audit procedures, and auditor salaries). Learning from the case of the Covid-19 pandemic, it is necessary to change the audit paradigm through increasing technological competence and digital transformation in training and audit practices going forward.
The Effect of Profitability, Risk, and Company Age on ESG Disclosure Melinda Yustin; Rousilita Suhendah
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.151-161

Abstract

This study aims to determine the effect of profitability, risk, and company age on the ESG disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research uses quantitative methods and purposive sampling techniques with a sample of 41 companies that are included in the category of manufacturing companies. The processed data is secondary data from financial reports and sustainability reports obtained from the Indonesia Stock Exchange website and company websites. Data processing uses the IBM SPSS Statistics 28 application. The results show that company age has a positive and significant effect on ESG disclosure, while profitability has a negative and significant effect on ESG disclosure. Risk is known to have no significant effect on ESG disclosure.
The Effect of Creativity and Self-Efficacy on the Performance of Culinary MSMEs with Entrepreneurship Orientation as Mediation Andreas Antonius; Louis Utama
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.162-171

Abstract

This study aims to determine the effect of creativity and self-efficacy on the performance of culinary MSMEs with an entrepreneurial orientation as a mediation. The number of samples used in this study were 100 samples who were culinary MSMEs entrepreneurs in West Jakarta. Methods and sampling techniques in this study use non-probability sampling (purposive sampling). Data collection is done online through google forms and in person. The data analysis technique in this research is the SEM-PLS method using the SmartPLS 3.0 software. The results show that creativity affects the business performance of culinary MSMEs, self-efficacy affects the business performance of culinary MSMEs, entrepreneurial orientation affects the business performance of culinary MSMEs, and entrepreneurial orientation does not mediate the two relationships between creativity and self-efficacy on the business performance of culinary MSMEs.
The Effect of Entrepreneurial Leadership on MSME Performance in Pasar Lama with Intermediate Variables of Innovation Management and Learning Orientation Adrian Abiyasa; Louis Utama
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.172-180

Abstract

This study aims to determine the effect of entrepreneurial leadership on the organisational performance of MSMEs in the Pasar Lama area, Tangerang, with innovation management as a mediating variable and learning orientation as a moderating variable. This study used quantitative analysis methods, and data was collected using a Google Forms questionnaire. There are 100 respondents obtained by the research, all of whom are culinary MSME owners in the Pasar Lama area. The research data was processed using the partial least square structural equation modelling (PLS-SEM) method with SmartPLS 3.2.9 software. The results show that in the context of MSMEs in the Pasar Lama area, entrepreneurial leadership has a positive influence on organisational performance, entrepreneurial leadership has a positive effect on innovation management, innovation management has a positive effect on organisational performance, innovation management mediates the relationship between entrepreneurial leadership and organisational performance, and learning orientation did not moderate the relationship between entrepreneurial leadership and organisational performance.
Factors Affecting Profit Management with Corporate Governance as Moderating Variable Justin Justin; Hendang Tanusdjaja
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.181-190

Abstract

This research aims to determine the influence of company size, financial distress, and leverage on profit management moderated by corporate governance. The sample used in this research was taken by purposive sampling method from companies listed on the IDX during 2018-2020. The data is secondary data and processed using SPSS version 25 and Microsoft Excel 2019. Based on the criteria, 54 companies were selected that could be used as samples. The total number of data is 162 minus 40 outlier data so that the amount of data that can be used is 122 data and then tested with multiple linear regression analysis technique. Based on the research conducted, company size and financial distress have a significant positive influence on profit management, while leverage has no influence on profit management. Corporate governance with independent commissioners as a proxy cannot moderate company size and financial distress, but can moderate the relationship between leverage and profit management.
The Effect of Social Influence, Perceived Usefulness, and Financial Risk on Intention in Using OVO Marcelina Audrina Tiffany; Nuryasman M. N.
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.191-198

Abstract

The purpose of this study was to examine the effect of social influence, perceived usefulness and financial risk, as well as age-moderated social influence on the behavioural intention in using OVO from Universitas Tarumanagara students. This study uses data collected from 68 respondents. The method used in this study is cross-sectional with a sample selection technique using purposive sampling. The data in this study were obtained by distributing online questionnaires which were then processed using SmartPLS software version 3.3.3. The results of this study are that social influence and perceived usefulness have a positive influence on behavioural intention in using OVO, and age successfully moderates social influence on behavioural intention in using OVO. Meanwhile, financial risk has no effect on behavioural intention in using OVO.
The Role of Green Entrepreneurial Orientation and Self-Efficacy to Encourage Student Intention in Green Entrepreneurship Jovita Aurellia; Kartika Nuringsih
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.199-207

Abstract

Aligning with achieving sustainable development goals (SDGs), the entrepreneurship sector has a responsibility to synergize between the economic goals and environmental goals through implementing the model of green entrepreneurship. This study develops a model involving green entrepreneurial orientation and self-efficacy to improve the student intention in green entrepreneurship. Totally 180 students from the Economics & Business Faculty of Universitas Tarumanagara Jakarta are taken as respondents. The regression approach is used to analyze the data with the result as follows: the green entrepreneurial orientation owns the higher impact on green entrepreneurship intention, while the impact of self-efficacy is lower than this entrepreneurial intention. Based on this result, supporting of university needs to realize students in developing their business ideas in line with the effort to preserve the environment in the future. It is relevant to achieving the target of SDGs in 2030. The double bottom line orientation is perceived strongly by respondents. Through entrepreneurial learning, educational institutions together with stakeholders could contribute to building mechanisms to improve the education programs in green entrepreneurship. The next study can involve the legal aspect for supporting the sustainability of the green business.

Page 2 of 66 | Total Record : 660

 1   2   3   4   5 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 3 (2025): Agustus 2025 Vol. 3 No. 2 (2025): May 2025 Vol. 3 No. 1 (2025): February 2025 Vol. 2 No. 4 (2024): November 2024 Vol. 2 No. 3 (2024): Agustus 2024 Vol. 2 No. 2 (2024): May 2024 Vol. 2 No. 1 (2024): February 2024 Vol. 1 No. 4 (2023): November 2023 Vol. 1 No. 3 (2023): Agustus 2023 Vol. 1 No. 2 (2023): May 2023 Vol. 1 No. 1 (2023): February 2023 More Issue