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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
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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
BUSINESS MODEL INNOVATION OF HOTELS IN VIETNAM DURING THE COVID-19 PANDEMIC Nguyen, Thuy Anh; Tran, Thi Phuong Uyen; Nguyen, Thi Hong Ngoc; Nguyen, Bao Ngoc; Pham, Khoa Loc; Khong, Le Chi Thanh
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2175-2192

Abstract

The tourism sector encountered significant difficulties in sustaining operations amidst the global economic downturn caused by the COVID-19 pandemic. Initial observations within the hospitality industry suggest that redesigning the business models could be a key solution for recovery. However, there is a scarcity of empirical studies on this topic, particularly in the hotel industry. To address both practical and theoretical gaps, the authors conducted a study on business model innovation of hotels in Hanoi during the COVID-19 pandemic. The study involved 300 participants with diverse genders and roles working in high ranking lodging units, aiming to evaluate how hotel firms transformed their business models from the perspective of industry professionals. The results indicated that factors such as the business environment, the impact of the COVID-19 pandemic, and a culture of innovation positively influenced the degree of business model innovation among hotel firms. Furthermore, a higher level of business model innovation was found to have positive effects not only in the short term but also on overall business performance.
FACTORS THAT INFLUENCE AUDIT LAG IN NON-CYCLICAL CONSUMER SECTOR COMPANIES Tandi, Jordy; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2193-2206

Abstract

The purpose of this study was to examine the effects of comprehensive income, total assets, and KAP size on audit lag. Audit lag is the time span for completing the audit of annual financial statements, namely from the closing date of the company's books to the date stated in the independent auditor's report, the sample selection method for this study is purposive sampling, which is a sampling method based on certain criteria set by the researcher. The research method used in this research is multiple analysis regression. The samples used in this study were 30 companies engaged in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2020-2022 period, the data used was secondary data. The results of this study are as follows: total assets, KAP size, and comprehensive income have an effect on audit lag.
ORGANIZATIONAL CULTURE, WORK ENVIRONMENT, AND SELF-EFFICACY TO GEN Z’S JOB SATISFACTION Sanlia, Vera; Turangan, Joyce A.
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2207-2215

Abstract

Human resources are needed to carry out daily activities, such as engaging in interactions and communication within a community (work environment, organization, and other activities). Based on previous research, there are still differences in research findings. This study aims to find the effect of organizational culture, work environment, and self-efficacy on Gen Z’s job satisfaction. Data was collected using a questionnaire with a Google Form which was distributed via social media. The total number of respondents of this study is 130, domiciled in Jakarta with the aged around 18-25 years and have at least worked for 1 year. The data were examined using the SmartPLS 4.0 application. The results of the study show through hypothesis testing that all the independent variables have a positive and significant effect on Gen Z’s job satisfaction.
BIBLIOMETRICS ANALYSIS OF DIGITAL LEADERSHIP RESEARCH Purwanto, Edi; Irawan, Agustinus Purna
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2216-2230

Abstract

This paper presents a comprehensive analysis of digital leadership research using bibliometric analysis and network visualization techniques. The study utilizes bibliometrics to gain insights and comprehend patterns in scientific publications related to digital leadership. Data from various sources, including articles, conference papers, and book chapters in the Scopus database, was analyzed using mathematical and statistical methods. The search term "digital leadership" resulted in 127 relevant publications from Scopus.com. Through bibliometric parameters such as authors, citations, keywords, and publication countries, the study offers a systematic research method for thematic analyses. The findings from this research provide researchers with specific inquiries and recommended considerations at each stage of the bibliometric analysis process. The study sheds light on the trends and developments in digital leadership research, identifying potential research gaps and opportunities for future investigations. By utilizing robust research methodologies, this paper contributes to understanding digital leadership and informs scholars on the key themes shaping the field's trajectory.
BIBLIOMETRIC ANALYSIS OF DIGITAL TRANSFORMATION SUCCESS Sitinjak, Manuntun; Irawan, Agustinus Purna
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2231-2239

Abstract

Digital Transformation is a hot and trending topic, and many organizations are trying to learn and implement. Some of them are successful, but there are also those who have not succeeded in carrying out Digital Transformation. There are quite numerous articles and researches on Digital Transformation Success, yet none of them focus on how Successful Digital Transformations Standard should be developed. For this reason, it is necessary to map the articles and research progress on this topic by carrying out a Bibliometric Analysis. We found 76 articles focusing on Digital Transformation Success by “title” published between 1996 to 2022 with search strings (“digital transformation” AND success). With this methodology we identified how authors have made collaborations on this topic and most related significant terms. The present study provides insight and reveals what things have been explored and discussed, and we found a necessity for further research with a purpose of determining a Reliable Standard for Successful Digital Transformation. However, this paper has limitations because it is only based on Google Scholar database.
THE IMPACT OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE ON STATE-OWNED ENTERPRISES Kurniawan, Timothy Brian; Viriany, Viriany
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2240-2254

Abstract

This research was conducted with the aim of determining whether corporate governance, as indicated by board size, audit committee size, the proportion of independent directors, and the proportion of independent commissioners, affects financial performance, measured by return on equity. The study was conducted on state-owned enterprises (“SOE”) listed on the Indonesia Stock Exchange from 2019 to 2022. The research used an empirical data analysis method by collecting data from the annual financial reports of publicly listed companies in Indonesia, from which 15 companies were selected. The research data was processed using multiple regression analysis with Microsoft Excel 2019 and EViews 12. The results of the study show that corporate governance significantly influences the financial performance of state-owned enterprises (SOE). Variables such as audit committee size and the proportion of independent commissioners have a positive impact on financial performance, while board size and the proportion of independent directors do not affect financial performance. The research findings emphasize the importance of implementing good corporate governance practices in state-owned enterprises. This includes having a broader audit committee and increasing the proportion of independent commissioners on the board of directors. By optimizing these aspects, state-owned enterprises can enhance their financial performance.
THE COMPONENTS OF INTELLECTUAL CAPITAL THAT AFFECT FIRM PERFORMANCE IN STATE-OWNED COMPANIES Debbie Setiady1; Yanti, Yanti; Sastrasasmita, Emillia
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2255-2264

Abstract

The purpose of this study is to examine the effect of independent variables of human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE) on firm performance. This study uses firm size as a control variable. The sample in this study was selected using purposive sampling which resulted in 11 state-owned companies from 12 companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period were used as research objects. This study uses a panel data regression model with a Common Effect Model (CEM) approach using Eviews version 12 program. Based on the analysis, the results of this study shows that human capital efficiency (HCE), capital employed efficiency (CEE) and firm size have a positive and significant effect on firm performance, while structural capital employed (SCE) have an insignificant effect on firm performance. These findings also revealed that companies that can manage their assets including intangible assets will improve company performance.
FACTORS AFFECTING FIRM VALUE IN INDONESIA’S PROPERTY AND REAL ESTATE FIRMS Lawinata, Karen; Susanto, Liana
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2265-2276

Abstract

This research was conducted to obtain empirical evidence regarding the influence of profitability, liquidity and leverage as independent variables on the dependent variable, namely firm value in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) with the research year being 2019 to 2021. Parameters used to measure firm value is the book value (PBV) which is calculated by dividing the current share price by the book value per share. Profitability in this research is proxied by Return on Assets (ROA) which is calculated by dividing net profit by total assets. Liquidity in this research is proxied by the Current Ration (CR) which is calculated by dividing current assets by current liabilities. Leverage in this research is proxied by the Debt-to-Equity Ratio (DER) which is calculated by dividing total debt by total equity. The number of samples in this research was 34 property and real estate companies listed on the Indonesia Stock Exchange in 2019 - 2021. The sampling technique used in this research was the purposive sampling method and the analysis technique used to test the hypothesis in this research was using multiple linear regression analysis technique. The statistical tool used to test the sample in this study used SPSS 26. The results of data processing in this study show that profitability has a significant positive influence on firm value, while liquidity and leverage do not have a significant influence on firm value.
THE EFFECT OF FAMILY OWNERSHIP, AGENCY COST, ENVIRONMENTAL PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE Putri, Naomi Hansen; Cahyadi, Hadi
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2277-2291

Abstract

In today's dynamic and competitive business conditions, companies must be able to adapt and have the ability to compete so that company goals can be achieved. Company goals can be reflected through the ability to increase company value. This study aimed to examine the effect of family ownership, agency costs, environmental performance, and corporate social responsibility on firm value with financial performance as mediation. The population of this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample in this study used a purposive sampling method and data analysis techniques using SmartPLS 4.0 by testing the direct and indirect effects between the independent and dependent variables. The results showed that family ownership has a significant effect on firm value, agency costs have a significant effect on firm value, corporate social responsibility has a significant effect on firm value, financial performance has a significant effect on firm value, but environmental performance has no significant effect on firm value. Then, family ownership and corporate social responsibility have no significant effect on financial performance, while agency costs and environmental performance have a significant effect on financial performance. Furthermore, based on research on indirect effects, financial performance does not mediate the influence of family ownership, agency costs, environmental performance, and corporate social responsibility on firm value.
THE EFFFECT OF PROFITABILITY, LEVERAGE, AND TOTAL ASSET TURNOVER ON FIRM VALUE IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE (IDX) Imanuel, Demetrio; Susanti, Merry
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2292-2302

Abstract

This research aims to partially test the influence of profitability, leverage, and total asset turnover on company value. This research sample includes 36 property and real estate companies from a total of 85 companies listed on the Indonesia Stock Exchange (BEI) over a three-year period (2020-2022). To test the research hypothesis and achieve the objectives, data was obtained from the BEI database and annual reports published by public property and real estate stock companies in Indonesia. In this context, profitability, as measured by ROA (Return on Assets), and leverage as measured by the equity ratio (DER), as well as turnover of total assets as measured by the total asset turnover ratio, are presented as independent variables. Company value is considered as the dependent variable and is measured using Tobin's Q. The data analysis methods used are descriptive statistics, classical assumption tests, and multiple linear regression analysis using the SPSS (Statistical Package for Social Science) application. This research produces results showing that profitability has a significant positive influence on company value, the leverage variable and total asset turnover have a significant negative influence on company value.