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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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DETERMINANTS OF CASH HOLDING OF NON-CYCLICALS SECTOR COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Angelika, Shery; Bangun, Nurainun; Lukman, Hendro
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.v1i4.2303-2314

Abstract

The Indonesian government’s response to COVID-19 involving social restrictions has led to a slowdown and limitations in economic activities. Cash holding can act as a safeguard and play a crucial part in companies, particularly in covering transaction activities and operational expenses. On the other hand, holding an excessive amount of cash also has disadvantages, as it can lead to missed profit opportunities since idle cash does not generate income. This study aims to analyze the impact of liquidity, net working capital, and growth opportunity on cash holding of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The data used in this study is secondary data collected from the company’s financial reports from the IDX website (www.idx.co.id). The sample selection in this study was carried out through purposive sampling, resulting in a total of 115 data included in the research sample. The data was proceeded and analyzed using Microsoft Excel 2019 and Eviews 13. This study uses the panel data analysis method with a random-effect model as the estimation model and multiple linear regression analysis. The research was continued by testing classical assumptions, F-test, T-test, and coefficient of determination test. The results show that liquidity and net working capital have a positive and significant effect on cash holding, while growth opportunity does not affect cash holding. Management of non-cyclical consumer companies must pay more attention to liquidity and net working capital to maintain cash holdings. The implications of this research show the importance of maintaining liquidity and working capital rather than paying attention to company growth opportunities, because growth will be easily achieved if you have adequate cash holdings.
THE EFFECT OF PROFITABILITY, FIRM SIZE, AND CAPITAL STRUCTURE ON FIRM VALUE IN MANUFACTURING COMPANIES Widiarta, Jessica Rosalina; Dermawan, Elizabeth Sugiarto
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.v1i4.2315-2325

Abstract

The purpose of this research is to determine the effect of profitability, firm size, and capital structure on firm value of manufacturing companies in consumer non-cyclical sub-sector listed on the Indonesia Stock Exchange (IDX) during 2020-2022. There are 140 data used as samples which were taken from 49 consumer non-cyclical companies listed on Indonesia Stock Exchange (IDX) for three years in a row. Samples were taken based on purposive sampling techniques, one of non probability sampling methods which was determined by selected criteria. Data used for this reseach is secondary data which is the annual reports from 2020-2022. This research uses multiple regression analysis and helped by Microsoft Excel and SPSS program version 29. Refering to signaling theory and trade-off theory, assumption in this research that are used as hypotheses in this study are profitability has positive and significant effect on firm value, firm size has positive and significant effect on firm value, and capital structure has negative and significant effect on firm value. The results of this study find that profitability has positive and significant effect on firm value, firm size has negative and insignificant effect on firm value, and capital structure has positive and significant effect on firm value. Simultaneous, profitability, firm size, and capital structure have significant effect on firm value.
INVESTOR REACTION TO THE ANNOUNCEMENT OF FIRST COVID-19 VACCINATION IN INDONESIA Sutanto, Shieren Amelia; Dermawan, Elizabeth Sugiarto
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.v1i4.2326-2336

Abstract

The COVID-19 pandemic has had a huge impact around the world and presents unprecedented challenges to the health sector. Vaccination programme is a solution to suppress the spread of COVID-19. The purpose was to explain the reaction of the capital market to the announcement of the first COVID-19 vaccination in Indonesia by focusing the differences in abnormal return and trading volume activity before and after the event of vaccination programme. The research method used is quantitative method by secondary data analysis with event study. The event date in this research was January 13rd, 2021 when Indonesia began its nationwide COVID-19 vaccination programme. This event study took a sample of 17 companies in healthcare sector listed on Indonesia Stock Exchange. The event period used was 14 days, 7 days before and 7 days after the announcement of the first COVID-19 vaccination in Indonesia. This research uses descriptive statistical techniques, normality test (one-sample kolmogorov-smirnov test), and paired sample t-test. The results of the paired sample t-test show that there is a significant difference between the abnormal return before and after the announcement of the first COVID-19 vaccination in Indonesia. However, there is no significant difference of trading volume before and after the announcement of the first COVID-19 vaccination in Indonesia.
THE EFFECT OF SERVICE QUALITY AND PRICE ON THE PURCHASE DECISION OF AQU TOUR UMRAH PACKAGES Adwimurti, Yudhistira; Selfiani , Selfiani; Prihanto, Hendi
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.v1i4.2337-2353

Abstract

The aim of this research was to assess the impact of Service Quality and Price on the decision to purchase Umrah packages at PT. Afdhol Qurun Utama, both individually and collectively. This research employed a quantitative approach, specifically an associative hypothesis. The research population included all consumers who had previously bought Umrah packages from PT. Afdhol Qurun Utama. Sample selection was done through random sampling, utilizing the Slovin formula, resulting in a sample size of 187 respondents. Data were collected through various methods, including field research (questionnaires), observation, and library research, with a focus on ensuring validity and reliability. The analysis methods encompassed descriptive statistics, hypothesis testing (t-test), coefficient of determination (R2), and F-test, all performed with IBM SPSS Version 26 software. The findings from the analysis reveal that Service Quality has a statistically significant positive influence on purchasing decisions when considered individually. Similarly, the Price variable, when examined independently, also exerts a statistically significant positive impact on purchasing decisions. When examined together, both Service Quality and Price collectively have a statistically significant positive impact on the purchasing decisions regarding Umrah packages at PT. Afdhol Qurun Utama (AQU Tour & Travel).
THE IDENTIFICATION OF PURCHASE INTENTION AMONG IPHONE CUSTOMERS IN DEPOK VIEWED FROM EWOM, BRAND IMAGE, BRAND TRUST, PERCEIVED VALUE, AND BRAND PREFERENCE Ruslim, Tommy Setiawan; Nova, Nova; Herwindiati, Dyah Erny; Cokki , Cokki
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.v1i4.2354-2367

Abstract

Communication has become a kind of activities performed by human beings everyday, either directly or indirectly. Handphone as one among the communication means, was then developed into smartphone. Due to many smartphones released every year, customers are then faced with so many choices. One among the global reputable smartphone brands is Apple. Therefore, Apple sellers must be able to attract the customers’ attention and increase their purchase intention toward iPhone products, so that these products can compete with others and survive in the market. This research aimed to test the effects of EWOM, brand image, brand trust, perceived value, and brand preference on purchase intention among iPhone customers in Depok, West Java, Indonesia. This descriptive research was conducted to depict the characteristics or functions of a population. By using questionnaire distributed online and among 355 respondents filling-out, there were only 349 respondents from which the data can be processed further by using the SmartPLS-SEM software. The result of this research supported that brand image, brand trust, perceived value, and brand preference have positive and significant effects on purchase intention among iPhone customers in Depok, while EWOM does not have significant effect on purchase intention.
THE IMPLEMENTATION OF TAX-IN-KIND AND GROSS-UP METHOD IN INCOME TAX ARTICLE 21 ON CORPORATE INCOME TAX AT PT MANGGALA ARYA PRATAMA Dharmawan, Robin; Yuniarwati , Yuniarwati
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.v1i4.2368-2381

Abstract

Taxes are levies paid by individuals and companies to the government to fund various public programs and services. "Tax payable" refers to the amount of tax owed by an individual or company under applicable tax laws. An important aspect of financial management is tax planning. Tax planning is a strategy used by individuals and companies to manage their tax obligations efficiently and legally. The research was conducted at PT MAP. The type of research that the author uses in this final work is descriptive research using case study methods and quantitative analysis research techniques. The data used is primary data from PT MAP.The results of the study show that PPh 21 employees who are grossed up, and the use of natural resources in fiscal reconciliation does not need to be corrected fiscally, is able to save less tax payable
CONTRIBUTION OF INTERNAL FACTORS THAT INFLUENCE THE FINANCIAL PERFORMANCE OF MSMES Budiasni, Ni Wayan Novi; Ayuni, Ni Made Sri; Pasek, Gede Widiadnyana; Ditami, I Gede Sri; Ardanari, I Gusti Ayu Agung Maesa
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.v1i4.2382-2391

Abstract

This research aims to explore the implications of factors within MSME entrepreneurs in Buleleng Regency on the financial performance of MSMEs. Considering not only external factors, but also internal factors. The research results show that financial literacy, financial efficacy positively and significantly influence financial performance with locus of control as an intervening variable. The results of this research were obtained by conducting hypothesis testing using the SEM PLS analysis tool. Apart from indirect effects, direct effects can also be stated that the variables financial literacy, financial efficacy, influence locus of control. Likewise, financial literacy and financial efficacy are related to financial performance. And the locus of control over financial performance is also no less important in making a positive contribution.
IMPROVING WORK PERFORMANCE WITH THE INFLUENCE OF ROTATION THROUGH WORK ENTHUSIASM AND MOTIVATION IN THE HOUSING, RESIDENTIAL AND DEFENSE AREA SERVICES OF BULELENG REGENCY Ningsih, Luh Kartika; Gorda, A. A. Ngurah Eddy Supriyadinata; Dewi, Komang Trisna Sari; Budiarta, I Made Agus; Yasa, Kadek Tirta
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.v1i4.2392-2407

Abstract

This study aims to determine the increase in work performance with the influence of rotation through work enthusiasm and motivation in the housing, settlement and defense areas of Buleleng Regency. The population and sample in this study were 92 employees at the Housing, Settlement and Defense Areas Office of Buleleng Regency. The data analysis technique used in this research is Structural Equation Modeling (SEM) based on variance SEM, which is well known as Partial Least Square (PLS) visual version 3.0. The results of this study indicate that rotation has a direct influence on morale at the Housing, Settlement and Defense Areas Services in Buleleng Regency. Rotation has a direct influence on motivation in the Housing, Residential Areas and Defense Services of Buleleng Regency. Rotation has a direct influence on work performance at the Housing, Settlement and Defense Areas Office of Buleleng Regency. Morale has a direct influence on work performance at the Housing, Settlement and Defense Areas Office of Buleleng Regency. Motivation has a direct influence on work performance at the Housing, Settlement and Defense Areas Office of Buleleng Regency. Rotation has a direct influence on work performance with work enthusiasm as an intervening variable at the Housing, Residential and Defense Areas Office of Buleleng Regency. Rotation has a direct influence on work performance with motivation as an intervening variable at the Housing, Residential and Defense Areas Office of Buleleng Regency.
ANALYSIS OF CASH FLOW CAPABILITY AND PROFITS FOR BANKING SUSTAINABILITY Nuryani, Ni Nyoman Juli; Gorda, A. A. N. Oka Suryadinatha; Trisnawati, Ni Luh De Erik; Septiari, Ketut Fransiska; Wandira, Ketut Ayu
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.v1i4.2408-2415

Abstract

Financial reports play a crucial role in enhancing cash flow and profits. The focus of the issue in this study is related to cash flow and profits. The objective of this research is to assess the impact of the analysis of cash flow and profit capabilities in the banking context, by conducting a study at PT. Bank BPD Bali Singaraja Branch. This research employs various analytical techniques, including validity and reliability tests, multiple linear regression analysis, classic assumption tests, multiple correlation analyses, determination analyses, T-Test, and F-Test, with the aim of predicting cash flow. The research findings indicate that both cash flow and profits have a significant influence on future cash flow at PT. BPD Bali Singaraja Branch. These results are reinforced by hypothesis testing using the T-Test, where each t-value > t-table (3.007 > 1.667) for cash flow and (2.079 > 1.667) for profits, confirming the acceptance of both hypotheses. Partial correlation values show a moderate relationship (0.453) between cash flow (X1) and the dependent variable (Y), as well as a strong relationship (0.360) between profits (X2) and the dependent variable (Y). The impact of independent variables on dependent variables is indicated by a determination value of 27.5% and a correlation value of 0.525, demonstrating a low positive correlation between the two. The conclusion drawn from this research is that both cash flow and profits positively influence future cash flow at PT. Bank BPD Bali Singaraja Branch. The F-Test indicates that the F-value > F-table (8.543 > 3.19), indicating that cash flow and profits together have an impact on future cash flow in the bank.
THE IMPLEMENTATION OF WOMENPRENEUR MINDSET AND PROACTIVE PERSONALITY IN THE EFFORTS TO IMPROVE MSME PERFORMANCE Prastiwi, Ni Luh Putu Eka Yudi; Hartawan, I Gusti Made Dharma; Kasih, Ni Luh Sri; Agustin, A. A. Ayu Mas Tanti; Sari, Putu Ratna Komala
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.v1i4.2416-2427

Abstract

This research seeks to examine the impact of the womenpreneur mindset and proactive personality on the performance of MSMEs. The study employed a quantitative approach through the administration of questionnaires to 50 women involved in MSMEs. Data analysis was carried out using SPSS 25.0. The findings of this research contribute to enhancing understanding in the realms of human resource management and entrepreneurship, particularly in relation to factors influencing MSME performance. According to the study, the womenpreneur mindset and proactive personality make significant contributions to enhancing the performance of MSMEs.

Page 29 of 70 | Total Record : 696

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