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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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HUMAN RESOURCE MANAGEMENT IN THE TOURISM INDUSTRY MALAYSIA DURING POST COVID-19 PANDEMIC Chin, Tay Lee; Chee, Tay Lee
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2885-2892

Abstract

Human resource management (HRM) appears to have a favourable impact on organisational performance. However, HRM in the tourism business is defined by ad hoc and short-term initiatives, and as a result, the industry typically has a negative image of employment practises and circumstances. Thus, this paper looked at how the role of HRM in Malaysian hotels changed before, during, and after the COVID-19 outbreak. The main ideas for the investigation of HRM in both crises and the tourist and hospitality industry are introduced in a theoretical review. Theoretical review presents HRM has a variety of good outcomes, including improved corporate and financial performance, increased employee motivation, and lower voluntary staff turnover. It was discovered that the tourism business issues with a negative image of employment practises and circumstances when it comes to HRM. Despite the fact that employees represent the sector, HR practises are ad hoc. In recent years, the tourism business has undergone changes, but these changes have been happened slowly. Low salaries, unsocial hours and shift tasks, poor or non-existent career structures and restricted prospects for development, informal recruitment practises, or high levels of staff turnover, according to the literature, HRM faces a variety of challenges in the business.
THE PRIMARY EFFECTS OF SOCIAL MEDIA AND SOCIAL CAPITAL ON GREEN BUYING BEHAVIOUR: A THEORETICAL REVIEW Jingyang, Liu; May, Amy Yeo-Chu; Teng, Phuah Kit
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2893-2902

Abstract

The increasing significance of the link between millennials' social media use and their social capital is the focus of this paper. The objective is to provide a well-organized framework for grasping this connection, emphasizing the primary factors that affect environmentally conscious consumer behaviour. To accomplish this, the authors conducted an initial examination of secondary data from various sources, including library databases like Emerald, Science Direct, Scopus, Clarivate-WOS and EBSCOhost, as well as external sources such as Google Scholars. By meticulously applying 4-step selection criteria during the screening process, the authors structured and consolidated relevant concepts and terms associated with social capital, social media use, and green perceived buying behaviour (GPBB). The systematic review revealed intriguing discoveries, particularly in relation to GPBB in China, which suggests new research avenues in this field. The study also outlines potential directions for future research, providing valuable insights for scholars interested in understanding the factors that influence GPBB. This framework, as presented in this research, not only aids academics and practitioners in comprehending GPBH but also assists marketers in managing customer relationships and achieving sales goals. This exploratory data analysis marks the initial phase of establishing a well-structured framework for comprehending GPBB and its primary influencers, with the possibility of further research paradigms to yield more conclusive results.
ENTREPRENEURIAL COMPETENCE AND PERSONALITY AS DRIVERS OF ENTREPRENEURIAL COMMITMENT: A STUDY ON DISABLED MICRO-BUSINESS OWNERS Ie, Mei; Maupa, Haris; Madris, Madris
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2903-2912

Abstract

Micro-enterprises have become one of the main drivers of economic growth, with business owners playing an important role in building the local economy. This presents both opportunities and challenges for people with disabilities who own micro-enterprises. One factor that is believed to have a major influence on entrepreneurial success is the entrepreneurial competence and personality of the business owner. Entrepreneurial competencies include the skills, knowledge and attitudes required to manage a business effectively. In addition, the personality of business owners is also thought to influence their commitment to their own business. A proactive, creative and risk-taking personality tends to be positively correlated with entrepreneurial commitment. The purpose of this study was to determine the effect of entrepreneurial competence and personality on the entrepreneurial commitment of micro business owners with disabilities. This study uses a quantitative descriptive approach using a questionnaire to obtain data with a sample of 133 respondents of micro business owners with disabilities in three cities in Central Java, Indonesia. This research uses primary data collected directly by the researcher. The data analysis technique uses PLS-SEM with SmartPLS 3.0. Based on hypothesis testing that has been carried out, it is found that entrepreneurial competence and personality have a positive effect on entrepreneurial commitment in micro business owners with disabilities located in three regions in Central Java.
DESIGN MANAGEMENT AND PRESERVATION OF JEPARA CARVED FURNITURE Mutiara, Maitri Widya; Irawan, Agustinus Purna; Marizar, Eddy Supriyatna
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2913-2922

Abstract

This research examines the role of design management in preserving Jepara carved furniture, which has historical and cultural value, but faces the challenge of adapting to global market dynamics. The research uses qualitative methods with a design management study approach. This study aims to explore how design management practices can be used to respond to these challenges while maintaining the richness of local culture. Through in-depth interviews, field observations, and using selected case studies, this research maps the current landscape of the Jepara carved furniture industry, identifies the main challenges faced by craftsmen and managers, and understands the opportunities that can be developed through the application of design management. The research results show that there is a gap between the traditional practice of making carved furniture and the need for design adaptations that are responsive to global market trends. In addition, this research also found that the lack of an integrated design management strategy limits the Jepara carved furniture industry's ability to innovate and compete. Based on these findings, this research proposes a design management framework that combines innovation strategies, interdisciplinary collaboration between designers and craftspeople, and effective marketing and distribution. The conclusion of this research emphasizes the importance of integrating design management in the Jepara carved furniture industry as a strategy for conservation. The implementation of effective design management is expected to inspire innovation, strengthen cultural identity, and pave the way for wider international recognition of Jepara carved furniture.
FACTORS AFFECTING CSR DISCLOSURE Hendrata, Fiorensa Jasmine; Suhendah, Rousilita
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2923-2935

Abstract

This study aims to determine the effect of the influence of board size, firm size, leverage, and audit size on Corporate Social Responsibility Disclosure (CSRD) in the Consumer Non-Cyclicals sector listed on the IDX in 2019-2021. The sample was selected using criteria, namely Consumer Non-Cyclicals sector companies listed on the IDX, publishing annual reports, using IDR currency in their reporting, and presenting complete information in accordance with research needs. The criteria resulted in 68 companies as samples processed with the e-Views 12 and Microsoft excel. Factors that are expected to affect CSR disclosure as well as being independent variables are board size, firm size, leverage, and audit size variables. The results showed significant results from firm size variables, except for size, leverage, and audit size variables. However, the results of this study lack the ability to describe the overall situation and the period studied is limited. So future researchers can expand the scope of research using other sectors such as the Consumer Cyclicals, Industrials, or Technology sector and extend the research period up to 5 years.
DETERMINANTS OF TAX SUBJECTS’ INTENTION TO PARTICIPATE IN THE VOLUNTARY DISCLOSURE PROGRAM Yuniarwati, Yuniarwati; Siswanto, Halim Putera; Weruin, Urbanus Ura
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2936-2948

Abstract

The Voluntary Disclosure Program (PPS) is an opportunity for taxpayers to report/disclose tax obligations that have not been fulfilled voluntarily through payment of PPh based on asset disclosure. This program is expected to increase voluntary taxpayer compliance and is carried out based on the principles of simplicity, legal certainty and expediency. There are many factors that influence an individual taxpayer's intention to participate in PPS. Therefore, this research aims to examine the influence of tax sanctions, subjective norms and tax administration on individual taxpayers' intentions to participate in PPS. The population in this study is individual taxpayers who live in Tangerang City and the sample was chosen randomly among individual taxpayers who were willing to fill out the questionnaire. After calculations, there were 105 individual taxpayers participating in this research. The data was then analyzed using multiple linear regression using the SPSS version 25 software program. The results of data analysis showed that the first and third hypotheses were accepted, while the second hypothesis was rejected. Thus, tax sanctions and tax administration have a significant effect on individual taxpayers' intentions to participate in PPS, whereas this is not the case with subjective norms.
THE INFLUENCE OF MOTIVATIONS ON STUDENTS' ATTITUDES CONTINUING ACCOUNTING STUDIES IN SOUTH SUMATRA PROVINCE Pratiwi, Arinta; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2949-2958

Abstract

The decline in student intention in choosing to study accounting in recent years shows a very massive decline both in the world and in Indonesia. The decline in choosing the accounting field can be seen both among those entering and enrolling in higher education. On the other hand, accounting personnel for the business world and government are always needed. The aim of the research is to empirically analyze the influence of income, social encouragement, and job opportunities on students' intention in continuing accounting studies. The research subjects were senior or vocational high school (SMA/K) students in South Sumatra Province with a sample size of 156 respondents. The sample collection method uses the convenience sampling method and the snowball sampling method. Distributing questionnaires digitally using Google Form. The research results show that income, social encouragement, and job opportunities have a positive and significant effect on students' intention in continuing their accounting studies. This research shows that the field of accounting for SMA/K students is a field that is still popular and has good prospects. The implication of this research is that SMA/K and higher education institutions must continue to provide insight to students regarding the future prospects of the accounting profession, and also always improve the curriculum to anticipate disruption to the accounting profession.
VARIABLES THAT INFLUENCE TAX AVOIDANCE OF FINANCIAL SECTOR COMPANIES LISTED ON THE IDX Verin, Verin; Santioso, Linda
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2959-2969

Abstract

Tax revenue has increased every year, so the government must encourage tax compliance activities so that community welfare and development can be realized. The government must ensure that there are no tax avoidance practices carried out by taxpayers given the application of the self-assessment collection system in Indonesia. This study aims to determine how executive character, executive compensation, institutional ownership, independent commissioners, and accounting conservatism have an impact on the tax avoidance of financial sector companies listed on IDX. The technique that was used in this research is purpose sampling with the results of about 25 financial sector companies listed on the IDX. In this research, multiple linear regression analysis testing was carried out using the SPSS IBM Statistics program. The results obtained from this study confirm that executive character has a significant and positive influence on tax avoidance, on the other hand, executive compensation, institutional ownership, independent commissioners, and accounting conservatism do not have a significant effect on tax avoidance. According to this study, companies should show more attractive environmental performance to attract investors.
THE INFLUENCE OF MARKET ORIENTATION, ENTREPRENEURSHIP ORIENTATION, BUSINESS STRATEGY, AND INNOVATION ON THE PERFORMANCE Angelina, Angelina; Handoyo, Sarwo Edy
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2970-2978

Abstract

This examination aims to investigate the influence of market orientation, entrepreneurial orientation, commercial enterprise method, and innovation on the commercial enterprise performance of SMEs within the production sector in North Jakarta. The pattern selection approach in this study used a non-probability sampling technique with a convenience sampling technique. The sample on this look at is a convection business in North Jakarta with a complete of 100 respondents. data have analyzed the usage of the SEM technique with the SmartPLS utility. The consequences of this have a look at located that there may be a fine and significant effect of marketplace orientation on business performance, entrepreneurial orientation has an effective and good-sized impact on commercial enterprise overall performance, commercial enterprise method has an advantageous and vast effect on commercial enterprise performance, innovation has an insignificant high-quality effect on business performance.
THE EFFECT OF PROFITABILITY, ASSET GROWTH AND OPERATING LEVERAGE ON CAPITAL STRUCTURE WITH COMPANY SIZE AS A MODERATING VARIABLE Santioso, Linda; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2979-2996

Abstract

Capital structure plays an important role in maintaining the survival of the Company. The better the capital structure owned by the Company, the better the Company will be in financing the Company's operations, even more able to survive in the event of an economic shock. The purpose of this research is to obtain empirical evidence of the effect of Profitability, Asset Growth, and Operating Leverage on Capital Structure with Company Size as a moderating variable. This study uses purposive sampling as its sampling technique and uses primary consumer sector companies as research samples. The data used in this study comes from the Financial Statements of companies listed on the Indonesia Stock Exchange. Data processing in this study used the Smart PLS program. The results showed that the independent variables of Profitability, Asset Growth, Operating Leverage had no significant positive effect on the Company's Capital Structure. But when the profitability variable is moderated by company size, it produces a significant influence on the capital structure, while for the Asset Growth variable moderated by company size, although it has increased, it still does not significantly affect the Company's Capital Structure. From the result above, it can be concluded that the use of profitability is the key of all independent variables in influencing the capital structure. Companies that use internal funds will be better at financing the Company's operations, increasing assets, assessing the size of the company, namely utilizing the Company's retained earnings to increase the growth and survival of the Company.

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