cover
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
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
THE HOLISTIC LEARNING MODEL OF BUSINESS ETHICS TO DEVELOP SPIRITUAL WELL-BEING Yuniarwati, Yuniarwati; Ardana, I Cenik; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3747-3758

Abstract

The purpose of this study is to investigate the impact of the holistic learning model of Business Ethics on the students’SWB. Two business ethics classes are randomly chosen as sample from all business ethics classes of Management Study Program, Tarumanagara University, Jakarta. The study uses a quasi-experimental design “pre-test-post-test design with one group”, in which the learning model is the independent variable and the students’ SWB is the dependent variable. The testing of hypothesis uses the SWB’s score mean differences of a paired sample t-test. The results of this study show that the holistic learning model of Business Ethics gives a significant impact on the quality improvement of the students’ SWB, both overall and on all four dimensions of SWB: communal, personal, transcendental, and environmental. Three dimensions: communal, transcendental, and environmental influence at a significant level of 5%; and one dimension (personal) has an effect on a significance level of 10%.
ENCOURAGING INTENTION IN SUSTAINABLE ENTREPRENEURSHIP THROUGH CSR SUPPORTING MECHANISMS Nuringsih, Kartika; Maupa, Haris; Taba, Muhammad Idrus
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3735-3746

Abstract

As an effort to pursue the achievement of sustainable development goals (SDGs) in higher education, this study identifies the potential for growing student interest in sustainable entrepreneurship. The basic idea in this study is to involve corporate social sustainability (CSR) as a support for forming interest in prospective and new entrepreneurs in this model. For this reason, the goal of this research is to identify the relationship between perceived CSR support and students' intentions for sustainable entrepreneurship. Entrepreneurial students were selected as a sample (n=90) using a convience sampling method. The validity and reliability testing indicate that the six indicators of sustainable entrepreneurial intention are valid and reliable. The same results occurred for ten indicators of perceived CSR support. Results show a significant influence of perceived CSR support on sustainable entrepreneurial intention. The path coefficient produces a t-statistical value (16.735) with a p-value (0.000) so that the hypothesis is accepted at the 5 percent significance level. The regression results produce an R-square of 0.665 with an adjusted R-square of 0.661, thus depicting a relatively large contribution in forming sustainable entrepreneurial intention. The contribution of other factors was identified as 43.90 percent in forming this intention. These results are in accordance with the theory of planned behavior, theory of triple bottom line, and theory of pyramid CRS. The supporting realizes a balance between achieving economic growth, social welfare, and environmental sustainability. The formation of good perceptions regarding CSR support indicates that this mechanism is one of the entrepreneurial ecosystems that can be relied upon to support an atmosphere of sustainability in entrepreneurial learning and practice. As a suggestion, it is necessary to increase stakeholder involvement in education sector so that it will be in line with the SDGs agenda in 2030.
IMPORTANCE OF PROFESSIONAL ETHICS FOR LEARNING Chen, Che-Fei
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3724-3734

Abstract

The study focuses on the perceptions of financial students regarding the significance of professional ethics for their education and employment. Data is collected through a questionnaire administered to undergraduate business management students, providing insights into their awareness, importance perception, and self-assessment of professional ethics. The findings indicate that while students recognize the importance of professional ethics, they do not believe it significantly contributes to their academic performance and future careers. Overall, the paper emphasizes the significance of professional ethics for commercial students and suggests strategies to improve ethical competence in education and employment settings.
CASE STUDY OF ENHANCING THE EFFECTIVENESS OF FEMALE ASSOCIATION- AN EXAMPLE OF CHIAYI FEIYAN ENTREPRENEURS ASSOCIATION Lu, Sho-Min; Lu, Te-Tsai
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3715-3723

Abstract

Women are increasingly assuming vital roles in the domestic industry, with numerous domestic organizations dedicated to assisting women in employment and entrepreneurship. The government has also allocated significant resources for guidance and support. The operational performance of these organizations reflects the tangible benefits of counseling and the influence of women in both the business and social spheres. This study employs qualitative research methods such as "case study," "in-depth interview," and "focus group interview," utilizing the "Balanced Scorecard, BSC" framework, with the Chiayi Feiyan entrepreneurship development association (EDA).as the case study. Through interviews, the study explores how to enhance the operational performance of women's organizations. Using the case study organization as an example, the research results in areas such as finance, operational processes, learning and growth, and customer relations can serve as a reference for other branches or similar organizations, aiming to improve the effectiveness of counseling for women's employment and entrepreneurship.
INVESTIGATION OF THE DEVELOPMENT CONTEXT AND MANAGEMENT EXPERIENCE OF TACIT KNOWLEDGE WITH "READING THE ATMOSPHERE" IN THE WORKPLACE Lin, Pei-Ling; Yang, Tai-Ho
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3707-3714

Abstract

This research involved nine participants, including three mid-to-senior-level executives from the public and private sectors in central and southern Taiwan, two small and medium-sized enterprise owners, and one expert from an employment counselling center. Interpretative analysis of interview texts obtained through focus group interviews and in-depth interviews yielded the following propositions: (1) selecting employees with social sensitivity, guiding them in observing words and actions, and fostering reflective learning; (2) utilizing work record forms, notes, and implementing mentorship programs to share and pass on the knowledge and skills of reading the atmosphere; (3) using app-based games or book club platforms to simulate and practice reading the atmosphere to avoid instructional conflicts. These findings and discussions may help new employees assimilate into the organization more rapidly, reduce employee turnover, and enhance work efficiency and the organizational climate.
A CASE STUDY ON THE OPERATION AND MARKETING STRATEGIES OF GROUP HOME IN JAPAN Lin, Linda Lin-Chin; Lu, Shu-Fen; Huang, Chen-Zhen
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3699-3706

Abstract

This study uses the Sky Group Home case study method to understand the current status of the industrial environment where the case is located, and explore the development trends and business strategies of Japanese companies in the group home market. It also analyses the corresponding marketing strategies of the industry based on regional expansion points, so as to improve the competitiveness of the industry's regional channels and open up new markets for international group home development. In recent years, Taiwan's group homes have been gradually privatized, and Japan's implementation experience has a high degree of reference value for my country's policy construction and group homes. This study focuses on operating groups in Japan Company A of Home House is taken as the research object, and the standard policies and operating models for the establishment of Japanese group homes are discussed through literature. Company A is used to understand its operating model based on its service content and current operating conditions. Environmental analysis and marketing mix analysis are conducted to explore its market, management and Marketing strategy; Finally, use SWOT analysis to summarize A The current situation of the company and suggestions for the future development of the industry. The legal entity creates a daily life environment similar to home, adhering to the core concept of "serving users", focusing on personal uniqueness, and providing users with social care in a small unit. In Japan, group homes gather two major groups: the elderly and the physically and mentally disabled, living in a house the size of an average family. Or apartments, with nursing staff working around the clock to provide living assistance, giving customers a convenient and secure living space and a comfortable and barrier-free daily life. After a preliminary understanding, I realized that compared to Taiwan, the development of group housing in Japan is more prosperous, and because the government adopts a "government subsidy, private operation" approach in the implementation of group housing welfare policies, it not only provides operating subsidies to private operators , and also provide consulting services and other assistance to the industry to make this social welfare industry more common in the country, so it was decided to further explore this policy.
ECO-FRIENDLY CARS’ PURCHASES: THE ROLE OF CONSUMER ENVIRONMENTAL CONCERN, MONETARY POLICY, AND VALUE PERCEPTIONS Elisa, Santa; Tjokrosaputro, Miharni
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3687-3698

Abstract

In the automotive market environment of Indonesia, a more in-depth insight into the factors that influence the purchase intention of eco-friendly cars is essential. Environmentally friendly cars are increasingly gaining attention amidst global environmental and climate change concerns. The research method used was a survey with data collection through a questionnaire distributed to 300 respondents by using purposive sampling. The measurement scale in this study used a 7-point Likert scale. Most respondents are female, comprising 56 percent, compared to 44 percent of male respondents. Most respondents with entrepreneurial backgrounds and bachelor’s degrees fall within the productive age range of 35 to 45 years. Additionally, a significant portion of the respondents earns an annual income ranging from 5 to 10 million Indonesian Rupiah. The analysis of the variance-based SEM method, PLS-SEM, shows that consumer environmental concern, monetary incentive policy measures, and perceived value significantly contribute to consumer purchase intentions. This research aims to positively contribute to advancing the eco-friendly car industry, bolster sustainable government policies, and shape consumer perceptions favorably towards greener transportation solutions. The study contributes valuable insights to this field’s existing literature and research. The empirical basis and findings derived from this research can serve as a reference for future studies on eco-friendly cars, providing a foundation for further exploration and understanding sustainable mobility choices
TAX AVOIDANCE IN NON-CYCLICAL CONSUMER COMPANIES REGISTERED ON THE IDX DURING 2020 - 2022 Oktapiani, Made Putri Adelia; Wirianata, Henny
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3674-3686

Abstract

This research aims to obtain empirical evidence regarding the influence of company size, leverage and profitability on tax avoidance in non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2020-2022. The total sample for this research was 48 non-cyclical companies selected using a purposive sampling method. This research uses the classic assumption test before testing the hypothesis and the multiple linear regression method. Random Effect Model is a panel data regression method that is suitable for this research. The dependent variable in this research is tax avoidance where the results obtained are that company size has no effect on tax avoidance, while leverage and profitability have a positive effect on tax avoidance. The higher the company's leverage and profitability, the higher the tax avoidance it incurs. Apart from that, this research also shows that simultaneously the independent variables, namely company size, leverage and profitability, have an effect on tax avoidance in non-cyclical consumer companies listed on the IDX during the 2020 - 2022 period.
THE INFLUENCE OF IMPELEMENTING THE ACCOUNTANT'S CODE OF ETHICS AND EMOTIONAL INTELLIGENCE FOR THE ACCOUNTANT PROFESSION IN DECISION MAKING Angelia, Shella; Salim, Susanto
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3665-3673

Abstract

The purpose of this paper is to determine the influence of accountant code of ethics and emotional intelligence on decision making in the accounting profession at Bank Central Asia. This study uses an associative approach that aims to determine the relationship of a variable with other variables so that it can control or anticipate a problem that may occur. The population selected in this study is the accountant profession at Bank Cenntral Asia in Jakarta City. The collection technique applied is by distributing questionnaires to research respondents. This study applied multiple linear regression research method. The results of this study partially state that the accountant's code of ethics has an influence on decision making. On the other hand, emotional intelligence has no influence on decision making. Simultaneously, professional ethics and emotional intelligence have an influence on decision making.
THE INFLUENCE OF JOB SATISFACTION, JOB STRESS AND CAREER DEVELOPMENT ON BARISTA TURNOVER INTENTION Widjaya, Ardelia; Ie, Mei
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3657-3664

Abstract

Turnover intention is a form of employee assessment that has not been achieved in real terms towards the continuity of his relationship with the current employer or company. Then, the intention to move employees can be influenced by factors such as job satisfaction, job stress and career development. The purpose of this study was to determine the effect of job satisfaction, job stress and career development on turnover intetion. The sampling technique in this study uses a non-probability method with a saturated sampling technique that refers to sampling as a whole. The sample in this study were 50 baristas. The results of this study indicate that job satisfaction has a positive effect on turnover intention, job stress has a positive effect on turnover intention and career development has a positive effect on turnover intention. The implication of this research for the company in general is that the company can manage the turnover intention level of baristas through increasing job satisfaction, including by fulfilling employee rights, especially regarding better compensation.