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<![CDATA[TAX AVOIDANCE IN NON-CYCLICAL CONSUMER COMPANIES REGISTERED ON THE IDX DURING 2020 - 2022 ]]>
<![CDATA[Oktapiani, Made Putri Adelia]]>;
<![CDATA[Wirianata, Henny]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3674-3686
<![CDATA[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.]]>
<![CDATA[THE INFLUENCE OF IMPELEMENTING THE ACCOUNTANT'S CODE OF ETHICS AND EMOTIONAL INTELLIGENCE FOR THE ACCOUNTANT PROFESSION IN DECISION MAKING ]]>
<![CDATA[Angelia, Shella]]>;
<![CDATA[Salim, Susanto]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3665-3673
<![CDATA[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.]]>
<![CDATA[THE INFLUENCE OF JOB SATISFACTION, JOB STRESS AND CAREER DEVELOPMENT ON BARISTA TURNOVER INTENTION ]]>
<![CDATA[Widjaya, Ardelia]]>;
<![CDATA[Ie, Mei]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3657-3664
<![CDATA[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.]]>
<![CDATA[THE DETERMINANTS OF CASH HOLDING ]]>
<![CDATA[Susanti, Merry]]>;
<![CDATA[Susanto , Liana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3649-3656
<![CDATA[The aim of this research was to empirically prove the influence of profitability, leverage, sales growth, and capital expenditure on cash holding. The sample selection method used purposive sampling. The research sample was 63 primary consumer sector companies listed on the Indonesia Stock Exchange with a research period of three years and were processed by multiple regression analysis of panel data using the Eviews. The research results showed that there was only one variable, namely leverage, which had a negative impact on cash holding. Profitability did not have a positive impact on cash holding, while sales growth and capital expenditure did not have a negative impact on cash holding.]]>
<![CDATA[FACTORS AFFECTING FIRM VALUE WITH DIVIDEND POLICY AS MODERATION ]]>
<![CDATA[Winnie, Xaviera]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3639-3648
<![CDATA[The purpose of this study was to analyze how profitability, liquidity, company growth, company age and leverage affect firm value with dividend policy as a moderating variable in companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The total research sample was taken from companies with the consumer non-cyclicals sector selected by purposive sampling method. The data in this study are secondary data in the form of financial reports taken from the official IDX website. The total company data used in accordance with the research criteria were 81 research samples and after outliers became 65 research samples. The data of this study were analysed using multiple linear regression analysis techniques processed with SPSS (Statistical Product and Service Solutions) software version 26. The results of this study indicate that profitability and dividend policy have a significant positive effect on firm value. Liquidity, company growth and company age have no significant effect on firm value. Dividend policy does not moderate the effect of profitability, liquidity and company growth on firm value. This study provides important knowledge to company management to pay attention to factors that affect firm value.]]>
<![CDATA[ACCOUNTANTS ROLE CREATING COMPETITIVE NEW BRAND TRUCK FINANCE PRODUCTS FOR PT SM FINANCE INDONESIA ]]>
<![CDATA[Yahya, Noel Krisnandar]]>;
<![CDATA[Yuniarwati, Yuniarwati]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3620-3638
<![CDATA[This research aims to show the approach used and the active contribution of PT SM Pembayaran Indonesia (SMPI) Accountants in supporting the creation of new financing products in the new SMPI segment, namely Chinese brand Heavy Trucks which are starting to penetrate sales in Indonesia, so that new financing products are produced by the company can compete in the Indonesian market and industry, which of course will provide positive asset growth and increase profitability at SMPI. SMPI's profitability is the main thing, which aims to accelerate the rate of return on investments made by shareholders, which is also fundamental in investing in establishing SMPI. This research method used is a real case study at SMPI after SMPI saw a new opportunity that had not been exploited by similar financing companies, by conducting an in-depth study of the quality and reliability of the selected Chinese Heavy Truck brand as well as the Indonesian market's acceptance of the selected Chinese Heavy Truck brand. has been operating and demonstrated growing market share gains in existing markets in Indonesia. This includes how SMPI Accountants play an active role in leading the creation of new financing products in new segments to support additional positive growth in SMPI assets and contribute to increased SMPI profitability. The research results show that one of the Chinese Heavy Truck brands has good feasibility in terms of readiness to be accepted by the market in Indonesia and from the perspective of profitability projections for SMPI to work together in jointly marketing SMPI financing solutions with financing products intended for Chinese Heavy Truck brands in the commodity industry certain.]]>
<![CDATA[DETERMINANTS OF BATTLE PASS PURCHASE INTENTION IN GENSHIN IMPACT ]]>
<![CDATA[Tjengharwidjaja, Adryan]]>;
<![CDATA[Keni , Keni]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3610-3619
<![CDATA[Mobile gaming has been a part of people’s daily activity, either as a leisure activity or a hobby. The demand for online games has been increasing because they can be played anywhere and anytime, but the mobile gaming industry still faces challenges in generating revenue because customers tend to only use the free features of the game. Therefore, this study aims to analyze the influence of enjoyment, social value and continued use intention towards purchase intention of a virtual item in a mobile game, which is Battle Pass offered by Genshin Impact. This research is a descriptive study which describes the variables in a situation of interest of the researcher. Moreover, this is a cross-sectional study, whereas data was gathered once during a period from a specific group. This study collected data from 126 respondents in Jakarta who have purchased the Battle Pass, but only 98 data are valid for analysis. The questionnaires were distributed online and data analysis was carried out using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method. This study concluded that enjoyment, social value and continued use intention can predict purchase intention positively and significantly. Based on the results, researchers hope that Genshin Impact developer (Hoyoverse) can get more information to create a strategy to increase customers’ battle pass purchase intention.]]>
<![CDATA[THE INFLUENCE OF DESTINATION IMAGE AND PERCEIVED VALUE ON SATISFACTION OF LITERACY PARK ]]>
<![CDATA[Yunita, Sherly]]>;
<![CDATA[Tjokrosaputro, Miharni]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3597-3609
<![CDATA[The public's low interest in reading has caused Indonesia to become one of the countries with the lowest literacy rate in the world. Literacy is an activity that includes skills in reading and writing, skills in interpreting information used for the development of education, development and quality human resources.This research has the purpose to determine the influence of destination image and perceived value on satisfaction. The research method used was a survey with data collection through a questionnaire distributed to 251 respondents by using purposive sampling. The measurement scale in this study used a 5-point Likert scale.The analysis of the variance-based SEM method, PLS-SEM, shows that destination image significantly affects satisfaction and perceived value significantly. This research aims to positively contribute to advancing the tourism industry, especially in a literacy park destination, bolster sustainable government policies, and shape visitors loyalty towards literacy park. The study results provide the implication that destination image and perceived value have an important role in shaping visitors satisfaction. Besides that, this research uses variables rarely used in the tourism industry to measure satisfaction. This research proves that destination image and perceived value have a positive and significant relationship to satisfaction. This research's empirical basis and findings can serve as a reference for future studies. This research was conducted to strengthen research regarding destination image variables, perceived value, satisfaction and destination loyalty in a tourist destination, especially the Martha Christina Tiahahu Literacy Park. It is also hoped that this research can contribute to increasing literacy activities in Indonesia. It is hoped that the results of this research can be used as material for innovation and evaluation by marketers in managing destinations. Apart from that, it is hoped that the results of this research can also provide input for similar tourist destinations in increasing visitor loyalty.]]>
<![CDATA[PURCHASE INTENTION TOWARD LOCAL SKINCARE ]]>
<![CDATA[Wijaya, Marchellia]]>;
<![CDATA[Tjokrosaputro, Miharni]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3586-3596
<![CDATA[Currently, the need for body and facial care has become a community need because the emergence of various skin problems in women has prompted many local businesses to develop products to address them. This study used a non-probability method with a purposive sampling technique, as many as 224 respondent data were obtained through online questionnaires using the Google form and the data was analyzed using SmartPLS4.0-SEM. The results in this study were conducted with the aim of testing the attractiveness and trustworthiness of the purchase intention of local skincare products mediated by brand image. This study used a purposive sampling method, population data for this study were taken from samples who live in Jakarta and know about skincare local products as many as 296 valid individuals out of a total of 337 individuals and were obtained through online questionnaires using the Google form and data were analyzed using SmartPLS-SEM are valid. The result of this study is that attractiveness and trustworthiness can influence purchase intention which is mediated by brand image.]]>
<![CDATA[EXAMINING THE FACTORS INFLUENCING THE INTENTION TO BUY AN ELECTRIC VEHICLE ]]>
<![CDATA[Saleh, Hendra Noor]]>;
<![CDATA[Maupa, Haris]]>;
<![CDATA[Sadat, Andi Muhammad]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3574-3585
<![CDATA[Even though electric vehicles have been introduced for a long time, demand for electric vehicles still needs to be improved. Therefore, research on consumer adoption of electric vehicles needs to be carried out to fill the existing research gaps. This research examines the relationship between Perceived usefulness, Perceived ease of use, and Customers' experience on Intention to buy an electric vehicle. A total of 269 respondents who live in DKI Jakarta were collected through an online survey using a purposive sampling technique. Data processing was carried out using a PLS-SEM approach using Smart PLS3 software. The results show that all of the five proposed hypotheses are significant. This means that Perceived usefulness, Perceived ease of use, and Customers' experience are essential variables that can significantly influence customers' Intention to buy an electric vehicle. This research contributes to providing information for companies and regulators regarding understanding consumer behavior in purchasing electric vehicles.]]>
