cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 774 Documents
 39   40   41   42   43 
TAX AVOIDANCE AND DERIVATIVES' EFFECT ON FIRM VALUE MODERATED WITH OWNERSHIP CONCENTRATION AND AFFILIATED RELATIONSHIP Rani, Imelda; Imelda, Elsa; Magdalena, Fanny
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.v2i2.3558-3573

Abstract

The purpose of this study is to examine the impact of tax avoidance and derivatives on firm value, as well as the role of ownership concentration and affiliate ties in modulating the relationship between tax avoidance and firm value. All energy sector businesses listed on the Indonesia Stock Exchange make up the study's population, which will be examined between 2020 and 2022. The sample for this study, which was conducted during the same time period, consisted of 44 energy-related enterprises. The data processing for this study included Eviews 13 software, as well as multiple linear regression and Moderated Regression Analysis methods. The results of the study show that ownership concentration significantly and positively raises firm value. However, derivatives and tax avoidance have no significant effect on it. Ownership concentration and affiliation is proven fail to strengthen the relationship between tax avoidance and firm value. According to this study, investors consider the level of concentrated ownership when making investment decisions. This means that the company's key shareholders must perform their duties to the best of their abilities in order for the company to develop and maintain strong future prospects.
DETERMINANTS OF CASH HOLDINGS OF CONSUMER NON-CYCLICALS FIRM LISTED IN INDONESIA STOCK EXCHANGE Ariel, Clayden; Susanti, Merry
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.v2i2.3547-3557

Abstract

Cash is one of the most important asset owned by a firm. Cash functions to finance all firm’s operating activities. Without cash firm’s operational activities can’t run smoothly. Firms hold a certain amount of cash, this is called cash holdings. The level of cash holdings owned by a firm surely need to be managed well. This research aimed to empirically prove the effect of financial leverage, profitability, capital expenditure, firm size, and growth opportunity on cash holdings. The populations used in this research was 105 consumer non-cyclicals firms that was listed on Indonesia Stock Exchange (IDX) during the 2020-2022 period. The sampling method used was the purposive sampling method. The sample used in this research was 50 consumer non-cyclicals firms that was listed in IDX during the 2020-2022 period. The data used for this research was secondary data. The hyphothesis testing method used was multiple linear regression method. The statistical tool used for data processing in this research was Eviews version 12.0. The model that was most suited for this research was the Random Effect Model (REM). The results of this research showed that financial leverage, capital expenditure, and growth opportunity had a negative effect on cash holdings, profitability had a positive effect on cash holdings, while firm size didn’t have any effect on cash holdings. The results of this research implied that managers and investors should consider the level of financial leverage, profitability, and capital expenditure in assesing cash holdings to make a decision.
UNRAVELING THE DYNAMICS: EXPLORING THE VARIED FACTORS IMPACTING STOCK PRICES OF MINING SECTOR FAMILY BUSINESS COMPANIES LISTED ON IDX FROM 2020 TO 2022 Cahyadi, Hadi; Ervina, Clarrisa
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.v2i2.3531-3546

Abstract

Stock are one of the ways to raise capital for a company. Stock prices are influenced by many factors. This research aims to find out the effect of the solvency ratio, firm size, inflation, gross domestic product on the dependent variable, stock price, through the mediating variable,the profitability ratio. The object of this research is mining sector companies managed by families and registered on the IDX in 2020 - 2022. Samples were taken using a purposive sampling technique where the total sample was 81 from 27 companies. This research use the path model with the SmartPLS 4 application. The results of this research are that the solvency ratio has a significant negative effect on stock price and profitability ratio, firm size has a significant positive effect on stock price and profitability ratio, inflation has an insignificant negative effect on stock price and positive insignificant effect on profitability ratio, gross domestic product has an insignificant negative effect on stock price but has an insignificant positive effect on profitability ratio, profitability ratio has a significant positive effect on stock price, the solvency ratio has a significant negative effect on stock price with mediation profitability ratio, firm size has a significant positive effect on stock price with the mediation of the profitability ratio, inflation and gross domestic product have an insignificant positive effect on stock price with the mediation of the profitability ratio.
FACTORS AFFECTING CASH HOLDING IN TECHNOLOGY COMPANIES Cliff, Andreas; Yanti , Yanti
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.v2i2.3518-3530

Abstract

The purpose of this study was to examine the effect of net working capital [NWC], capital expenditure [CAPEX], growth opportunities [GROWTH], and firm size [SIZE] on cash holding. The research method used is multiple linear regression analysis. The sampling technique used was purposive sampling which resulted in 10 technology companies listed on the IDX. The regression test results show that capital expenditure has a negative and significant effect on cash holding and firm size has a positive and significant effect on cash holding. Meanwhile, net working capital has a positive and insignificant effect on cash holding and growth opportunities have a negative and insignificant effect on cash holding.
FACTORS AFFECTING FINANCIAL DISTRESS IN THE CONSUMER INDUSTRY SECTOR DURING THE COVID-19 PANDEMIC Tumbelaka, Kathy Paulina; Imelda, Elsa; Simina, Juni
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.v2i2.3510-3517

Abstract

The COVID-19 pandemic has led to changes in financial performance and a decline in global economic conditions. This study aims to obtain empirical evidence about the influence of Corporate Social Responsibility (CSR), firm size, and firm age on corporate financial distress in the cyclical and non-cyclical consumer sectors during the COVID-19 pandemic. The research design used in this study is descriptive research with quantitative methods. The research sample was selected using purposive sampling, which contains 80 companies as sample. Hypothesis testing is done using a regression analysis model of panel data. The data processing for this study using some application such as Microsoft Excel and EViews 10. The results revealed that Corporate Social Responsibility has no influence on financial distress, the size of a company has a significant positive influence over financial distresses, and the age of the company has significant negative influence upon financial distress. This means that both the size and age of the company are interrelated indicators that should be considered because they can affect the risk of financial distress.
INFLUENTIAL DETERMINANTS OF THE INTENTION TO USE DIGITAL BANK Gunawan, Vindi; 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.v2i2.3500-3509

Abstract

Lately, some traditional banking industries have opened their digital bank to fulfill world digitalization in many areas. This research was conducted to test the perceived usefulness and convenience of the intention to use digital banks mediated by attitude toward service. This research uses a quantitative research model with non-probability sampling techniques. This research will fill the gap in terms of study locations, which have different characteristics for each country, the subject of this research is the population of digital bank users in Indonesia, the sample collection technique. The results of this study show that Perceived usefulness has a positive but insignificant effect on intention to use. Furthermore, it shows that Attitude, Convenience, and Perceived Usefulness toward service positively and significantly affects intention to use. Additionally, Attitude toward service can mediate perceived usefulness and intention to use. This study shows that attitude toward service and convenience can increase the intention to use a digital bank. However, perceived usefulness cannot increase the intention to use a digital bank.
DETERMINANT FACTORS OF HOTEL EMPLOYEE PERFORMANCE IN BALI WITH THE MODERATOR OF ENVIRONMENTAL TURBULENCE Halim, Linda; Handoyo, Sarwo Edy
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

Abstract

The success of hotels in Bali is inseparable from the role of human resources in it. Therefore, the success of the hotel will be seen from the performance of employees in the hotel. Employee performance is determined by various aspects, one of which is leadership style, organizational commitment and quality of work life of the employees themselves as well as environmental turbulence factors. This study aims to look at the factors that affect the performance of hotel employees in Bali. This study uses quantitative research methods and was conducted in Bali with the research subjects of PT CWP employees in Bali. Research data based on primary data sources, namely through distribution using a questionnaire based on 5 variables to be measured, namely employee performance, entrepreneurial leadership, organizational commitment, and employee quality of life and environmental turbulence. The research population that will be the source of research data is PT CWP employees in Bali consisting of around 276 people. From this population, a research sample of 159 people was taken based on the simple random sampling method, the analysis method using SPSS Statistics 29. The results showed that entrepreneurial leadership, organizational commitment, and quality of employee life are positively and significantly related to employee performance moderated by environmental turbulence.
CONCEPT WORK ENGAGEMENT IN INDONESIAN STARTUPS Cahyadi, Herman; Maupa, Haris; Handoyo, Sarwo Edy
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.v2i2.3474-3483

Abstract

he development of information technology is a good condition for the growth of startups in Indonesia. Nevertheless, the growing number of startups is followed by many other challenges, especially those related to human resource management. Startups are a different business model than ordinary companies. Startups have a high dynamic due to the demand always to be innovative. This is a challenge in managing human resources within the startup. This research aims to build the concept of work engagement in Indonesian startups.
THE INFLUENCE OF INFORMATION TECHNOLOGY, INFORMATION SYSTEM, AND INFORMATION MANAGEMENT CAPABILITY ON ORGANIZATIONAL PERFORMANCE OF PT. XYZ Yoga, Nyoman Alit Suciatiningrum; Firdausy, Carunia Mulya
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.v2i2.3464-3473

Abstract

One of the problems faced by the pharmaceutical company in Indonesia is how to improve organizational performance. This research seeks to analyze the influence of information technology, information systems, and information management capability on organizational performance by taking into account a pharmaceutical company PT XYZ. The source of data was obtained from questionnaires. The total number of respondents sampled by non-probability sampling method was 135 respondents as Area Managers spread throughout Indonesia. The method to analyze the data was by employing Partial Least Square-Structural Equation Modeling (PLS-SEM). The results show that information technology, information systems, and information management capability have a positive and significant influence on the organizational performance of PT XYZ. These suggest that PT XYZ needs to give attention on how using an integrated information system which supported by information technology, and equipped with good data or information management capabilities to improve its organizational performance. This can be done by easing access, presenting data that summarizes all information correctly, and correcting the format to assist decision-making as well as management's commitment to continuing to develop information systems to improve the organizational performance of PT. XYZ.
FACTORS AFFECTING THE TIME SPAN FOR SUBMITTING FINANCIAL REPORTS ON NON-CYCLICAL CONSUMER SECTOR COMPANIES Prasdecia, Caroline Pieta Sekar; Imelda, Elsa
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.v2i2.3449-3463

Abstract

The purpose of this research is to analyze the effect of institutional ownership, independent board membership, company size, profitability, and leverage on the time span for submitting financial reports. The population of this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample of this research was 125 companies. Data processing using multiple linear regression analysis methods in this research using Eviews 13 software. The results of this research indicate that company size has a negative and significant effect on the time span for submitting financial reports. While institutional ownership, independent board membership, profitability, and leverage cannot prove the influence on the time span for submitting reports. Based on the results of this research, company investors can increase the size of the company in order to speed up the time for submitting financial reports and can convey company information to investors on time, so that investors can make economic decisions. So that companies need to strive to carry out their responsibilities and duties properly to report financial reports quickly and on time so that they can be useful for the company's future.

Page 41 of 78 | Total Record : 774

 39   40   41   42   43 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2026): May 2026 Vol. 4 No. 1 (2026): February 2026 Vol. 3 No. 4 (2025): November 2025 Vol. 3 No. 3 (2025): Agustus 2025 Vol. 3 No. 2 (2025): May 2025 Vol. 3 No. 1 (2025): February 2025 Vol. 2 No. 4 (2024): November 2024 Vol. 2 No. 3 (2024): Agustus 2024 Vol. 2 No. 2 (2024): May 2024 Vol. 2 No. 1 (2024): February 2024 Vol. 1 No. 4 (2023): November 2023 Vol. 1 No. 3 (2023): Agustus 2023 Vol. 1 No. 2 (2023): May 2023 Vol. 1 No. 1 (2023): February 2023 More Issue