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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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THE ROLE OF BUSINESS RISK AS AN INTERVENING VARIABLE ON FACTORS AFFECTING COMPANY VALUE Natsir, Khairina; Bangun, Nurainun; Ngadiman , Ngadiman; Chiandra, Febbyorent
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.v2i2.3404-3416

Abstract

This study heading to examine the effect of “dividend policy, investment decisions and funding decisions on firm value by applying business risk as an intervening variable. The population is companies in the consumer goods industry sector that are listed on the IDX in 2016-2022. Samples were selected by purposive sampling. Research data were obtained from the official website of the Indonesia Stock Exchange www.idx.co.id and the official website of the company under study. Data analysis was performed using multiple regression methods. The selection of the regression model was carried out through the Chow test, Hausman test, and Lagrange Multiplier test. The classic assumption test includes a multicollinearity test. Hypothesis testing includes the t-test and the coefficient of determination test. To analyze the effect of mediation is done through the Sobel test, Goodman test, and Aroian test. The results of the study show that dividend policy, investment decisions, funding decisions, and business risks affect firm values. The mediation test using the Sobel, Aroian and Goodman method shows that business risk is able to mediate dividend policy on firm value, business risk variables do not mediate funding decisions on firm value. Meanwhile for the mediation test between investment decisions and firm value, different results were obtained between the three test methods carried out, where Sobel and Aroian showed that investment decisions on firm value were not mediated by business risk, while the Goodman Test showed that there is a significant influence of business risk variables as mediating variables.”
THE EFFECT OF CREDIT RISK AND BANK-SPECIFIC FACTORS ON FINANCIAL PERFORMANCE OF BANKS LISTED IN INDONESIA STOCK EXCHANGE (IDX) Felle, Aderiana Rosalia; Santioso, Linda
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.v2i2.3392-3403

Abstract

The banking industry plays an essential role in national and global economy. It is caused by the intermediation function attached to bank as financial institution. Banks run the intermediation role by pooling funds from depositors and distribute them through credit loan. As business entity, banks have business goal, to enhance their financial performance. Banks gain most of their revenue from their main activity, delivering loan to the debtors. In order to give credit, banks have to deal with the inevitable risk coming along that the debtors might not be able to restore the fund. This risk is known as credit risk. The good credit risk management doesn’t assure the good financial performance. Banks have to fulfill another specific-factors in order to achieve good financial performance. Those factors are effectivity and efficiency of the day- to- day operation and interest pricing strategy. This research is conducted to discover how Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR), Operational Costs on Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) influence the financial performance of Banks Listed in Indonesia Stock Exchange (IDX). The result found that Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) have no effect on Banks Financial Performance, Capital Adequacy Ratio (CAR) and Operational Costs on Operating Income (BOPO) have negative effect on Banks Financial Performance, Net Interest Margin (NIM) has positive effect on Banks Financial Performance. From these findings, it can be concluded that to elevate the profitability, banks have to focus on managing the risk management, efficiency, and pricing decision strategy.
FACTORS INFLUENCING STUDENTS’ CHOICE OF ACCOUNTING AS A MAJOR IN PEKANBARU CITY Evangeline, Justine; Lukman, Hendro
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.v2i2.3384-3391

Abstract

There has been a decline in the intention of High School students in choosing accounting as a further study recently, including in Indonesia. High school students tend to think that the field of accounting has no future and will be replaced so that their intention in entering the field of accounting decreases. This research wants to analyze the variables of Personal Characteristics, Career Perceptions, and Social Environment on Students' Intention in choosing an accounting major. The research chose students in Pekanbaru City as subjects. The research uses primary data by distributing digital questionnaires. Data collection methods use the Convenience and Snow-ball methods. Data was collected from 110 respondents and analyzed by multiple regression. The research results show that career perception does not influence students' intention in choosing an accounting major, while personal characteristics and social environment variables influence the intention of High School students in choosing accounting as a further study in university. The implication of this research is that the role of schools and universities should be clearer about accounting major. Schools and universities should convey that accounting careers are still attractive and definitely needed in the business world so that high school students can change their characteristics in choosing an accounting major.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE Lukiman, Livia; 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.v2i2.3371-3383

Abstract

Companies engage in CSR and GCG activities because they believe it will improve their financial performance. Income uncertainty as an impact of pandemic makes it interesting to examine how company will operate throughout 2019-2021. This study uses data on financial dan sustainability reports from five sectors of manufacturing companies. The proportion of institutional ownership and independent commissioners, as well as the audit quality, are used to calculate GCG. The disclosed activities in SR are measured for CSR. The modified Jones model is used to measure earnings management. ROA, EPS, and Tobin's Q are used to measure financial performance. PLS method and WarpPLS v.8.0 was used to examine the hypotheses in this study. The study’s findings demonstrate that GCG significantly affect financial performance and earnings management. CSR has a substantial effect on financial performance while having no effect on earnings management. Earnings management have no significant effect on financial performance. Meanwhile, earnings management is considered unable to mediate the effect of GCG and CSR on financial performance.
SOME FACTORS THAT INFLUENCE ON DEBT POLICY Wijaya, Tony; Hastuti, Rini Tri
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.v2i2.3358-3370

Abstract

A company is considered at risk if it has a large portion of debt in its capital structure, but conversely, if a company uses little or no debt at all, the company is considered unable to take advantage of additional external capital that can improve the company's operations. Based on these reasons, managers are required to be more careful in determining debt policies in their companies. Meanwhile, according to the trade of theory, the higher the debt, the higher the bankruptcy burden. Based on the general assumptions of the pecking order theory and trade of theory, the use of debt should be low. However, many companies still pay high debt. From these reasons, research on debt policy needs to be examined. This study aims to empirically prove the impact of company characteristics, asset structure, and profitability on debt policies in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The data used in this study were 28 companies. The sample used was 84 sample data selected using purposive sampling method which were processed using EViews version 12. The result of this study indicates that all independent variables simultaneously have no significant impact on debt policy as shown by the results of the F test. The results of the T test explain that company characteristics have a negative and insignificant impact on debt policy, asset structure has a negative and insignificant impact on debt policy, and profitability has a positive and insignificant impact on debt policy.
THE ROLE OF TIKTOK CELEBRITY AND DESTINATION AUTHENTICITY IN INCREASING TRAVEL INTENTION Gozali, Tiffany; Tunjungsari, Hetty Karunia
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.v2i2.3349-3357

Abstract

Along with the development of the internet and social media, social media marketing is also increasingly being applied in various sectors, including the tourism sector. One of the social media that is currently widely used is TikTok. TikTok is a social media that displays short-duration content created by TikTok users so that various types of information are available according to the user's interests and needs. Social media such as TikTok plays an important role in increasing the travel intention because through TikTok celebrities or TikTok influencers, users can feel the authenticity of a tourist destination from a video so that it can influence the user's travel intentions. This research was conducted with the aim of determining the influence of TikTok celebrity involvement on travel intention with destination authenticity (object-based authenticity and existential authenticity) as a mediating variable. Data collection was carried out online using a questionnaire from Google Form and 203 answers from respondents could be used. Data analysis uses the PLS-SEM model and data is processed with SmartPLS 4.0. The results of this study show that celebrity involvement has no influence on travel intention, but has an influence when mediated by object-based authenticity and existential authenticity. Object-based authenticity has a positive effect on existential authenticity, object-based authenticity and existential authenticity have a positive effect on travel intention.
THE EFFECT OF ENTREPRENEURIAL COMPETENCE ON THE GROWTH OF SME: THE MEDIATING ROLE OF NETWORK COMPETENCE Cuaca, Jeffrey Prasetya; Wijaya, Andi
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.v2i2.3341-3348

Abstract

This study aims to investigate the influence of entrepreneurial competencies, with a focus on strategic and ethical competencies, on business growth. It also explores the mediating role of network competencies in this context. The sample consisted of 134 respondents from Tanjung Duren, West Jakarta, selected through purposive sampling. The findings indicate a positive and significant relationship between strategic competencies and business growth, while ethical competencies had no significant impact on business growth. Additionally, both strategic and ethical competencies were found to positively and significantly influence network competencies, which, in turn, had a positive and significant effect on business growth.
ANALYSIS OF THE INFLUENCE OF BANK HEALTH LEVEL WITH RGEC METHOD ON FINANCIAL DISTRESS USING ALTMAN Z-SCORE METHOD Patricia, Chika; Setijaningsih, Herlin Tundjung; Verawati , Verawati
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.v2i2.3328-3340

Abstract

Amidst economic and market dynamics, various business sectors, including banks, confront challenges that can lead to financial distress or potential bankruptcy. This distress is influenced by various factors, among which is the health level of banks. This research aims to provide empirical evidence on the influence of bank health level, assessed by the RGEC method, on financial distress. The independent variables include Risk Profile, Good Corporate Governance, Earnings, and Capital, while the Altman Z-score measures financial distress as the dependent variable. Focused on banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, this research utilized a purposive sampling approach, selecting 29 samples and totalling 87 data sourced from financial statements and annual reports, which underwent analysis via multiple linear regression using Eviews version 12. The results show that the Risk Profile and Good Corporate Governance do not have a significant influence on financial distress. Meanwhile, Earnings and Capital have a positive and significant influence on financial distress. This research can serve as an early warning for management regarding bankruptcy risks and provide insights for banks regulators and policymakers to fortify risk management practices and strategize adjustments to mitigate the risk of financial distress.
CONNECTING THE DOTS: CSR, JOB SATISFACTION, AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR Rumapea, Valentine; Yanuar, Yanuar
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.v2i2.3318-3327

Abstract

Corporate Social Responsibility (CSR) is garnering increasing attention within the realm of business and organizations, owing to its substantial impact across various dimensions, including Organizational Citizenship Behavior (OCB) and Job Satisfaction (JS). This quantitative study was designed to investigate the direct relationship between perceptions of CSR and OCB, as well as the mediating role of JS. The research encompassed 192 respondents hailing from Bank Mandiri, BNI, and BRI, employing a non-probability sampling method. Data collection was facilitated through the distribution of questionnaires via Google Forms, while data analysis was executed using the SmartPLS3. The study's outcomes indicate that employees' perceptions of CSR in these corporations, exert a positive influence on JS and stimulate voluntary OCB. Effective CSR practices are shown to elevate JS, subsequently resulting in heightened OCB, thereby bestowing favorable impacts upon these organizations.
THE INFLUENCE OF EMPLOYEE ENGAGEMENT AND ORGANIZATIONAL SUPPORT ON EMPLOYEE PERFORMANCE MEDIATED BY ORGANIZATIONAL CITIZENSHIP BEHAVIOR Awalia, Fellin Yunita; Yanuar, Yanuar
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.v2i2.3308-3317

Abstract

This research discusses employee engagement, organizational support, organizational citizenship behavior on employee performance at PT. XYZ. The purpose of this research is to analyze and explain the effect of employee engagement and organizational support on employee performance through organizational citizenship behavior as a mediating variable at PT XYZ. In this research using quantitative methods and questionnaires as a data collection technique. The sample for the questionnaire was 210 employees of PT XYZ. Data analysis techniques using structural equation modeling with partial least square method (PSL-SEM). The findings of this research showed that: (1) employee engagement has a positive and significant effect on employee performance, (2) organizational support has a positive and significant effect on employee performance, (3) ocb has a positive and significant effect on employee performance, (4) ocb mediates between employee engagement and employee performance, (5) ocb mediates between organizational support and employee performance.

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