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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 774 Documents
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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.
FACTORS THAT INFLUENCE ATTITUDE TOWARDS ONLINE SHOPPING AT SHOPEE AMONG GENERATION Z Gilberto Kalim; Louis Utama
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.475-485

Abstract

This research aims to examine the influence of relative advantage and E-WOM on trust and attitude towards online shopping, as well as examining the influence of trust on attitude towards online shopping. Then this research also aims to empirically test trust as a mediator of the relative advantage and E-WOM variables on attitude towards online shopping. The sample in this study was collected using a non-probability sampling technique and using a purposive sampling method. The data in this research was collected using a questionnaire distributed online via Google Form. The total sample in this study was 174 respondents who were Generation z Shopee consumers in Jakarta, had written reviews on Shopee product pages, and had shopped at Shopee at least three times within one month. The data that was collected was then processed using PLS-SEM with the help of SmartPLS version 3 software. The results of this research show that relative advantage and E-WOM have a positive and significant influence on trust. Likewise, the variables relative advantage, E-WOM, and trust have a positive and significant influence on attitude towards online shopping. In addition, the trust variable was found to be able to mediate relative advantage and E-WOM on attitude towards online shopping. The implication of this research is that Shopee understands appropriate actions to encourage positive attitude towards online shopping activities, such asguarantee the quality of its products and services and also Shopee need to be able to guarantee the security of its users data, both personal data and financial data.
THE INFLUENCE OF CORPORATE GOVERNANCE AND BOARD CHARACTERISTICS ON CSRD IN SRI-KEHATI INDEX FOR 2018-2022 Amelia Amelia; Hendro Lukman; Sriwati Sriwati
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.463-474

Abstract

The Good Corporate Governance can ensure that the company is managed in a responsible and transparent manner, including Corporate Social Responsibility (CSR). Several companies have expressed a form of Social Responsibility towards all stakeholders, including society, the environment and workers. One of the parties responsible for CSR disclosure is the board of directors. The characteristics possessed by directors can influence the company's commitment to CSR and the company's desire to disclose CSR information to the public. This research aims to analyze the influence of corporate governance and directors' characteristics on CSR disclosure in the Sri-Kehati Index for the 2018-2022 period. This research was analysed using multiple regression method which processed using SPSS 25. The data used in this research was secondary data from annual reports. This research used purposive-sampling technique with sample of 70 data observations. The results of this research show that the audit committee, independent commissioner, institutional ownership, managerial ownership, age of directors, gender of directors have no influence on CSR Disclosure. It can be concluded that the CSR information in the CSR Disclosure has been prepared without interference from the Board of Directors, Shareholders and Supervision of the Commissioners. The implications of this research show that CSR information which aims to provide CSR information in the context of sustainability, should be prepared professionally with adequate corporate governance.
FORECASTING THE IMPACT OF CARBON TAX ON EMISSIONS REDUCTION IN VIET NAM Dinh Thi Thanh Binh; Le Thi Thu Hang; Cao Thi Nhat Le
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.449-462

Abstract

Carbon taxes have been proposed or applied in many countries and regions around the world to reduce greenhouse gas emissions (GHG). In this paper, the author uses the Stretton model to estimate the impact of a carbon tax in the implementation of the goal of reducing net emissions to 0% by 2050. The results show that the Carbon tax has a positive impact in helping Vietnam reduce greenhouse gas emissions, specifically with scenario 1, the Carbon tax helps reduce CO2 by 9.728% by 2030 and up to 20.28% in 2050 compared to the BAU scenario; with the scenario 2, the emissions will be reduced by 15.619% in 2030 and 20.67% in 2050 compared to the BAU scenario, however, if the tax increase on coal is equal to the tax rate on natural gas, the emission reduction will be 33.206% in 2050. From the research results, the authors also propose a number of recommendations and solutions to help Vietnam successfully apply a Carbon tax to reduce emissions towards the net emission target of equal to 0 by 2050 as committed at the COP 26 in 2021.
FACTORS THAT INFLUENCE SHARES PRICE Fanny Magdalena; Andy Andy; Vincent Winaldo; Karen Widjaja
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.435-448

Abstract

The purpose of this study is to examine the effects of Earnings per Share (EPS) as a moderating variable on the stock price of real estate businesses listed on the Indonesia Stock Exchange (IDX) in relation to Liquidity, Profitability, and Solvency. Purposive sampling was employed in the sample selection process, and 48 data points from 16 property firm samples were used to represent the population for this study, which covered the years 2019–2021. In this study, a descriptive research design was employed. By examining relationships with other factors rather than directly comparing the variables, this descriptive study aimed to explain the presence of one or more variables. Eviews version 11 was used for data analysis in this study, whereas Microsoft Excel 2010 was employed for data processing.. This study used a random sample selection technique, namely purposive sampling. This activity was carried out from March to July 2023.
THE EFFECT OF FIRM SIZE, PROFITABILITY, LEVERAGE, SALES GROWTH AND CAPITAL INTENSITY ON TAX AVOIDANCE Aldo Suhartono; Agustin Ekadjaja
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.425-434

Abstract

This study aims to determine and analyze the effect of Company Size, Profitability, Leverage, Sales Growth, Capital Intensity and Company Age on tax avoidance in non-cyclical companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The sampling technique uses purposive sampling in the form of secondary data taken from www.idx.co.id or the company's official website. The number of samples in this study were 78 samples. The data analysis method used is descriptive statistics, classical assumption test, and multiple linear regression analysis using the SPSS (Statistical Package for Social Science) application. The results of the study show that firm size has a negative effect on tax avoidance. This research is expected to provide insights that influence the practice of tax avoidance in Indonesia.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON FINANCIAL DISTRESS IN GENERAL INSURANCE COMPANIES DURING THE COVID-19 PANDEMIC Mihelle Mihelle; Hendro Lukman
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.406-416

Abstract

During the COVID-19 pandemic, it was an extraordinary event that occurred unexpectedly and unanticipated by all countries. Easy transmission through saliva droplets has caused many countries to implement community lockdown policies. This condition causes a decline in economic activity coupled with a lot of public spending on health. Many companies have reduced their activities and even closed their businesses temporarily or permanently. This condition has an impact on reducing premium income from general insurance companies. This research aims to analyze the effect of profitability, liquidity and leverage on financial distress in general insurance companies listed on the Indonesia Stock Exchange (BEI) during the COVID-19 pandemic. This research uses 24 data from 8 general insurance companies selected using a non-purposive sampling method. This research uses multiple regression analysis. The results of this research show that profitability and liquidity have a positive effect on financial distress during the COVID-19 pandemic. Meanwhile, leverage shows that it has no effect on financial distress. This research provides a positive signal for investors who want to invest in general insurance companies. The implications of this research provide a signal that companies must manage the use of profits to maintain adequate liquidity, and by carefully managing debt, companies can avoid financial distress.
DETERMINANTS OF BANKING BUSINESS TRANSFORMATION DURING THE COVID -19 PERIOD Dharma Triadi Yunus; Herlin Tundjung Setijaningsih
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.394-407

Abstract

The purpose of this research is to obtain empirical evidence about the effects of intellectual capital measured by human capital efficiency (HCE), structured capital efficiency (SCE), and capital employed efficiency (CEE) on financial performance in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This research uses 46 samples and 138 data from banking companies selected by the purposive sampling method. Data processing techniques uses multiple linear regression and processed using Eviews version 12. The result of this research indicates that HCE has a negative and significant effect on financial performance, SCE has a negative and significant effect on financial performance, CEE has a positive and significant effect on financial performance.

Page 43 of 78 | Total Record : 774

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