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 EFFECT OF INSTITUTIONAL OWNERSHIP, FOREIGN OWNERSHIP, LEVERAGE AND AUDIT FIRM SIZE ON CSR DISCLOSURE Febryanti, Imanuela Glory Della; Suhendah, Rousilita
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.v2i3.318-330

Abstract

This study empirically examines the effect of institutional ownership structure, foreign ownership structure, financial leverage and audit firm size from 2019-2021. The dependent variables used in this study are corporate social responsibility disclosure. This study uses quantitative research methods with secondary data obtained from the annual financial statements of basic material companies listed on the BEI. There are 138 data from 46 companies selected as research samples based on the purposive sampling method. The data processing in this study was tested using the Eviews 10. The results of the regression test showed that institutional ownership had a positive and significant effect on corporate social responsibility disclosure (CSRD), while foreign ownership, financial leverage and audit firm size had no effect on corporate social responsibility disclosure (CSRD).
FINANCIAL ANALYSIS OF TOURISM, RESTAURANT, HOTEL COMPANIES: PRE- PANDEMIC AND COVID-19PANDEMIC PERIOD Febiyanti, Angel; Hastuti, Rini Tri
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.v2i3.318-326

Abstract

This research aims to evaluate the differences in the financial condition of companies in the hotel, restaurant and tourism sub-sectors listed on the Indonesia Stock Exchange during the pre-pandemic period (2018-2019) and in the midst of the Covid-19 pandemic (2020-2021). Using three financial indicators (liquidity, profitability, and solvency), the research involved 120 samples from 10 companies using purposive sampling. Through a quantitative approach and data analysis using Microsoft Excel and SPSS 26 with paired sample t-test, the research findings indicate variability in financial performance, measured through the Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER), between the pre-pandemic and Covid-19 pandemic periods. The implication is to provide in-depth understanding and crucial insights for business practitioners and stakeholders in maintaining the corporatefinances through financial ratio analysis, especially in facing unpredictable economic dynamics.
FACTORS AFFECTING FIRM VALUE ON TRANSPORTATION COMPANIES LISTED ON THE IDX Hadisoewono, Nadine; Ekadjaja, Agustin
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.v2i3.308-317

Abstract

This research was conducted with the aim of determining the effect of profitability, liquidity, capital structure and company size on the value of companies with the transportation sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Totals of 75 observational data originated from 25 transportation companies. The technique used in this study is purposive sampling. The hypothesis testing method in this research uses the multiple regression analysis testing was performed using IBM Statistic's SPSS 29 program. This research uses Tobin’s Q as a parameter to measure a firm value. For profitability uses Return on Asset (ROA) as a proxy, liquidity uses Current Ratio (CR) as a proxy, capital structure us Debt on Equity Ratio (DER), and Company Size uses Size as a proxy. Based on the outcome of the processed data, profitability has a significant positive effect on the value of the company, liquidity has a significant negative effect on the value of the company, capital structure has a significant negative effect on the value of the company and company size has a significant negative effect on the value of the company. This research is expected to help potential investor in making decisions to invest or not.
THE EFFECT OF FIRM SIZE, LEVERAGE, PROFITABILITY, LIQUIDITY AND DIVIDEND POLICY ON FIRM VALUE ON NON-CYCLICAL CONSUMER SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2022 Deliana, Audrey; Santioso, Linda
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.v2i3.297-307

Abstract

This research was aimed with obtaining empirical evidence regarding the significant influence of the independent variables, namely company size (total assets), Leverage (DER), Profitability (ROE), Liquidity (CR) and Dividend Policy (DPR) and the dependent variable used namely Company Value (PBV). The population used in this research are companies with non-cyclical consumer sectors listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. This research uses quantitative descriptive research methods to test hypotheses. The sample selection technique used in this research was purposive sampling, where the sample obtained was 19 companies. The data used is secondary data processed using the SPSS version 27 program. The results of this research show that Leverage, Profitability, and dividend policy have a significant positive effect on company value, while company size and liquidity have no effect on company value.
DEVELOPMENT OF INSTRUMENTS FOR SUSTAINABLE ENTREPRENEURIAL ACTIVITIES: IN THE PERCEPTIONS OF ENTREPRENEURSHIP STUDENTS Nuringsih, Kartika; Edalmen , Edalmen
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.v2i3.288-296

Abstract

As appreciation for achieving the SDGs agenda, a study was carried out to produce sustainable entrepreneurship activity instruments. This process adopts a model previously prepared by Schlange in 2006 with using a triple bottom line framework. The sustainable entrepreneurship activity construct consists of three dimensions including economic, ecological and social activities with totally 18 indicators. This study involved 99 entrepreneurship students as respondents with the overall results of the indicators meeting the Cronbach's Alpha and composite reliability criteria, however the results of the convergent and discriminant validity tests were not completely valid. The results show that sustainable entrepreneurship has not been perceived ideally by respondents. There is a need to increase education, especially regarding ambiguous indicators. The implications of these results are applied to curriculum development as a value for universities in appreciating the goals of sustainable development.
SYSTEMATIC LITERATURE REVIEW INNOVATION MODEL AS A MEDIATING AND MODERATING VARIABLE IN MSMEs PERFORMANCE Sukania, I Wayan; Irawan, Agustinus Purna; Dewi, Fransisca Iriani Roesmala
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.v2i3.279-287

Abstract

Systematic literature reviews that focus on research on innovation variables as moderating and mediating exogenous variables on the performance of Micro, Small and Medium Enterprises (MSMEs) are still relatively rare. Therefore, the aim of this research is to determine the factors that influence MSME performance which are mediated or moderated by innovation variables. This type of qualitative research uses the Systematic Literature Review method. Article data collection comes from the Google Scholar database. Based on the search results, 180 articles were obtained from 2015 to 2024. After selecting and adjusting them to the research objectives, 30 articles were obtained. The results of this research show that factors influencing MSME performance are mediated by innovation variables including business networks, competitor orientation, market orientation, learning orientation, marketing strategies, entrepreneurial characteristics, business capital, entrepreneurial orientation, entrepreneurial competencies, learning capital, learning capability, technology orientation , technological capability, transactional capability, innovation-oriented technology assimilation strategy, human resource information system, leadership, relational capability, knowledge management, relational capability, market orientation, administrative innovation strategy, customer orientation, market orientation, and HRM. Other findings also found that factors influencing MSME performance were moderated by innovation variables, including supply chain management practices, learning orientation, market orientation, total quality management, and social media adoption. Factors influencing innovation performance which are moderated by innovation variables include open innovation, social media strategic capability, and innovation culture. This research provides recommendations for MSME players to be able to utilize various innovation models or variables to further develop and have competitiveness. This research provides suggestions for future researchers in conducting SLR regarding MSME Innovation and Competitive Advantage by focusing on the Moderation model.
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP, JOB STRESS AND WORK ENVIRONMENT ON ORGANIZATIONAL COMMITMENT (STUDY ON HOSPITAL EMPLOYEES IN SOUTH JAKARTA) Citrasumidi, Kevin; Erdiansyah, Rezi
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.v2i3.270-278

Abstract

Productivity is something that companies always want to improve, including hospitals. Employees become assets and driving forces to achieve company goals. This research examines the influence of transformational leadership, work stress and the work environment on organizational commitment among hospital employees in South Jakarta. This research collected data from 130 respondents who were hospital employees in the South Jakarta area who were still working. This research is quantitative research with a non-probability-purposive sampling method and processed using partial least squares. The collected data was processed using SPSS version 28. The research results showed that transformational leadership and work stress had no effect on organizational commitment and the work environment had an effect on organizational commitment. Then transformational leadership, work environment, and work stress together influence organizational commitment. The managerial implications of this research suggest that hospital management can manage a conducive and supportive work environment as well as sufficient time and workload so that employees become more comfortable at work.
ANALYZING OF INVESTMENT DECISIONS IN THE SRI KEHATI INDEX Lumingkewas, Vicly Gunawan; Nuringsih, Kartika
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.v2i3.261-269

Abstract

This study aims to find out and analyze the influence of profitability, market growth and risk rate on investment decision. The research method used was purposive sampling with a total sample of 15 companies listed in SRI KEHATI Index. This study divided the years of observation into 3 periods observation, first period 2017-2019, second period 2020-2022, and the overall periode 2017-2022. The type of data was secondary data and was obtained from annual financial statements. Data analysis methods used are descriptive statistical tes, classical assumption analysis, partial test, simultaneous test, and test coefficient of determination. Based on the result of testing the hypothesis 2017-2019 period show that partially profitability has significant effect on investment decision, while market growth and risk rate have no significant effect on investment decision. For the second and overall period show that patially profitability, market growth and risk rate have no significant effect on investment decision. The results of the study are a consideration in understanding investment decisions related to sustainability issues, especially the Sri Kehati index.
PERFORMANCE ASSESSMENT OF THE FINANCIAL SECTOR IN THE HEALTH INDUSTRY ON THE INDONESIA STOCK EXCHANGE BEFORE AND DURING THE PANDEMIC Tanahashi, Ai; Hastuti, Rini Tri
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.v2i3.249-260

Abstract

The effect following the Corona virus pandemic on the global economy was very large with the International Monetary Fund estimating a contraction of the global economy of 4.4% in 2020 which would result in a very large recession after the second world war. With this continuation, Indonesia's economic growth contracted by 2.07% in 2020 and is expected to improve gradually in 2021. The level of profitability can be determined by analyzing financial reports which are defined as a means of systematically conveying financial position and performance which is composed of a corporate whose aim is to receive notifications in the form of useful information for stakeholders to make decisions related to the economy. The purpose of this research is to determine the financial performance analysis before and during the Corona virus pandemic in healthcare companies listed on the Indonesia Stock Exchange from 2018 to 2021. The method used in this research is purposive sampling, and with this method, 17 companies that meet the specified criteria were identified. As a result, 68 data points were obtained as the research sample. Then, this study employs the paired sample t-test method to analyze the data. The research findings indicate differences in profitability and activity before and during the Corona virus pandemic, while liquidity and leverage remain unchanged.
HISTORICAL, TENDENCY, MAPPING, LOOPING (H.T.M.L) FRAMEWORK FOR MANAGERIAL CAPABILITIES: AN EXPLORATORY STUDY Wijaya, Adiabagus; Saryatmo , Mohammad Agung
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.v2i3.236-248

Abstract

In a company, management is a very important process in achieving company goals. Management is dynamic/not static, not rigid, but follows developments and progress in the environment that influences it. Basically, management is a series of activities that include the processes of planning, organizing, leading and controlling the efforts of organizational members in using all organizational resources to achieve predetermined goals. However, a manager needs several frameworks that must be understood so that management systems and patterns in formulating a strategy have a positive impact on organizational growth. The H.T.M.L framework, which includes the Historical, Tendency, Mapping, Looping process, is one of the managerial abilities in management practices in organizations. This research uses a qualitative approach with an exploratory study : literature review, which was carried out as an initial study in the Historical, Tendency, Mapping and Looping framework research or known as the H.T.M.L framework. The journals used in this review are various international journals obtained from several reputable journal databases. After going through a screening process using several inclusion and exclusion criterias, an analysis was carried out based on the selected journals that are related to answering the research question. Next, researchers will form a framework that can be used as a comprehensive guidance in designing and developing strategies and initiatives in organizations. This research provides results that the H.T.M.L (Historical, Tendency, Mapping, and Looping) framework can be used to facilitate the process regarding the details of how to develop and implement strategies. Through this framework, managerial capability in optimizing the success of a strategic practice can be described and explained using clear methods and pathways.