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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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FACTORS THAT INFLUENCE FINANCIAL PERFORMANCE WITH DIVIDEND POLICY AS A MODERATING VARIABLE Linda, Linda; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.804-814

Abstract

This study aims to analyze the effect of liquidity, leverage, and profitability simultaneously and partially on company value moderated by dividend policy. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The sample in this study was seleceted using purposive sampling which resulted in 8 companies from 14 companies listed on Stock Exchange (IDX). The hypothesis testing method in this study uses a panel data regression model with a Fixed Effect Model approach. Analysis of the model using the Eviews program version 12. The results showed that liquidity and profitability has a positive and significant effect on company value. But leverage has a negative and insignificant effect on company value. Then dividend policy is unable to moderate (weaken) the effect of liquidity and leverage on company value. However, dividend policy is able to moderate (strengthen) the effect of profitability on company value.
THE ANALYSIS OF MOBILE BANKING ACCEPTANCE FOR TRADITIONAL PRIVATE BANK CUSTOMERS IN INDONESIA Rachmawati, Patricia; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.815-825

Abstract

Many banks have improved digital customer service through mobile banking, including private banks and government banks. The development of mobile banking in Indonesia is very massive, starting with the COVID-19 pandemic. However, not all customers want to take full advantage of mobile banking. This research aims to analyze the factors that influence mobile banking adoption. The subjects of this research are private customers aged over 20 years. Research that uses primary data by distributing questionnaires with the variables Perceived Usefulness and Perceived East to Use with Attitude as a mediating variable. Data collection used the convenience method and continued with the snowball method. A valid questionnaire was used by 99 respondents, then analyzed using path analysis. The research results show that perceived usefulness influences mobile banking adoption, but is different from Perceived Ease to Use. The conclusions obtained from this research indicate that customers have felt the benefits of mobile banking, but customers still need effort or are not yet comfortable in operating it. The implication of this research is that banks still have to develop mobile banking systems or applications in order to simplify mobile banking operations according to the characteristics and conditions of their customers.
FACTORS AFFECTING CORPORATE FINANCIAL PERFORMANCE IN THE BASIC MATERIALS INDUSTRY IN INDONESIA Berlianty, Berlianty; Salim, Susanto
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.826-835

Abstract

This study aims to obtain empirical evidence about the effect of environmental performance, environmental cost, and company size on the financial performance of basic materials companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample number in this study was 19 basic materials companies selected by purposive sampling method. The research data were analyzed using multiple linear regression analysis techniques processed with SPSS software. The results of this study indicate that environmental costs have a significant negative effect on financial performance. Environmental performance and company size do not have a significant effect on financial performance. This research implies that investors pay less attention to the company's environmental performance. Thus, the company should pay more attention to the environmental costs incurred so as not to have an impact on decreasing financial performance.
THE EFFECT OF INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE Immanuel, Vanecia Eveline; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.836-851

Abstract

This study aims to investigate the effect of institutional ownership and managerial ownership on corporate social responsibility. The study also examines the effect of financial performance on the relationship between institutional ownership and managerial ownership on corporate social responsibility. The data used in this study is secondary data sourced from the annual reports and sustainability reports of energy, basic materials, and industrial sector listed on Indonesia Stock Exchange (IDX) during the 2020-2022. The research sample was selected using purposive sampling method in order to obtain 40 companies as samples. The data analysis used to test the hypothesis is multiple linear regression and moderated regression analysis methods using the EViews 10 software. The results show that managerial ownership has a negative and significant effect on corporate social responsibility, but the institutional ownership has no effect on corporate social responsibility. This study also indicate that financial performance cannot strengthen the relationship between managerial ownership and corporate social responsibility. Similarly, the relationship between institutional ownership and CSR fails to be strengthened by financial performance. Based on this study, managerial ownership focuses on short-term financial gains. The implication of this study is in order to maintain a high level of CSR, it is crucial to manage the percentage of managerial ownership to be minimal in a company.
FACTORS AFFECTING PROFITABILITY IN INFRASTRUCTURE COMPANIES LISTED ON IDX Riyanto, Vanessa Josephine; Susanto, Liana
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.852-859

Abstract

This study aims to determine the factors that can affect profitability in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. This research was conducted using three independent variables consisting of company leverage, company size, and company liquidity. The company leverage variable is proxied through the DAR (Debt to Asset Ratio) ratio, the company size variable is proxied through the Log of Total Assets, and the company liquidity variable is proxied through the CR (Current Ratio) ratio. The profitability variable is proxied through the ROA (Return on Asset) ratio. The sample tested in this study was selected by purposive sampling method and the data used was valid data from 19 infrastructure sector companies. Data processing techniques in this study using multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program version 27 and Microsoft Excel. The results of the study showed that the leverage variable has a significant negative effect on profitability, the company size variable has a significant positive effect on profitability, and the liquidity variable has no significant effect on profitability. The implication of this research is the need for companies to optimally utilize existing assets and arrange good funding sources so that they can earn profits optimally and can increase the company's profitability value which will provide good signals for investors.
FACTORS INFLUENCING CASH HOLDING IN THE NON-CYCLICAL CONSUMER INDUSTRY AFTER THE COVID-19 PANDEMIC Kurniawan, Viona; Bangun, Nurainun; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.860-870

Abstract

The COVID-19 pandemic resulted in all sectors recording negative performance in the first quarter of 2020, including the consumer goods sector. In economic uncertainty due to the COVID-19 pandemic and intense competition between companies, many company experienced a significant decline and even decided to go on insolvency because they were unable to finance their operational activities. Therefore, the availability of cash or cash holding is essential to support the company’s operational activities, and error in calculating cash holding can result in the company experiencing financial difficulties. This study aims to analize the effect of cash conversion cycle, cash flow, and leverage on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022. The data used in this study were collected from IDX website. Analyzed data by using Eviews version 13. Sampling method used is Purposive sampling techniques. There were 47 companies met the criteria as the sample.
THE INFLUENCE OF PRESSURE, PROCRASTINATION AND ABILITY ON AUDITOR ACADEMIC CHEATING DURING INTERNAL TRAINING FAUD BEHAVIOUR Tavis, Sean Ivander; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.871-890

Abstract

This thesis addresses a significant research gap by investigating the influence of pressure, procrastination, and ability on academic cheating among auditors during internal training, specifically in online settings. Previous literature lacks comprehensive studies in this context, making this research essential for understanding cheating behaviors in the auditing profession. The study's practical relevance lies in informing organizations providing internal training to auditors, enabling the development of more effective programs and ethical guidelines. Addressing academic cheating is crucial for upholding auditors' integrity, maintaining trust within the industry, and improving educational methods. This research contributes to the academic literature on ethics, training, and professional development while providing insights for policymakers and professional bodies to establish guidelines against cheating. Through rigorous methodology including validity, reliability, normality, multicollinearity, and autocorrelation tests, the study confirms that pressure, procrastination, and ability significantly influence auditor academic cheating. The multiple linear regression analysis reveals that all three variables have positive effects on cheating behavior. The findings, supported by a strong R-squared value of 0.712, indicate that 68.5% of auditor academic cheating is explained by pressure, procrastination, and ability. The research results show that that pressure, procrastination have all demonstrated a positive influence on auditor academic cheating behavior perceived ability does not significantly influence on auditor academic cheating behaviour but still has positive correlation. So this research emphasizes the importance of addressing these factors in training programs to encourage ethical behavior and professionalism in the audit profession.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SANCTIONS, AND THE IMPLEMENTATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN MICRO, SMALL, AND MEDIUM ENTERPRISES Tanady, Annabelle Kael; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.891-901

Abstract

The objective of this research is to examine the influence of taxpayer awareness, tax sanction, and the implementation of the e-filling system on taxpayer compliance in micro, small and medium Enterprises (MSMEs). The population is all MSMEs taxpayers in DKI Jakarta. The sample was 160 MSMEs taxpayers in DKI Jakarta. The sample selection technique in this research used a questionnaire media which was then distributed using Google Form media and used a convenience sampling method sampling technique. Data was obtained using the multiple linear regression analysis method on SmartPLS 4 Software. The results of this study show that taxpayer awareness has no influence on MSMEs taxpayer compliance, whereas through tax sanctions and the implementation of the E-Filling system it could influence MSMEs taxpayer compliance.
THE INFLUENCE OF WORKLOAD, WORK MOTIVATION, COMMUNICATION ON JOB SATISFACTION AT PT. ARLENE JAYA MANDIRI IN CIKARANG Mahanani, Zenita Dian; Turangan, Joyce A.
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.902-911

Abstract

This research aims to determine the effect of workload, work motivation, communication on job satisfaction at PT. Arlene Jaya Mandiri in Cikarang. The author in this study used quantitative descriptive research with a cross sectional method. The population in this study were employees of PT. Arlene Jaya Mandiri. Sample selection was carried out using a non-probability sampling method with purposive sampling technique. In this research there are criteria for selecting a sample of PT employees. Arlene Jaya Mandiri who has worked for at least 1 year, with a sample size of 150 respondents for this research. From the data obtained, data processing will be carried out via SmartPLS 4.0 software using the Structural Equation Modeling (SEM) method. The research results show through hypothesis testing that all independent variables have a positive effect on job satisfaction at PT. Arlene Jaya Mandiri in Cikarang.
ANALYSIS OF FACTORS THAT INFLUENCE THE FINANCIAL SATISFACTION OF WORKERS IN JAKARTA Natsir, Khairina; Arifin, Agus Zainul; Devy, Devy
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.912-928

Abstract

This research aims to examine the influence of Financial Knowledge and Income on Financial Satisfaction where Financial Behavior acts as an intervening variable. This research was conducted on the workers who are still actively working in Jakarta. The sampling method is purposive sampling. The sample in this study amounted to 400 respondents who were obtained through distributing questionnaires to workers directly, and online via Google questionnaire. Data is analyzed using the structural equation modeling technique. The tests carried out include testing the outer model and inner model. The research results show that Financial Knowledge has a significant influence on Financial Behavior. Meanwhile, income does not have a significant influence on financial behavior. Furthermore, Financial Behavior, Financial Knowledge, and Income have a significant influence on Financial Satisfaction. Financial Behavior mediates the relationship between Financial Knowledge on Financial Satisfaction, but Financial Behavior does not mediate the relationship between Income and Financial Satisfaction. The results of this research are following with the predictions of Planned Behavior Theory, Behavioral Finance Theory, and telic theory.

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