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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 INFLUENCE OF PRODUCT PLACEMENT BY VIRTUAL INFLUENCERS ON INSTAGRAM ON AUDIENCE ATTITUDE Tiffany, Fransisca; Cokki , Cokki
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.v2i4.929-942

Abstract

This study aims to examine the influence of product placement on the Instagram account of a virtual influencer (@allysagladys) on audience attitudes. The research sample consists of 308 students from Tarumanagara University in West Jakarta. The method employed for data collection in this study is convenience sampling, where questionnaires were distributed directly to the respondents. The results indicate that product placement on the virtual influencer's account can influence the formation of audience attitudes. Furthermore, the study suggests that companies should enhance their social media promotion through collaborations with influencers to shape and maintain audience attitudes toward their products.
THE EFFECT OF COMPANY SIZE, PROFITABILITY AND SOLVENCY ON AUDIT DELAY (EMPIRICAL STUDY OF CONSUMER GOODS INDUSTRY SECTOR COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA) Tanel, Jesica; Daryatno, Andreas Bambang
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.v2i4.943-954

Abstract

The purpose of this study is to examine how firm size, profitability, and solvency affect audit delay. The dependent variable is audit delay, while the independent variables are company size (X1), profitability (X2), and solvency (X3). Purposive sampling was used to choose the research sample, which consisted of companies in the consumer products sector that were listed on the Indonesia Stock Exchange. The findings demonstrated that a firm's size significantly influences the risk of an audit delay, with a larger company having a higher chance of a delay. This result is in line with earlier studies that show a connection between audit delay and company size. It has also been demonstrated that profitability significantly affects audit delay. High profitability businesses typically have shorter audit delays, suggesting that a company's capacity to turn a profit might have an impact on how quickly financial information is provided. This study strengthens earlier research demonstrating a connection between audit delay and profitability.
DETERMINANT OF NGM’S INTENTION TO CONTINUE THE FAMILY BUSINESS Heaviside, Marceline; Nuringsih, Kartika
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.v2i4.955-964

Abstract

Family businesses encounter succession crisis, with only 10% to 15% successfully transitioning to the third generation. The sustained operation and growth of family enterprises are intricately linked to the effectiveness of generational transitions. The absence of a structured transition process in family business continuity often stems from the insufficient interest and commitment of the Next Generation Members (NGM) to perpetuate their family enterprises. Hence, there is a pressing need for research into the determinants influencing NGM's intentions to sustain family businesses. This study investigates and evaluates the impacts of career interest, self-efficacy, and parental support on NGM's intentions to continue family businesses. Employing a non-probability sampling technique, data is collected through an online Google Form questionnaire from 121 respondents. Data analysis is conducted using SmartPLS. The study sample comprises NGMs based in Jakarta. The findings revealed that career interest positively and significantly shaped NGM's intentions to continue family businesses, self-efficacy similarly exerts a positive and significant impact, while parental support yields a negative and non-significant effect on NGM's intentions to continue family businesses. The results of this study provide information for family business owners in preparing for business succession in the future.
FACTORS AFFECTING COST OF EQUITY Widjaja, Rivaldi; 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.v2i4.965-976

Abstract

This research aims to examine the effect of board commissioners' effectiveness, family ownership, and audit quality on the cost of equity in the Infrastructure sector in Indonesia. The Infrastructure sector in Indonesia lags behind other countries, necessitating greater attention. The sample for this research, based on the purposive sampling strategy, consists of 34 infrastructure firms (168 observations) listed on Indonesian Stock Exchanges for the period 2018 to 2022. These factors include the effectiveness of the board of commissioners (as measured by the good, fair, and poor ratings [DEKOM]), family ownership (as measured by family control rights [FAMOWN]), and audit quality (as measured by the big four KAP and non-big four [QUAD]). SPSS 23 was used to test the data processing in this research. This research analysis uses a multiple regression analysis approach. The first hypotheses is that the effectiveness of the board of commissioners has a negative effect on equity costs. The second hypotheses is that family ownership has a positive effect on equity costs. Lastly, the third hypotheses is that audit quality has a negative effect on equity costs. The findings of this research indicate that the effectiveness of the board of commissioners and family ownership have no effect on the cost of equity. However, audit quality has a positive and significant impact on the cost of equity. Hence, it can be concluded that the first, second, and third hypotheses in this study are rejected.
THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, E-FILING ON TAX COMPLIANCE Wibowo, Jeanne Yemima; 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.v2i4.977-987

Abstract

The purpose of this study was to determine the level of tax compliance as influenced by tax knowledge, tax sanctions, and e-filing. The population used in this study were relatives and office colleagues of researchers. The sample taken was 115 respondents. The sample selection used convenience sampling and simple random sampling methods. In this study, researchers processed data using SmartPLS software version 3.0. Based on the results of the research conducted, tax sanctions have no effect on tax compliance. On the other hand, tax knowledge and e-filing have an influence on tax compliance. This is certainly in line with compliance theory which explains a person's compliance with the orders or rules applied.
THE INFLUENCE OF WORK ENVIRONMENT, WORK DISCIPLINE AND MOTIVATION ON EMPLOYEE PERFORMANCE Robert, Robert; Adiputra, I Gede
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.v2i4.988-997

Abstract

The aim of this study is to determine the influence of the work environment, work discipline, and work motivation on the performance of employees at CV Jf United. This study employs quantitative methodologies, utilizing surveys and library data as data collection approaches. The study sample consisted of 81 employees from Cv. Jf United, selected using the saturated sample approach. The data analysis technique involved utilizing smartPLS software as a tool for data processing. Penluis utilizes structural equation model (SEM) approaches for data analysis, which are categorized as outer models for assessing validity and dependability, and inner models for analyzing the data. In addition, the data analysis technique utilizes the Path analysis model. The results of this study suggest that the work environment, work discipline, and work motivation have a significant influence on employee performance. Work discipline is the primary factor that significantly impacts employee performance.
BRAND LOVE AS A MEDIATION OF THE INFLUENCE OF NOVELTY AND EXPERIENCE ON REVISIT INTENTION AT THE JOGJA TOURISM CITY Saktiana, Galuh Mira
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.v2i4.998-1007

Abstract

This study aims to test the effect of novelty and experience on the intention of visiting the Jogja tourism city. The sample was carried out by the nonprobability method, where the population was unknown. The sample size used is as many as 250 respondents with sampling techniques, namely purposive sampling with the criteria that the sample made by respondents is tourists who have visited the city of Jogja before. This study uses a questionnaire that is distributed to do the Google Form The research design used is quantitative descriptive with cross sectional design. The analysis tool used is SEM PLS. Testing the measuring instrument using the validity test, including convergent and discriminant validity, then followed by reliability testing. This research has 7 hypotheses in it and the results of this study are novelty does not affect the revisit intention the Jogja Tourism City, while 6 other hypotheses are accepted.
MACROECONOMIC VARIABLE AND PROPERTY STOCK MARKET VOLATILITY DURING AND AFTER PANDEMIC Nicholas, Nicholas; Ekadjaja, Margarita
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.v2i4.1019-1028

Abstract

Since the pandemic, stock market activities have become increasingly popular among the public. Therefore, it is important to know what factors influence the stock price of a company so that it can be more optimal in buying and selling or investing in shares for both parties, namely investors/traders and also issuers/companies. It is important for investors to know the economic conditions around them to decide whether to buy shares as an investment or not. And for companies to make the right financial decisions in accordance with the surrounding macroeconomic conditions so that share prices can be more optimal. This research can provide insight for investors and companies so they can make wise decisions. For investors, this research is useful for assessing what stock prices should be or future stock prices by considering the surrounding economic conditions. Meanwhile, for companies, this research is useful for providing insight so they can prepare for the worst and predict share prices, then make good decisions to optimize their share prices. Therefore, this research aims to determine the factors that influence stock market prices from the external side, including interest rates, inflation, exchange rates and economic growth which are proxied by gross domestic growth in the property sector stock market listed on the IDX during and after the pandemic. Data processing uses Eviews and shows the results that the variables of interest rates, exchange rates and GDP have a negative effect on fluctuations in the stock market price index. Meanwhile, inflation has a positive effect on fluctuations in the stock market price index.
THE ROLE OF TRAINING AND WORK DISCIPLINE ON THE EMPLOYEE PERFORMANCE OF GENERATION Z Ilmansyah, Evan; Pamungkas, Hendrikus Atmanda Dwi; Mahardhika, Taufan Tornado; Saryatmo, Mohammad Agung
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.v2i4.1029-1036

Abstract

Increasing employee performance is a challenge for companies in their efforts to develop existing human resources. An employee's performance will be influenced by several things, including job training and work discipline. This is no exception for Generation Z who are also included in the workforce. The aim of this study is to determine and analyze the role of work training and work discipline on the performance of generation Z employees. This research is research that uses literature studies or literature studies whose aim is to analyze and identify findings from several previous studies in the form of articles, journals and other scientific works. The data used in this library research research includes 20 previous research journals conducted in several countries. The research results from the analysis of 20 related journals, 19 journals showed that there was a positive and significant influence between training and work discipline on employee performance, while 1 journal showed that job training did not have a significant influence on employee performance. There are still limitations and differences in results in this research so that in the future it is hoped that researchers can examine more deeply the role of training and work discipline on employee performance by using library study methods as well as statistical analysis methods such as multiple linear regression analysis using Partial Least Square (PLS) software. or the Statistical Package for the Social Sciences (SPSS).
GREEN BANKING PERFORMACE ANALYSIS: A COMPREHENSIVE REVIEW OF CIMB NIAGA’S ENVIRONMENTAL INITIATIVES Yang, Amanda; 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.v2i4.1037-1044

Abstract

Indonesia is known for being one of the countries that are at high risk of experiencing bad things like natural disasters because of climate change. One of the Indonesia government's initiatives in addressing this issue is to participate in the Paris Agreement, which implies the implementation of a green accounting system. The Implementing green accounting offers many benefits to organizations. At the same time, company management strongly embraces the idea of sustainability in their operations and chooses to disclose the social and economic impacts of their activities. In various sectors, including the banking industry, there is a growing emphasis on implementing green practices within their operations as part of an effort to enhance business ethics, called green banking. This research aims to analyze the development of CIMB Niaga's success in environmental management over the last six years. This study concentrates on developing sustainability implementation guidelines for financial institutions to implement green banking. The research methodology used in this research is quantitative, with two approaches, namely a qualitative perspective or paradigm. The data used consists of secondary data obtained from continuous reporting for the period 2016 to 2022. The results of this research are CIMB Niaga's implementation of green banking policies has been quite successful. These results provide recommendations for CIMB Niaga management to continue to improve the company's environmental performance. Improving the company's environmental performance shows management's commitment to carrying out CIMB Niaga activities based on the concept of sustainability.