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 774 Documents
EXPLORING CONTRIBUTION AND CHALLENGES TOWARDS SOCIOECONOMIC DEVELOPMENT IN BANGLADESH: THE CASE OF READY-MADE GARMENTS INDUSTRY Li, Cheng Lung; Khandoker, Anowar Hossain; Li, Alvin
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.144-153

Abstract

This study aims to explore stakeholders' perspectives on the contributions and challenges of the Ready-Made Garments (RMG) sector which lead to socioeconomic development in Bangladesh. This research employs a qualitative approach, utilizing interviews, surveys, and focus group discussions to collect data. Participants include factory owners, government officials, industry experts, workers' representatives, and economists. The study finds that the RMG sector significantly contributes to poverty alleviation by providing employment opportunities, particularly for women and rural migrants. Employment in the sector enhances household incomes and promotes socioeconomic mobility. Additionally, RMG exports constitute a substantial portion of Bangladesh's total export earnings, supporting macroeconomic stability and economic development. However, the sector faces significant challenges, including labor rights issues, poor working conditions, and intense global competition. These challenges hinder the sector's sustainability and require targeted interventions to improve labor standards and competitive positioning. Stakeholders emphasize the need for policy reforms, technological advancements, and capacity-building initiatives to address these challenges and enhance the sector's sustainable growth.
INVESTIGATION THE LEADERSHIP STYLE AND PERSONALITY TRAITS AFFECT WORK PERFORMANCE IN THE DIGITAL TRANSFORMATION ERA-TAKING TAIWAN LIFE INSURANCE COMPANY AS AN EXAMPLE Pan, Yi-Chia; Li, Cheng-Lung
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.154-165

Abstract

Financial and insurance industry executives face the financial digital transformation environment and the emergence of new people in the post-zero (born after 2000) society. Will their mentality changes due to changes in their own personality traits and management experience in developing organizations and performance impact? The present study focuses on how the personality traits of financial and insurance industry executives and the leadership style they present in the face of environmental evolution affect individual and group performance. Through qualitative research methods, in-depth interviews, actual participation. The design was based on physical evidence, and the data was collected after one-on-one in-depth interviews with eight senior managers and personal observation. The research results and suggestions are helpful in terms of personality traits and leadership styles in the digital transformation environment, the homogeneity and differences in supervisor leadership styles in the digital transformation environment, and the asymmetry of resources and equipment and performance differences in the digital transformation of the financial and insurance industry caused by the urban-rural gap. In the life insurance industry, we promote business and develop organizations to achieve sustainable operations.
THE RELATIONSHIP BETWEEN PAY SATISFACTION AND QUIET QUITTING-USING ORGANIZATIONAL IDENTIFICATION AS A MODERATOR Lin, Wen-Hsia; Lin, Chin-Chiuan
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.166-174

Abstract

In an economic downturn, employees may choose to quiet quitting because they cannot easily find new jobs, which may reflect their dissatisfaction with the company culture and pay. Companies and employees have different views on the reasons and solutions for quiet quitting. The reasons leading to quiet quitting might include: dissatisfaction with pay, incompatibility of values, pursuit of work-life balance, etc. The present study aims to investigate the relationship among organizational identification, pay satisfaction, and quiet quitting, taking a traditional food manufacturing company as the case study object. The results of the study found that pay satisfaction has a significant effect on quiet quitting. When employees are more satisfied with their pay levels, they are less likely to quiet quitting. The interaction between pay satisfaction and organizational identification with membership has a significant effect on quiet quitting. When employees are satisfied with their pay and have good relationships with members of the organization, they are less likely to engage in quiet quitting. Therefore, it is recommended that corporate organizations should focus on improving employee pay satisfaction and improving interpersonal relationships within the organization to reduce the risk of quiet quitting.
CASE STUDY OF IMPROVING OPERATIONAL EFFECTIVENESS OF CONGREGATE MEAL PROGRAM FOR ELDER IN CHIAYI COUNTY Lu, Te-Tsai; Chen, Wen-Chun
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.175-184

Abstract

The issue of population aging in Taiwan is becoming increasingly severe, necessitating simple dining solutions such as senior cafeterias to facilitate social interaction among the elderly. These cafeterias aim to provide the elderly with basic care for their health, daily live, psychological and social well-being, and even leisure education. However, despite the efforts put into these programs, numerous challenges and areas for improvement persist. This research focus on the senior cafeterias in Chiayi County as a case study to investigate the current status of community-based congregate meal services for the elderly and explore ways to enhance their operations and benefits. The study begin with surveys and in-depth interviews with key stakeholders involved in the operation of these cafeterias. Following data analysis, recommendations are presented for improving the operation of senior cafeterias in Chiayi County. These recommendations encompass strategies for securing funding and personnel support, modifying meal service approaches, enhancing hygiene and safety measures, organizing cross-district activities, promoting food waste utilization, and providing transportation services.
INVESTIGATING SAFETY MANAGEMENT PRACTICES, PERFORMANCE AND TURNOVER INTENTIONS IN VIETNAMESE MIGRANT WORKERS Duc, Tran Hong; Lu, Te-Tsai
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.185-193

Abstract

Vietnamese migrant workers are currently one of the largest groups of migrant workers in Taiwan. As the number of Vietnamese migrant workers increases, the safety problems they face are becoming more obviously. According to statistics, Vietnamese migrant workers account for 50.87% of the total occupational accidents among foreign migrant workers. This study aims to examine how Vietnamese migrant workers perceive various factors by investigating the connections between safety management practices, safety performance, and turnover intentions. The goal is to address safety concerns more effectively. To gather data, a questionnaire survey method was utilized. Out of 450 distributed questionnaires, 413 valid responses were received. Through quantitative analysis, the study revealed that enhancing safety management practices and performance significantly reduces the likelihood of turnover among Vietnamese migrant workers. Notably, reinforcing safety promotion policies yields particularly strong effects. To further improve safety management, this study suggests that companies establish a reward system to motivate employees to report and address safety issues. Furthermore, the managers of the company should make specific improvements to safety matters reported by employees.
THE RELATIONSHIP BETWEEN LEARNING SATISFACTION AND RE-PARTICIPATION INTENTION OF SENIOR LEARNING USING HAPPINESS AS A MODERATOR Wang, Wan-Hui; Lin, Chin-Chiuan
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.194-202

Abstract

The present study aims to investigate the relationship between learning satisfaction and re-participation intention of senior learning, and use the happiness as a moderator. A questionnaire survey was conducted, with the community in Tainan city, and the learner aged 55 and above were tested. Total of 521 questionnaires were sent out, and 486 valid questionnaires were received. Results of the present study found that there is a positive effect between the happiness and the re-participate intention. When the psychological and emotional happiness of the senior learner is higher, the re-participate intention also higher. The result indicates that improving seniors’ sense of happiness can enhance the promoting effect of course satisfaction on re-participation intention. When designing the senior learning courses, training institutions should not only focus on course quality and teaching effects, but also focus on improving learners’ sense of happiness. Paying attention to the psychological and social happiness of senior learners can promote they continue to participate in learning activities, thereby improving their overall quality of life and happiness.
SEVERAL FACTORS AFFECTING AUDITOR’S GOING CONCERN OPINION ON APPAREL AND LUXURY COMPANIES LISTED ON IDX DURING THE COVID-19 PANDEMIC Amanda, Gabriella; Salim, Susanto
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.203-211

Abstract

The aim of this research is to determine whether there is an influence of company size, leverage and previous year’s going concern audit opinion to the company. The samples used for this research were 57 samples, where the data needed to conduct this research was taken from data from companies listed on the Indonesia Stock Exchange in consumer cyclicals with the Apparel & Luxury Goods sub-sector for 2020-2022. Logistic regression analysis is employed in this study's hypothesis testing to ascertain the impact of company’s size, leverage and previous year’s audit opinion on the going concern opinion. The results of this research are that previous year’s going concern audit opinion has a significant influence on going concern opinion. On the other hand, company size and leverage have no significant influence on going concern opinion.
FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUD IN BANKING INDUSTRY Aileen, Aileen; Salim, Susanto
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.212-223

Abstract

Financial statement fraud is an intentional misstatements, omissions or disclosure in financial statement done by an individual or a party to mislead financial statement users when making decisions. Financial statement fraud committed by irresponsible parties for their own advantage can lead to long-term losses. The purpose of this study is to examine the effects of fraud pentagon theory for detecting financial statement fraud in banking companies listed in the Indonesia Stock Exchange for 2020-2022 period. This study was analysed using multiple regression research method which processed using SPSS 25. The data used in this study was secondary data from financial statement and annual reports. This study used purposive-sampling technique with sample of 90 data observations. The results of this study shows that financial stability and changes in auditor have a significant and negative effect on financial statement fraud. Meanwhile external pressure, monitoring effectiveness, changes in director, and frequent number of CEO’s picture in annual report have no significant effects on financial statement fraud.
FACTORS THAT INFLUENCE GOING CONCERN AUDIT OPINION ON TOURISM AND RECREATION COMPANIES DURING COVID-19 Ruvi, Patricia Artya; Salim, Susanto
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.224-235

Abstract

This research aims to obtain empirical evidence related to the relationship between company size, financial distress, previous year's audit opinion affects the acceptance of going concern audit opinion to tourism and recreation sub-sector companies during the covid-19 pandemic. This research uses a quantitative approach that uses secondary data. The population taken is companies engaged in the tourism and recreation sub-sector which are listed on IDX during 2020-2022. The method used in this research is logistic regression. The results of this research indicate that there is only 1 factor, namely the previous year's audit opinion, which has an influence on going concern audit opinion acceptance, while company size and financial distress have no influence. With this research, it is hoped that the company can maintain its business continuity because companies that are exposed to going concern audit opinion in the previous year tend to get it again in the following year. This is certainly not a good thing for the company to continue to get a going concern audit opinion in the following years.
CAPITAL STRUCTURE AND PROFITABILITY INFLUENCING FIRM VALUE MODERATED BY FIRM SIZE Fernanda, Vira; Yanti, Yanti; Sastrsasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.236-247

Abstract

This study aims to analyze the influence of capital structure and profitability on firm value moderated by firm size. The sample was selected using purposive sampling resulting in 38 companies out of 58 listed on the Indonesia Stock Exchange (IDX) with three years of observation (2020-2022) as the objects of this research. Moreover, the hypothesis testing method in this study uses a panel data regression model using Eviews program version 12 to analyze the model. The results of this research show that capital structure influences firm value positively. However, profitability does not affect the firm value. Meanwhile, the moderated research shows that firm size is unable to moderate both the influence of capital structure and profitability on firm value.