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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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THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE Seowidasari, Jesslyn; Ekadjaja, Agustin
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.v3i1.419-428

Abstract

The objective of this study is to gather empirical data about how corporate social responsibility with intellectual capital affect economic performance of banking institutions that are listed on Indonesia Stock Exchange (IDX) between 2018 and 2022. In this study, 10 samples and 50 data points from banking businesses were chosen using the purposive sampling method. Microsoft Excel 2016 and the SPSS Version 25 software were used for data collection and analysis. The study's conclusions show that corporate social responsibility along with intellectual capital have a favourable yet substantial impact on financial success.
INTERNAL FUNDING AND OTHER FACTORS AFFECTING THE DEBT POLICY OF MINING COMPANIES Anggono, Jelena; Viriany, Viriany
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.v3i1.429-443

Abstract

Mining companies play a pivotal role in Indonesia’s economy, given their substantial presence within the stock exchange, comprising approximately 20% of the total listed companies on the Indonesia Stock Exchange. The mining sector’s capital-intensive nature presents challenges in deciding financing solutions for its operations. The critical decision regarding debt policies will affect the company’s future whether the company is using their internal funding or taking on an external debt. This study consists of five independent variables, namely X1 asset structure (tangibility), X2 liquidity, X3 internal funding, X4 profitability, and X5 company size, with the dependent variable (Y) debt policy. The objective of this research is to determine whether asset structure, liquidity, internal funding, profitability, and company size affect the debt policy of mining companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The result of the research provides insights regarding the types of relationship between these financial factors and debt policy. The sample was selected using a purposive sampling method and with total data passed 160 datas. Data analysis was performed using a processing tool, namely the Statistical Package for Social Sciences (SPSS) version 25, as well as the multiple linear regression, F-test, T-test and adjusted R2 test. The results showed that the asset structure variable and company size variable have a significant positive effect on corporate debt policy variable. Liquidity and internal funding variables have a significant negative effect on debt policy. Surprisingly, the profitability variable has no effect on debt policy. This means that mining companies with more tangible assets and larger sizes are more inclined to use debt as a financing strategy, while those with higher liquidity and internal funding tend to rely less on external debt.
FACTORS AFFECTING FIRM VALUE IN THE CONSUMER NON-CYCLICAL SECTOR IN INDONESIA Suryanata, Sherina; Susanto, Liana
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.v3i1.444-454

Abstract

The study aims for empirical evidence about the effect of firm size, liquidity, leverage, profitability, and listing age on firm value in consumer non-cyclical companies in the Indonesia Stock Exchange for 2019-2021.Company size (SIZE) in this study is measured by the natural logarithm of total assets. Profitability in this research is measured by Return on Assets (ROA) which is calculated by dividing net profit after tax by total assets. Liquidity in this study is measured by the Current Ratio (CR) which is calculated by dividing total current assets by total short-term liabilities. Leverage in this study is measured by the Debt to Equity ratio (DER) which is calculated by dividing total liabilities by total equity. Listing age (AGE) in this study is calculated by subtracting the year of research from the year the company conducted the year of the company's IPO. The total sample for this research was 47 companies, where the sample was selected using a purposive sampling method. This research data was analyzed using multiple linear regression analysis techniques processed with SPSS 25.0. The results of this research show that profitability has a significant positive influence on company value. Meanwhile company size, liquidity, leverage, and listing age do not have a significant influence on company value.
FACTORS INFLUENCING FIRM VALUE WITH FIRM SIZE AS MODERATING VARIABLE Denny , Denny; Yanti, Yanti
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.v3i1.455-467

Abstract

This study aims to analyze the influence of capital structure and asset management on the firm value of property and real estate companies listed on the Indonesia Stock Exchange, with firm size as a moderating variable. The research utilizes purposive sampling, resulting in data from 35 companies during the 2020-2022. Data analysis was conducted using multiple regression analysis with the assistance of Eviews software version 13. The findings indicate that capital structure has a significant positive effect on firm value, while asset management has no significant effect on firm value. Furthermore, firm size weakens the relationship between capital structure on firm value while firm size does not influence the relationship between asset management on firm value.
FACTORS THAT INFLUENCE GOING CONCERN AUDIT OPINION ACCEPTANCE (TEXTILE AND GARMENT SUBSECTOR 2020-2022) Hartina, Marini; Daryatno, Andreas Bambang
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.v3i1.468-479

Abstract

An auditor's going concern opinion, which pertains to an entity's ability to continue as is, is a wonderful thing that calls for competent judgment. This study aims to determine the effects of financial distress, operating cash flow, previous year audit opinion, and company growth on going concern opinion acceptance on the manufactured-consumer goods sector, which is a subsector of textile and garment companies listed on the Indonesia Stock Exchange, either partially or simultaneously, for the 2020-2022 period. Purposive sampling is being used in this study to identify which companies will serve as observation samples, and documentation will be used as the observation method. Binary logistic regression is the analysis method. According to the findings, all independent variables have no effect on opinion acceptance in part. Concurrently, every independent variable. Research Implications, Companies that are similar or not, can continue to make efforts to control and good strategies in maintaining their business continuity in order to continue to survive and gain a competitive advantage in the industry with the Company's best ability in order to achieve Company goals. This is not easy to do, but the Company can continue to evaluate performance and innovations that adjust to the times and customer interests. The current audit approach is already risk-based (risk-based audit) and business continuity, so that auditors will continue to see how a company's performance in maintaining its business continuity, internal control, to assess the risks that will arise in the audit process, obtain sufficient and appropriate audit evidence, which ultimately wants to obtain sufficient confidence in the fairness of the financial statements to draw conclusions in the preparation of an independent auditor's report (audit opinion).
INVESTIGATING HOW PERCEIVED BENEFIT, EASE OF USE, AND RISK AFFECT FINTECH USAGE ADOPTION Wijaya, Henryanto; Firdausy, Carunia Mulya; Widjaja, Indra
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.v3i1.480-494

Abstract

This research aims to investigate the impact of perceived benefits, perceived ease of use, and perceived risks on Fintech usage adoption among Fintech users in Indonesia. This study employs a quantitative analysis method using primary data collected through questionnaires. The sample size was obtained through non-probability sampling, consisting of 246 Fintech service users. The data analysis method used partial least squares-structural modeling (PLS-SEM) with Smart PLS 4.0 application. The research findings indicate that perceived benefits and perceived ease of use have a positive and significant impact on Fintech usage adoption among Fintech users. On the other hand, perceived risk shows a positive but non-significant impact on the Fintech user adoption. Therefore, perceived benefits and perceived ease of use are crucial and must be considered in supporting Fintech usage adoption among Fintech users.
THE ROLE OF CORPORATE GOVERNANCE IN THE CAPITAL STRUCTURE OF BANKING COMPANIES Natsir, Khairina; Bangun, Nurainun
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.v3i1.495-508

Abstract

Decisions regarding capital structure are an important decision taken by financial managers to remain competitive in the long term. A strong capital structure is very important for banks, because with a strong capital structure banks can face global competition and economic crises that can occur at uncertain times. Banks can have a strong or optimal capital structure if the existing capital can be used well. Therefore, good corporate governance is needed so that existing capital can be used or managed well to achieve banking goals and make the right decisions in facing competition and the economic crisis. This research was conducted with the aim of determining the influence of corporate governance on the capital structure of banking companies. Corporate governance is measured by looking at the size of the board of directors, the size of the board of commissioners and managerial ownership, while capital structure is measured by the debt-to-equity ratio. The sampling method used the purposive technique for 37 banking sector companies listed on the Indonesia Stock Exchange in 2018-2022. The secondary data obtained from annual reports of banking companies. This research uses robust regression analysis. The research results show that the size of the board of directors has a positive and significant influence, the size of the board of commissioners has a positive and significant influence on the capital structure, and managerial ownership has a negative and significant influence on the capital structure of banking companies listed on the Indonesia Stock Exchange.
THE EFFECT OF DIFFERENCES IN TAX BOOKS ON INCREASES IN CORPORATE INCOME Hastuti, Rini Tri; Nariman, Augustpaosa; Ardhiansyah3, Ardhiansyah; Agatha, Monica
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.v3i1.509-515

Abstract

The goal to be achieved by conducting this research is to find out whether differences in tax books have an effect on profit growth proxied by fixed differences and temporary differences with the research subjects, namely corporations with the consumer goods industry sector listed on the IDX in the 2019-2021 range. The sample selection was carried out by purposive sampling method and then 34 corporations that met the criteria were selected. The research data was processed using multiple linear regression analysis using the Eviews 12 program. From the research that has been done, it can be concluded that fixed differences and also temporary differences which are proxies for differences in tax books have no effect on profit growth. The results of this research have implications that the increase in income generated by corporations from time to time is a pure result of the operational performance of corporations and is not affected by differences in tax books.
FINTECH ADOPTION FOR MSMES SUSTAINABILITY Arifin, Agus Zainul; Natsir, Khairina; Darryl, Darryl; Janet, Janet
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.v3i1.516-526

Abstract

During the COVID-19 pandemic, SMEs in Indonesia faced serious challenges due to temporary or permanent business closures as a result of the SMEs policy and the resulting economic crisis. Decreased sales and difficulties in securing funding have been the main problems faced by SMEs. To overcome these challenges, the use of Financial Technology (Fintech) is emerging as a promising solution. Fintech Lending Service provides an opportunity for MSMEs to obtain much-needed funding loans, while Fintech Digital Payment System provides an alternative transaction method that is more efficient. The study purposes is to aiming to examine the relationship between the adoption of Fintech Lending Service and Fintech Digital Payment System with MSME performance.This study uses the Diffusion of Innovation theory approach and PLS-SEM data analysis method, the source of data is from questionaire and collected 204 data from the population. The results of the study are expected to provide valuable insights into how financial technology can support the viability of SMEs amid economic uncertainty. The novelty of this research is combining the separate fintech digital payment and lending service research into one research.
FACTORS AFFECTING THE STOCK PRICES OF MANUFACTURING COMPANIES LISTED ON THE LQ45 INDEX OF THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019 – 2023 Salim, Steven Jonathan; Tannia, Tannia
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.547-562

Abstract

Thistresearchtaimsttotprovidetempiricaltevidencetregarding the impact of debtttotequity ratiot (DER), net profittmargint (NPM), returntontassets (ROA), returntontequity (ROE), current ratio (CR), andtprice earning ratio (PER) variables on the stocktprices of manufacturing companiestlisted on the LQ45 index in the IndonesiatStock Exchangetfor the period of 2019-2023. This researchtuses secondary data with a quantitative approach and Purposive Sampling applied as the sampling method. Thetsample usedtintthis research are 14 manufacturing companiestin the LQ45 index category of the Indonesian StocktExchange (IDX) in thet2019-2023 period. This research has been tested with the SPSS 27 statistical testing tool totprove thethypothesis proposal. The resultstof the analysistshow thattthe researchtvariable simultaneously has atsignificant effectton stock prices and the partialttest results show that the Debttto EquitytRatio, NettProfittMargin, Return ontAssets, Return ontEquity, and the Current Ratio have a significant effectton stock prices. Meanwhile the Price Earning Ratio has notsignificant effectton stock pricestin manufacturing companiestin the LQ45 Index category of the Indonesiantstock exchangetfor the period 2019 - 2023.

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