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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 774 Documents
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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.
THE EFFECTS OF QUALITY, ECONOMIC, SOCIAL, AND CAREER MOTIVATION ON PUBLIC ACCOUNTANTS' INTEREST IN TAKING THE CPA EXAM Oeyardi, Jesselyn; Yanti, Yanti
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.v3i2.563-583

Abstract

This study intends to examine how public accountants' interest in pursuing CPA certification is influenced by their motivational factors, including quality motivation, economic motivation, social motivation, and career motivation. There are 71 public accountants who responded to this study by purposeful sampling. The application SmartPLS was used to test the hypothesis. According to the study, quality motivation and career motivation did not have a significant influence on the public accountant's interest in obtaining CPA certification, while economic motivations and social motivation had a significant impact on public accountants' interest in getting CPA.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND FINANCIAL ATTITUDE ON FINANCIAL INCLUSION IN JAKARTA Hendra, Martin; 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.v3i2.584-595

Abstract

The purpose of this study is to ascertain and examine how financial technology, financial attitude, and financial literacy affect financial inclusion in Jakarta. Using a quantitative methodology and primary data, this study employs a questionnaire as its instrument and a Likert scale as its measuring tool. This study employs one dependent variable, financial inclusion, and three independent variables: financial literacy, financial technology, and financial attitude. The study's population consisted of all the people of Jakarta between the ages of 18 and 25. Purposive sampling and the hairs approach are used in this sample procedure. The hypothesis test, a validity test, and a reliability test are the data analysis methods employed. The data is then processed using SmartPLS.
DIGITAL PLATFORMS AS PROVISIONS FOR ENERGIZING ENTREPRENEURSHIP IN SPICY FOOD BUSINESSES Zubaedah, Siti Yasmina; Yudi, Felicia; Caroline, Laura; Welly, Jocelyn
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.v3i2.623-635

Abstract

As prominent members of the developing digital entrepreneurial ecosystem in Indonesia, Micro-Small Enterprises (MSEs) should adapt and make the most out of the ubiquitous digital platforms available for managing business activities. Especially for those in the food business, digital marketing has played an important role to the development of MSEs performances. This research examines how spicy food MSEs are able to flourish without a formal marketing arm embedded in the organization. In particular, the main objectives of the study include to assess the role of digital marketing for MSEs and provide evidence on how adopting digital marketing would enhance entrepreneurial capabilities. Method employed for this study is a combination of three components, which are, preliminary desktop research, data mining, and descriptive analyses. Complementing quantitative and qualitative data from multiple sources was intended to overcome the challenges of obtaining MSE data by taking advantage of online databases and make use of available resources. Ratings provided by the users are determined to be representations for the MSEs performance, which are made available for the public. In addition, data shows the ability for MSEs to expand markets and access more customers using e-commerce platforms. Analyses presented in this article provide evidence of the vital role of adopting digital platforms in MSE marketing activities. Synergizing internal capabilities with the online ratings could snowball into obtaining good performance and sustainable competitive advantage. From an entrepreneurial point of view, analyses showed how digital marketing is the ultimate collaborative partner necessary for success.
THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS, HUMAN CAPITAL PERFORMANCE, AND AUDIT QUALITY ON HUMAN CAPITAL DISCLOSURE Florensi, Elvina; Laturette, Kazia
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.v3i2.596-610

Abstract

This study seeks to analyze the influence of audit committee characteristics, human capital performance, and audit quality on human capital disclosure and audit committee size in the financial services sector during the COVID-19 pandemic from 2020 to 2021. This article analyzes Human Capital Disclosure via the lens of auditing. This study utilizes multiple linear regression methods with STATA software version 16. This study suggests that the financial acumen of audit committees and the quality of audits significantly affect human capital disclosure. The human capital performance variable negatively affects human capital performance. However, the dimensions of audit committee size and meeting frequency do not affect human capital performance. The study's findings reveal that investors evaluate a company's standing beyond simple financial measurements, including profit and loss.

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