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Hetty Karunia Tunjungsari
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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 660 Documents
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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.
THE IMPACT OF BOARD DIVERSITY ON EARNINGS QUALITY OF INDONESIAN BANKS Kurniawati, Herni; Jap, Yustina Peniyanti
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.v3i2.611-622

Abstract

The aim of the research is to empirically demonstrate how the size of the board, duality, experience, independence, and gender in the board of directors can affect the quality of the profits generated by banks listed on the Indonesian Stock Exchange. The research method used is quantitative description by regressing annual report panel data using eviews 12 software. The sample of the research is a banking company in the period 2019-2022. Research results show that the size/quantity of the Board of Directors can reduce the quality of profits, the duality of the board of directors does not decrease/ improve profit quality, the experience that the board has can improve the value of profit, the independence of the boards of directions does not affect the quality and the gender of bank profits. The implication of this research is to provide input to shareholders to consider the characteristics of the board of directors that they possess can generate reliable/quality bank profits such as the independence of the Board of Directors.
THE EFFECT OF PRODUCT QUALITY, PRICE, PRICE INNOVATION ON THE PURCHASE INTENTION OF LOWFAT MILK PUDDING Sinaya, Michael; Dewi, Liliana
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.v3i2.636-651

Abstract

The purpose of this study was to determine the effect of product quality, price, and product innovation on the purchase interest of low-fat milk pudding in East Surabaya. The sample was selected using purposive sampling technique. Validity and reliability tests were carried out as instrument tests. Data analysis was carried out using multiple linear regression to assess the effect of these variables on purchase interest. Product quality, price, and product innovation were found to have a positive effect on purchase interest of low-fat milk pudding, both individually and simultaneously.
CRITICAL LITERATURE REVIEW: THE EFFECT OF MACHIAVELLIAN MARKETING IN THE CONTEXT OF SOCIAL MEDIA AND E-COMMERCE USE ON THE PURCHASING BEHAVIOR OF MILLENNIALS AND GENERATION Z Junianto, Pilifus; Irawan, Agustinus Purna
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.v3i2.652-660

Abstract

In recent decades, the development of information and communication technology has profoundly transformed the marketing landscape. Social media has emerged as a dominant platform used by marketers to reach consumers, particularly among Millennials and Generation Z, who are active users of digital technology. This study examines the impact of Machiavellian Marketing strategies on the purchasing behavior of Millennials and Generation Z through social media and e-commerce platforms. Machiavellian Marketing, characterized by manipulative and often unethical approaches, exploits the digital habits and psychological tendencies of these young consumers. Furthermore, this study highlights the influence of Dark Triad personality traits—Machiavellianism, narcissism, and psychopathy—on consumer behavior. Individuals with high levels of these traits are known to be more prone to engage in manipulative behavior on social media, which affects their purchasing decisions. The research was conducted through a literature review method from the Scopus database, aiming to provide critical insights into the ethical implications of Machiavellian-based marketing strategies as well as offering new perspectives on ethics in result-oriented marketing. These findings are expected to aid marketers in designing strategies that align with the psychological profiles of consumers while considering their ethical implications.
THE ROLE OF LEADERSHIP IN DESIGN MANAGEMENT: A CASE STUDY OF JEPARA CARVING FURNITURE INDUSTRY Mutiara, Maitri Widya; Tunjungsari, Hetty Karunia
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.v3i2.661-671

Abstract

Leadership in design management plays a crucial role in the furniture industry, especially in Jepara, which is known for its unique traditional carving art. This study examines how leadership roles at various levels of management contribute to the successful implementation of design management in the carved furniture industry. Through a case study approach with a qualitative method, this study analyses leadership practices in design management in several Jepara furniture companies, with the focus on PT Els Artsindo as an example of effective implementation. The results show that effective leadership in design management requires an integration between strategic vision, coordination skills, and a deep understanding of local values. At the top management level, leaders play a role in determining the strategic direction and ensuring alignment between design and business goals. At the intermediate level, design managers serve as a bridge between strategic vision and implementation, coordinating various divisions and ensuring design quality. While at the operational level, leadership focuses on product execution and quality control. Case studies show that the success of design management in the Jepara furniture industry depends on the ability of leaders to balance the demands of the modern market with the preservation of traditional carving values. Effective leaders can integrate designers, carving craftsmen, and production teams into creating products that have added value and competitiveness. This research contributes to understanding how leadership in design management can support the development of the traditional furniture industry in the modern era, while providing practical implications for the development of leadership models in the creative industry.
THE EFFECT OF THE IMPLEMENTATION OF PROFESSIONAL ETHICS AND EMOTIONAL INTELLIGENCE ON DECISION MAKING FOR BPK RI AUDITORS OF RIAU ISLANDS PROVINCE Harahap, Amas Augustian; Setijaningsih, Herlin Tundjung
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.v3i2.672-681

Abstract

This quantitative research examines how professional ethics and emotional intelligence affect BPK RI Representative of Riau Islands Province auditors' decision-making. Questionnaires provided first data. This research focuses on BPK RI Representative of Riau Islands Province auditors. The study used SPSS model 25 multiple linear regression. Professional ethics implementation, emotional intelligence, and decision making were examined as independent and dependent factors. The study reveals that professional ethics, evaluated by the BPK Code of Ethics' principles of independence, integrity, and professionalism, improve auditor decision-making. Auditor decision-making is affected by emotional intelligence, which includes self-awareness, self-control, motivation, empathy, and social skills.
THE EFFECT OF DIGITALIZATION OF TAXATION, TAX MORALE AND MODERNIZATION OF THE ADMINISTRATIVE SYSTEM ON TAXPAYER COMPLIANCE Santioso, Linda; Daryatno, Andreas Bambang
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.v3i2.682-695

Abstract

This research aims to determine the effect of Tax Digitalization, Tax Morale and Administrative System Modernization on Taxpayer Compliance. The sample selection technique in this research used a convenience sampling technique. Data processing uses the Smart PLS program. The research results show that the administrative system modernization variable has a significant positive influence on taxpayer compliance, digitalization has a positive but not significant influence, while tax morale has a negative and insignificant influence. The implications of this research are that it is very important to maintain the security of taxpayer data and make it easier for taxpayers to access tax applications both when paying taxes and reporting taxes, which will increase taxpayer compliance because personal data is safe and makes it easier for taxpayers to carry out their tax obligations. Apart from that, with the DJP's plan to implement Coretax, which is one application used for all tax obligations, taxpayers will not be confused by the many tax applications currently used by taxpayers. The modernization of the tax system which continues to develop by following the technological era and taking advantage of current technological advances has a great influence on increasing tax compliance because it will be easier for taxpayers to access information and carry out their obligations as compliant taxpayers.

Page 57 of 66 | Total Record : 660

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