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
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.
GOOD CORPORATE GOVERNANCE (GCG) AND CORPORATE SOCIAL RESPONSIBILITY IMPACT ON FINANCIAL PERFORMANCE: MODERATING ROLE OF EARNINGS MANAGEMENT Aurelia, Sharlyn; 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.v3i2.696-709

Abstract

This research investigates the relationship between good corporate governance (GCG) and corporate social responsibility (CSR), along with the moderating role of earnings management. Focusing on companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2021-2023, the study employs a descriptive design and purposive sampling, resulting in 216 observations from 72 companies. Data were analyzed using multiple regression techniques. The findings indicate that good corporate governance, as represented by institutional ownership, managerial ownership, the audit committee, and independent commissioners, does not have a significant impact on financial performance. Furthermore, corporate social responsibility is found to positively and significantly influence financial performance. Notably, earnings management does not significantly moderate the effect of good corporate governance on financial performance, and it exhibits a negative moderating effect on the relationship between CSR and financial performance. These insights deepen our understanding of the dynamics affecting financial performance in the Indonesian consumer cyclicals sector, highlighting the critical importance of strategic financial management in enhancing corporate outcomes.
THE EFFECT OF INTERNSHIP EXPERIENCE AND EMOTIONAL INTELLIGENCE IN WORK READINESS OF GENERATION Z IN JABODETABEK Aini, Siti Nur; Turangan, Joyce A.
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.v3i2.710-720

Abstract

Generation Z in Indonesia dominates the workforce and proficiency in digital skills. However, Generation Z faces challenges related to the perception of companies that view them as less prepared for work, which drives efforts from the government and educational institutions to enhance their work readiness. This study aims to analyze the effect of internship experience and emotional intelligence on the work readiness of Generation Z in Jakarta, Depok, Bogor, Tangerang, and Bekasi. This research uses a quantitative method with a survey of 150 respondents selected through non-probability sampling using a convenience sampling approach The study utilized a questionnaire for data collection, which was then analyzed using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM).. The results show that both internship experience and emotional intelligence have a positive and significant impact on work readiness. The findings indicate that internship experience has a greater effect on work readiness compared to emotional intelligence, highlighting the importance of strengthening internship programs to prepare Generation Z to meet labor market demands. This research provides benefits for Generation Z in the Jabodetabek area to determine strategies for enhancing work readiness through leveraging internship opportunities and developing emotional intelligence, both of which have proven to significantly help them face intense job competition and improve their chances of being hired by companies.
HOW BRAND IMAGE AND AUGMENTED REALITY AFFECT PURCHASE DECISIONS IN ONLINE MARKETPLACE Michaela, Rachel; Selamat, Frangky
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.v3i2.721-731

Abstract

This study aims to examine the influence of brand image and augmented reality on purchase decisions, with brand trust serving as a mediator. The research population includes consumers who have previously purchased Maybelline products through Shopee in DKI Jakarta. A total of 165 respondents were selected as samples, with criteria including age, residency, prior experience purchasing Maybelline products, and an interest in beauty trends. This research utilized purposive sampling using a descriptive method to collect respondent data through an online Google Forms questionnaire distributed via social media. The collected data was then thoroughly examined and analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS4 software. The results indicate that brand image has a positive and significant effect on purchase decisions, and with brand trust playing a partial mediating role between brand image and purchase decisions. Furthermore, augmented reality does not have a positive or significant effect on purchase decisions; however, brand trust plays a partial mediating role between augmented reality and purchase decisions. In addition to contributing to practical implication, this research is anticipated to provide meaningful insights for Maybelline products sold on Shopee to better understand the concepts of brand image and brand trust, as well as the application of augmented reality, in order to enhance purchase decisions.
SAVING BEHAVIOR OF THE MILLENNIAL GENERATION IN JAKARTA Pamungkas, Ary Satria; Herwindiati, Dyah Erny; Taba, Muhammad Idrus
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.v3i2.732-738

Abstract

Indonesian people's interest in saving has decreased to only 15.4% as of May 2024. Bank Indonesia invites the public, especially the millennial generation, to get into the habit of saving. This study aims to determine the effect of peer influence, socialization of parents and self-control on saving behavior. The number of samples in this study was 240 people from the millennial generation who already have income in Jakarta. For data analysis, this study used Structural Equation Modelling (SEM). The results of this research show that peer influence, socialization of parents and self-control have a positive effect on saving behavior.