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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 INFLUENCE OF ENTREPRENEURIAL ORIENTATION, WORK-LIFE BALANCE, AND CAREER CHOICE ON THE ENTREPRENEURIAL INTENTION OF GENERATION Y Ie, Mei; Rorlen, Rorlen; Buana, Salsabila Ayunda Martsa; Gunawan, Ferdyanto
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1269-1276

Abstract

Entrepreneurial intentions in Generation Y are influenced by various factors that reflect their preferences and life orientation. Entrepreneurial orientation will form a proactive mindset and dare to take risks. Work-life balance is also an important consideration for Generation Y who crave flexibility and balance between their personal and work lives. Meanwhile, career choice determines the direction of an individual's decision in choosing the career that best suits their aspirations, including the tendency to become an entrepreneur. Therefore, these three factors are seen as interrelated in influencing the entrepreneurial intention of Generation Y. The purpose of this research is to enrich the literature related to the variables of entrepreneurial orientation, work life balance, and career choice on the entrepreneurial intention of Generation Y. The sample amounted to 100 employee respondents in the age range of generation Y.
SOCIAL IDENTITY AS A MODERATOR OF THE INFLUENCE OF ENTREPRENEURIAL SELF-EFFICACY ON ENTREPRENEURIAL INTENTION Salim, Willy; Puspitowati, Ida
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1277-1287

Abstract

Numerous countries have made significant investments in entrepreneurship education and training to foster entrepreneurial activities. This investment is a pivotal element in the efforts of higher education institutions in Indonesia to prepare graduates to become entrepreneurs. The overarching intent of this inquiry is to empirically analyze The ramifications of entrepreneurial self-efficacy (ESE) on entrepreneurial intention (EI) and to evaluate the moderating role of social identity (SI) in this relationship. The study employs a quantitative approach, with the population consisting of students from Tarumanagara University. A purposive sampling method was used, focusing on students majoring in entrepreneurship who enrolled between 2018 and 2022. The research relies on primary data collected directly from participants. The data analysis was executed utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM). The outcomes demonstrate that ESE exerts a constructive effect on EI, whereas SI does not present a statistically significant moderating role in the relationship between ESE and EI.
THE EQUITY FACTORS THAT INFLUENCE BEHAVIORAL LOYALTY OF GRABFOOD APPLICATION USERS: STUDY OF GEN Z CONSUMERS IN DKI JAKARTA Gotama, Nathan Indra; Ekawati , Sanny
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1288-1301

Abstract

This study examines the impact of equity factors on behavioral loyalty through attitudinal loyalty among Gen Z consumers of the GrabFood application in DKI Jakarta. Quantitative method was applied in this study through a google form questionnaire with Likert scale. Data was collected from 145 Gen Z consumers who used the GrabFood application at least once in the last 2 months. This study employs a purposive sample strategy in conjunction with the aid of SmartPLS 4.0 software. According to the findings of the Structural Equation Modeling (SEM), attitudinal loyalty is significantly positively impacted by the third component of customer-perceived equity. Moreover, connection equity significantly improves behavioral loyalty, although brand equity and value equity have little influence on the same. Behavioral loyalty is significantly positively impacted by the attitudinal loyalty component as well. The association between brand equity and value equity and behavioral loyalty can be mediated by attitudinal loyalty characteristics, according to mediation tests. However, the relationship between behavioral loyalty and relationship equity cannot be mediated by attitudinal loyalty. The study reveals that it is important for business owners to add value to their brands and build positive relationships with brand customers, as attitudinal loyalty to a brand is determined by value equity, brand equity, and relationship equity. On the other hand, customer behavioral loyalty is often determined by the attitudinal loyalty of the customers which further explains why businesses should increase a positive attitude towards the brand.
DETERMINANTS OF BRAND LOYALTY AT XYZ COFFEE SHOP: A STUDY OF GEN Z IN JAKARTA Liman, Cindy Nathania; Ekawati , Sanny
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1302-1310

Abstract

This study’s purposes is to analyze the influence of brand experience, brand uniqueness, and perceived quality on brand loyalty of XYZ coffee outlet in Jakarta. The methodology used in this study is descriptive research design with a quantitative process. The sample selection technique used is a non-probability purposive sampling technique. A total of 125 respondents participated in the research through a google form questionnaire. This study utilizes the SmartPLS 4 software to analyse data, in which uses SEM analysis. The results of this study indicated that all of the factors positively and significantly influence brand loyalty. Those factors mentioned are brand experience, brand uniqueness, and perceived quality. This research plays a vital contribution to coffee vendors to further observe their brand uniqueness as a meaningful differentiation value for the customers when contrasted to other brand opposition. The product sold, in this case, must also perceive a great quality in terms of physical excellence and service in which will provide a unique experience for the customers and therefore create a loyalty to the coffee brand.
INTERNAL AND EXTERNAL FACTORS AFFECTING AUDITOR’S ABILITY IN DETECTING FRAUDULANCE FROM THE ACCOUNTING STUDENT’S PERSPECTIVE Liong, Jhun; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1311-1324

Abstract

In assessing financial information, auditors are required to be able to identify fraud to support the creation of transparency and accountability. Many recent financial statement fraud cases have demonstrated the auditor's failure to spot fraud. From many cases occurred and studies that have not yet provided a definite answer regarding the factors influencing an auditor's ability to detect fraud, this research paper was formed to examine the impact of professional scepticism, auditor competence, and red flags towards the auditor's ability to detect fraud as the dependent variable from the viewpoint of accounting students currently enrolled in college or have studied auditing through questionnaire. The sampling method conducted in this research is the non-parametric sampling method, specifically simple random sampling, which would then be processed using SPSS for descriptive statistics and PLS for model testing. The 197 questionnaires obtained and processed showed that each indicator was able to describe the variables used, the PLS model was able to provide pretty good predictions of the model, and each independent variable was able to provide a significant positive influence on its dependent variable. Therefore, in fraud detection, an auditor must always question the most minor thing in his findings, improve his ability to analyze the possibility of fraud occurring, and catch warning signs that often appear minor.
FINANCIAL DISTRESS AND SUSTAINABILITY REPORT: PERSPECTIVE FROM FOOD AND BEVERAGE INDUSTRY Widjaja, Aurellia Aretha Agustine; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1325-1337

Abstract

Stock return serves as a key indicator for investors in assessing the profit potential on their investment. Various factors influence stock return fluctuations, such as financial distress and sustainability reports. This research aims to examine the importance of considering these factors in investment decision-making, with a specific focus on food and beverage companies listed on Indonesia Stock Exchange. Financial distress is measured using Altman Z-Score, while sustainability reports are assessed through Sustainability Reporting Disclosure Index (SRDI). Using a purposive sampling method, this research analyzed 115 data samples from 41 companies over the period of 2021-2023. The research relies on secondary data, including financial statements, sustainability reports, and historical data of stock prices and dividends from each company. Thereafter, the data is processed and evaluated using Microsoft Excel and EViews 12. The findings confirm that financial distress has no significant effect on stock returns, while sustainability reports exert a significant negative impact. These findings provide valuable insights for companies’ stakeholders, as well as academics, to increase their awareness in financial distress and sustainability reports on stock returns performance. This research also offers valuable implications, particularly in enhancing the understanding of how financial distress and sustainability reports affect stock performance in the food and beverage industry.
KEY DRIVERS OF FIRM VALUE IN INDONESIA’S PROPERTY AND REAL ESTATE SECTOR Hartono, Gabriella Charissa; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1338-1349

Abstract

Maximizing firm values, as shown in the company’s stock prices, represents a long-term goal for companies. The firm value is impacted by various factors such as financial performance, tax avoidance, investment decisions, and funding decisions. The study explores the connection between financial performance, tax avoidance, investment decisions, and funding decisions on firm value in property and real estate companies listed on the IDX from 2019 to 2023. Financial performance is assessed using Return on Assets (ROA), tax avoidance by Cash Effective Tax Ratio (CETR), investment decisions through the Price-to-Earnings Ratio (PER), and funding decisions through the Debt-to-Equity Ratio (DER). The study analyzed 50 data from 13 companies using a purposive sampling technique. The research utilized secondary data from financial statements and annual reports published on the IDX, analyzed through multiple linear regression. The findings show that financial performance has a positive and significant impact on firm value. Investment decisions also have a positive and significant impact on firm value. However, tax avoidance does not have a significant impact on firm value, and funding decisions likewise do not have a significant impact. The results suggest that in order to increase firm value, property and real estate firms should focus on improving their financial performance and making optimal investment decisions.
THE FACTORS EFFECTING FIRM VALUE EVIDENCE FROM INDONESIA Supriliana, Ni Gusti Ayu Komang Tri; Wijaya, Henryanto
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1350-1355

Abstract

This study aims to measure the simultaneous and partial impact of Earnings Quality, Tangible Assets, and Leverage on Firm Value in real estate and property companies based on the Indonesia Stock Exchange (IDX) 2021-2023 as a limitation field. This study uses a data processing method with the EViews version 12 application. This study employs secondary data, with a sample of 26 companies selected using the purposive sampling method. The results show that Earnings Quality has an insignificant impact on Firm Value, Meanwhile, Tangible Assets and Leverage have a positive but insignificant impact on Firm Value. So, it can be concluded that tangible asset and leverage are accepted and earnings quality is rejected.
THE APPLICATION OF ENTREPRENEURIAL MOTIVATION AND SOCIAL MEDIA USE ON ENTREPRENEURIAL INTEREST AMONG GENERATION Z IN WEST JAKARTA Haliza, Sharyn; Widjaja, Oey Hannes
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1256-1265

Abstract

This research aims to examine the influence of entrepreneurial motivation and social media usage on entrepreneurial interest among Generation Z students at Tarumanagara University. The population of this research consists of Generation Z students enrolled at Tarumanagara University. A total of 100 students were selected as the sample using purposive sampling. Data were collected through a questionnaire distributed online via Google Forms. The data analysis technique employed the SmartPLS version 4 method. The results of the study indicate that entrepreneurial motivation and social media have a positive and significant effect on entrepreneurial interest among Generation Z students at Tarumanagara University.
THE EFFECT OF INTERNAL CONTROL AND INTERNAL AUDIT ON FRAUD PREVENTION IN PROCUREMENT OF GOODS/SERVICES IN THE GOVERNMENT OF ROKAN HULU DISTRICT Wutsqa, Urwatul; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1366-1378

Abstract

Fraud in procurement of goods and services in government institutions is a wrong action and harms state finances and disrupts good procurement principles. This fraud can occur in various phases, starting from the planning, implementation, to supervision stages, and the results actually cause state losses and have a negative impact on society. The purpose of this study is to analyze the impact of internal control and internal audit with inspection to prevent fraud in government procurement of goods and services. This study uses primary data with all respondents of the regional workforce (SKPD). This involves the procurement of goods and services in the government regulated by the Rokan Hulu region. The sample selection technique in this study uses the technique targeted purposive sampling, and SPSS statistical tool for data analysis. The results of this study indicate that internal control and internal audit in fraud prevention affect the procurement of goods and services. The impact of this study is expected to be the basis for improving the internal control system and reducing the risk of irregularities in the procurement of goods and services by conducting internal audits.

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