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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 774 Documents
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THE INFLUENCE OF LOCAL FOOD SATISFACTION AND DESTINATION IMAGE ON OVERALL TOURIST EXPERIENCE THROUGH TOURIST PERCEPTION Buana, Salsabila Ayunda Martsa; Tunjungsari, Hetty Karunia
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.v3i1.527-537

Abstract

This study comprehensively investigates the multifaceted influence of Local Food Satisfaction and Destination Image on the Overall Tourist Experience, with a particular focus on analyzing the mediating role of Tourist Perception. In today's tourism environment, where genuine experiences and favorable impressions are essential to traveler choices and contentment, a deep comprehension of these influencing elements is vital for achieving success in the destination. Using a quantitative method, this study gathered data from 200 participants who possessed previous tourism experiences, via the dissemination of a structured questionnaire. Data examination was performed via Structural Equation Modeling (SEM) to empirically evaluate the proposed direct and indirect connections between the variables in the conceptual framework. The results clearly demonstrate that both Local food satisfaction and a favorable destination image have a strong and significant impact on tourists’ views of a location. Additionally, our findings affirm that Tourist Perception serves as an essential partial mediator, successfully conveying the beneficial impact of local food gratification and destination perception towards an improved complete tourist experience. The real-world applications of this study offer significant direction for destination coordinators, travel promoters, and various participants in formulating enhanced approaches to improve the visitor experience, by highlighting the enhancement of exceptional local food options and the strengthening of a genuine and favorable destination image
FINANCIAL DISTRESS, AUDIT COMMITTEE, INDEPENDENT COMMISSIONER, AND AUDIT QUALITY'S IMPACT ON BANKING TAX AVOIDANCE Kurniawati, Herni; Jap, Yustina Peniyanti
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.v3i3.1208-1221

Abstract

Since both tax avoidance and tax planning use legal means to lower or eliminate tax obligations, tax avoidance is defined as a tax reduction activity. It can range from profitable tax investments (like tax-exempt communal bonds) to aggressive strategies that might not be defended if challenged. In reality, tax evasion is a complicated issue as, while it does not violate any laws, the government opposes tax collectors having the authority to control taxes. As a result, studies on tax evasion across a range of corporate industries and nations yield varying conclusions. The aim of this study is to provide empirical evidence regarding the effects of Independent Commissioners, Audit Committees, and Audit Quality on tax avoidance actions taken by public bank managers. The research methodology is quantitative description utilizing annual report data, and the research sample is the banking industry during the period 2019–2022. The Eviews 12 software program is utilized to support this research. The study's findings demonstrate that financial distress, audit quality, and independent commissioners can all reduce the amount of tax avoidance behavior carried out by banking management. However, the number of audit committees owned by banks cannot both increase or decrease the tax avoidance behavior of banking management. With the goal of lowering potential tax avoidance behavior by management, the contribution to this study gives stakeholders—including shareholders and the government (Directorate General of Taxes)—insight into the significance of the board of commissioners' and audit committee's roles, audit quality, and the financial difficulties that banks face.
DETERMINANTS OF CAPITAL STRUCTURE: EVIDENCE FROM FOOD AND BEVERAGE COMPANIES IN INDONESIA Kusumajaya, Clarissa Eunike; Susanti, Merry
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.v3i4.1222-1233

Abstract

Capital structure holds a significant role in determining the companies’ financial stability. Managing the combination of debt and equity as funding sources is a strategic decision that management must make in ensuring that the company's financing is used efficiently, supporting operational growth and maintaining financial stability. This study aims to determine the effect of profitability, liquidity, asset structure, and firm size on the capital structure of a company. Observations in this study consisted of 108 data derived from 36 food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. The sample selection technique applied was purposive sampling. Data processing in this study was carried out using EViews 13 software. The hypothesis testing method applied in the study was the multiple linear regression model. Estimation of multiple linear regression models suitable was the Fixed Effect Model (FEM). Capital structure in this study was measured by the Debt on Equity (DER) parameter. The data, after processed, indicated that profitability and liquidity negatively and significantly affect the capital structure, company size positively and significantly affect the capital structure, wile asset structure had no impact on the capital structure. The findings of this study provide insights into how internal factors can affect the decisions of capital structure and the financial stability of the firm. Management can use this result to optimize financing policy, while investors can use this as a guide in assessing the company's capital policy.
THE INFLUENCE OF SALES GROWTH, LEVERAGE, COMPANY SIZE, AND PROFITABILITY ON TAX AVOIDANCE IN CONSUMER NON-CYCLICALS COMPANIES FROM 2021 TO 2023 Dintia, Cecilia; 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.v3i3.1234-1244

Abstract

The purpose of this study is to gather empirical data regarding the effects of sales growth, leverage, company size, and profitability on tax avoidance. Focusing on consumer non-cyclicals companies that listed on the Indonesia Stock Exchange (IDX), the study used a purposive sampling method to select a data set of 124 samples from 52 companies covering the period 2021 to 2023. To analyze the data, SPSS version 25 was employed, and multiple linear regression analysis was applied to examine the relationships among these variables. The findings indicate that sales growth has a positive effect on tax avoidance. Conversely, profitability shows indicates a detrimental effect on tax avoidance. Meanwhile, leverage and company size were found to have no significant effect on tax avoidance within the sample. This study aims to contribute to the literature on tax avoidance by clarifying the role of specific financial factors in influencing tax strategies among consumer non-cyclicals companies in Indonesia. The expectation is to minimize tax avoidance actions that could result in significant losses to the state. The insights provided can serve as valuable references for managers and policymakers, helping them to understand the financial characteristics that drive tax avoidance behavior. Additionally, this research encourages further exploration into other factors that may influence tax avoidance, ultimately supporting a more comprehensive understanding of corporate tax practices.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF PHARMACEUTICAL COMPANIES DURING AND AFTER THE COVID-19 PANDEMIC Natsir, Khairina; Bangun, Nurainun
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.v3i3.1245-1259

Abstract

The goal of this study is to evaluate the financial performance differences of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the COVID-19 pandemic (2020-2021) and after the pandemic (2022-2023). The research focuses on five main financial performance indicators: profitability, leverage, liquidity, efficiency, and company growth. Profitability is measured using Return on Assets (ROA) and Net Profit Margin (NPM), leverage through Debt to Equity Ratio (DER), liquidity through Current Ratio (CR), efficiency using Total Asset Turnover (TATO), and company growth through Sales Growth. The sample consists of 11 pharmaceutical companies listed on the IDX. Financial performance data before and after the pandemic will be analyzed using the paired sample t-test method to assess whether there is a significant difference between the two periods. This study aims to provide insights into the long-term effects of the COVID-19 pandemic on the financial performance of pharmaceutical companies in adapting to changes post-pandemic. The findings show no significant difference in ROA, NPM, CR, TATO, and Sales Growth between the pandemic period (2020-2021) and the post-pandemic period (2022-2023), though there is a difference in DER performance between the two periods.
IMPACT OF ORGANIZATIONAL LEARNING ON JOB SATISFACTION, COMMITMENT, AND PERFORMANCE OF PRIVATE BANK EMPLOYEES Turangan, Joyce A.; Ruslim, Herman
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.v3i3.1260-1268

Abstract

Employee performance serves as a vital measure in projecting future success within organizations. Key factors that influence this performance include organizational learning, job satisfaction, and employee commitment. This research investigates how organizational learning affects job satisfaction, organizational commitment, and employee performance, alongside the impact of job satisfaction and organizational commitment on performance outcomes. A quantitative method was applied through non-probability sampling, specifically convenience sampling. Primary data were obtained via an online survey involving 105 private bank employees in Tangerang, and analyzed using SmartPLS 4. The findings reveal that all proposed variables significantly and positively influence employee performance. Moreover, both job satisfaction and organizational commitment are proven to partially mediate the relationship between organizational learning and employee performance.
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.

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