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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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CEO BIAS, MORAL HAZARD AND ADVERSE SELECTION: A LITERATURE REVIEW ON RISK DYNAMICS IN DIGITAL BANKING IN INDONESIA, WITH A PITCHING RESEARCH APPROACH Mardjono, Amerta; Maupa, Haris; Setyawan, Ignatius Roni
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.v3i3.1483-1494

Abstract

This paper investigates the impact of CEO bias, specifically overconfidence, on the financial sustainability of digital banks and the relationship between these risks. To organize prospective assessment into CEO decision-making within the digital banking industry, the evaluation employs the pitching research methodology (Faff, 2015 and 2024).This study compares and contrasts an array of existing theories and prior academic findings published between 1970 and 2024, categorized into key components such as CEO bias, moral hazard, adverse selection, and fintech solutions, and how each of these interacts with financial sustainability and governance in digital banking. This study indicates that CEO overconfidence plays a critical role in influencing the risk management practices of digital banks, particularly in the context of moral hazard and adverse selection. While fintech innovations such as big data and machine learning have improved banks' ability to assess borrower risk, they cannot fully mitigate the risks posed by information asymmetry, especially when CEO bias skews decision-making. This paper is expected to fill part of a gap in linking the studies of how CEO bias impacts the financial sustainability of digital banks, exposing moral hazard and adverse selection. It provides a practical approach to examining the moderating influence of CEO bias on moral hazard and adverse selection in Indonesia’s digital banking sector, where fintech tools are heavily relied upon. While previous research has focused on the technical risks of fintech solutions, this paper explores how behavioral biases, particularly overconfidence, impact digital banking sustainability.
CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON INCOME SMOOTHING Nariman, Augustpaosa; Hastuti, Rini Tri; Flolinda, Karin; Sefika, Salva
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.v3i3.1379-1389

Abstract

Net profit information is very important for the sustainability of the corporate's operational activities and investor confidence in investing their funds, so that corporate management practices income smoothing or income smoothing by manipulating the corporate's financial statements. Several previous studies, there are gaps in experiment outcomes from one experimenter to another, so this study tries to re-examine the gaps or gaps found in several studies. This study is a replication study to re-examine several factors that influence income smoothing by using Corporate size as a moderating instrument variable. The addition of this moderation instrument variable aims to increase the depth of analysis and provide a more nuanced understanding of the relationship between the dependent instrument variable and the independent instrument variable. Moderating instrument variables can strengthen the relationship between the two instrument variables. The purpose of this study is to determine the effect of the current ratio and debt to equity ratio on income smoothing with corporate size as a moderating instrument variable in manufacturing corporates listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purpose sampling technique with data for three years obtained from the website www.idx.co.id. Data processing in this study used SPSS version 27 and Microsoft Excel 2016 applications. The analysis in this study used logistic regression analysis for the current ratio and debt to equity ratio hypotheses and absolute difference analysis for the current ratio and debt to equity ratio on income smoothing with corporate size as a moderating instrument variable. The outcomes of this study indicate that the current ratio and debt to equity ratio do not affect income smoothing. Corporate size as a moderating instrument variable cannot moderate the current ratio and debt to equity ratio instrument variables on income smoothing.
CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT PERCENTAGE AND DER PERCENTAGE ON INCOME SMOOTHING Nariman, Augustpaosa; Hastuti, Rini Tri; Flolinda, Karin; Sefika, Salva
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.v3i3.1390-1400

Abstract

Net profit information is very important for the sustainability of the corporate's opepercentagenal activities and investor confidence in investing their funds, so that corporate management practices income smoothing or income smoothing by manipulating the corporate's financial statements. Several previous studies, there are gaps in experiment outcomes from one experimenter to another, so this study tries to re-examine the gaps or gaps found in several studies. This study is a replication study to re-examine several factors that influence income smoothing by using Corporate size as a moderating instrument variable. The addition of this modepercentagen instrument variable aims to increase the depth of analysis and provide a more nuanced understanding of the relationship between the dependent instrument variable and the independent instrument variable. Moderating instrument variables can strengthen the relationship between the two instrument variables. The purpose of this study is to determine the effect of the current percentage and DER percentage on income smoothing with corporate size as a moderating instrument variable in industry corporates listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purpose sampling technique with data for three years obtained from the website www.idx.co.id. Data processing in this study used SPSS version 27 and Microsoft Excel 2016 applications. The analysis in this study used logistic regression analysis for the current percentage and DER percentage hypotheses and absolute difference analysis for the current percentage and DER percentage on income smoothing with corporate size as a moderating instrument variable. The outcomes of this study indicate that the current percentage and DERpercentage do not affect income smoothing. Corporate size as a moderating instrument variable cannot moderate the current percentage and DER percentage instrument variables on income smoothing.
THE INFLUENCE OF BANKING HEALTH LEVELS BY USING RGEC METHOD ON BANKING FINANCIAL PERFORMANCE Wijaya, Lareina; Imelda, Elsa
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.v3i3.1401-1409

Abstract

Financial performance being a sentimental sense of company’s financial to facilitate bank management and investment decisions for mitigate risk and strengthen profitability. This study aim to analyze and to examine the impact of RGEC method on the profit growth of companies listed on IDX in five periods, 2019-2023. Determination of the sample by using the method of purposive sampling. The type of research used is quantitative using secondary data that acquired from company’s annual reports from 2019 to 2023 periode with a total sample selected about 42 banking companies. The tool used is multiple linear regression assisted by eviews13. Results obtained in the research indicate that RGEC significantly impacted companies profit growth in 2019-2023 period. Risk profile proxied with non performing loan and good corporate governance proxied with board of independent commissioners has negative impact on profit growth. On the other side, capital proxied by capital adequacy ratio positively impact on companies profit growth. Whereas earnings proxied by net interest margin does not affect banking profit growth listed on IDX during 2019 and 2023.
THE INFLUENCE OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON FINTECH USER LOYALTY MODERATED BY TRUST Afrian, Yossy; Setijaningsih, Herlin Tundjung
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.v3i3.1410-1421

Abstract

The rapid growth of financial technology (fintech) in Indonesia has changed the landscape of financial services, particularly among younger generations, with 78% of Millennials and Gen Z using fintech applications daily. However, retaining customer loyalty remains a challenge due to growing competition and concerns about security, privacy, and reliability. This study looks at how perceived ease of use, perceived usefulness, and trust affect Fintech user loyalty in Indonesia. This study examines the influence of perceived ease of use, perceived usefulness, and trust on Fintech user loyalty in Indonesia. A quantitative research method was used, using a structured questionnaire that was distributed online to 121 active Fintech payment services users. SmartPLS 4.0 software was used for Partial Least Squares-Structural Equation Modeling (PLS-SEM) to analyze data. The results show that while perceived usefulness greatly increases loyalty, perceived ease of use has a positive but insignificant effect on Fintech user loyalty. As expected, trust has no moderating effect on the association between these parameters and user loyalty, indicating that loyalty is shaped independently by them. These results highlight the importance of perceived usefulness in fostering Fintech user loyalty and emphasize the need for providers to focus on delivering tangible benefits to enhance user retention. Future studies should broaden the demographic focus and investigate other factors affecting user behavior in order to offer more comprehensive insights into Fintech uptake and loyalty.
FACTORS INFLUENCING PURCHASE INTENTION OF FRENCH FRIES 2000 Wijaya, Nicolas Pratama; Andrew, Richard
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.v3i3.1422-1432

Abstract

PT. Siantar Top, Tbk., the company of nationwide product, French Fries 2000, is currently navigating significant challenges in its sales performance, with a reported decline of 3.33% compared to the previous year. Specifically, sales have decreased from Rp4.931.554.000,00 to Rp4.767.207.000,00. This downturn is primarily attributed to a reduction in consumer purchase intention, which appears to be influenced by several critical factors. Among these are product quality, which can affects consumer trust in a brand or company; product availability, which can limit purchasing opportunities on the product; and product safety, as consumers increasingly prioritize health and safety in their purchasing behavior due to the new normal established by Corona viruses. The objective of this study was to examine the influence of product quality, availability of product, and safety of product on intention to purchase French Fries 2000 products. The population in this study consists of 100 consumers who are aware of, have personally purchased, and have consumed French Fries 2000 products in the Jabodetabek area. The convenience sampling method was used by distributing questionnaires both directly and online through Google Forms media which were then analyzed using PLS-SEM. The findings of this study indicate that product quality can affect purchase intention in French Fries 2000 products, product availability can affect purchase intention in French Fries 2000 products and product safety can affect purchase intention in French Fries 2000 products.
UNVEILING THE ROLE IN SHAPING SUSTAINABILITY REPORTING IN THE MINING SECTOR Ardhani, Chrystabelle Audrey; 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.v3i3.1433-1444

Abstract

The social and environmental responsibilities of companies have drawn public attention to their economic, social, and environmental performance. This has an impact on collective survival due to the effects caused by the company's operational activities. Therefore, companies are increasingly focusing on their surrounding environment by implementing CSR, which is reported through Sustainability Reporting Disclosure. This reporting is also influenced by corporate governance principles and the performance achieved. This research was conducted to provide empirical evidence on the influence of governance and corporate performance on sustainability reporting disclosure. The companies selected for the study are those in the mining industry that published sustainability reporting disclosures during the research period from 2019 to 2023. The research sample was chosen using purposive sampling, with a total of 19 companies out of 42 companies. The analysis that is used to test the research hypothesis is linear regression analysis. The results of the study show that the board of directors has a positive and significant influence on Sustainability Reporting Disclosure, while the audit committee, profitability, and leverage have no influence on Sustainability Reporting Disclosure. This research provides information to stakeholders regarding factors that can improve the information in corporate sustainability reports. From these findings, it can be seen that governance and corporate governance do not have a significant impact on sustainability reporting disclosure, suggesting that companies should focus not only on these factors but also consider other factors.
ANALYSIS OF CAPITAL BUFFER, BOARD GENDER DIVERSITY, OWNERSHIP CONCENTRATION, AND INDEPENDENT COMMISSIONERS ON BANK STABILITY Hendra, Hendra; Setijaningsih, Herlin Tundjung
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.v3i3.1445-1457

Abstract

The objective of the research is to examine the impact of capital buffer, board gender diversity, ownership concentration, and independent commissioners on the stability of Indonesian banks. Data was obtained from the Financial Services Authority's (OJK) website, with a particular emphasis on commercial banks from 2019 to 2023. The study encompasses 14 listed commercial banks that are classified as KBMI 3 and KBMI 4, except for Sharia Banks. Z-Score is the dependent variable used to measure bank stability, and the independent variables are capital buffer, ownership concentration, gender diversity on the board, and independent commissioners. The results suggest that the capital buffer has a substantial positive effect on the stability of Indonesian banks. A sufficient capital buffer can echance the confidence of clients and investors in the bank's stability, potentially improving its market value and financial performance. Results show that ownership concentration demonstrates negative and insignificant effects on bank stability. Conversely, board gender diversity and independent commissioners shows a positive and insignificant correlation with bank stability. The study recommends strengthening the role of independent commissioners and advancing gender diversity. Regulators are advised to enforce governance standards and oversee ownership structures. Additionally, the findings support stricter capital requirements to enhance banking sector stability.
THE FACTORS EFFECTING FIRM PERFORMANCE EVIDENCE FROM INDONESIA Mishael, Audi; 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.v3i3.1458-1465

Abstract

This study aims to validate and quantify the simultaneous and partial effects of Intellectual Capital, Firm Size Liquidity, on Financial Performance 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 research determined 120 observational data that were taken using purposive sampling method with a total of 40 companies. The data used in this research is secondary data, collected through a literature review. The results show that Intellectual capital and Liquidity has a negligible impact on the Financial Performance, while firm size has a positive and substantial impact on the Financial Performance. Therefore, it can be inferred that Firm Size are accepted and Intellectual Capital and Liquidity is rejected.
USING OF THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY IN THE ACCEPTANCE OF MOBILE BANKING APPS Lukman, Hendro; Imelda, Elsa; Vianney, Vannessa Maria; Darwis, Andrea Stephanie; Pratama, Go Cecilia Claudia
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.v3i3.1466-1476

Abstract

Current technological developments are also felt in personal financial activities. Personal financial activities will be related to banking business services. One of the impacts of implementing technology for personal financial activities is the Mobile Banking Application (Apps -M Banking). The research to analyzes the acceptance of Apps. M-Banking by customers. The analysis uses the Unified Theory of Acceptance and Use of Technology approach. This study is descriptive quantitative using primary data. Data collection using digital questionnaires with convenience and snowball methods. The data collected were 75 respondents. The analysis used Structural Equation Modeling with Performance Expectancy, Efficient Expectancy, Social Influence and Facility Condition as independent variables. The results of this study indicate the Performance Expectancy, Social Environment do not affect the Use Behavior of bank customers in using Apps. M-Banking through Behavioral Intention. While Effort Expectancy and Facility Condition affect Use Behavior using the Mobile Banking application through Behavioral Intention. The conclusion of this study shows that App. Conventional bank M-Banking has not fully met customer expectations so that the social environment does not affect it even though easy use and support facilities already support it. This study provides input for banks to improve the M-Banking App to further improve customer performance.

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