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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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EXPLORING THE IMPACT OF LEADERSHIP STYLES ON EMPLOYEE JOB PERFORMANCE - A CASE STUDY OF EMPLOYEES IN VIETNAMESE ENTERPRISES Lin, Linda Lin-Chin; Viet , Nguyen-Van
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.v3i3.1476-1482

Abstract

This study explores the impact of leadership styles on employee job performance in Vietnamese enterprises, focusing on authoritarian, democratic, and laissez-faire leadership styles. Through a questionnaire survey, 298 valid responses were collected and analyzed using SPSS 25.0, including descriptive statistics, reliability analysis, t-tests, ANOVA analysis, correlation analysis, and regression analysis.The findings indicate: (1) Authoritarian leadership has a significant negative impact on employee job performance; (2) Democratic leadership has a significant positive impact on employee job performance; (3) Laissez-faire leadership has a significant positive impact on employee job performance. This study emphasizes the flexible use of leadership styles to improve employee performance and suggests the reasonable application of democratic and laissez-faire leadership to foster responsibility and creativity among employees, ultimately enhancing company competitiveness and long-term growth.
THE EFFECT OF CORPORATE GOVERNANCE QUALITY, LEVERAGE AND OWNERSHIP STRUCTURE ON FIRM PERFORMANCE Herzani, Adinda Nariswari; Ekadjaja, Agustin
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.v3i3.1495-1505

Abstract

This research was done to collect empirical evidence concerning the effect of corporate governance quality or CGQ (Board Size & Board Independence), leverage (DER) and also ownership structure (OS) on firm performance (ROA) of financial sector companies listed on IDX or the Indonesia Stock Exchange for the 2021-2023 period. 153 data from 51 financial sector companies are valid sample data in this research. EViews 12 was used to process the data in this research. This research adopts a quantitative descriptive research approach with panel data regression to comprehensively investigate 51 financial sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Applying non-probability purposive sampling, the study combines cross-sector and time-series data to comprehensively examine how various factors influence performance over time. The results showed that board size had a significant effect on firm performance, while board independence did not have a significant effect on firm performance. Leverage was shown to have a significant effect on firm performance. However, ownership structure did not show a significant effect on firm performance. These findings provide insight for company managers in improving the quality of corporate governance and leverage management to support better firm performance in the financial sector.
DETERMINANTS OF BUDGET ABSORPTION MODERATED BY WORK PLAN AND ORGANIZATIONAL COMMITMENT Maharani, Apsari; Handoyo, Sarwo Edy
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.v3i3.1506-1521

Abstract

This research aims to examine the influence of budget planning and procurement of goods and services on budget absorption, with work plans and organizational commitment as moderators in the Directorate General of Intellectual Property (DGIP) of the Ministry of Law and Human Rights, Republic of Indonesia. By analyzing the data on budget absorption gathered between 2019 and 2022, it can be noted that the absorption rate has consistently decreased over these years and has not achieved full utilization, remaining below 100% annually. This trend in government budget absorption is prevalent across Indonesia, with a slow start at the beginning and acceleration toward the end of the fiscal year (Oktaliza Y., 2020). The decrease in DGIP's budget absorption has led to a reduction in the provision of intellectual property services to stakeholders. Therefore, it is necessary to examine several variables that influence budget absorption, including budget planning, procurement of goods and services, and organizational commitment, as identified in previous studies. This research adds the variable of work plans as a moderating factor, which has not been explored before. The study employed a questionnaire method administered to 30 selected respondents, comprising officials and employees of DGIP. The sample consisted of individuals involved directly in the processes of work and budget planning, procurement of goods and services, and budget absorption. The data were analyzed using quantitative methods and processed using Statistical Package for the Social Sciences (SPSS) version 27. The findings of this research indicate that budget planning and procurement of goods and services have a positive and significant impact on budget absorption within the DGIP of the Ministry of Law and Human Rights. Additionally, work plans moderate the influence of budget planning and procurement of goods and services on budget absorption. However, organizational commitment does not moderate the impact of budget planning and procurement of goods and services on budget absorption in the DGIP of the Ministry of Law and Human Rights.
THE EFFECT OF LIQUIDITY, SOLVENCY, ACTIVITY, AND PROFITABILITY ON FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES Kensa, Kensa; Ekadjaja, Agustin
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.v3i3.1522-1530

Abstract

Indonesia is a country with various economic and business activities. With the development of economic activities, companies that have similar sectors in Indonesia have emerged, creating competition between these companies. The development of the company itself can be assessed from the corporation’s financial performance, if the corporation has financial performance. Financial performance describes ability of a corporation to produces profits effectively and efficiently over a set period by leveraging its assets. This analysis aimed to examine the effect of liquidity, solvency, activity, and profitability on the financial performance of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) over period of 2021 to 2023. For this research, purposive sampling was used, resulting in the selection of 120 companies from the non-cyclical consumer sector registered in IDX. Data processing applied in this research was Eviews 12 software. Hypothesis testing method employed was multiple linear regression. The model estimation applied was the Fixed Effects Model (FEM) to ensure alignment with multiple linear regression in analyzing the data. This research utilizes Return on Assets (ROA) to assess the financial performance of company The results obtained in this research indicate that liquidity have significant positive effect on financial performance. Solvency have significant negative effect on financial performance. Activity do not have a negative dan insignificant effect on financial performance. Profitability have significant positive effect on financial performance.
THE ANALYSIS OF FACTORS AFFECTING SUSTAINABILITY REPORT DISCLOSURE AMONG IDX-LISTED HEALTH COMPANIES FOR THE PERIOD OF 2021-2023 Palwaguna, I Made Pahangga; 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.v3i3.1531-1544

Abstract

This research seeks to examine how profitability, leverage, corporate governance (measured by the percentage of independent commissioners), and firm size influence the disclosures in sustainability reports. The research used purposive sampling, focusing on 33 healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, resulting in 57 data observations for analysis. SPSS Statistics 27 software was employed for data analysis. The results indicate that profitability and leverage do not significantly affect sustainability report disclosures. In contrast, corporate governance, represented by the proportion of independent commissioners, has a significantly negative effect on these disclosures, whereas firm size shows a significantly positive impact.
THE IMPACT OF THE BOARD OF DIRECTORS’ EXPERIENCE, EDUCATION, AND COMPENSATION ON INDONESIAN BANKS’ FINANCIAL PERFORMANCE Sriwati , Sriwati; Verawati , Verawati; Kurniawan, Herni
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.v3i3.1545-1556

Abstract

The company's governance enables it to be regulated and overseen in order to adhere to the law, stakeholder expectations, and relevant business ethics and standards. For the firm to survive and prosper in the long run, the board of directors, which makes the majority of the decisions, chooses the company's strategic course. As a result, in order to motivate the board of directors to enhance financial performance, it is essential to secure their wellbeing by paying them. In addition to salary, the board of directors' expertise and education in business and finance are probably going to be a factor in enhancing Indonesian banks' financial performance. The aim of this study is to demonstrate empirically the relationship between the financial performance of Indonesian banks and the board of directors' experience, business and financial education, and salary. The research sample consists of banking businesses from 2019 to 2023, and the research methodology is quantitative description utilizing annual report data. The Eviews-12 software tool aids in this study by generating 155 observation data that can be processed. According to the study's findings, the bank's financial performance has been demonstrated to be improved by the board of directors' salary. The business and financial education of the board of directors cannot enhance or detract from the bank's financial performance. The same results have been shown by the board of directors' experience, which can enhance the bank's financial performance.
THE ROLE OF CELEBRITY ATTRACTIVENESS AND CREDIBILITY IN INFLUENCING IMPULSIVE BUYING TENDENCY FOR UNIQLO Mona, Cynthia Vanessa; Utama, Louis
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.v3i3.1557-1567

Abstract

The aim of this study is to examine the influence of celebrity attractiveness and celebrity credibility on impulsive buying tendency, as well as to test purchase intention as a mediator between celebrity attractiveness, celebrity credibility, and impulsive buying tendency. The sample used in this study consists of 311 respondents who have purchased Uniqlo products. Data were collected through an online questionnaire distributed via Google Forms using a non-probability sampling technique. The collected data were then processed using PLS-SEM with the assistance of SmartPLS 3 software. The results of this study indicate that: Here’s a more fluent paraphrase of your statement:(a) The attractiveness of a celebrity positively influences impulsive buying tendencies. (b) The attractiveness of a celebrity positively impacts purchase intention. (c) A celebrity’s credibility has a positive effect on impulsive buying tendencies. (d) A celebrity’s credibility positively influences purchase intention. (e) Purchase intention has a positive impact on impulsive buying tendencies. (f) Purchase intention acts as a mediator in the relationship between celebrity attractiveness and impulsive buying tendencies. (g) Purchase intention mediates the effect of celebrity credibility on impulsive buying tendencies.
THE IMPACT OF E-WOM QUANTITY AND E-WOM CREDIBILITY ON ONLINE PURCHASE INTENTIONS FOR GARNIER WITH BRAND IMAGE AS A MEDIATING FACTOR Surya, Dominic Kenji Kurnia; Utama, Louis
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.v3i3.1568-1579

Abstract

This study looks at how brand image mediates the relationship between e-WOM quantity and e-WOM purchase ability and online purchase intentions. This study, which includes 160 samples, focuses on Garnier product users in Jakarta. Researchers used SmartPLS4 software to evaluate data obtained via a questionnaire instrument (G-form). The study's findings indicate that online purchase intentions for Garnier goods in Jakarta are positively impacted by e-WOM quantity, e-WOM legitimacy, and brand image. Using Garnier goods in Jakarta, this study examines how brand image influences online purchase intentions by balancing e-WOM credibility and quantity. shows how crucial it is for businesses, particularly Garnier, to boost the volume and legitimacy of e-WOM and improve brand perception in order to stimulate online customer purchase intentions. In order to draw in more customers and increase sales on bold platforms, businesses should concentrate their efforts on enhancing the caliber of reviews and bolstering brand image through efficient marketing techniques. Apart from that, companies also need to consider managing their online reputation on an ongoing basis to remain competitive in a competitive market.
CORPORATE GOVERNANCE ATTRIBUTES AND EARNINGS QUALITY: EMPIRICAL STUDY OF INDONESIAN BANKS (2019-2023) Liong, Jhun; Yessica, Tiffany; 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.v3i3.1580-1593

Abstract

Banking is one of the sectors that commonly attracts investors and is also one of the industries constantly scrutinized for the accuracy of its financial data, particularly profit. Profit helps investors determine whether the companies they are investing in will provide the necessary returns. Therefore, high-quality reported profit enables investors to make informed choices. Companies that understand that profit is a key component for investors often exploit information gaps between the firm and the investors, choosing to distort financial reports when times are tough. Thus, profit manipulation is closely tied to the principles of good corporate governance. Despite numerous cases and studies conducted, adequate information regarding the influence of good corporate governance on profit quality remains lacking. Therefore, further testing is necessary to examine the effect of good corporate governance—including managerial ownership, independent commissioners, audit committees, and the number of directors—as independent variables on profit quality, which serves as the dependent variable. The data was obtained from the financial statements of banking companies listed on the IDX from 2019 to 2023, using a non-probability sampling method specifically the purposive sampling technique. From the final dataset of 127 processed entries, it can be concluded that profit quality is influenced by the number of directors while managerial ownership, independent commissioners, and audit committees do not have an impact on profit quality.
THE EFFECT OF TAX AVOIDANCE, PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON EARNINGS MANAGEMENT Halim, Caroline Maretha; 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.v3i3.1594-1604

Abstract

Companies frequently use earnings management to falsify financial figures in order to accomplish specific goals. Numerous financial and operational elements, such as tax evasion, profitability, leverage, and firm size, might have an impact on this activity. The purpose of this study is to look at how these factors affect profits management in consumer goods businesses that are not cyclical and are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The research employs a purposive non-probability sampling method, resulting in a final sample of 127 data from 31 companies. The associations between variables are examined applying multiple linear regression analysis. The findings reveal that corporate size and leverage significantly impact earnings management. This suggests that businesses with more debt are more likely to manipulate earnings, possibly in order to satisfy debt covenants or enhance their financial soundness in the eyes of creditors. Larger companies may also be more likely to strategically modify their earnings due to their greater resources and regulatory scrutiny. Profitability and tax evasion, however, have little bearing on profits management. This suggests that efficiency, not opportunistic earnings manipulation, is the main reason why company tax planning tactics are used. Likewise, highly profitable firms may not feel pressured to alter reported earnings, as their financial performance is already strong. These results provide valuable insights for regulators, investors, and policymakers in understanding corporate financial behavior and enhancing transparency in financial reporting.

Page 65 of 66 | Total Record : 660

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