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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 774 Documents
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FACTORS THAT AFFECT DIVIDEND POLICY DURING THE COVID-19 PANDEMIC Aristie, Evelyn; 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.v3i3.1657-1669

Abstract

This research aims to obtain empirical evidence regarding the influence of free cash flow, business risk and investment opportunity set on dividend policy in banking companies listed on the Indonesia Stock Exchange in the 2020-2022 period. Sample selection was carried out using purposive sampling, resulting in a total sample of 13 companies. Next, data model selection, classical assumption testing, data analysis and hypothesis testing are carried out. The data was processed using the E-views 12 application and the research model used was random effect model (REM). The research results show that dividend policy, which is the dependent variable, is not influenced by free cash flow, business risks and investment opportunities. The absence of a significant influence from these three variables could be due to the ongoing Covid-19 pandemic during the research.
THE INFLUENCE OF PROFITABILITY, FINANCIAL PERFORMANCE, AND CSR-D PRACTICES ON STOCK RETURN Kamu, Jessica Hannah; 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.v3i3.1670-1677

Abstract

This study aims to analyze the impact of Return on Assets (ROA), Earnings per Share (EPS), and Corporate Social Responsibility Disclosure (CSR-D) on the stock returns of banking companies listed on the Indonesia Stock Exchange (IDX) from 2019-2023. The research employs a quantitative approach with multiple linear regression analysis with the help of microsoft excel 2016 and spss version 27. Data were obtained from the annual financial reports of banking companies from 2019 to 2023. The results indicate that ROA significantly influences stock returns, whereas EPS and CSR-D do not show a significant relationship. Therefore, investors may consider profitability aspects when making investment decisions in the banking sector. This research contributes to the understanding of fundamental factors affecting stock returns and serves as a reference for stakeholders in their investment strategies.
THE EFFECT OF INSTITUTIONAL OWNERSHIP, BOARD SIZE, AND INDEPENDENT COMMISSIONER ON FINANCIAL PERFORMANCE Kristiani, Diana; 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.v3i3.1678-1689

Abstract

This research aims to collect empirical data that will explain the impact that institutional ownership, board size, and independent commissioners have on financial performance, as assessed by return on assets within the banking sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. It is determined by dividing the net profit after taxes by the total assets of the company. The calculation for the institutional ownership variable involves dividing the total number of shares that are outstanding by the number of shares that individual institutions hold. The board size variable is determined by the total number of active board members in the company, whereas the independent commissioner variable is determined by the proportion of independent commissioners to the total number of commissioners in the company. The company's annual report served as the source for the secondary data used in this research and was analyzed using the Microsoft Excel version 2016 application and the SPSS version 25 program. The results of the research show that only the board of directors size variable has a significant effect on the company's financial performance, which is proxied by ROA. Meanwhile, the institutional ownership and independent commissioner variables do not show a significant influence on financial performance.
THE INFLUENCE OF PROFITABILITY, INSTITUTIONAL OWNERSHIP, AND MANAGERIAL OWNERSHIP ON STOCK RETURN IN THE ENERGY SECTOR Aurora, Jessica Verlyn; 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.v3i3.1690-1701

Abstract

This study aims to examine how stock returns in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 timeframe are impacted by profitability, institutional ownership, and management ownership. With the aid of Microsoft Excel 2016 and SPSS version 25, multiple linear regression analysis was performed on secondary data taken from firm financial reports. The percentage of shares held by institutions is the basis for institutional ownership, the percentage of shares held by firm management is the basis for managerial ownership, and Return on Assets (ROA) is the basis for profitability. The findings demonstrate that profitability positively and significantly impacts stock returns, suggesting that more profitable businesses typically offer larger stock returns. The fact that managerial and institutional ownership have no discernible impact on stock returns, however, suggests that managerial shareholding and institutional investor participation have no direct bearing on a company's stock performance. This analysis suggests that while institutional and management ownership are not determining variables in predicting stock returns, investors should prioritize profitability when making judgments about energy sector investments.
THE IMPACT OF CORPORATE GOVERNANCE, PROFITABILITY AND LIQUIDITY ON DIVIDEND POLICY IN NON-CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD Bonal, Emilie Monique; 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.v3i3.1702-1713

Abstract

This study aims to empirically analyze the effect of board size, board independence, profitability, and liquidity on dividend policy in non-cyclical segment companies published on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research utilized 90 valid data points obtained from 30 non-cyclical companies as the research sample. The sampling method employed purposive sampling technique. Hypothesis testing was conducted using multiple linear regression, with data processing carried out using E-Views version 12 software. The appropriate model for this multiple linear regression analysis is the Fixed Effect Model (FEM). This study uses Dividend Payout Ratio (DPR) as a parameter to measure the company's dividend policy. The finding of the data processing indicate that board size and board independence have a crucial good influence on dividend policy, while profitability and liquidity do not have a crucial effect on dividend policy.
THE EFFECTS OF QUALITY, ECONOMIC, SOCIAL, AND CAREER MOTIVATION ON PUBLIC ACCOUNTANTS' INTEREST IN TAKING THE CPA EXAM Oeyardi, Jesselyn; 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.v3i3.1714-1734

Abstract

This study intends to examine how public accountants' interest in pursuing CPA certification is influenced by their motivational factors, including quality motivation, economic motivation, social motivation, and career motivation. There are 71 public accountants who responded to this study by purposeful sampling. The application SmartPLS was used to test the hypothesis. According to the study, quality motivation and career motivation did not have a significant influence on the public accountant's interest in obtaining CPA certification, while economic motivations and social motivation had a significant impact on public accountants' interest in getting CPA.
TO EXPLORE THE RELATIONSHIP BETWEEN ORGANIZATIONAL CITIZENSHIP BEHAVIOR AND JOB PERFORMANCE, WITH JOB SATISFACTION AS THE MEDIATING VARIABLE Chin Lin, Linda Lin; Kuei Tsao, Ping; Ning Huang, Tsu; Ning Hu, Chun
International Journal of Application on Economics and Business Vol. 3 No. 4 (2025): November 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i4.1735-1744

Abstract

In today’s business environment, companies face expectations and pressures from various stakeholders, with employees being the most important. Attracting employees and establishing interaction with them is a key factor in creating a competitive advantage for the business. Employee engagement with the company is typically influenced by their attitudes and feelings toward the organization. Employees' pride in the company will stem from their positive perceptions of the business and its achievements. As a result, they will put more effort into contributing to the business and demonstrate greater loyalty to the company. In today’s Taiwan, the post-pandemic era and the trend of declining birth rates have put significant pressure on companies that focus on human resource services. As a result, employee organizational citizenship behavior and job performance have become increasingly important topics for businesses. This study aims to explore the relationship between organizational citizenship behavior (OCB) and employee job performance, and further examine the mediating role of job satisfaction in this relationship. As a voluntary behavior that goes beyond job responsibilities, OCB has a profound impact on organizational operations, while employee job performance is an important indicator of employee contributions. Previous studies have primarily focused on the direct relationship between OCB and employee job performance. However, job satisfaction, as a potential mediating variable, has not been sufficiently explored. This study uses a questionnaire survey method to collect data from employees in various service industries and employs SPSS statistical analysis to examine the mediating effect of job satisfaction on the relationship between OCB and employee job performance. The results show that OCB has a positive impact on employee job performance, with job satisfaction playing an important mediating role. Specifically, when employees exhibit higher levels of OCB at work, it enhances their job satisfaction, which in turn boosts their job performance. The results of this study not only enrich the theoretical foundation between OCB and employee job performance, but also highlight the importance of job satisfaction in this relationship, providing practical recommendations for businesses in human resource management. Future research could further explore other potential mediating variables, as well as the differences in OCB and employee job performance across different cultural contexts.
A STUDY ON HOME PURCHASE DECISIONS AMONG VIETNAMESE SPOUSES’ HOUSEHOLDS IN TAINAN Chung Huang, Kan; Chin Lin, Linda Lin; Pin Chou, Kuei; Fang Zhuang, Shu; Hui Yang, Chiao
International Journal of Application on Economics and Business Vol. 3 No. 4 (2025): November 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i4.1745-1755

Abstract

Previous research on households of new immigrant spouses in Taiwan has mainly focused on family upbringing and individual social adaptation. Studies such as Chen (2010), Liu et al. (2015), Chen et al. (2016), Wu & Tsai (2017), and Chen & Lin (2019) have highlighted the challenges and adaptations faced by new immigrant households under conditions of cultural differences and economic disadvantage. However, the crucial issue of housing remains underexplored. Moreover, existing housing policies and real estate market studies rarely reflect the real experiences of immigrant groups, especially the influence and agency of female immigrant spouses in household asset decisions. As Taiwan's demographic structure changes, new immigrants have become a significant group in housing demand, with Vietnamese spouses being the largest subgroup. This study aims to explore the motivations, information sources, cultural identities, and practical challenges of Vietnamese spouse households when purchasing homes. The findings contribute to filling the research gap and provide essential references for the design of multilingual and multicultural housing policies. This study focuses on Tainan City and adopts a qualitative research approach through in-depth interviews with eight Vietnamese spouses aged between 30 and 50 who have already purchased homes. The interviews covered their home-buying experiences, family role divisions, information acquisition methods, cultural values, and housing expectations. Thematic analysis was used to derive decision-making patterns and influencing factors in their home purchase behavior. Results show that home-buying motivations are closely linked to their Taiwanese spouses, primarily driven by the need for residential stability, children's education, and long-term settlement. Most prefer townhouses with spacious and multi-functional interiors. Although some new immigrants have basic knowledge of the real estate market, most still rely on their spouses or family for support, indicating limited access to market and policy information. Culturally, traditional Vietnamese family values and religious beliefs continue to influence housing decisions and spatial use.
BLENDING OLD AND NEW, THRIVING LOCALLY TOGETHER- A PROPOSAL OF BOT PROJECT OF TAINAN ANCIENT FISH MARKET Chih Wang, Chien; Tsai Lu, Te; Chun Chiu, Hui
International Journal of Application on Economics and Business Vol. 3 No. 4 (2025): November 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i4.1756-1769

Abstract

The present study uses the Tainan Old Fish Market BOT (Build-Operate-Transfer) project as a case study to explore how traditional and modern elements can be integrated. Through the processes and planning outcomes of local participation and co-prosperity mechanisms, this research provides a reference proposal case for promoting the revitalization of historic buildings through blending old and new as well as thriving locally together.This study adopts literature analysis and case investigation to thoroughly examine the planning, design, operation, and benefit evaluation of the Old Fish Market BOT project, presenting a comprehensive overview of a BOT project. The findings indicate that the key to the BOT model lies in sound regulatory design, collaboration among diverse stakeholders, and a high degree of community participation. In this case, civic movements and local opinions were incorporated during the design phase, preserving the original building structure while integrating multiple functions such as accommodation, cultural and creative industries, and dining. Furthermore, the project created spaces with local characteristics, including historical tours, markets, and public art, thereby realizing blending old and new and thriving locally together.In terms of operation and management, the project adopted a cross-type accommodation business model, emphasizing, brand building, service innovation, and local talent cultivation, while establishing diversified revenue models and risk management mechanisms. The revitalization of historic buildings not only preserves cultural memory but also stimulates tourism, industrial upgrading, and the local economy, thereby enhancing urban competitiveness and residents' sense of identity. The present study summarizes key strategies for promoting the reuse of historic buildings, including the improvement of regulations, strengthening community participation, fostering public-private collaboration, and introducing sustainable development concepts. Specific recommendations are provided for the government, enterprises, and communities. Although this case was not the final winning proposal for the BOT project, its contribution lies in providing a model for historic building revitalization, deepening the reference for blending old and new and thriving locally together, and offering policy and practical insights for cultural heritage preservation and local revitalization in Taiwan and other regions.
A CASE STUDY OF ESG IMPLEMETION OF SMALL AND MEDIUM BUSINESS- EXAMPLE BY SHERIFF TEA EGG Hua Shih, Li; Chun Chiu, Hui; Tsai Lu, Te
International Journal of Application on Economics and Business Vol. 3 No. 4 (2025): November 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i4.1770-1783

Abstract

This study examines the case company of “Sheriff Tea Egg” to explore how traditional small and medium-sized enterprises (SMEs) in Taiwan implement Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) practices, aligning their efforts with both the Global Reporting Initiative (GRI) standards and the United Nations Sustainable Development Goals (SDGs). Emphasizing the challenges and strategic adaptation of SMEs under resource limitations, the research offers practical recommendations for effective ESG integration.Using a qualitative case study methodology, the research collected comprehensive data through secondary sources, in-depth interviews, and expert consultations, focusing on Sheriff Tea Egg’s sustainable initiatives across environmental, social, and governance dimensions. Guided by GRI topic-specific standards, stage-appropriate indicators were developed, and interviews with senior management were conducted to analyze the company’s ESG actions and outcomes.The study identifies a three-phase sustainability transformation at Sheriff Tea Egg. In the first phase, the company centered on charitable giving--regularly donating profits and creating “charity bamboo tubes”—building its image of social accountability. The second phase involved integrating employee welfare, employment for individuals with disabilities, community co-creation, and sustainable packaging to strengthen social links both internally and externally. In the third phase, Sheriff Tea Egg introduced carbon footprint certification, sourced eggs that adhere to animal welfare standards, designed eco-friendly packaging, and expanded its sustainable supply chain—culminating in a systematic governance framework fully aligned with ESG criteria and SDG objectives. Although a small enterprise, Sheriff Tea Egg overcame its resource constraints through strategic CSR, collaboration with local stakeholders, and inclusive employment, achieving multifaceted sustainable governance. The company’s phased, goal-driven ESG progression demonstrates that even SMEs with limited scale can create shared value for both business and society. This case offers valuable lessons for other SMEs. Furthermore, this study contributes to the academic field by addressing the lack of empirical ESG research among Taiwanese SMEs and offers actionable recommendations, such as establishing a simplified GRI implementation framework, leveraging local resources for value co-creation, adopting phased carbon management and sustainable packaging strategies, and designing products with social innovation at their core.

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