cover
Contact Name
Hetty Karunia Tunjungsari
Contact Email
ijaeb@untar.ac.id
Phone
+6221-5655806
Journal Mail Official
ijaeb@untar.ac.id
Editorial Address
Jl. Letjen S. Parman No.1, RT.6/RW.16, Tomang, Kec. Grogol petamburan, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
International Journal of Application on Economics and Business
ISSN : -     EISSN : 29871972     DOI : https://doi.org/10.24912/ijaeb
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
Articles 696 Documents
STRATEGIC EMPOWERING COMMUNITIES THROUGH ENERGY SECTOR CSR: A STUDY ON SUSTAINABILITY AND SOCIAL IMPACT Tobing, Rudy; Oktavianoor, M. Rezki; Yulianto, Arief
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.v3i4.1858-1869

Abstract

This study explores how corporate social responsibility (CSR) in the energy sector can move beyond short-term aid to become a strategy for long-term community empowerment. Using a qualitative case study of the ME–Rumah Asri program in Hilir Muara Village, the research positions women as central agents of change. The study aims to map the empowerment process, assess the social, economic, and environmental outcomes experienced by residents, and link them to the Sustainable Development Goals (SDGs 8, 11, and 17). Data were gathered through in-depth interviews and document analysis; thematic analysis was applied by extracting core ideas, clustering them into themes, articulating inter-theme linkages, and validating findings with informant while maintaining source triangulation and research ethics. The findings highlight three key insights. First, programs designed with early resident involvement foster self-confidence, strengthen decision-making capability, and build a sense of ownership. Second, tangible outcomes include additional household income, stronger social cohesion, and everyday pro-environment habits. Third, empowerment functions as the bridge between CSR interventions and sustainability outcomes, while reinforcing the company’s social legitimacy to operate. A noted challenge is initial dependence on corporate support; thus, a phased transition plan, stronger community/enterprise institutions, safe financing access, and diverse marketing channels are needed. Overall, when energy-sector CSR is framed as women-centered empowerment within cross-stakeholder partnerships, both social impact and sustainability improve, and program benefits endure.
BRIDGING THE COMPLIANCE GAP: ISLAMIC MARKETING COMPLIANCE IN MINDANAO’S HALAL FOOD SECTOR Codas, Maria Stella G.
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.v3i4.1870-1879

Abstract

As Halal food gains global popularity, there is a growing need to understand how businesses put Islamic marketing principles into practice, especially in areas with smaller Muslim populations. This study explores the extent to which Halal restaurants in selected areas of Mindanao, Philippines, practice Islamic Marketing (IM) based on the 4Ps framework: Product, Price, Place, and Promotion. Using a descriptive survey design, data were gathered from 68 owners, managers, and supervisors of Halal-certified restaurants. Results show that the overall implementation of Islamic Marketing practices was at a “Moderate Extent” (Weighted Mean = 3.1). Among the four dimensions, Product received the highest rating, highlighting strong attention to Halal authenticity and quality, while Promotion and Place ranked lowest, pointing to challenges in visibility and distribution. The study also found a significant relationship between respondents’ profiles—such as age, educational attainment, years in service, and position—and their assessment of IM practices, suggesting that management awareness and experience influence the level of compliance. These findings reveal a gap between policy and practical implementation and align with other studies reporting similar issues in pricing and promotion strategies. To strengthen Halal marketing compliance, the study recommends capacity-building programs, such as seminars and awareness campaigns, aimed at improving understanding of Islamic business principles and building stronger consumer trust within Mindanao’s Halal food sector.
BUILDING TAX MORALE FOR SUSTAINABLE MICROENTERPRISE GROWTH: THE ROLE OF AWARENESS, FAIRNESS, AND TRUST Ibrahim, Jasrah Bahira D.
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.v3i4.1880-1892

Abstract

Achieving the United Nations Sustainable Development Goals (SDGs) depends not only on policy reforms but also on the fiscal behavior of citizens and entrepreneurs, making taxation a key driver of sustainable governance and inclusive development. Anchored in the Tax Morale Theory and Fiscal Exchange Theory, this study examines how tax awareness, perceived fairness, and trust in government relate to the tax morale of microbusiness owners in Marawi City, Philippines. Descriptive statistics indicated a high level of tax awareness but neutral perceptions of fairness, moderate trust in government, and tax morale. Correlation analysis showed that all three independent variables have a significant relationship with tax morale, with trust in government demonstrating the strongest relationship. Multiple regression analysis further revealed that trust in government was the only significant predictor of tax morale. These findings highlight that awareness and fairness contribute to tax morale primarily when accompanied by institutional trust. Strengthening transparency, equitable enforcement, and participatory fiscal management is therefore essential to foster voluntary compliance and promote the sustainability of microenterprises in post-conflict Marawi City. The study underscores institutional trust as a cornerstone of responsible taxation behavior, which is essential for sustaining microentrepreneurship and advancing inclusive and resilient local governance.
RETAINING EMPLOYEES THROUGH ORGANIZATIONAL IDENTITY AND ORGANIZATIONAL CULTURE Umpa, Najibullah A.
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.v3i4.1893-1901

Abstract

This descriptive research investigated the different factors including organizational identity and organizational culture that affect the college professors’ turnover intention or their voluntary cessation of membership in their organization. A survey questionnaire by Saavedra (2013) on organizational identity and organizational culture was utilized. The realms of organizational identity were pride in membership, fit and comfort zone. While the domains of organizational culture were bureaucratic, supportive and innovative cultures. Content validity and reliability were performed to test whether the instrument’s content and composition were fitting to measure the problems considered in this study. Respondents were from five colleges in the province of Lanao del Sur, Philippines. Data was gathered through survey questionnaire to explore the level of organizational identity and organizational culture and their relationship with turnover intention using Pearson-r Correlation. The study revealed that respondents come from both public and private colleges. Most are unmarried, childless, and relatively young. The respondents generally demonstrated high levels of organizational identity and organizational culture, and less likely intent to stay in their organizations. The relationship between organizational identity and turnover intention is consistent, having a high organizational identity leads to less likely intent to leave among employees. While, as the level of organizational culture increases the less likely turnover will occur. This study recommends that organizations must analyze, review and develop further programs, policies and plans to improve organizational identity and organizational culture. These will indeed reduce the turnover intention.
THE IMPACT OF TSMC’S ESTABLISHMENT IN TAIBAO, CHIAYI ON LOCAL SMALL-SCALE DEVELOPERS: CHALLENGES AND STRAGEGIC RESPONSES Huang, Kan-Chung; Hung, Yu-Ting; Chang, Yao-Lin; Chiu, Hsing-Chiao; Yang, Chien-Chung
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.v3i4.1902-1913

Abstract

This study focuses on Chiayi County and explores the effects of TSMC’s factory establishment on the housing market in Chiayi’s core area and examines the land acquisition and marketing strategies adopted by local small-scale developers in response. Following TSMC's announcement to set up a plant, the local government actively promoted public construction and infrastructure upgrades— enhancing roads, school districts, and overall living amenities—which gradually transformed Chiayi County into a region with growing development potential, stimulating both housing demand and supply momentum. First, this study reviews the literature to explore how TSMC's presence influences regional housing prices, land use, and residential supply. Then, it analyzes the characteristics of new housing projects in recent years, including the number of projects, floor area planning, building types, and developers’ marketing focuses. To gain deeper insight into the current market and developer strategies, the study builds on the above findings and adopts a qualitative approach, interviewing six professionals—including architects, appraisers, developers, and scholars—to analyze the current state and future trends of the local housing market from multiple expert perspectives. Key findings; (1) Although TSMC brings short-term excitement, most interviewees believe more attention should be paid to the actual inflow of workers and the diverse housing needs that follow—particularly regarding expectations for housing types, quality of life, and price affordability; (2) The influx of large developers from outside the region has driven up land and housing prices in Chiayi’s core areas, posing significant challenges for local developers in land acquisition and project launching. Moreover, current residential products lack differentiation and unique features, especially in the apartment market, where many projects heavily emphasize "smart homes" and "living convenience," resulting in market saturation and fatigue; (3) In terms of strategic responses, local developers must establish new market segmentation, target customer groups, and product positioning. Three strategic recommendations are proposed: (a) Segment the market based on home-buying purposes and lifestyles—such as first-time buyers, upgraders, tech professionals, and investors: (b) Offer differentiated products for each group, such as affordable high-function homes, medium-to-large smart homes, or compact units with rental potential for budget-conscious buyers; (c) Strengthen brand identity by aligning product positioning with different customer appeals—such as convenience, brand trust, investment value, and regional identity.
AN EXPLORATORY STUDY ON THE HOUSING NEEDS OF SINGLE WOMEN IN PRE-OLD AGE -A CASE STUDY OF TAINAN, TAIWAN Huang, Kan-Chung; Lin, Linda Lin-Chin; Chiu, Jo-Hua; Sung, Mei-Chih; Wu, Mei-Shu
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.v3i4.1914-1925

Abstract

Taiwan is set to enter a super-aged society by 2025, and the proportion of single-person households is gradually increasing—particularly among never-married, single women living alone. As the aging population grows, some prior studies have explored topics such as housing arrangements and intergenerational support for older adults. However, research on the housing choices of older individuals living alone remains limited. Most elderly people in Taiwan live in homes over 30 years old, and the combination of aging individuals and aging buildings often creates a form of "involuntary confinement" for those with mobility issues. Additionally, age-based discrimination in the rental housing market poses significant challenges, making it crucial for policymakers to address the housing choices available to older adults living alone.This study aims to explore the current housing situations of never-married women in their pre-old age (aged around 50–64), as well as their expectations and preferences for housing in later life. It specifically focuses on the possibility of homeownership and the factors influencing their decision to purchase property. A structured questionnaire was developed and distributed via snowball sampling through social media platforms, and data collection was completed in April 2024 in Tainan City. Key findings include: (1) A high proportion (51.30%) of early home purchases were in walk-up row houses without elevators, making "lack of elevators" the primary reason for wanting to move. About 68.70% of respondents expressed a desire to move to housing more suitable for retirement; (2) Despite this, many respondents (62.60%) preferred not to relocate outside their current daily living area due to familiarity with their routines. However, if a home met their ideal living conditions for later life, they were less concerned with "aging in place" or being close to children or relatives (only 28.70% prioritized proximity to family); (3) "Condominiums/apartment buildings" were the preferred housing type for most respondents (53.04%), especially "new builds within 1–5 years" and "previously owned homes" (73.05%). The most important factor influencing choice was "access to daily necessities and services (e.g., shopping, medical care)" (57.39%); (4) Apartment-style buildings are increasingly favored, particularly those with a moderate number of units and a clear, non-mixed community structure. Most respondents preferred three-bedroom, two-living-room layouts, followed by two-bedroom options. About 61.43% preferred a total floor area of 21–40 ping (approximately 74–132 square meters), avoiding very small units. Notably, 32.85% preferred homes over 40 ping, suggesting that some respondents with better financial means favor larger living spaces; (5) The top factors influencing home purchase decisions were total price, living convenience, layout, transportation accessibility, and building materials/safety.
CULTIVATING TOURISM COMPETENCIES VIA ADDIE AND ACTION LEARNING IN FIRST-YYEAR HIGHER EDUCATION Hung, Yu-Ting; Huang, Kan-Chung
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.v3i4.1926-1940

Abstract

This study adopts the ADDIE instructional design model as its core framework, integrating diverse teaching materials, to create a multisensory and cognitively engaging learning environment that fosters first-year university students’ motivation for reading and self-directed learning. The course further incorporates reciprocal teaching strategies to encourage students to build emotional connections between personal experiences and course content. Through peer and instructor dialogue, students are guided to develop critical thinking, respect for diverse perspectives, and interpersonal communication skills. Additionally, action learning is implemented through cross-context experiential activities such as field visits to historical sites, museum tours, and interactions with tourism professionals, enabling students to apply foundational tourism knowledge in authentic contexts and deepen their learning through reflection. Both quantitative and qualitative assessment tools are used to evaluate learning outcomes and shifts in student attitudes, informing ongoing instructional reflection and curriculum refinement. Overall, this pedagogical design effectively cultivates students’ aesthetic sensitivity, imagination, communication, and expression, while strengthening their foundational knowledge in tourism and capacity for autonomous learning. The study offers practical insights for competency-based and learner-centered approaches in higher education.
THE EFFECT OF LEADERSHIP ON EMPLOOYEE PERFOMANCE: ANALYSIS OF THE MEDIATING AND MODERATING ROLE OF REWARD Fakhriyah, Finna; Yanuar, Yanuar
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.v3i4.1941-1950

Abstract

Employee performance is an important factor in achieving organizational goals, with transformational leadership shown to improve performance through its influence on organizational commitment. However, a decline in productivity in Indonesian private companies and gaps in reward effectiveness prompted this study to develop a new research model. This Research aims to examine the impact of transformational leadership on employee work performance with organizational commitment as a mediating variable and reward as a moderating variable. This research was conducted on employees of PT X in Jakarta using quantitative methods by distributing questionnaires via googleform with 161 respondents and analyzed using Smartpls-SEM. The results showed that transformasional leadership offers a positive and significant effect on employee work performance. Organizational commitment is proven to mediate the relationship between transformational leadership and work performance, where employees who have high commitment tend to have better performance. However, extrinsic reward and perceived equitable reward did not moderate the relationship between transformasional leadership and work performance. Although rewards are important in creating satisfaction and motivation, employees at PT X are more influenced by intrinsic motivation and support provided by their leaders compared to extrinsic factors such as bonuses or other rewards. This research explores the important role of leadership and motivational strategies in improving employee performance. This research highlights the importance of fairness in rewarding employees, which ultimately provides valuable insights for company management to improve employee performance and motivation.
THE EFFECT OF LEADERSHIP ON EMPLOOYEE PERFOMANCE: ANALYSIS OF THE MEDIATING AND MODERATING ROLE OF REWARD Fakhriyah, Finna; Yanuar, Yanuar
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.v3i4.1941-1950

Abstract

Employee performance is an important factor in achieving organizational goals, with transformational leadership shown to improve performance through its influence on organizational commitment. However, a decline in productivity in Indonesian private companies and gaps in reward effectiveness prompted this study to develop a new research model. This Research aims to examine the impact of transformational leadership on employee work performance with organizational commitment as a mediating variable and reward as a moderating variable. This research was conducted on employees of PT X in Jakarta using quantitative methods by distributing questionnaires via googleform with 161 respondents and analyzed using Smartpls-SEM. The results showed that transformasional leadership offers a positive and significant effect on employee work performance. Organizational commitment is proven to mediate the relationship between transformational leadership and work performance, where employees who have high commitment tend to have better performance. However, extrinsic reward and perceived equitable reward did not moderate the relationship between transformasional leadership and work performance. Although rewards are important in creating satisfaction and motivation, employees at PT X are more influenced by intrinsic motivation and support provided by their leaders compared to extrinsic factors such as bonuses or other rewards. This research explores the important role of leadership and motivational strategies in improving employee performance. This research highlights the importance of fairness in rewarding employees, which ultimately provides valuable insights for company management to improve employee performance and motivation.
CULTIVATING TOURISM COMPETENCIES VIA ADDIE AND ACTION LEARNING IN FIRST-YYEAR HIGHER EDUCATION Hung, Yu-Ting; Huang, Kan-Chung
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.v3i4.1926-1940

Abstract

This study adopts the ADDIE instructional design model as its core framework, integrating diverse teaching materials, to create a multisensory and cognitively engaging learning environment that fosters first-year university students’ motivation for reading and self-directed learning. The course further incorporates reciprocal teaching strategies to encourage students to build emotional connections between personal experiences and course content. Through peer and instructor dialogue, students are guided to develop critical thinking, respect for diverse perspectives, and interpersonal communication skills. Additionally, action learning is implemented through cross-context experiential activities such as field visits to historical sites, museum tours, and interactions with tourism professionals, enabling students to apply foundational tourism knowledge in authentic contexts and deepen their learning through reflection. Both quantitative and qualitative assessment tools are used to evaluate learning outcomes and shifts in student attitudes, informing ongoing instructional reflection and curriculum refinement. Overall, this pedagogical design effectively cultivates students’ aesthetic sensitivity, imagination, communication, and expression, while strengthening their foundational knowledge in tourism and capacity for autonomous learning. The study offers practical insights for competency-based and learner-centered approaches in higher education.