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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 MEETING ON GOODS AND SERVICE BRAND IMAGE IN FORMING LOYALTY Hansen Prasetio; Sarwo Edy Handoyo
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.v3i4.2029-2042

Abstract

This research aims to determine the effect of goods brand image and service brand image on brand loyalty, with the willingness to make appointments as a mediating variable. The sampling technique used in this research is non-probability sampling with a purposive sampling approach. The respondents in this research consisted of 92 employees working as procurement/purchasing, engineers/technicians, or estimators/quantity surveyors in private companies engaged in development, contracting, or system integration located in Jabodetabek. The data analysis technique used in this research is qualitative data analysis using SmartPLS version 4.1.1.3. The results show that both goods brand image and service brand image have a positive but not significant effect on brand loyalty. Goods brand image has a positive but not significant effect on the willingness to make appointments. Service brand image has a positive and significant effect on the willingness to make appointments. The willingness to make appointments has a positive and significant effect on brand loyalty. The willingness to make appointments can mediate the effect of service brand image on brand loyalty, whereas it cannot mediate the effect of goods brand image on brand loyalty.
DETERMINANTS OF EARNINGS MANAGEMENT IN CONSUMER SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FROM 2021 TO 2023: INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Yoselin Yoselin; Indra Widjaja
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.v3i4.2043-2057

Abstract

This study aims to examine the effect of managerial ownership, board size, audit committee, and board diversity on earnings management, with institutional ownership acting as a moderating variable. The study focuses on company’s sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Using a quantitative approach through purposive sampling, a total of 168 company-year observations were analyzed using EViews 12. The findings show that managerial ownership does not have a substantial effect on earnings management, while board size, audit committee, and board diversity show a significant positive relationship with earnings management. In summary, institutional ownership weakens the relationship between board size, audit committee, and board diversity with earnings management, but fails to moderate the effect of managerial ownership. This study drwas attention to strong institutional ownership, which enhances the effectiveness of corporate governance mechanisms and reduces distortions in financial reporting caused by profit manipulation practices.
BRAND EQUITY’S IMPACT ON PURCHASE DECISIONS MEDIATED BY PURCHASE INTENTION AT THILLAXSTUFF ON SHOPEE Dameethia Angeline; Haris Maupa
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.v3i4.2058-2072

Abstract

The purpose of this research is to analyze the effects of brand awareness, brand loyalty, brand association, and perceived quality on consumers’ purchase decisions, with purchase intention serving as an intervening variable. The data were gathered through convenience sampling, involving 168 participants who had previously purchased hampers from THILLAXSTUFF via the Shopee platform. The analytical method utilized in this study was Partial Least Squares – Structural Equation Modeling (PLS-SEM). The findings reveal that: (1) brand awareness significantly influences purchase decisions; (2) brand loyalty significantly influences purchase decisions; (3) brand association significantly influences purchase decisions; (4) perceived quality does not have a significant effect on purchase decisions; (5) purchase intention does not significantly influence purchase decisions; (6) brand awareness significantly affects purchase intention; (7) brand loyalty significantly affects purchase intention; (8) the indirect effect of brand awareness on purchase decision via purchase intention is not significant; and (9) the indirect effect of brand loyalty on purchase decision via purchase intention is also not significant. These results indicate that brand awareness, loyalty, and association exert a direct influence on consumer purchasing behavior, while purchase intention does not significantly mediate those relationships in this particular context.
THE ROLE OF INDEPENDENT COMMISIONER, INSTITUTIONAL OWNERSHIP, AND INTELLECTUCAL CAPITAL IN BANKING CORPORATE VALUE Sari Yunita; Ignatius Roni Setyawan
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.v3i4.2073-2084

Abstract

This study seeks to empirically analyze the effect of Board Independence, Institutional Ownership, and Intellectual Capital on Corporate Value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study is motivated by the increasing need for banks to enhance their corporate value in order to stay competitive in an era marked by intense industry competition and rapid technological advancements. Inconsistencies in previous research findings regarding the factors that influence corporate value also highlight the need for further investigation. The study population includes all banking companies listed on the IDX between 2021 and 2023. Using purposive sampling, 26 banks were selected, yielding a total of 312 observations over the three-year span. Data analysis was conducted using multiple linear regression with the help of E-Views version 12. The findings indicate that Board Independence has a significant positive influence on Corporate Value. Institutional Ownership, however, does not have a statistically significant effect, while Intellectual Capital shows a significant negative impact on Corporate Value
ANALYSIS OF THE CAPITAL ASSET PRICING MODEL (CAPM) AND THE FAMA FRENCH THREE-FACTOR MODEL (FF3) IN ESTIMATING STOCK RETURNS (A STUDY OF COMPANIES LISTED ON THE IDX30 INDEX FOR THE 2021–2024 PERIOD) Jessica Jessica; Ignatius Roni Setyawan
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.v3i4.2085-2095

Abstract

This study aimed to analyse and compare the effectiveness of the Capital Asset Pricing Model (CAPM) and the Fama-French Three-Factor Model (FF3) in estimating the returns of companies listed on the IDX30 index for the period 2021 to 2024. This study was based on the increasing number of investors in the Indonesian capital market, which raises questions regarding the relevance of conventional asset valuation models in an ever-changing market structure. This study used panel data from 13 IDX30 companies selected through purposive sampling. The secondary data used included monthly stock prices, the IHSG index, the benchmark interest rate (BI Rate), market capitalization, and the book-to-market ratio. The CAPM model considers only systematic risk (beta), while the FF3 model incorporates two additional risk factors: the size premium (SMB) and the value premium (HML). Data processing was conducted using Microsoft Excel and EViews 10. The results showed that the market risk premium had a significant positive effect on stock returns. The SMB factor had a significant positive impact, suggesting that small-cap stocks typically generated higher returns. However, the HML factor did not have a significant effect, indicating that the value premium was less relevant in the IDX30 context. Generally, the FF3 model was superior to the CAPM in explaining stock return variation. These findings were expected to serve as a reference for investors, analysts, and regulators in evaluating stock performance and selecting more accurate investment models.
ENTREPRENEURIAL FACTORS AND SOCIAL MEDIA ENGAGEMENT AS DRIVERS OF COFFEE SHOP SUCCESS IN JAKARTA Patrick Bennet Julius; Lydiawati Soelaiman
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.123-133

Abstract

The growth of local coffee shop industries in Jakarta reflects a highly competitive dynamic, driven by increasing coffee consumption and shifting urban lifestyles. This research seeks to explore the influence of motivation, entrepreneurial skills, entrepreneurial knowledge, and the use of social media on the entrepreneurial success of local coffee shops in Jakarta. Quantitative methods were applied by means of the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method, involving 95 local coffee shop entrepreneurs obtained by means of purposive sampling. The evidence suggests that all independent the aggregate determinants elucidate 82.3% regarding the dispersion observed in entrepreneurial success. Furthermore, findings from the hypothesis analyses suggest that motivation, entrepreneurial skills, entrepreneurial knowledge, and use of social media each positively and significantly affect the success of local coffee shops in Jakarta. These findings underscore that combining internal entrepreneurial factors and the strategic use of social media shapes entrepreneurial success. The implications derived from this research emphasize the critical role of strengthening entrepreneurial capacity and leveraging social media to enhance competitiveness and ensure business sustainability.
DETERMINANTS AFFECTING EARNINGS PERSISTENCE Monica Salim; Sufiyati Sufiyati
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.134-144

Abstract

Investors rely on financial reports, especially earnings, to analyze and help make decisions. Earnings persistence shows that a company can sustain stable earnings despite unpredictable events and uncertain conditions. This study is carried out to gain empirical insights on how several factors, such as leverage, firm size, sales volatility, cash flow volatility, and book-tax difference, influence earnings persistence in consumer non-cyclical manufacturing companies listed on the IDX (Indonesia Stock Exchange) from the year 2022 to 2024. Purposive sampling was applied in this study, resulting in 78 samples. The analysis was conducted with moderated regression analysis, utilizing the software Eviews 12 SV. The results from this research show that leverage negatively and significantly affects earnings persistence, while sales volatility positively and significantly affects earnings persistence. In contrast, firm size, cash flow volatility, and book–tax differences insignificantly impact earnings persistence. Based on these findings, management should control its use of debt to a minimum level and focus on increasing company sales to maintain earnings persistence over time. Researchers in the future are encouraged to examine other variables affecting earnings persistence or extend the research to broader sectors.
THE EFFECT OF COUNTRY OF ORIGIN EFFECT ON PURCHASE INTENTION Vincensius Januas; Muhammad Idrus Taba; Sarwo Edy Handoyo
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.145-149

Abstract

In the context of the global market, this study incorporates recent empirical data on the impact of Country of Origin (COO) on consumer purchase intention. It maps both direct and indirect relationships between COO and consumer behavior through a comprehensive systematic literature review of journal articles published between 2019-2024. Across various product categories and geographic regions, findings consistently show that COO exerts a positive and significant influence on purchase intention. Perceived quality and trust emerge as key mediating factors, with the effect often being indirect. The primary linkage lies in perceived quality, where a favorable perception of a product’s country of origin enhances perceived quality, which in turn drives purchase intention. Moreover, the COO effect is conditional, as moderating variables such as consumer ethnocentrism can weaken the positive influence of foreign product origins. This study concludes by proposing an integrated conceptual model that captures the comprehensive dynamics of consumer decision-making, incorporating both mediating and moderating roles as part of a contemporary understanding of the COO effect. The implications highlight the importance of marketing strategies that account for consumer perceptions and the unique characteristics of target markets.
EFFECT OF PROFITABILITY, FIRM SIZE, AND CASH HOLDINGON PRACTICEINCOME SMOOTHING SECTOR CONSUMER NON-CYCLICALS Linda Santioso; Andreas Bambang Daryatno
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.150-164

Abstract

This study aims to determine the effect of Profitability, Firm Size, and Cash Holding on Income Smoothing Practices in the Consumer Non-Cyclical Sector. The nonprobability sampling method chosen in this study is purposive sampling, using a sample of 73 companies listed on the Indonesia Stock Exchange with an observation period of 3 years from 2021-2023. Data processing was carried out using logistic regression analysis through the SPSS application for hypothesis testing. The results revealed that Profitability and firm size have a positive direction but do not significantly influence Income Smoothing, and Cash Holding has a negative effect but does not significantly influence Income Smoothing. This means that management bonus policies, contractual obligations, or pressure from investors may have a stronger influence. In addition, regulatory pressure, ownership structure, or market conditions have a greater influence on income smoothing practices. Investors usually do not use cash holdings as a measure of company performance, there is no reason for managers to consider implementing income smoothing practices.
THE INFLUENCE OF ENTREPRENEURIAL CHARACTERISTICS AND SELF-EFFICACY AS MEDIATORS ON ENTREPRENEURIAL INTENTION ON TARUMANAGARA UNIVERSITY STUDENTS Malvin Sufianto; Andi Wijaya
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.165-174

Abstract

One of the biggest problems that every country must face is unemployment. In Indonesia, the unemployment rate in February 2024 was 4.82%. One way to address the unemployment problem is to increase awareness of entrepreneurial knowledge and encourage the creation of new businesses, which will indirectly create jobs. Based on this, this study aims to examine the effect of entrepreneurial knowledge, mindset, and creativity on entrepreneurial intentions, with self-efficacy as a mediating variable, in Tarumanagara University students. The research sample consisted of 160 students majoring in economics. Data processing was carried out using the SmartPLS program. The results of the study indicate that: entrepreneurial knowledge has a positive and significant effect on mindset, entrepreneurial knowledge, mindset, and creativity have a positive and significant effect on entrepreneurial intentions, self-efficacy has a positive, but not significant, effect in mediating the relationship between entrepreneurial knowledge, mindset, and creativity with entrepreneurial intentions.

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