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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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FACTORS THAT INFLUENCE ENTREPRENEURIAL INTENTIONS AMONG ENTREPRENEURIAL STUDENTS IN WEST JAKARTA Juan Daniel Christopher; 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.v4i1.175-183

Abstract

Entrepreneurship education and personality are key factors influencing an individual’s entrepreneurial intentions. This study aims to analyze the relationship between entrepreneurship education and personality on entrepreneurial intentions, with entrepreneurial motivation as a mediating variable. The research employed a quantitative approach using a survey method involving 200 students from entrepreneurship study programs at several universities. Data were collected through a Likert-scale questionnaire and analyzed using SMART-PLS 4 software. The results indicate that entrepreneurship education and personality have a positive and significant effect on entrepreneurial motivation. Furthermore, entrepreneurial motivation significantly and positively influences entrepreneurial intentions. Mediation analysis shows that entrepreneurial motivation plays a significant mediating role between entrepreneurship education and personality in shaping entrepreneurial intentions. These findings provide empirical evidence that enhancing entrepreneurship education and personality development can increase students’ entrepreneurial motivation and intentions. The study suggests the need to develop a more comprehensive entrepreneurship curriculum and personality development programs to strengthen entrepreneurial intentions among students. Theoretical and practical implications are discussed in relation to contributions to educational literature and policy. Overall, this research contributes to the theoretical understanding of factors influencing entrepreneurial intentions and offers practical insights for entrepreneurship education and human resource development in higher education.
FINANCIAL CONDITION ANALYSIS OF REGENCY/CITY IN NORTH MALUKU PROVINCE FOR THE PERIOD 2019-2023 Tri Widodo; Herlin Tundjung Setijaningsih
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.v4i1.184-194

Abstract

The financial condition of a region reflects its fiscal capacity in implementing fiscal decentralization. An analysis of regional financial conditions is essential as an evaluation process of the current financial performance and is expected to provide guidance for future regional financial planning. One of the most commonly used studies to measure the financial condition of a region is Kenneth Brown’s 10-Point Test. This study aims to determine the financial condition of regencies and cities in the Province of North Maluku during the five-year period from 2019 to 2023, both during and after the COVID-19 pandemic. This research employs a descriptive quantitative method using secondary data related to the financial statements of regencies and cities in North Maluku Province. The study examines eight regencies and two cities using Brown’s 10-Point Test, with indicators derived from the modified models of Kenneth Brown and Maher & Nollenberger (2009). The results indicate that, on average, the financial condition of regencies and cities in North Maluku Province falls within the best category, although there was a decline in the financial score in 2020 compared to 2019. This decline was primarily due to the impact of the COVID-19 pandemic across most regions. However, from 2021 to 2023, the financial condition of the regencies and cities in North Maluku Province showed an upward trend, suggesting that these areas had begun recovering from the post-pandemic financial downturn. The decline in regional financial conditions was influenced by low fiscal independence, inefficient regional spending that resulted in low operating surpluses and/or increasing budget deficits, growing debt levels and debt service obligations, as well as low cash stability. Therefore, local governments need to enhance Regional Original Income (PAD) and focus regional expenditure on long-term infrastructure development and initiatives that empower and strengthen local economies, as well as prepare financial reserves to anticipate potential fiscal emergencies.
THE IMPACT OF FEMALE DIRECTORS, DIRECTOR DUALITY, AND FINANCIAL PERFORMANCE ON THE INDONESIAN BANKING BOARD OF DIRECTORS’ COMPENSATION Herni Kurniawati; Yustina Peniyanti Jap
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.v4i1.195-206

Abstract

Over the past few decades, the topic of board of directors' compensation has drawn a lot of scholarly attention. It is believed that the compensation is appropriate in order to make employees happy and motivated to work for the company in order to achieve the goals of stakeholders. A number of factors, including the percentage of women on the board, the duality of members, and the bank's financial performance, affect how much compensation the board of directors receives. The purpose of this study is to demonstrate empirically how financial success, the presence of female directors, and director duality impact the salary that directors earn. 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 research. The findings of this study indicate that the number of female directors and the bank's financial success have an impact on the amount of compensation paid to directors; the former increases while the latter decreases. However, it has been demonstrated that the compensation of bank directors is unaffected by the duality of the board of directors.
PROFITABILITY, CAPITAL STRUCTURE, AND LIQUIDITY AS DETERMINANTS OF FINANCIAL DISTRESS IN CONSUMER NON-CYCLICALS Nicholas Kevin; Liana Susanto
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.v4i1.207-216

Abstract

This study’s purpose is to analyze the effect of profitability, capital structure, and liquidity on financial distress among consumer non-cyclicals sector firms listed on the BEI during 2022–2024. The urgency of this study lies in the strategic role of consumer non-cyclicals companies in providing basic needs, yet still facing post-pandemic challenges such as rising raw material costs, fluctuating consumer purchasing power, and global supply chain uncertainty. Theoretically, financial variables such as profitability, capital structure, and liquidity are considered essential predictors of potential bankruptcy. This research applies a quantitative design using secondary data from 64 company observations, analyzed with IBM SPSS Statistics 31. The outcome indicates that both liquidity and profitability contribute significantly to lowering financial distress, while capital structure shows no significant effect. This indicates that firms with higher Return on Assets (ROA) and Current Ratio (CR) tend to have higher Z-Scores, reflecting stronger financial health. Conversely, Capital Structure (DER) cannot serve as a reliable predictor since its effect is inconsistent across firms. In conclusion, the key factors strengthening financial resilience in consumer non-cyclicals companies are profitability and liquidity, while capital structure plays a relatively weak role.
EXPLORING THE ROLE OF SOCIAL EXPERIENCE IN SHAPING SOCIAL ENTREPRENEURSHIP INTENTIONS AMONG GENERATION Z Reinaldo Juan; 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.v4i1.217-226

Abstract

Social entrepreneurship addresses social problems and supports communities. This study aims to determine the effect of social experience on the intention to engage in social entrepreneurship with empathy, moral obligation, and perceived social support as mediating variables among Generation Z in West Jakarta. This study uses a descriptive, quantitative approach, purposive sampling and non-probability methods for sample selection. The sample in this study consists of Generation Z aged 20-27 years who have been involved in social activities and reside in West Jakarta. This study collected questionnaire data online via Google Forms and managed it using SmartPLS 4, version 4.1.1.4. The results of this study show that social experience has a significant, positive impact on empathy, moral obligation, and perceived social support. The study's results show that perceived social support has a substantial, positive effect on the intention to engage in social entrepreneurship. Meanwhile, empathy and moral obligation do not significantly impact on the intention to engage in social entrepreneurship. Additionally, the mediating variable of perceived social support can mediate the influence of social field experience on social entrepreneurship intentions. However, empathy and moral obligation variables cannot mediate the influence of social field experience on social entrepreneurship intentions. This research is expected to enhance knowledge in fostering social entrepreneurship among Generation Z.
THE INFLUENCE OF CHATBOT QUALITY ON SATISFACTION USE CHATBOT: THE ROLES OF EASE AND USEFULNESS Catherine Christiana Tjandra; Haris Maupa; Cokki Cokki
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

Abstract

Chatbots are becoming more popular as automated customer care solutions on e-commerce platforms due to the fast development of digital technology. The purpose of this research is to examine the relationship between chatbot quality and user happiness via the mediation of perceived utility and simplicity of use. Shopee customers in Indonesia who have engaged with the chatbot function on the site were surveyed online using a quantitative technique. Instrument validity, reliability, and the connections among the constructs were evaluated using data processed using Partial Least Squares-Structural Equation Modeling. According to the results, the perceived utility and ease of use of a chatbot are both much improved by its quality. A user's level of happiness is strongly related to their perception of the product's utility, which is in turn influenced by their impression of how easy it is to use. Exogenous factors adequately explain endogenous constructs, according to the moderate coefficient of determination. In sum, the findings demonstrate how crucial chatbot quality is for influencing users' opinions and enhancing their happiness. From a theoretical standpoint, this study further supports the relevance of the Technology Acceptance Model when discussing chatbot services for online shopping. The study provides practical insights for e-commerce operators, especially Shopee, on how to improve the quality of chatbots so that they are more interactive, easier to use, and provide users with tangible benefits. This will encourage users to continue using the bots and help develop more effective digital service strategies in the future.
UNDERSTANDING CONSUMERS’ BOOKING INTENTION IN THE JAKARTA HOTEL INDUSTRY: A CASE STUDY OF ‘APS’ HOTEL Gwen Evelyn Sudarto; Tommy Setiawan Ruslim
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.v4i1.241-253

Abstract

Despite the overall growth of the hospitality industry in Jakarta, the ‘APS’ Hotel has experienced declining performance that has even led to property sale considerations, highlighting the need for further investigation into consumer behavior. This study examines the influence of brand image, trust, price fairness, service quality, and perceived value on booking intention among guests of the ‘APS’ Hotel in Jakarta. A single cross-sectional design was employed, utilizing a judgmental sampling technique, with 228 respondents residing in Jakarta who had previously booked and stayed at the hotel. Data were collected in September 2025 through an online questionnaire distributed through TikTok and WhatsApp and analyzed using the PLS-SEM approach. The results indicate that all examined variables have a positive and statistically significant effect on consumers’ booking intentions toward the hotel.
HOW DISCLOSING SUSTAINABILITY PRACTICES AFFECTS FINANCIAL PERFORMANCE Beatrice Tannessia Tandri; Widyasari Widyasari
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.v4i1.254-263

Abstract

This study empirically examines how sustainability reports, as measured by environmental, social, and governance (ESG) disclosures, affect the financial performance of firms in Indonesia. The analysis, which involved classical assumption tests followed by multiple regression, used Return on Equity (ROE) as the dependent variable for financial performance. The independent variables were categorized as environmental disclosures (ED), social disclosures (SD), and governmental disclosures (GD). Additionally, leverage (LEV) and firm size (SIZE) were included as control variables. A total of 124 observations were collected from 31 Indonesian companies spanning the period 2020 to 2023. This data, gathered using a purposive sampling method, included ESG data sourced from the Thomson Reuters index and financial figures (stated in Rupiah) from the companies’ annual reports. The collected data were subsequently subjected to outlier treatment using the EViews statistical software. Findings indicate that environmental disclosures, governmental disclosures, and leverage do not significantly impact financial performance. Conversely, social disclosures and firm size were found to be significant. Specifically, social disclosures showed a negative influence, while firm size had a positive influence on financial performance. This research is intended to provide valuable insights for various stakeholders, including investors, companies, and academic institutions, highlighting the differentiated impact of sustainability activities aspect particularly the social component on corporate financial performance within the Indonesian market.
THE EFFECT OF LEVERAGE, CAPITAL INTENSITY AND LIQUIDITY ON TAX AVOIDANCE Clara Aurelia Effendi; Henryanto 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.v4i1.264-272

Abstract

This study aims to analyze the influence of leverage, capital intensity, and liquidity on tax avoidance among consumer non-cyclical companies listed continuously on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative approach was used, relying on secondary data from companies’ annual financial reports. The sample was selected using a purposive sampling method, resulting in 62 companies with a total of 186 observations over three years. Data were analyzed using multiple linear regression with the help of EViews 12 and Microsoft Excel. The results show that leverage, capital intensity, and liquidity each have no significant effect on tax avoidance. This indicates that a firm’s debt structure, level of investment in fixed assets, and liquidity capacity do not significantly determine its tax avoidance behavior. Consequently, it can be concluded that tax avoidance is likely driven by other factors beyond financial characteristics, and future studies are encouraged to include additional variables for a more comprehensive understanding.
THE INFLUENCE OF BOARD MEETINGS, ENVIRONMENTAL PERFORMANCE, AND FIRM SIZE ON PROFITABILITY Cynthia Tjahjadi; Rousilita Suhendah
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.v4i1.273-282

Abstract

The purpose of this research is to obtain empirical evidence regarding the influence of board meetings, environmental performance, and firm size on profitability in manufacturing companie within the basic materials and non-cyclical consumer sub-sectors listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Using a sample of 49 companies out of a total of 243 companies selected through a purposive sampling method, this study applies multiple linear regression analysis and processes the data using Excel and Eviews 12 software. The findings indicate that board meetings have no effect on profitability. In addition, environmental performance has a positive effect on profitability, whereas firm size has a negative effect on profitability.

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