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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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MEDIATION AND MODERATION ANALYSIS USING MULTI-GROUP PLS-SEM: DETERMINANTS OF PATIENT LOYALTY IN HOSPITALS Hermanto Hermanto; Haris Maupa; Indra Widjaja
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.v4i1.283-298

Abstract

Hospitals in Indonesia are currently challenged to maintain patient loyalty amid intensified competition and changing healthcare expectations. Being recognized as the preferred provider among patients depends largely on two strategic factors: a favorable hospital image and a trusted reputation. This study explores how both variables shape patient loyalty, directly and indirectly, through the mechanism of perceived value. Patient satisfaction and service quality are further examined as determinants of perceived value, which links these constructs to hospital image, reputation, and loyalty outcomes. Using data from 450 respondents, analysis was conducted with Structural Equation Modeling (SEM) in SmartPLS 4.0. The model achieved strong explanatory capacity, with R² values of 0.67 for hospital image, 0.68 for reputation, and 0.72 for both perceived value and loyalty. Empirical results indicate that eight out of ten hypotheses were statistically supported, confirming that satisfaction, service quality, and perceived value play vital roles in reinforcing hospital image, reputation, and loyalty. Subgroup analysis by age revealed that these associations were generally stable, except for a slight variation among respondents aged 41–50. To remain the provider of choice, hospitals should focus on strategic branding, continuous service innovation, modernization of facilities, and the professional competence of medical staff. Strengthening communication and quality improvement initiatives based on patients’ perceived values will further enhance satisfaction and sustain long-term loyalty.
ANALYSIS OF THE EFFECT OF INVENTORY INTENSITY, PROFITABILITY, AND SALES GROWTH ON TAX AVOIDANCE (EMPIRICAL STUDY OF NON-CYCLICAL CUSTOMERS FOR THE PERIOD 2022-2024) Elsa Felicia; Linda Santioso
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.v4i1.299-312

Abstract

his research investigates the influence of inventory intensity, profitability, and sales growth on tax avoidance among non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Employing purposive sampling, 138 firm-year observations were obtained from secondary data sourced from the IDX’s official website www.idx.co.id and company websites and respective company websites. The data analysis includes descriptive statistics, classical assumption tests, and multiple linear regression with SPSS version 31. The results reveal that sales growth exerts a significant negative effect on tax avoidance, profitability has a significant positive effect, while inventory intensity demonstrates no significant relationship. These findings provide empirical evidence on the varying impacts of firm characteristics on tax avoidance, offering insights for policymakers, investors, and corporate stakeholders.
THE EFFECT OF GREEN ACCOUNTING, CAPITAL STRUCTURE, LIQUIDITY, TOTAL ASSET TURNOVER, AND INVENTORY TURNOVER ON FIRM FINANCIAL PERFORMANCE Ratna Niandra; Sriwati Sriwati
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.v4i1.313-326

Abstract

This research was conducted with the aim of providing empirical evidence on the extent to which the application of green accounting, capital structure, liquidity, total asset turnover, and inventory turnover affect the financial performance of companies in the consumer cyclical and consumer non-cyclical sectors listed on the Indonesia Stock Exchange during the 2022–2024 period. The research sample was obtained through the application of purposive sampling technique, which produced 186 observation data as analysis material. The data processing process in this study was carried out using the multiple regression analysis with the support of the EViews 12 SV statistical application. The results of the study show that green accounting has a significant negative effect on financial performance. The capital structure is also significant and negative. In contrast, liquidity has no significant effect on financial performance. Meanwhile, the total asset turnover has a significant positive effect on financial performance. On the other hand, inventory turnover also has a significant positive effect on financial performance.
THE EFFECT OF INTELLECTUAL CAPITAL EFFICIENCY ON FINANCIAL PERFORMANCE Orleans Ritter; Henny Wirianata
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.v4i1.327-337

Abstract

In today's post-pandemic world, where economic recovery is key, smart handling of intangible assets is essential for boosting a company's overall worth. This research dives into how financial results tie into the effectiveness of intellectual capital within the non-cyclical consumer goods industry on the Indonesia Stock Exchange (IDX) from 2021 to 2024. It zooms in on the impact of three core elements—value added capital employed (VACA), value added human capital (VAHU), and structural capital value added (STVA)—on financial performance (ROA), all derived from the Value Added Intellectual Coefficient (VAICTM) framework. To gather data, the study relied on purposive sampling from audited financial statements of companies, creating a well-balanced panel dataset. Analysis was done using Microsoft Excel and Eviews version 12, with panel data regression as the main approach. After thorough checks, the Fixed Effect Model (FEM) turned out to be the most suitable for estimation. The results, backed by F-tests, t-tests, and checks for classical assumptions, reveal that VACA, VAHU, and STVA all positively and significantly boost ROA. These insights suggest that Indonesian consumer goods firms need to blend physical, human, and structural capital effectively to ramp up financial performance and achieve lasting growth in a tough market, underscoring why a full-on strategy for managing intellectual capital really matters.
PROFITABILITY, RISK, AND COMPANY SIZE: UNVEILING THEIR ROLE IN ESG DISCLOSURE Elysia Stephanie; Yanti Yanti
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.338-348

Abstract

This study aims to analyze the factors that influence Environmental, Social, and Governance (ESG) Disclosure. Awareness of ESG has been increasing, as evidenced by the growing number of companies that disclose sustainability information in their corporate reports. ESG disclosure serves as a tool for companies to meet stakeholder demands by promoting transparency and accountability. The independent variables used in this study are profitability, risk, and company size, with ESG disclosure as the dependent variable. The study employs a quantitative descriptive approach and the purposive sampling technique. The population that meets the sampling criteria consists of 38 companies out of 131 companies, focusing on the consumer non-cyclicals sector listed on the Indonesian Stock Exchange (IDX) during the period 2022 to 2024. The data used is secondary data obtained from financial reports and sustainability reports, which are accessible through the official IDX website and the companies’ official websites. The collected data were analyzed using EViews version 12. The results of this study indicate that company size has a positive and significant effect on ESG disclosure. This finding supports legitimacy theory, suggesting that larger companies tend to increase their ESG disclosure to gain recognition from stakeholders. On the other hand, profitability and risk have a positive but insignificant effect on ESG disclosure.
ASSESSING PORTFOLIO EFFICIENCY THROUGH RISK-ADJUSTED MEASURES: A COMPARATIVE ANALYSIS OF MARKOWITZ AND SINGLE INDEX MODELS Steven Imanuel; Rousilita Suhendah
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.349-360

Abstract

This study is conducted to evaluate and compare the effectiveness of portfolios formed using the markowitz model along with the single index model based on return, risk, and investment performance evaluation ratios. The research method uses data from IDX80 companies. The results show that the portfolio formed using the markowitz model yield a return of 0.06% in one day, accompanied by a risk level of 0.007%, while the single index model generates an elevated return of 0.24% with a risk of 1.51%. In terms of performance, based on the sharpe ratio, the highest value was obtained in the markowitz portfolio at 0.059330, while the highest treynor ratio and jensen ratio were found in the single index model, yielding values of 0.002264 and 0.002142, respectively. These results indicate that the markowitz model is more efficient in minimizing risk, while the single index model is superior in maximizing returns. Thus, the markowitz model is better suited for investors who are risk-averse, while the single index model is fitted for moderate to aggressive investors who prioritize higher potential returns despite greater risk.
FACTORS AFFECTING AUDIT QUALITY Selviana Ayu Wulandari; Andreas Bambang Daryatno
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.361-369

Abstract

The company's financial statements can be used as an overview of the condition of a company, because it shows the results of the company's performance during one period. The financial statements are the basis for internal and external parties of the company to make decisions. In Indonesia, there are several cases that have caused a decrease in audit quality. The audit report must be presented in accordance with applicable standards and the conditions of the company, where the results will be accountable. This study aims to analyse the factors that have an influence on audit quality at KAP in the DKI Jakarta area. The independent variables used in this study are independence, work experience, and audit fees, while the dependent variable used is the dependent variable. The population and sample in this study were 96 auditors working in the DKI Jakarta area. This study used primary data using a questionnaire administered via Google Forms. Respondents responded to questions using a Likert scale. Quantitative research methods and multiple linear regression analysis assisted by using SPSS version 25 which aims to determine the test results in the study. The test results in this study show that the variables of independence, work experience, and audit fees have a positive influence on audit quality.
THE IMPACT OF GENERATIVE AI–INTEGRATED TEACHING ON UNIVERSITY STUDENTS’ KEY COMPETENCIES Min Hui Lee; Linda Lin Chin Lin
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.370-376

Abstract

With the rapid proliferation of Generative AI (GenAI), higher education is facing a critical shift in pedagogical paradigms. This study investigates the impact of integrating GenAI tools—such as ChatGPT, Gemini, and Canva AI—into an undergraduate "Digital Marketing" course on students' key competencies, including problem-solving, critical thinking, and digital marketing proficiency. Utilizing the TPACK (Technological Pedagogical Content Knowledge) framework for instructional design and the SAMR (Substitution, Augmentation, Modification, Redefinition) model for assessing technology integration, this research analyzed data from 48 second- and third-year students. Data collection involved a three-stage Likert-scale survey (Pre-test, Mid-process, Post-test) and qualitative interviews. The findings indicate that GenAI integration significantly enhanced student interest (M=4.28) and self-efficacy. Students reported that AI enabled them to achieve innovative outcomes previously unattainable, aligning with the "Redefinition" level of the SAMR model (M=4.06). Qualitative feedback revealed a cognitive shift where students evolved from "passive consumers" to "strategic analysts" capable of deconstructing cross-platform marketing tactics. However, a significant discrepancy was identified: while students highly rated their ability to evaluate AI content quality (M=4.22), pedagogical observations revealed an "over-reliance" on AI, characterized by a lack of fact-checking and a trend toward content homogenization. The study concludes that while GenAI serves as an effective creative scaffold, future TPACK-based instruction must prioritize "AI Literacy" and "Verification Competencies" to safeguard critical thinking and original creativity in higher education.
THE EFFECT OF ATTITUDE, SUBJECTIVE NORMS, AND SELF- EFFICACY ON ENTREPRENEURIAL INTEREST WITH ENTREPRENEURSHIP EDUCATION AS A MODERATION IN STUDENTS AT TARUMANAGARA UNIVERSITY Kent Darren; Andi Wijaya
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.377-386

Abstract

Unemployment remains one of the major economic issues in many countries, including Indonesia. One strategic approach to reducing unemployment and fostering job creation is through entrepreneurship development, which can be strengthened through entrepreneurship education. This study aims to examine the effects of Attitudes, Subjective Norms, and Self-Efficacy on Entrepreneurial Interest, with Entrepreneurship Education serving as a moderating variable among students at Tarumanagara University. A total of 135 respondents from the Management and Accounting departments participated in this study. Data were processed using SmartPLS 4 software. The results indicate that Attitudes, Subjective Norms, and Self-Efficacy positively and significantly influence Entrepreneurial Interest. Nevertheless, Entrepreneurship Education does not moderate the relationships between these three variables and Entrepreneurial Interest.
THE INFLUENCE OF NCT DREAM AS A BRAND AMBASSADOR AND E-WOM ON PURCHASE INTENTION OF TOSTOS PRODUCTS IN DKI JAKARTA THROUGH BRAND IMAGE Roslyn Brenda Haslimin; Galuh Mira Saktiana
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.387-396

Abstract

The snack food industry in Indonesia experiences rapid growth every year. TosTos, one of the tortilla chip brands from PT Dua Kelinci, maintaining its brand image and increasing purchase intention, especially after its collaboration with NCT Dream, boy band from Korea. Research aims to analyze the influence of Brand Ambassador, E-WOM on the Buying Intention of TosTos products, through Brand Image. Descriptive quantitative design with purposive sampling for data collection through an online survey of 260 respondents in the DKI Jakarta area. Data analysis was conducted using PLS SEM. The results of this study indicate that Brand Ambassador and E-WOM have a positive influence on brand image and intention to buy. In addition, Brand Image also plays a significant mediating role in the relationship between Brand Ambassador and E-WOM toward Purchase Intention. This research provides practical contributions for companies in developing effective marketing communication strategies, particularly in leveraging public figures and managing consumer perceptions on social media

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