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Applied Business and Administration Journal (ABAJ)
Published by PT Ebiz Prima Nusa
ISSN : -     EISSN : 28280040     DOI : https://doi.org/10.62201/abaj
Core Subject : Economy,
Economics, Econometrics & Finance
Applied Business and Administration Journal is scientific journal published by Ebiz Prima Nusa. Applied Business and Administration Journal (ABAJ) aims to be a space for developing applied business science and administration as well as management. ABAJ is a medium for researchers, academicians, professionals, practitioners, and students that are interested in the world of applied business, administration, and management in general. ABAJ start its publication since January 2022 with frequency of issuance 3 times 1 year (January, May, September)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 143 Documents
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Learning With Integrity: The Future Of Ethical Artificial Intelligence In Academia Abdurrahim; Zulfikar, Rizka; Purboyo; Widyanti, Rahmi; Basuki
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.216

Abstract

This study explored the evolution of scholarly research addressing ethical concerns related to artificial intelligence (AI) within academic settings. Despite the growing use of AI technologies in higher education—ranging from instructional tools to administrative applications—limited empirical work has systematically examined how ethical issues have been conceptualized and discussed. A bibliometric analysis was conducted to address this gap, using data extracted from the Scopus database and 107 documents covering 2015 and 2025. The study employed the PRISMA method for data screening. Bibliometric mapping was performed using Biblioshiny-R, which enabled comprehensive visualization through co-occurrence networks, thematic maps, and trend analyses. The findings revealed a significant increase in scholarly output and interdisciplinary collaboration on AI ethics in academia. Key themes included algorithmic bias, transparency, accountability, fairness, and responsible innovation. Notably, the research highlighted a progressive shift from technical concerns toward more socially grounded issues such as inclusivity, data governance, and digital justice.  The study identified core publications shaping the field and suggested that ethical AI in education remains an emerging but critical area for future inquiry. These findings provide a robust foundation for developing evidence-based, globally relevant policy frameworks that promote fair, transparent, and accountable AI integration in higher education.
The Effect of CSR, Profitability, and Audit Lag on Going Concern Audit Opinion with Company Size as a Moderating Variable Wydianti, Lilyana; Aisyaturrahmi
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.220

Abstract

Study This aiming For prove in a way empirical The Influence of Corporate Social Responsibility, Profitability, and Audit Lag on Going Concern Audit Opinion With Company Size as a Moderating Variable. Population in study This is Mining Sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023 . The technique of taking sample used​ in study is purposive sampling method through judge sampling and obtained 60 observation data. Data analysis method used in the study This is logistic regression analysis with MRA (Moderated Regression Analysis) approach using STATA 17 application program assistance . Research results This show that (1) Corporate Social Responsibility has an influence positive to going concern audit opinion , (2) Profitability is not influential to going concern audit opinion , (3) Audit Lag has an effect positive to going concern audit opinion , (4) Company Size does not capable to moderate the influence of CSR on going concern audit opinion , (5) Company Size capable moderation The influence of profitability on going concern audit opinion , (6) Company Size does not capable to moderate the influence of Audit Lag on going concern audit opinion
Paid vs. Organic in Sustainability Performance: Which Approach Delivers Greater Long-Term Value? Reztrianti, Diajeng; Abdullah, Muhamad Al Faruq; Juanna, Andi; Ferry, Setyo; Wibowo
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.209

Abstract

Digital transformation has driven fundamental changes in marketing practices, compelling companies to shift their focus beyond economic gain toward broader sustainability goals. Paid advertising and organic reach represent two primary approaches in digital marketing, each with distinct strategic advantages. The objective of this study is to compare the effectiveness of these two approaches in supporting sustainability performance, while also exploring the potential for their integration into a sustainability-oriented hybrid strategy. Employing a Systematic Literature Review (SLR) method based on the PRISMA 2020 protocol, a total of 20 articles were selected and analysed from Scopus-indexed databases. The findings indicate that paid advertising is highly effective in achieving rapid reach and initial conversions, while organic reach is more effective in fostering long-term engagement and customer loyalty. The hybrid strategy is shown to be the optimal approach, combining the strengths of both methods in a synergistic manner. The present study makes a conceptual contribution to the field of sustainable digital marketing by offering a novel framework for industry practitioners to design strategies that balance operational efficiency with long-term sustainability objectives.
Relevance of Accounting Information in Earnings Management to Stock Prices as a Source of Investment Decisions Yahya, Muhammad Fahri Tsani; Pujiono
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.214

Abstract

This study investigates the influence of earnings management on stock prices within the banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2023. By employing secondary data from annual financial reports and utilizing statistical analysis through SPSS, the study aims to explore whether accounting information specifically in the form of earnings management plays a significant role in investment decisions. The analysis employs various statistical tests including ANOVA and t-tests to determine the significance of earnings management in influencing stock price movements. The results indicate that earnings management has a significant impact on stock prices, suggesting that it serves as a crucial signal to the market. This study contributes to the literature on accounting information's relevance in investment decisions, offering insights for investors and policymakers in understanding the potential effects of earnings manipulation on financial markets.
CEO Narcissism as a Moderator in the Relationship Between Financial Indicators and Earnings Management Muyassaroh; Putra, Rediyanto
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.208

Abstract

This study examines the influence of leverage, firm size, and profitability on earnings management, with CEO narcissism as a moderating variable. Using data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, the research employs quantitative methods, including multiple linear regression and moderated regression analysis (MRA). The results indicate that leverage, firm size, and profitability positively and significantly affect earnings management. Furthermore, CEO narcissism strengthens the relationship between leverage and earnings management, as well as between profitability and earnings management, but does not moderate the effect of firm size on earnings management. These findings contribute to the understanding of how psychological traits of CEOs interact with financial factors to influence corporate financial reporting practices.
The Effect of Green Accounting, Digital Financial Literacy, and Carbon Emission Disclosure on Sustainable Financial Performance Yanto, Supri; Sari, Putri Irmala; Suryani, Nelly
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.215

Abstract

This study examines the effect of green accounting (GA), digital financial literacy (DFL), and carbon emission disclosure (CED) on sustainable financial performance (SFP) in ISSI-listed companies adopting ESG practices (2019–2023). Using a quantitative approach, panel data from annual reports, sustainability reports, and ESG databases were analyzed via EViews 12, employing moderated regression analysis (MRA) to test interactions. Findings reveal that GA and DFL significantly enhance SFP (β = +, p < 0.05), with CED and firm size acting as positive moderators. The study highlights DFL as a novel driver of SFP in emerging markets, while emphasizing the regulatory role of CED in Indonesia. Limitations include a focus on Sharia-compliant firms, suggesting future research should expand to non-Sharia companies and longitudinal post-2023 data. Practical implications urge policymakers to mandate CED and firms to invest in DFL training. The research contributes originality by integrating GA, DFL, and CED previously unexplored in combination within an ESG framework, offering empirical insights for sustainable finance strategies.
Artificial Intelligence (AI) Innovation in Driving Global Financial Inclusion: Student Program to Reduce Inequity, Support Sustainable Development Goals(SDG) 8 Through Digital Solutions and Empowering Micro and Small Businesses in the Society 5.0 Era Wijaya, Tria Fenda Afi
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.225

Abstract

Financial inclusion is a critical element in achieving sustainable economic growth and reducing inequality, especially among Micro and Small Enterprises (MSEs). This article examines Artificial Intelligence (AI) innovations that play a role in driving global financial inclusion, and how student programs can support Sustainable Development Goal (SDG) 8. By utilizing digital solutions, students play an active role in designing applications and platforms that improve MSEs’ access to financial services. Through a qualitative approach, this study highlights several student initiatives that have successfully improved financial literacy and credit access for MSEs. It was found that the use of AI in data analysis allows for more accurate risk assessments, reduces costs, and accelerates the financing process. As a result, student involvement in financial technology innovations not only increases inclusion but also empowers MSEs to contribute to the local economy. This article provides recommendations for stakeholders in optimizing the role of students in supporting financial inclusion and achieving SDG 8 in the Society 5.0 Era.
PERANCANGAN DAN PENERAPAN COMPETENCY MATRIX BERBASIS WEBSITE PADA DEPARTEMEN HRBP NON PRODUKSI PT DIRGANTARA INDONESIA Siti Rahma Darya; Mohammad Rizal Gaffar
Applied Business and Administration Journal Vol. 2 No. 3 (2023)
Publisher : Ebiz Prima Nusa

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Abstract

Departemen HRBP Non Produksi PT Dirgantara Indonesia menghadapi tantangan dalam mengelola pemetaan kompetensi karyawan secara efektif dan efisien. Keterbatasan dalam pengelolaan informasi kompetensi karyawan menyebabkan kesulitan dalam mengidentifikasi kebutuhan pengembangan dan mengambil keputusan terkait sumber daya manusia. Pembuatan proyek ini bertujuan untuk merancang dan menerapkan competency matrix berbasis website pada departemen HRBP Non Produksi PT Dirgantara Indonesia. Tujuan utama dari pembuatan proyek ini adalah meningkatkan efektivitas dan efisiensi dalam pengelolaan pemetaan kompetensi karyawan serta memfasilitasi pengambilan keputusan yang terkait dengan pengembangan sumber daya manusia oleh departemen HRBP Non Produksi. Pembuatan proyek ini mengadopsi pendekatan pengembangan sistem berdasarkan SDLC (System Development Life Cycle), yang terdiri dari beberapa tahap yaitu analisis kebutuhan, perancangan sistem, pengembangan website, dan pengujian dengan mengadopsi metode SDLC, pembuatan proyek ini memastikan bahwa pengembangan website competency matrix pada departemen HRBP Non Produksi PT Dirgantara Indonesia dilakukan secara terstruktur dan sistematis serta memberikan interface yang mudah digunakan. Hasil pembuatan proyek ini adalah sebuah website competency matrix yang efektif dan efisien dalam mengelola dan menyajikan informasi kompetensi karyawan. Pengujian yang dilakukan menunjukkan bahwa sistem ini berfungsi dengan baik. Kata Kunci: competency matrix, HRBP non produksi, pengelolaan kompetensi karyawan, SDLC, website
Analisis Beban Kerja Mental pada Pekerja Kantor Menggunakan Metode NASA-TLX Lestari Widyastuti; Tangguh Dwi Pramono
Applied Business and Administration Journal Vol. 2 No. 3 (2023)
Publisher : Ebiz Prima Nusa

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Abstract

The existence of company demands to achieve targets makes employees work excessively to overtime. This makes employees experience pressure, causing a mental workload that has an impact on decreasing work performance and productivity. This study aims to measure the amount of mental workload and what indicators most influence the mental workload by using the National Aeronautics and Space Administration Task Load Index (NASA-TLX) method for office workers at PT X. The sample in this study, namely a number 20 people with purposive sample data collection and analyzed using the NASA-TLX method. The results of the data analysis show that the average value of mental workload experienced by PT X employees is 80.367 which is included in the very high category and the dominant indicator influencing this value is the Level of Effort and Performance, namely 19.55 and 19.083. The recommendations suggested as material for consideration for handling the high workload on office workers, namely conducting work evaluations to see how employees are performing.
Pembuatan Website Company Profile pada Konoba Coffee Menggunakan CMS Wordpress Dian Fauziyyah
Applied Business and Administration Journal Vol. 2 No. 3 (2023)
Publisher : Ebiz Prima Nusa

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Abstract

Konoba Coffee merupakan bisnis Food & Beverage yang berfokus pada penjualan minuman olahan kopi sejak tahun 2022. Konoba Coffee hanya menggunakan media sosial Instagram, menurut pemilik Konoba Coffee menggunakan Instagram, informasi yang disebarkan terbatas dan kurang lengkap, sehingga menjadi suatu hambatan dalam memberikan informasi yang lengkap kepada masyarakat maupun investor. Konoba Coffee memiliki data yang cukup lengkap mengenai company profile, namun data tersebut tidak disebarluaskan, karena tidak memiliki waktu untuk mengolah data, dana yang cukup, dan belum mengetahui media yang sesuai untuk menyimpan dan menyebarluaskannya kepada masyarakat luas. Berdasarkan fenomena tersebut. Website ini dibuat dengan tujuan dapat memudahkan Konoba Coffee dalam memberikan informasi company profile kepada masyarakat maupun investor. Selain itu, diharapkan dapat menjangkau masyarakat yang lebih luas dan meningkatkan kepercayaan masyarakat terhadap Konoba Coffee serta dengan dibuatnya website. Dalam pembuatan website Konoba Coffee menggunakan metode waterfall. Hasil implementasi proyek ini adalah website company profile pada Konoba Coffee yang merupakan website statis, website terdiri dari enam halaman. Berdasarkan hasil pengujian dan penilaian pada website company profile diketahui bahwa website Konoba Coffee sudah memenuhi kriteria dan kebutuhan informasi company profile Konoba Coffee, karena telah memberikan informasi yang lengkap dan mudah dipahami. Website Konoba Coffee menjadi media informasi yang memiliki tampilan menarik, komunikatif, efisien, mudah untuk diakses, fitur menu dan tombol pintasan dapat berfungsi dengan baik serta mudah di navigasikan.

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