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Eduard Yohannis Tamaela
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Program Studi Administrasi Niaga Sekolah Tinggi ilmu Administrasi Said Perintah Masohi Jalan Nuri, Kota Masohi, Kabupaten Maluku Tengah, Provinsi Maluku, Indonesia
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Journal of Business Application
Published by Universitas Dr. Djar Wattiheluw
ISSN : -     EISSN : 29644569     DOI : https://doi.org/10.51135/jba.v1.i2.y2022
Core Subject : Economy,
Economics, Econometrics & Finance
The focus and scope of the article consists of Business Application; Business Policy Business Education Financial Management Human Resource Management Marketing Management Operational Management Strategic Management Corporate Governance SMEs and Corporation Leadership Management Management Theories and Practices Sustainable Development Business Costumers Behavior Entrepreneurship Organizational Behavior & Culture Organizational Development Capital Market Accounting Behavior Auditing Public Sector Accounting Public Sector Management Tax Policy Tourism Business
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2023): Journal of Business Application" : 8 Documents clear
Dampak Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Pengungkapan Corporate Social Responsibility Surijadi, Herman; Amin, Muhamad; Siwabessy, Dominggus Jacobus; Wattiheluw, Siti Yayu
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p127-138

Abstract

This study aims to determine and analyze the magnitude of the influence of institutional ownership and managerial ownership on CSR disclosure in companies listed on the IDX in 2021 to 2022. Through a survey using secondary data obtained through financial reports and annual reports of companies listed on the IDX in 2021 up to 2022 for data collection and purposive sampling technique for sample selection, 62 companies were obtained as research samples. The test results using multiple linear regression analysis show that; (1) managerial ownership is proven to have a positive and significant effect on CSR disclosure or it can be said that the encouragement of increased managerial ownership will increase CSR disclosure in companies listed on the IDX from 2021 to 2022. (2) institutional ownership is proven to have no effect on CSR disclosure or it can be said that the percentage of corporate institutional ownership in Indonesia does not affect CSR disclosure.
Akuntabilitas Pengelolaan Perpuluhan Jemaat Patty, Agustina Christina; Kwalomine, Azmida L.; Gomies, Stevanus Johan
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p189-199

Abstract

This study was aimed to understand the meaning of by-tens accountability in GPM BETHEL Church. By thents accountability is a phenomenon that should be examined by the church. Paradigm used in this study was interpretive paradigm with Husserl transcendental phenomenology”. Based on meaningful accountability practice, thus BETHEL Church Congregation of Allang had three accountability dimension that are: social dimension which put by tenth accountability being understand as self-responsibility toward church and social responsibility toward people in need. and finance dimension which is a supporting dimension between spiritual and social dimension. BETHEL Church Congregation of Allang actually had long-practice accountability.
Peran Dimensi Lokasi Wisata Terhadap Keputusan Berkunjung Wisatawan Pattipeilohy, Victor Ringhard; Asthenu, Jean Rosalina
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p159-172

Abstract

The success of the tourism industry is inseparable from the role of tourist sites that can attract the attention of tourists. The current research aims to examine the effect of the role of location dimensions namely access, traffic, visibility, and facilities on the decision to visit tourists to Paragliding attractions. The number of samples involved in the current research is 100 respondents using simple random sampling technique, and to test and analyze data using multiple linear regression analysis. The results showed that the role of the dimensions of access, traffic, visibility, and facilities had a positive and significant impact on the decision to visit tourists to tourist objects.
Studi Eksplorasi Minat Beli Mobil Listrik pada Generasi Milenial Aprili, Adelia Nur; Sadat, Andi Muhammad; Rivai P, Agung Kresnamurti
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p139-158

Abstract

This study aims to find out what factors that influence the purchase intention of electric vehicles on millennials in Jabodetabek and what factors contribute the most to the purchase intention. The sample and population in this study were 334 millennials in Jabodetabek using the purposive sampling method and distributing questionnaires through various social media platforms. This study uses the theory of TAM and TPB with the analytical method through Exploratory Factor Analysis (EFA) approach and linear regression analysis to process the data through SPSS 25. The result of the study found that there were nine factors that influence the purchase intention of electric cars on millennials in Jabodetabek. The ninth factor is product knowledge, perceived behavioral control, price and advertising, social influence, product perception, environmental concern, ease of use, perceived benefits, and costs. Among the nine factors, price and advertising are the factors that contribute most to the purchase intention. It is hoped that this study can be used by electric car manufacturers as a basis for developing marketing and sales strategies through consumer purchase intention.
Pengaruh Financial Attitude, Financial Socialization dan Financial Experience Terhadap Perilaku Manajemen Keuangan Idelia, Rizka Afifa; Ahmad, Gatot Nazir; Siregar, Muhammad Edo Suryawan
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p173-188

Abstract

This study aimed to examine the effect of financial attitudes, financial socialization, financial literacy and financial experience on financial management behavior. This study uses respondents with individual criteria aged 20-30 years and worked in the Greater Jakarta area. Respondents were selected using non-probability sampling methods and purposive sampling techniques. The data collection method was carried out using an online survey. Data were analyzed using the exploratory factor analysis (EFA) method to test the validity and look at Cronbach's alpha value for the reliability test. The general method variance test is intended to measure the bias or error that is owned in this research test. The structural equation model (SEM) was used to test this study's hypothesis. The results showed that financial attitudes and financial literacy had a significant effect on financial management behavior, financial socialization had a significant effect on financial literacy and financial experience had no significant impact on financial management behavior.
Analisis Kontribusi dan Pertumbuhan Retribusi Parkir Dalam Upaya Meningkatkan Pendapatan Asli Daerah Mailoa, Clara; Tanihatu, Arthur R.; Patty, Yansen R.
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p200-211

Abstract

Local governments should dig as much as possible the source of the regional levy, one of the sources is the parking levy. The purpose of this study is to determine (1) The growth of parking levy receipts from 2017 to 2021, (2) The amount of contribution of parking levy receipts to PAD from 2017 to 2021. This type of research is a quantitative research. Data are obtained by conducting documentation and literature. The data analysis technique carried out is calculation of growth and contribution. The results of the data analysis showed that (1) The growth of parking levy receipts in Ambon City in 2017 was 25.22%; in 2018 it was 111.45%; this means that the growth is positive while in 2019 and 2020 the growth is negative, namely only (0.09%) and (40.01%) and in 2021 the growth returned positively by 132.53%. (2) The contribution of parking levy receipts to Local Revenue was 1.42% in 2017; 2.21% in 2018; 2.31% in 2019; in 2020 there was a decrease of 0.61% to 1.70%; and in 2021 it increased by 1.17% to 2.87%.
Analisis Kepercayaan Pengguna Paylater pada Shopee dan Tokopedia Pasaribu, Surya Rodoli; Rivai P, Agung Kresnamurti; Rahmi, Rahmi
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p128-145

Abstract

This research aims to find out how customer trust in using paylaters is described and what factors customers consider when using Shopee and Tokopedia paylaters, where a survey was conducted among students at the Faculty of Economics, Jakarta State University. The resource persons for this research were 10 students from the Faculty of Economics, Jakarta State University using the direct interview method. This research uses data collection techniques in the form of observation, interviews and documentation. This research uses data analysis techniques with data reduction, data presentation, and drawing conclusions. The results of the research found that there were four descriptions of user confidence in using paylater among students at Jakarta State University. These four images are company credibility, company integrity, company good intentions, and how the company can solve problems. Factors considered by paylater users are security, reputation, compliance with laws and regulations, and competence. It is hoped that this study can be used by companies as a basis for developing marketing and sales strategies through user trust.
Applied Accounting Concepts and Standards in Indonesian Business Realities Pattiasina, Victor; Marihi, La Ode; Watimena, Muhammad Amin; Patiran, Andarias; Hatuwe, Rahma Satya Masna; Ferdinandus, Leonora; Tahalele, Marie C.
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p112-127

Abstract

Indonesia has adopted IFRS as an accounting standard in making a quality report. IFRS standards that have been set are certainly not free of obstacles, this then becomes a challenge in implementing accounting standards in accordance with IFRS standards. So, to prepare an accounting financial report, practical aspects of accounting in Indonesia with applicable standards are needed in relation to the implementation of the principles of accounting standards in everyday life involving companies, accountants, and practitioners. The method used in this research uses a qualitative descriptive approach using a literature study with data sources derived from secondary data in the form of books, scientific journals, articles and research reports. The results obtained from the discussion are the practical aspects of accounting in Indonesia in the application of accounting concepts and standards in real situations involving companies, accountants, and accounting practitioners that must be considered, namely practical aspects in the application of accounting standards, measurement of assets and liabilities, revenue recognition, tax measurement, complete disclosure, internal audits and examinations, professional ethics, and management decision making

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