Henryanto Wijaya, A. Andy, Levina Febrianty, Christopher Elihu Billy Morgan
{"title":"THE INFLUENCE OF DIVIDEND POLICY, FIRM SIZE, CAPITAL STRUCTURE, AND CSR ON BANKING COMPANIES’ VALUE","authors":"Henryanto Wijaya, A. Andy, Levina Febrianty, Christopher Elihu Billy Morgan","doi":"10.24912/ijaeb.v1i2.442-450","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.442-450","url":null,"abstract":"The research examined the effect of dividend policy, firm size, capital structure, and Corporate Social Responsibility (CSR) on firm value in Indonesian banking companies listed on the Indonesian Stock Exchange (IDX). Purposive sampling was used to select the sample, and the population for this study was from 2017 to 2020, with 48 data points representing 12 samples of banking companies. According to the findings of this study, firm size and corporate social responsibility (CSR) both have a positive and significant effect on firm value. The dividend policies and capital structure have a small but positive impact on firm value. The descriptive research design was used in this study. This descriptive research aimed to ascertain the existence of one or more variables without comparing them directly and instead of looking for relationships with other variables. The data processing in this study was performed using the Microsoft Excel 2010 program, and the data analysis was performed using Eviews version 11. This study employed a technique known as purposive sampling to select random samples.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132701708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Felicia Claudianita, Estralita Trisnawati, H. Budiono
{"title":"THE EFFECT OF TAX PLANNING ON TAX AVOIDANCE WITH TAX AGGRESSIVENESS AS A MODERATOR IN THE PERIOD BEFORE AND AFTER THE TAX AMNESTY","authors":"Felicia Claudianita, Estralita Trisnawati, H. Budiono","doi":"10.24912/v1i2.670-680","DOIUrl":"https://doi.org/10.24912/v1i2.670-680","url":null,"abstract":"The research aims to discover the effect between tax planning, such as permanent difference, temporary difference, and foreign tax-rates differentials moderated by tax aggressiveness on tax avoidance before and after the tax amnesty period. This research obtained from 120 initial samples of companies listed in IDX for 2013-2019 period with purposive sampling method. The result shows that only one research model of permanent difference and tax aggressiveness had a significant negative effect on tax avoidance; some models of temporary difference and tax aggressiveness had a significant positive effect on tax avoidance; three research models of foreign tax-rates differentials had none significant effects on tax avoidance; and only on two models of permanent difference that had not been able moderated by tax aggressiveness towards tax avoidance. Hopefully this research could give advantages on implementing tax planning as an important strategy to consistently provides good signals to the company’s external parties.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128361452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Esti Mulya Fanandaru, K. Kurniawati, Nofi Wahyuni, Yunita Septiani
{"title":"BRAND EXPERIENCE, ATTITUDE, AND LOYALTY IN BRAND EQUITY FASHION LUXURY BRAND","authors":"Esti Mulya Fanandaru, K. Kurniawati, Nofi Wahyuni, Yunita Septiani","doi":"10.24912/ijaeb.v1i2.651-669","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.651-669","url":null,"abstract":"Luxury products have become a means of self-actualization in society to show prosperity or wealth. Even so, the consumption of luxury goods is the prerogative of people in the world. There are several studies and research that discuss this luxury item to understand how consumer experiences with brands are either negative or positive, how luxury products affect people's attitudes which ultimately lead to loyalty to product purchases and provide benefits to producers how the product is considered good by the public. The purpose of this paper is to find out how the influence of brand experience, brand attitude, and brand loyalty on brand equity in luxury fashion brands. The research method used in this study is collecting responses from consumers who have at least bought several luxury fashion brands (such as Hermes, Chanel, Yves Saint Laurent, Fendi, and other luxury fashion brands with a minimum of 2 purchases within 2 years. Data were collected from 188 respondents using a questionnaire with a Likert scale. The empirical results show that customer engagement positively encourages brand loyalty.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132926072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"WISDOM APPRECIATION IN SUSTAINABLE MANAGEMENT THOUGHT: AS GROUNDED THEORY","authors":"Kartika Nuringsih, H. Budiono, H. Maupa, M. Taba","doi":"10.24912/ijaeb.v1i2.805-813","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.805-813","url":null,"abstract":"Along with human civilization, the function of business management has changed. Adaptation is carried out as a form of wisdom in understanding social and environmental issues for becoming a new pillar in building business management sustainability. The qualitative study with a grounded theory approach is carried out to appreciate the thought of wisdom in developing management philosophy and using desk study to analyze data from scientific publications. The result proves that the existence of business management has evolved over the past 100 years from classical, neo-classical, and modern management, even in the era of sustainability. Starting from the industrial revolution 1.0 with the achievement of production efficiency up to 4.0 with speeding of information technology. Although different challenges in each era, the management goal remains the same to manage limited resources in order to meet the various desires of a changing world. Aligning with environmental issues, harmony among social responsibility, and economic growth is needed as the foundation of management philosophy so that a sense of wisdom characterizes the sustainability of current and future business goals. This study serves as a grounded theory to trace the essence of wisdom along the course of classical to modern management thinking that is synergized with sustainable development.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"378 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133800026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DESIGN MANAGEMENT IN TODAY’S BUSINESS: A REVIEW","authors":"M. Mutiara, Agus Irawan, E. S. Marizar","doi":"10.24912/v1i2.889-898","DOIUrl":"https://doi.org/10.24912/v1i2.889-898","url":null,"abstract":"Design is a part of business that cannot be separated from human life today. From business products to service industries, design has been used as part of improving competitive advantage or finding solutions to problems faced. Design can no longer be seen as just an aesthetic companion, but has broader role to play. With the design industry is currently quite in demand, it can be seen in the development of fields in the field of design or jobs that require design. For this reason, design management is indispensable. Management and design are complementary fields in the process. In this initial study research, the researcher wanted to prove the assumption of design management in the business industry, as well as to get an initial model of Design Management. This research is qualitative research by conducting desk-research and a multi-disciplinary approach, which are design and management, through the study of management functions, management strategies, the design process becomes a reference in this research, to become a starting point for Design Management research. The main activity of this research is a literature study of previous research that resulted in an initial model of Design Management.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"433 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131421316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"FACTORS AFFECTING FIRM VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLE","authors":"B. Belinda, Sofia Prima Dewi","doi":"10.24912/ijaeb.v1i2.150-161","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.150-161","url":null,"abstract":"The goal of this research is to gather empirical evidence on the impact of profitability, liquidity, leverage, firm growth, firm size, and total assets turnover on firm value in manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2020, using dividend policy as a moderating variable. The purposive sampling method was utilized and a sample of 40 companies that met the criteria was collected. Secondary data is used in this study, which is subsequently analyzed using Eviews 12 with the Moderated Regression Analysis (MRA). The study's findings show that firm size (SIZE) affected firm value (Tobin’s Q). Firm value (Tobin’s Q) is unaffected by profitability (ROE), liquidity (CR), leverage (DER), firm growth (TAG), and total asset turnover (TATO). The relationship between profitability (ROE) and leverage (DER) on firm value (Tobin's Q) can be moderated by dividend policy (DPR). The relationship between liquidity (CR) and firm growth (TAG) on firm value (Tobin's Q) cannot be moderated by dividend policy (DPR).","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131604297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE EFFECT OF BRAND PROMINENCE AND MUSIC INVOLVEMENT ON BRAND RECALL IN MUSIC VIDEO","authors":"Irenia Binardi Wijaya, Cokki Cokki","doi":"10.24912/v1i2.576-585","DOIUrl":"https://doi.org/10.24912/v1i2.576-585","url":null,"abstract":"Research in developing countries is still limited, especially regarding product placement in Korean music. This study aims to determine the effect of brand prominence and music involvement on brand recall. This study used the pre-test and post-test experimental method. The Korean music video, namely \"It G Ma\", was presented to 55 students. The results showed that participants tended to have a stronger brand recall on prominent product placements when they had known the brand before, and music involvement does not affect brand recall.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125457220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"FACTORS THAT AFFECT FIRM VALUE IN MANUFACTURING FIRMS","authors":"Rhenaldi Natanael Kurniawan, Merry Susanti","doi":"10.24912/v1i2.871-879","DOIUrl":"https://doi.org/10.24912/v1i2.871-879","url":null,"abstract":"This research aims to obtain empirical evidence from the effect of profitability, leverage, liquidity, firm size, and activity ratio on firm value. Totals of 198 observational data originated from 66 manufacturing companies listed on Indonesia Stock Exchange (IDX) throughout 2018-2020. The sampling technique used in this research is purposive sampling. The hypothesis testing method in this research uses the multiple linear regression model. The multiple linear regression model estimation that suits this research is Fixed Effect Model (FEM). The statistical tool used for data processing in this research is EViews 12. This research uses Tobin's Q as a parameter to measure firm value. Based on the outcome of the processed data, profitability, leverage, and firm size all have significant effects on firm value, while liquidity and activity ratio both have insignificant effect on firm value.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116485716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE IMPACT OF COVID-19, MARKET CAPITALIZATION, STOCK TRADING VOLUME, AND LARGE-SCALE SOCIAL RESTRICTIONS ON STOCK RETURNS","authors":"Tasya Novia Tanjaya, Rousilita Suhendah","doi":"10.24912/ijaeb.v1i2.484-497","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.484-497","url":null,"abstract":"The purpose of this research is to determine the effect of Covid-19, market capitalization, stock trading volume and large-scale social restrictions on stock returns. This research uses agriculture companies and property, real estate and building construction companies listed in Indonesian Stock Exchange from March 2, 2020 to December 31, 2020. The Covid-19 measured by growth of positive confirmed cases. The results of research in the agriculture sector show that growth of positive confirmed cases has a negative significant influence on stock return, market capitalization has no significant influence on stock return, stock trading volume and large-scale social restrictions have a positive significant influence on stock return. The results of research in the property, real estate and building construction sector show that growth of positive confirmed cases has no significant influence on stock return, market capitalization has a negative significant influence on stock return, stock trading volume and large-scale social restrictions have a positive significant influence on stock return.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132660043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Septihani Michella Wijaya, Chiara Rizka Yukianti, Livia Johan, A. Wijaya
{"title":"BUSINESS FEASIBILITY STUDY ON THE DEVELOPMENT OF THE LOCAL FASHION INDUSTRY THROUGH TECHNOLOGY INNOVATION USING KITA LOKAL","authors":"Septihani Michella Wijaya, Chiara Rizka Yukianti, Livia Johan, A. Wijaya","doi":"10.24912/ijaeb.v1i2.745-757","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.745-757","url":null,"abstract":"Kita Lokal is a custom-made clothing service that is equipped with an expedition service, where Kita Lokal uses an application as a consumer intermediary to meet local tailors. Kita Lokal is here as a solution for consumers who want to realize their dream clothes, on the other hand also empowering the talents of local tailors. By using the Business to Consumer model, Kita Lokal presents a fashion quiz containing a number of questions to understand user preferences so that it can be developed in the application, Kita Cart provides history and likes features that can be seen by user followers, Artificial Intelligence (AI) features that can make it easier consumer. Kita Lokal will be the pioneer of applications that provide custom-made and expedition services at the same time as well as presenting an e-commerce platform and fashion community which is realized by increasing support for local fashion, providing outreach services to local fashion producers who do not understand technology, gathering talented local tailors. to change the perception that international brands are better than local brands to be able to compete and even excel in the fashion sector, expand the business market to the national realm, connect consumers with local tailors through the Kita Lokal platform and provide shipping services that make it easier for consumers to receive the results they have received. design with the motto bring life to your design with us.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133537485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}