{"title":"The Influence of NCT 127 Brand Ambassador Usage on Nu Green Tea Purchase Decision through Brand Awareness as an Intervening Variable among NCTzen Malang\"","authors":"Hans Febrian, Seno Aji Wahyono, Yasin Nur Rohim","doi":"10.55927/ijbae.v3i1.7839","DOIUrl":"https://doi.org/10.55927/ijbae.v3i1.7839","url":null,"abstract":"This study aimed to investigate the impact of the NCT 127 brand ambassador on purchase decisions, with brand awareness serving as a mediating factor. This study used a descriptive causal approach to explore how the NCT 127 brand ambassador affects purchase decisions, mediated by brand awareness. It focused on NCT 127 fans in Malang City, with a 100-person sample determined using the Cochran formula. Analyses included instrument, classical assumption tests, path analysis, coefficient of determination, and partial t-tests. The results show the brand ambassador significantly impacts brand awareness (<0.05), positively affecting purchase decisions. Path analysis indicates 84% of decisions link to brand awareness and the ambassador, confirming brand awareness' mediating role.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"68 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139824678","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}
Mochammad Arie Nugroho, Nur Khusniyah Indrawati, Sudjatno
{"title":"Supplier Risk Management in Supply Chain Relationships with Preferred Customer Status at Pt Japfa Comfeed Indonesia","authors":"Mochammad Arie Nugroho, Nur Khusniyah Indrawati, Sudjatno","doi":"10.55927/ijbae.v3i1.7240","DOIUrl":"https://doi.org/10.55927/ijbae.v3i1.7240","url":null,"abstract":"This research provides a comprehensive risk management framework for supply chain relationships where suppliers have customers who have preferred customer status. This research is a case study research using a qualitative approach on the largest and leading agri-food companies in Indonesia, with several real-life perspectives on key risks, risk impacts, and mitigation strategies for implementing a risk management framework. The research results show that several risks can affect supply chain relationships between customers and suppliers: not only operational risks but also risks associated with specific relationships, as well as risks specific to supply chain relationships with preferred customer status. Creating correct and clear contracts was found to be a core strategy to mitigate risks built to protect supply chain relationships.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"61 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139823894","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}
Cindy Olivia Pangemanan, Ridho Jun Prasetyo, Lilik Handayani
{"title":"Profit Management and Tax Avoidance on Company Value","authors":"Cindy Olivia Pangemanan, Ridho Jun Prasetyo, Lilik Handayani","doi":"10.55927/ijbae.v3i1.7899","DOIUrl":"https://doi.org/10.55927/ijbae.v3i1.7899","url":null,"abstract":"The purpose of this study was to analyze the effect of Profit management and tax avoidance on the value of the company. The sample consisted of 28 companies with the retrieval technique using purposive sample technique in the health, transportation infrastructure, and logistics sectors listed on the IDX for 2018-2022. The results of the study state that company value is not influenced by Profit management while company value is influenced by tax avoidance.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"12 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140478652","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":"Financial Performance of Manufacturing Companies","authors":"Randy Chaidir, Herman","doi":"10.55927/ijbae.v3i1.7900","DOIUrl":"https://doi.org/10.55927/ijbae.v3i1.7900","url":null,"abstract":"The purpose of this research is to identify the effect of debt policy and profitability on company value. This study uses secondary data acquired from manufacturing companies listed on the Indonesia Stock Exchange in the period of 2018-2022. Using purposive sampling, 195 companies meeting the predetermined criteria were selected as the sample. The results of the Moderated Regression Analysis have led to the following findings. Debt policy and profitability positively affect firm value.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"374 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140471183","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":"Evaluation of the Implementation of Internal Control on Cash Sales at CV. Rudang Jaya","authors":"Rahel Junita Nainggolan, Gaby Ibrenna Sebayang","doi":"10.55927/ijbae.v3i1.7840","DOIUrl":"https://doi.org/10.55927/ijbae.v3i1.7840","url":null,"abstract":"This research aims to determine the description of the system in the company and evaluate whether the internal control structure for cash sales that has been implemented by the company is adequate and has been implemented effectively. Data collection techniques in this research were carried out using two techniques, namely library techniques obtained through books, previous research, papers, journals and articles. The second technique is a field technique obtained through interview, observation and documentation techniques. Data analysis was carried out by comparing the implementation of internal control over cash sales implemented by the company with existing theories. The results of the research and discussion show that the implementation of internal control over cash sales at CV. Rudang Jaya is good, visible from organizational elements, elements of authorization and recording procedures, as well as elements of healthy practices. Therefore, companies need to supervise the implementation of internal control over cash sales so that the company's existing system can continue to run smoothly..","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"64 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140486069","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":"Transparency in Village Fund Management (A Case Study in the Bang Haji Subdistrict, Central Bengkulu Regency)","authors":"Bambang Agoes Hermanto, Antoni, Lela Rospida","doi":"10.55927/ijbae.v3i1.7820","DOIUrl":"https://doi.org/10.55927/ijbae.v3i1.7820","url":null,"abstract":"This researcher aims to analyze the transparency of village fund management in Bang Haji District, Central Bengkulu Regency. The sample for the questionnaire was 72 taken using accidental sampling technique. Data analysis in this study used a descriptive test. The results of the study fall into the Medium or Moderate classification, because the village head has not been fully transparent in the Management of Village Funds in Bang Haji District, Central Bengkulu Regency because of information about detailed financial reports both the income budget and the expenditure budget. all programs and activities are not published and cannot be accessed by the public. However, only a few programs and activities are known if community programs and activities are the implementers.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"127 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140485179","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":"Experience, Independence, Professional Commitment of Auditors, and Audit Quality (Study at the Sidoarjo Regency Inspectorate)","authors":"Arief Rahman, Dien Ajeng Fauziah","doi":"10.55927/ijbae.v3i1.7821","DOIUrl":"https://doi.org/10.55927/ijbae.v3i1.7821","url":null,"abstract":"This research aims to investigate the impact of audit experience, auditor independence, and professional commitment on audit quality at the Sidoarjo Regency Inspectorate. The research methodology employed in this study is descriptive quantitative. The primary data for this research were collected through a questionnaire, and the sampling technique used was saturated sampling. The sample size for this study consisted of 34 auditors or respondents. Prior to analysis, the collected data underwent validity and reliability tests. Multiple linear regression analysis was employed to analyze the data. The hypothesis testing was conducted using SPSS. The findings of this study indicate that both auditor's work experience and professional commitment significantly influence audit quality, whereas auditor independence does not have a significant impact on audit quality.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"422 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140480179","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}
Brandon Obenza, Johanna Paula Torrefranca, Jerald Dave Amarilla, Jobea Pandamon, Shaira Encarnacion, Genesis Getalado, Abdulnaim H. Azis
{"title":"Personality Traits and Financial Management Behavior of University Students","authors":"Brandon Obenza, Johanna Paula Torrefranca, Jerald Dave Amarilla, Jobea Pandamon, Shaira Encarnacion, Genesis Getalado, Abdulnaim H. Azis","doi":"10.55927/ijbae.v3i1.7309","DOIUrl":"https://doi.org/10.55927/ijbae.v3i1.7309","url":null,"abstract":"This non-experimental quantitative study investigated the association of the five big personality traits with the financial management behavior (FMB) of university students in Davao City. Using stratified random sampling, three hundred twenty-two respondents participated in the survey. The adopted questionnaires used in collecting the data were tested using Cronbach's Alpha and Cronbach’s Alpha to ascertain their reliability and validity. Using regression analysis through SmartPLS 4.0 software, the findings revealed that conscientiousness (β=0.296, p-value=0.000), extraversion (β=0.181, p-value=0.001), and openness (β= -0.110, p-value=0.045) showed significant link towards FMB. Nevertheless, Agreeableness (β= -0.056, p-value=0.324) and Neuroticism (β= -0.034, p-value=0.553) were insignificant. Finally, the regression model explains that 14.30% of the variance in FMB of university students (F = 10.540, P-value = 0.000, R2 = 0.143, Adjusted R² = 0.129).","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"365 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140480188","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":"Analysis of the Implementation of Sim Bphtb Application in West Lombok as One of the Digitalization Accelerations in BPHTB Collection","authors":"Baiq Ailsa Anindya, Baiq Anggun Hilendri Lestari, Rini Ridhawati","doi":"10.55927/ijbae.v3i1.7550","DOIUrl":"https://doi.org/10.55927/ijbae.v3i1.7550","url":null,"abstract":"The Acquisition Duty on Land and Building (BPHTB) collection in West Lombok Regency is now digitized using the BPHTB Management Information System (SIM BPHTB) application. This research uses a qualitative descriptive approach to analyze the implementation of the SIM BPHTB application at the BAPENDA Office of West Lombok Regency. Data was collected by conducting semi-structured interviews that were related to SIM BPHTB. The results of this study indicate that SIM BPHTB can make BPHTB collection more effective and efficient, as the processing of BPHTB documents is faster and does not require a large workforce. Furthermore, it provides transparency, as BPHTB payments can be made through EDC machines or banks, allowing real-time monitoring. SIM BPHTB also enhances Local Own-Source Revenue (PAD), as using this application enables more BPHTB documents to be processed, resulting in increased revenue.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"47 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140485305","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":"DETERMINANT OF CAPITAL ADEQUACY RATIO USING INTERVENING VARIABLE RETURN ON ASSETS","authors":"Luqman Hakim, Dewi Permata Sari, Budi Sutrisno","doi":"10.55927/ijbae.v2i6.6989","DOIUrl":"https://doi.org/10.55927/ijbae.v2i6.6989","url":null,"abstract":"This research is intended to analyze the influence of inflation variables, Loan to Deposit Ratio (LDR) on the Return On Assets (ROA) profitability ratio and on the Capital Adequacy Ratio (CAR). This is based on the phenomenon of inconsistencies in various studies from what is happening in reality, thus encouraging researchers to carry out research again. This research is a type of quantitative descriptive research with multiple regression analysis method for panel data using 9 cross section samples and 6 years as a time series. This research formula is to maximize the value of the CAR through ROA as an intervening variable using the research object of banking sector companies on the Indonesia Stock Exchange. Two research models were developed and integrated into one research model, each of which went through the model selection test stages, Chow Test, Hausman Test, and Lagrange Multiplier Test. The results of the first research model; that inflation can explain the impact on ROA with a negative correlation where these results confirm the applicable theory. Another result in the second research model is that the LDR can significantly explain its influence on the CAR with a negative correlation and this result is also in accordance with the applicable theory. The other variables cannot explain their influence on the endogenous variable ROA in the first model and the CAR in the second model. It is hoped that these results can help as a guide for banking practitioners in Indonesia to be able to maximize the CAR.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"35 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138983510","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}