{"title":"FACTORS INFLUENCING SUSTAINABILITY REPORT DISCLOSURE ON MINING COMPANIES LISTED IN IDX","authors":"Mourend Gabriella Karundeng, Susanto Salim","doi":"10.24912/ijaeb.v1i3.1038-1049","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i3.1038-1049","url":null,"abstract":"The goal of this study is to examine how the composition of the board of commissioners, the percentage of independent commissioners, company size, leverage, and liquidity affect the publication of sustainability reports by mining companies that are listed on the Indonesia Stock Exchange between 2017 and 2020. Eight people were chosen as the sample for this study using the purposive sampling method. The EViews version 12 application is used to process the data in this study. The findings of this study suggest that corporate size and liquidity have a substantial impact on the disclosure of sustainability reports. Contrarily, the variables governing the board of commissioners, the percentage of independent commissioners, and leverage have no impact on the disclosure of sustainability.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135140","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}
Riana Magdalena Silitonga, Yung-Tsan Jou, Ronald Sukwadi, Ferdian Aditya Pratama
{"title":"FINANCIAL LITERACY TECHNOLOGY ADOPTION IN INDONESIAN SHARIA BANKING: A PRELIMINARY ANALYSIS","authors":"Riana Magdalena Silitonga, Yung-Tsan Jou, Ronald Sukwadi, Ferdian Aditya Pratama","doi":"10.24912/ijaeb.v1i3.911-920","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i3.911-920","url":null,"abstract":"The growth of financial instruments is significant nowadays. Because of that, more people are becoming more responsible in their financial planning, investment, and living expenses. Individuals who have financial knowledge tend to have more assets in finance in general. This research will study the readiness of technology adoption as its preliminary analysis for middle-lower socio-economics users in financial literacy of a leading Indonesian Sharia financial inclusion bank that focuses on women empowerment. In addition, this research also identifies the must-have features of the e-learning application. This research will conduct an online survey with 118 samples in Indonesia. This study found that West Java, South Borneo, and Southeast Sulawesi users are the most well-prepared to use technology to support their business. Some features like a group of learning materials and video-based learning are the most attractive features users desire to be accessible in the e-learning application.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135142","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":"VALIDATING FACTORS AFFECTING PEOPLE’S INTENTION TO USE FINANCE COMPANIES’ SERVICES IN INDONESIA","authors":"Keni Keni, Nicholas Wilson, Alexander Alexander","doi":"10.24912/ijaeb.v1i3.1654-1668","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i3.1654-1668","url":null,"abstract":"For the past decades, leasing and consumer finance had become the most popular types of service used and chosen by Indonesians to conduct various kind of purchasing activities toward productive and consumptive assets that people want to buy, such as cars, motorcycles, machineries, and the other kind of productive or consumptive assets. In this case, such behaviour was important to be thoroughly understood and evaluated in order to understand why these people opted to use leasing or consumer finance services as opposed to directly pay for these kinds of assets themselves. Therefore, this research attempt to thoroughly evaluated and validated some factors which were hypothesized could significantly affect people’s intention to use leasing or consumer finance services for the assets that these people were buying. Implementing purposive sampling in order to ensure that all respondents who participated in this study had conformed to all criteria set in this research, questionnaires were distributed to a total of 123 respondents who’ve used leasing or consumer finance services for the assets that they bought (such as cars, motorcycles, and machineries) participated in this research. All of these data then were thoroughly analysed using partial least squares-structural equation modelling (PLS-SEM) using SmartPLS 4 software. Based on the results of the data analyses obtained in this study, three factors, namely attitude toward using leasing/consumer finance services, subjective norm and perceived financial risk toward the product significantly affect people’s intention to buy assets through finance companies who provide leasing and/or consumer finance (financial services) in Indonesia.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135147","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 FINANCIAL RATIOS ON FINANCIAL PERFORMANCE AMONG BANKING COMPANIES","authors":"Annetta Cathleen, Agustin Ekadjaja","doi":"10.24912/ijaeb.v1i3.1074-1086","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i3.1074-1086","url":null,"abstract":"This study was conducted to obtain empirical evidence related to the effect of loan to deposit ratio, capital adequacy ratio, debt to equity ratio, and operational efficiency ratio on the financial performance of banking companies listed on the Indonesia Stock Exchange for a three-year period, which is 2017-2019. The research design used is descriptive research in describing the relationship between the independent variables and the dependent variable. The research method used is purposive sampling, with amounted to 29 companies that meet the criteria. Furthermore, this study used EViews 12 Student Version Lite application in the data processing. The results of this study indicate that the operational efficiency ratio influences the financial performance of banking companies. Meanwhile, loan to deposit ratio, capital adequacy ratio, and debt to equity ratio does not affect banking companies' financial performance.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135154","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":"FIRM VALUE OF THE PROPERTY, REAL ESTATE & BUILDING SECTOR IN INDONESIA AT THE BEGINNING OF THE COVID-19 PANDEMIC","authors":"Indah Kusuma, Rayhita Santhi, Cahyadi Putra","doi":"10.24912/ijaeb.v1i3.1182-1189","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i3.1182-1189","url":null,"abstract":"Movements in Indonesian stocks through the Composite Stock Price Index (IHSG) in 2020 experienced great turmoil as a result of the Corona Virus Diseases-19 (Covid-19). The data shows that the value of companies listed on the Indonesia Stock Exchange (IDX) is not in its best condition. This study uses an associative quantitative approach to examine 38 listed issuers in the property, real estate & building sector during 2020. The results of this study are able to prove that the firm value during the current pandemic is influenced by financial distress.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135155","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 EFFECT OF INTEGRATING DIGITAL GAME-BASED DECISION-MAKING INTO THE APPROPRIATE TEACHING OF BUSINESS ETHICS","authors":"Che-Fei Chen","doi":"10.24912/ijaeb.v1i3.1218-1226","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i3.1218-1226","url":null,"abstract":"As the increasing emphasis of game-based learning on teaching strategies, many researchers in dictated that implanting game-based learning strategies, which include the enjoyment and tasks for student to pass, in the digital learning system can guide students to enhance their learning motive to win game. Many teaching strategies were developed to improve programming skills instead of traditional business ethical class lecture. Among them, game-based learning are applied to enhance students learning. Nonetheless, they fail to engage students in deep thinking and reflections. To cope with this issue, a two-tier test-based learning system is proposed to enhance students’ learning performances and the flow experience in business ethical courses in this study.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"163 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135333","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 LIQUIDITY, PROFITABILITY, AND LEVERAGE ON FIRM VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLE","authors":"Stefanie Stefanie, Yanti Yanti","doi":"10.24912/ijaeb.v1i3.899-910","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i3.899-910","url":null,"abstract":"This research has the purpose to determine the impact of liquidity, profitability, and leverage on firm value, with dividend policy as the moderating variable. The secondary data from the manufacturing company such as financial statements and annual reports listed on IDX from 2017 – 2019 are used for this research. Research method using moderated regression analysis, which is tested using E-views. This study uses fixed effect model in testing hypothesis. Samples are chosen based on purposive sampling method. From 2017 to 2019, 42 manufacturers are listed on IDX, with a total of 126 dates selected as samples. This study found that liquidity and leverage have the negative and insignificant impacts on firm value, profitability has positive and significant impact on firm value, dividend policy is not able to moderate impact of liquidity and leverage on firm value, and dividend policy is able to weaken the impact of profitability on firm value.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"167 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135531","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":"FACTOR AFFECTING DIVIDEND POLICY IN FINANCIAL SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE","authors":"Katherine Magdalena, Linda Santioso","doi":"10.24912/ijaeb.v1i3.1108-1119","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i3.1108-1119","url":null,"abstract":"This study aims to analyze the effect of profitability, liquidity, leverage, firm size and free cash flow on dividend policy in financial sector company listed on the ISE in the 2018-2020 period. This research’s sample used 25 companies listed on the Indonesia Stock Exchange. The hypothesis in this study used multiple regression analysis. The data processing in this study uses the E-views application version 12. The results of this study indicate that the variables of profitability and firm size have a significant effect and positive on dividend policy, the variables of liquidity have a significant effect and negative on dividend policy, while the variables of leverage and free cash flow do not have a significant effect on dividend policy.
","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135535","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":"DETERMINANTS OF DEBT POLICY IN CONSUMER GOODS COMPANY IN INDONESIA","authors":"Nurainun Bangun, Khairina Natsir, Ngadiman Ngadiman","doi":"10.24912/ijaeb.v1i3.946-956","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i3.946-956","url":null,"abstract":"The intended of this study was to determine the effect of business risk, non-debt tax shields, and firm size on debt policy. The population consists of companies that in the 2019-2021 period are listed on the Stock Exchange in the consumer goods group. Purposive sampling technique was applied to select samples from as many as 74 companies, of which 40 consumer goods companies met the criteria, so that in total there were 120 research data. Data analysis was carried out using Multiple Linear Regression and data processing data is supported by EViews 12. The findings of this research show that changes in company size will move debt policy in a significant and positive direction. Meanwhile, business risk and nonndebt taxxshields have insignificant effect on debttpolicy for companies in the consumerrgoods group registered on the Indonesia StockkExchange.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135538","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 APPLICATION OF RESPONSIBILITY EDUCATION ON SUSTAINABILITY ISSUES","authors":"Shieunt-Han Tsai, I-H Yang","doi":"10.24912/ijaeb.v1i3.1210-1217","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i3.1210-1217","url":null,"abstract":"People start to rethink if to sacrifice the ecology for the prosperity of the various industries for a better life. Responding to the United Nations 2030 Sustainable Development Goal SDGs 4 \"Quality Education,\" in addition to equal education for everyone, its deeper meaning can emphasize the \"value-added\" of education. Some enterprises and schools in Taiwan are committed to sustainable education, but sustainability issues are often difficult to be understood because of too many terms. Therefore, we divide the topic of sustainable education through game-based learning was conducted that includes three types: Sustainability puzzle, Sustainability and reaction and Sustainability strategy board games. We wish to attract more people to participate in sustainability issues and get a better life.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135134797","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}