International Journal of Business and Applied Economics

The Meaning of Going Concern Based on the Awareness of Micro, Small and Medium Enterprises (MSMEs)

Shermaliana Putri — 2024-07-24

This study aims to interpret the meaning of going concern based on the awareness of Micro, Small and Medium Enterprises (MSMEs). This research is a qualitative research with an interpretive and phenomenological paradigm as a research methodology. The data collection techniques in this study are interviews and documentation. The informants of this study are two going concern is not only interpreted through financial aspects, but also through religious and cultural aspects in the form of sincerity, resignation, and obedience to religious provisions and belief that the sustainability of business brings blessings from God. This is the power that allows micro business actors to survive in the midst of difficult conditions. The implications of this study can provide a new perspective to business actors regarding the meaning of going concern so that they can continue to develop and maintain their business operations.

Correlation of Regional Taxes and Regional Expenditures on Regional Fiscal Capacity Parigi Moutong District

Vera Sri Endah Cicilia — 2024-07-26

This research aims to analyze the relationship between regional taxes and regional expenditure on the regional fiscal capacity of Parigi Moutong Regency 2016-2022. The research method uses a quantitative approach with a total of 7 years of observations obtained from the Regional Financial and Asset Management Agency Report of Parigi Moutong Regency and analyzed using simple linear correlation (least square method). The research results show that the regional tax variable is positively and significantly correlated with the regional fiscal capacity of Parigi Moutong Regency. The regional expenditure variable has a negative and insignificant correlation with the regional fiscal capacity of Parigi Moutong Regency. The results of this research illustrate the importance of optimizing regional taxes through intensification, extensification, and using the budget effectively and efficiently so as to create regional independence. The limitations of this research are that it does not cover all the dominant variables that support regional fiscal performance and still uses relatively small data.

The Effect of Convenience, Comfort and Risk on the Preferences of Independent Learning–Independent Campus (MBKM) Students in Using QRIS

Muhammad Adhitya Nugraha — 2024-08-02

This study aims to analyze the convenience, comfort and risks of the preferences of independent learning students on an independent campus (MBKM) in using QRIS. The research method used is quantitative with a descriptive approach. Data collection techniques through the distribution of questionnaires. The sample in this study is MBKM students exchange Bacht 3 students. The results of this study show that convenience, comfort, and risk have a significant positive effect on the preferences of independent students to study on an independent campus in using QRIS with an R – Square score of 0.652 or 65.2 %, indicating that the preferences of MBKM students in using QRIS are influenced by Convenience, Convenience, and Risk in this study.

From Likes to Loyal: An Analysis of the Influence of Social Media, Trust Levels, and Communication Mediated by Customer Bonding on Loyalty at CV. Rumah Lamongan

Anisah Ernaningsih — 2024-07-24

This study to purpose for examines the influence of social media, trust level, and communication on customer loyalty with customer bonding as a mediating variable. Social media enhances effective communication and trust between the company and its customers, thereby strengthening customer loyalty. Customer bonding reinforces the emotional connection between customers and the company, which in turn increases loyalty. The results indicate that social media, trust, and communication have a positive and significant impact on customer loyalty through customer bonding at CV. Rumah Lamongan. This research is included in the type of quantitative research with a correlational design. The research method used was primary data collection through a questionnaire in the form of a Google Form. The research findings conclude that: (1) Social Media positively contributes to loyalty, (2) The level of trust positively contributes to loyalty, (3) Communication does not positively contribute to loyalty, (4) Social Media contributes to loyalty through customer bonding, (5) The level of trust contributes to loyalty through customer bonding, (6) Communication contributes to loyalty through customer bonding.

The Influence of Viral Marketing and Brand Awareness on Consumer Purchase Intentions for Mixue Beverage Products in Malang

Felik Sad Windu Wisnu Broto — 2024-08-01

In the current digital era, viral marketing and brand awareness have become crucial strategies for companies to increase sales and attract consumer interest. This study aims to examine the impact of viral marketing and brand awareness on the purchase intentions of Mixue beverage consumers in Malang. The research employs a quantitative approach, collecting data through surveys using questionnaires distributed to Mixue consumers in Malang. The data analysis results show that viral marketing has a significant positive effect on the purchase intentions of Mixue consumers in Malang. The higher the intensity of viral marketing, the greater the consumers' purchase intentions. Additionally, brand awareness also has a significant positive impact on purchase intentions. Consumers with high brand awareness tend to have higher purchase intentions for Mixue products. Simultaneous analysis indicates that viral marketing and brand awareness together significantly affect consumer purchase intentions. Therefore, it is essential for Mixue in Malang to effectively enhance viral marketing and brand awareness strategies to boost consumer purchase intentions. These strategies have proven effective in increasing the sales of Mixue products in Malang.

The Effect of Accounting Information System Utilization, Human Resource Competence, and Internal Audit on the Quality of Financial Statements at OPD Surabaya City Office

Annisa Putri Arifin — 2024-07-18

This study aims to identify the influence of the use of accounting information systems, human resource dumber competence, and internal audit on the quality of financial statements of the City of Surabaya. The sample for this study was taken from the Regional Apparatus Organization (OPD) of Surabaya City, which was used in a quantitative method. The sampling technique was carried out by a simple random sampling method based on probability. The total number of participants in this study amounted to 100 participants including financial staff. Data analysis techniques using SmartPLS 4.0. The results show that the quality of financial reporting is not significantly affected by the use of accounting information systems. The quality of financial reporting is significantly influenced by the competence of human resources. The quality of financial reporting is significantly affected by internal audit. This study makes a valuable contribution to preserving the caliber of the financial reports of Surabaya's regional apparatus organizations as well as offering prospective assessments for upcoming upgrades.

The Impact of Customer Experience and Trust on WOM through Customer Satisfaction among Students at Ma Chung University Malang

Wahyu Dianing Ratri — 2024-08-01

In the highly competitive landscape of higher education, institutions must provide quality services to attract and retain students. Continuous evaluation of student perceptions and satisfaction is crucial to ensure the sustainability and competitive edge of higher education institutions. This study aims to analyze the impact of Customer Experience and Trust on Customer Satisfaction, as well as the influence of Customer Satisfaction on Word of Mouth (WOM) within a university setting. This research is explanatory, employing quantitative methods and a survey approach. Data analysis was conducted using Descriptive Analysis and Structural Equation Modeling. The findings show that students have positive experiences with Ma Chung and trust the services provided by the faculty and staff, contributing to their overall satisfaction. These experiences and trust significantly influence students' tendencies to share positive information about Ma Chung with others (WOM). Additionally, Customer Experience and Trust also affect WOM through the mediation of Customer Satisfaction. Students' experiences and trust in Ma Chung's services significantly enhance their satisfaction, which in turn encourages them to recommend the university to others. This study highlights the importance of improving student experiences and trust to strengthen positive WOM.

The Effect of Profitability, Firm Size, and Leverage on Firm Value (Study on Banking Companies Listed on the Indonesia Stock Exchange in 2018-2023)

Miftakhul Fadhilah — 2024-07-18

This research aims to find out the effect of profitability, firm size, and leverage on firm value. This researh employs quantitative research methodology. The population used in this research is a banking company registered with the IDX for the period 2018-2023. The sampling technique used purposive sampling method. Based on the sample selection criteria, there were 13 companies and 78 samples. The data analysis technique used is multiple linear regression analysis. The SPSS version 25 tool was used to process data in the analysis of this study. The results of this research show that profitability and firm size has a positive effect on firm value in banking companies listed on the IDX in 2018-2023, while leverage has no effect on firm value in banking companies listed on the IDX in 2018-2023. Further research could develop this research using other variables that in theory have an effect on a firm value, such as dividend policies, capital stucture, free cash flow, and others.

Analysis of the Performance of the West Nusa Tenggara Provincial Industry Office in Increasing the Added Value of Food Small and Medium Industry Products (SMIs) in Mataram City

Muh. Faizul Al Isnaini — 2024-07-24

This study aims to analyze the performance of the West Nusa Tenggara Provincial (NTB) Industry Office in increasing the added value of Food Small and Medium Industries (SMEs) products in Mataram City. The research method used is qualitative with a case study approach. The data collection techniques in this study are through observation, interviews and documentation. The informants in this study are parties from the Department of Industry and Food SMEs in Mataram City. The results of the study show that the performance of the NTB Provincial Industry Office in increasing the added value of Food SME products in Mataram City is considered quite good even though it still needs improvement and development in several aspects. The NTB Provincial Industry Office needs to continue to innovate in providing more comprehensive support, including in the aspects of capital, marketing, and raw material processing. In addition, the NTB Provincial Industry Office also increases the added value of food SMEs products in Mataram City based on four inicators, namely work quality indicators, quantity indicators, timeliness indicators, and effectiveness indicators.

Examining the Impact of Technostress on Perceived Organizational Commitment: The Mediating Role of Individual Innovation

Hassan Hessari — 2024-08-09

This research examines the influence of technostress on perceived organizational commitment (POC) and investigates how individual innovation mediates this relationship. Conducted within an engineering consulting firm, the research employs structural equation modeling (SEM) to analyze data from 147 employees. The objectives include determining the extent to which technostress influences POC, assessing how individual innovation mediates this effect, and identifying strategies to mitigate technostress impacts. Findings indicate that technostress significantly negatively affects both POC and individual innovation, with the latter showing a positive correlation with POC. Moreover, individual innovation serves as a partial mediator, mitigating the adverse effects of technostress on POC. The results highlight the necessity for organizations to foster innovative cultures while managing technostress, thus promoting a resilient and committed workforce. This study contributes to the literature by integrating the constructs of technostress, innovation, and organizational commitment, providing actionable insights for managers aiming to enhance employee engagement and organizational stability.

Analysis of the Implementation of Kaizen Culture at PT. Digital Solusi Grup

Novaldi Nur Rochman Putra — 2024-08-02

This study aims to examine the implementation of Kaizen culture in the company. The discussion is based on the phenomenon of Kaizen culture implementation originating from Japan, applied to a service sector company in Indonesia, namely PT Digital Solusi Grup. The objectives of this study are to determine (1) how the Kaizen culture is implemented in the company, and (2) whether the implementation of the system, concept, and Gemba Kaizen in the company undergoes adaptation. This research adopts a descriptive qualitative approach using ethnographic methods. Data collection techniques include in-depth interviews, documentation, observation, and triangulation. The components of data analysis in this study are (1) data reduction, (2) data presentation, and (3) drawing conclusions. The main discussion focuses on (1) the Kaizen culture in the company, and (2) the adaptation of Kaizen culture, which includes the concepts and Gemba Kaizen. Information for this study was gathered from three key informants representing top-level, middle-level, and first-level management at PT Digital Solusi Grup. The findings of this study indicate that, in general, the implementation of Kaizen culture undergoes an adaptation process. A lack of communication during the implementation process between functions and positions prevents the company's goals for implementing Kaizen culture from being articulated in accordance with the leadership's objectives.

The Role of Job Satisfaction in Mediating the Influence of Work Pressure and Work Overload on Turnover Intention at PT. Administrasi Medika Indonesia

Neny Dwi Pebriasanty — 2024-07-19

This research contains a quantitative methods using Lazarus' Job Stress Theory and Abraham Maslow's Hierarchy of Needs Theory, focusing on the concept of job satisfaction to manage turnover intention within the company. The purpose of this research is to determine the effect of: (1) Work Pressure on Turnover Intention, (2) Work Overload on Turnover Intention, (3) Work Pressure on Turnover Intention through Job Satisfaction, (4) Work Overload on Turnover Intention through Job Satisfaction in PT. Medical Administration. The sample for this research is employees working at PT. Medical Administration. This research requires up to 95 respondents from outsourced employees using a simple random sampling technique. Data collection was carried out using a questionnaire instrument distributed to respondents. The analysis was carried out using the Partial Least Square (PLS) method using the SmartPLS software. Research findings indicate that: (1) Work Pressure makes a positive contribution to increasing Turnover Intention, (2) Work Overload makes a positive contribution to increasing Turnover Intention, (3) Work Pressure contributes to Turnover Intention through Job Satisfaction, (4) Work Overload contributes to Turnover Intention through Job Satisfaction. This research concludes that work pressure and work overload contribute to turnover intention through job satisfaction. The continuous workload and job stress experienced by employees must be minimized through appropriate management mechanisms to reduce burnout conditions that can lead to the intention to leave the job.

The Influence of Internal Control System, Whistleblowing System, and Spiritual Intelligence in the Prevention of Village Fund Management Fraud (Empirical Study on Villages in West Lombok Regency)

Rika Apriana — 2024-07-26

By focusing on the internal control system, whistleblowing system, and spiritual intelligence, this study aims to determine the factors that can influence fraud prevention in the management of village funds in West Lombok Regency. This research consists of primary data collected through questionnaires distributed directly to 55 villages in West Lombok Regency. In addition, secondary data can be obtained from official documents, books, and scientific journals. Data measurement uses a Likert scale of 1 to 5 which is analyzed with partial least square (PLS), namely SmartPLS 4.1 software. The results of this study indicate that the internal control system affects the prevention of fraud in the management of village funds in West Lombok Regency, and spiritual intelligence affects the prevention of fraud in the management of village funds in West Lombok Regency. Meanwhile, the whistleblowing system has no effect on preventing fraud in the management of village funds in West Lombok Regency. This shows that a better internal control system in the village can prevent fraud because it functions as a controller in finding and preventing suspicious actions, so the possibility of fraud is reduced. Higher levels of spiritual intelligence can also help a person be more self-controlled, which can help improve ethics and morality in the workplace and prevent cheating. However, despite a good whistleblowing system, many people are still reluctant to report fraud. This may be because whistleblowers do not trust the current system and fear retaliation in the future if they report fraud.

Analysis of the Health Assessment of Savings and Loan Cooperatives in Mataram City

Desak Nyoman Kumala Citra Swari — 2024-07-19

This study discusses the health assessment of savings and loan cooperatives in Mataram City. The health assessment of these cooperatives is evaluated based on governance, risk profile, financial performance, and capital, according to the Technical Guidelines of the Deputy for cooperatives No. 15 of 2021. This research employs a descriptive study with a quantitative approach, providing an objective description using numerical data to obtain information and answers from questionnaires. The subjects of this study are the Tri Dharma Kejari Mataram savings and loan cooperative (KSP Tri Dharma Kejari Mataram) and the Swastika savings and loan cooperative (KSP Swastika). The study reveals that the overall health score of KSP Swastika in 2023 is 79.65, indicating a "Fairly Healthy" condition. Meanwhile, the health score of KSP Tri Dharma Kejari is 91.36, which falls under the "Healthy" category. The implication of this study is to provide a comparative analysis between the results and the strategies implemented by the cooperatives, which can be used for making improvements and planning future strategies.

The Influence of Organizational Support and Turn of Duty on Performance Through Work Engagement in the Surabaya Transportation Department

Erny Lutfiyah Arifianti — 2024-08-01

This research aims to examine the effect of organizational support and turn of duty on employee performance through work engagement at the Surabaya City Transportation Agency. This study uses a quantitative approach and survey technique involving Civil Servants at the Surabaya City Transportation Agency as respondents. Data was collected through questionnaires distributed to employees. Data analysis was performed using statistical techniques to test the relationships between the variables studied. The sample of this study consists of 76 staff-level employees from various work units and educational levels. The data from the sample were analyzed using Structural Equation Modelling (SEM) based on partial least squares (SEM-PLS). The findings indicate that: 1) organizational support has a non-significant effect on performance; 2) turn of duty has a non-significant effect on performance; and 3) organizational support has a significant effect on performance through work engagement; 4) turn of duty has a significant effect on performance through work engagement. This indicates that although employee engagement at the workplace increases both through organizational support and turn of duty, it does not directly or indirectly enhance employee performance. Work engagement acts as a crucial mediator where employees who feel engaged with their work tend to have a better understanding of their duties and responsibilities and are intrinsically motivated to work responsibly.

The Influence of Human Resource Competence, Utilization of Information Technology, and Internal Control Systems on The Quality of Financial Report Public Health Center in The City of Surabaya

Aprilia Purwandari — 2024-07-18

This research aims to find out how human resource competence, utilization of information technology, and internal control systems influence the quality of financial reports of Public Health Centers in the City of Surabaya. This research employs quantitative research methodology, and primary data were collected using a questionnaire as the major data gathering tool. The population used in this research were all employees of Public Health Centers in Surabaya City and sample selection was carried out using the Slovin formula and the results obtained were 97 employees who will be used in this research. This study uses basic random sampling as its sample method. The SmartPLS 4.0 tool is used in this study's data analysis methodology. The study's findings indicate that while internal control systems and HR competency has an influence on the quality of financial reports, meanwhile, the utilization of information technology has no influence on the quality of financial reports. The contribution of this research is in maintaining the quality of financial reports for community health centers in the city of Surabaya as well as providing a potential evaluation for improvement future.

The Effect of Accounting Information Systems on Internal Control of Fuel Oil Inventories at Public Fuel Filling Stations on Lombok Island

Muhammad Gilang Maulidi — 2024-07-24

The purpose of this study is to determine how much the accounting information system affects the internal control of fuel inventory, with the hope of providing useful recommendations for gas station managers in improving their operational and financial performance. This research was designed as associative research with a quantitative approach. The data collection method uses primary data. The sample for this research was 41 gas stations. This research uses a simple linear regression analysis method with the SPSS version 29 test tool. The study results show that the accounting information system has a significant positive effect on internal inventory control. This is proven by the values with and. Implementing an accounting information system influences internal control of fuel supplies by 69.6%. Other variables influence the remaining 30.4%. This shows that the internal inventory control generated by a company is better if the company uses a better accounting information system.

Underpricing Anomalies: A Study of Companies that IPO on the Indonesian Stock Exchange

Hasna Hadi — 2024-07-18

During Initial Public Offerings (IPO), one of the most common anomalies associated with pricing is short-term underpricing. The main objective of this study is to contribute to previous academic research by examining the existing underpricing of companies that conducted Initial Public Offerings (IPO) on the Indonesia Stock Exchange during 2022. With this objective, 58 companies that conducted Initial Public Offerings (IPO) on the Indonesia Stock Exchange during 2022 were examined. This research is a causal associative research with a quantitative approach. In the analysis, the period of this study takes a relatively short-term period, namely the first day and the first seven days. Hypotheses were tested using non-parametric statistical testing methods, namely the Kruskal Wallis test. The empirical findings in this study are that when viewed from the abnormal/adjusted return shows that there is a short-term underpricing anomaly. This means that investors can get abnormal returns by buying the IPO shares. However, when viewed from the cumulative value, it shows that there is no short-term underpricing anomaly in companies conducting Initial Public Offerings (IPO) on the Indonesia Stock Exchange during 2022.