Journal of Applied Business, Taxation and Economics Research

The Influence of Entrepreneurship Education and Family Environment on Entrepreneurial Interest Through Self-Efficacy (Study on XI Class Students in The Concentration of Digital Business Expertise SMK In Kediri City)

2024-06-06T06:40:33+00:00

This study aims to examine the effect of entrepreneurship education and family environment on entrepreneurial interest through self-efficacy. By using this sampling technique, sampling can ensure a fair opportunity for each category in the population, especially class XI students majoring in Digital Business at SMK Kediri City. This means that the higher the Entrepreneurship Education received by students, the higher the level of influence on student self-efficacy. This means that the higher the family environment that students have, the higher the level of influence on student self-efficacy. This means that the higher the self-efficacy of students, the higher the level of influence on students` entrepreneurial interest. Entrepreneurship education has a direct effect on entrepreneurial interest. This means that the higher the entrepreneurship education received by students, the higher the level of influence on student entrepreneurship interest. Family environment has a direct effect on entrepreneurial interest. This means that the higher the family environment that students have the higher the level of influence on student entrepreneurship interest.

Human Resource Diversity Management and Knowledge Sharing: Gender Perspectives from Three Countries on The Asian Continent (Thailand, Japan, Indonesia)

2024-06-16T06:37:03+00:00

This study reviews the literature on human resource diversity management and knowledge sharing. 11 international journals were taken as samples and then identified and analyzed. The author examines the implementation of human resource diversity management and knowledge sharing in several countries. This research study shows the importance of human resource diversity management (HRD) in encouraging knowledge sharing in the workplace and how Thailand, Japan, and Indonesia implement gender equality in organizations. The analysis results in this study concluded from the three countries that the role of women in organizations is very beneficial for increasing knowledge and the smoothness of an organization and can develop the Company's performance. However, it is still dominated by men. This article contributes to the literature on human resource diversity management and knowledge sharing, which will be a reference for future research.

The Effect of Entrepreneurship Education, Creativity and Entrepreneurial Motivation on Entrepreneurial Interest in the Millennial Generation in Makassar City

2024-06-13T00:08:28+00:00

This study aims to determine the effect of entrepreneurship education, creativity and entrepreneurial motivation on interest in entrepreneurship in the millennial generation in Makassar City. This research is a quantitative descriptive study with a sample of 224 respondents and then analyzed based on multiple linear regression analysis. Data obtained through observation, documentation, and questionnaires. Based on the results of the study, the three factors (X) simultaneously have a significant influence on the millennial generation's entrepreneurial interest in Makassar City. However, based on a partially significant test, the entrepreneurship education variable (X1) does not have a significant effect on entrepreneurial interest (Y). While the creativity variable (X2) and the entrepreneurial motivation variable (X3) have a significant influence on the millennial generation's entrepreneurial interest (Y).

The Impact of Intellectual Capital on Financial Performance Before, During, and After The Covid-19 Pandemic Crisis

2024-07-13T04:03:32+00:00

This study aims to investigate the impact of intellectual capital components, namely human capital, structural capital, relational capital, and capital employed on financial performance before, during, and after the COVID-19 pandemic crisis. This study analyzed 829 observation units from 168 non-financial Indonesian companies from 2018-2022. The data were analyzed using panel data regression with the help of EViews 13. The findings showed that in a 5-year period, only RC and CE significantly improve financial performance. However, only CE significantly improve financial performance before, during, and after the COVID-19 pandemic crisis. This indicates that non-financial Indonesian companies rely heavily on physical and financial capital investment in improving financial performance, both in non-crisis and crisis conditions. The findings offer implications for management and investors regarding the importance of optimizing IC investment, especially RC and CE efficiently to achieve high financial performance under uncertain conditions.

The Effect of Corporation Reputation Mediation on Enterprise Risk Management (ERM) Disclosure and Firm Value

2024-07-14T04:47:11+00:00

Enterprise Risk Management (ERM) disclosure can support companies to assess various threats and opportunities to maintain the firm's competitive advantage. The aim of this research is to analyze the effect of Enterprise Risk Management (ERM) disclosure on firm value with corporate reputation as a moderating variable. The research method used is an explanatory descriptive quantitative approach. The sample population for this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. The sampling technique used was purposive sampling, so that 38 companies were obtained. Data analysis techniques use inner model, outer model and hypothesis testing with the help of SmartPLS 4.0.9.5 software. The research results show that Enterprise Risk Management (ERM) disclosure and corporate reputation have a positive and significant effect on firm value. Corporate reputation has a positive and significant effect in mediating Enterprise Risk Management (ERM) disclosure on firm value. This research also uses profitability and firm size as control variables. The results of profitability research do not have a positive effect on firm value. Firm size has a positive effect on firm value. Recommendations for further research are to expand the variables used, such as corporate social responsibility, intellectual capital, corporate governance structure.

A Marine Tourism Management Model Based on Community-Based Tourism and Its Role in Increasing The Income of Coastal Communities in Balikpapan City

2024-07-14T04:48:33+00:00

This study aims to describe the management of community-based tourism in the coastal area of Balikpapan City, analyze the suitability between the assessment of interests and expectations of the community towards the implementation of CBT dimensions, and determine the effect of marine tourism development on increasing the income of coastal communities. Data analysis was conducted using Quantitative Descriptive Analysis, Importance-Performance Analysis, and Multiple Regression Analysis. The results show that the management of community-based marine tourism in the coastal area of Balikpapan City is generally in the good category. Multiple linear regression analysis shows that CBT-based marine tourism has a significant influence on increasing the income of coastal communities. Practical suggestions include increasing the protection and conservation of coastal ecosystems through the involvement of visitors and coastal communities, as well as involving the community more in tourism-related policy making

Forecasting Analysis of Production and Sales of LCGC Cars in Indonesia

2024-07-16T13:42:36+00:00

This study aims to analyze the forecasting of production and sales of LCGC cars. The population of this study is LCGC cars circulating in Indonesia, with samples of sales data wholesale, retail sales and production of LCGC cars form Toyota, Daihatsu and Honda in Indonesia. The data analysis method uses POM QM for Windows. The results found that of the 4 time series and causal forecasting methods: Trend Analysis, Moving Average, Exponential Smoothing, and Linear Regressions. The Exponential Smoothing method has the best level of accuracy, with each alpha value for Wholesale α=0.51, Retail Sales α=0.37, Production α=0.70. The implications of this research are discussed in the article.

Determinants of Green Purchase Intentions for Eco-friendly Skincare Products

2024-07-29T05:52:40+00:00

Rising public awareness of various environmental issues has significantly altered consumer behavior, leading to a greater preference for eco-friendly products. This study aims to examine and evaluate the impact of environmental concern, altruistic values orientation, and perceived behavioral control on green purchase intention, with attitude as a mediating variable. The subjects of this research are individuals aware of environmental issues and the N’PURE skincare product line, residing in Jakarta, Bandung, Semarang, Surabaya, Yogyakarta, and Tangerang. A total of 153 respondents participated in this study. Purposive sampling was employed for sample selection, and the analysis was conducted using structural equation modeling (SEM) with the SmartPLS analytical tool. The study findings reveal that environmental concern, altruistic value orientation, and perceived behavioral control play significant and substantial roles in shaping consumer attitude. Both environmental concern and altruistic value orientation contribute positively, albeit modestly, to the intention to purchase eco-friendly products. Conversely, perceived behavioral control demonstrates a strong and significant effect in determining consumers' intentions to buy green products. Additionally, attitude significantly influences the propensity of consumers to purchase eco-friendly products. Consumer attitude fully mediates the impact of environmental concern on the intention to choose green products, as well as the effect of altruistic value orientation on this intention. Meanwhile, attitude serves as a partial mediator in the influence of perceived behavioral control on the intention to buy eco-friendly products. This study provides valuable theoretical and practical insights into consumer purchasing patterns regarding eco-friendly products.

Determining Key Factors of Customer Satisfaction and Repurchase Intention for Azarine Cosmetic on Shopee

2024-07-29T05:53:50+00:00

With the development of the beauty industry, especially in the realm of local products, companies need to maintain customer loyalty. This study aims to evaluate the relationship between EWOM, brand image, product quality, and price perception that influence repurchase intentions and their impact on customer satisfaction of the Azarine Cosmetic brand on the Shopee platform. Using a quantitative approach, this study involved 135 respondents in Jabodetabek who have used Azarine products and purchased them on Shopee at least once. The data analysis method used was Structure Equation Modeling-Partial Least Squares (SEM-PLS). The study results indicate that product quality and price perception have a significant impact on customer satisfaction and repurchase intention. Meanwhile, EWOM and brand image do not have a significant impact on customer satisfaction and repurchase intention. Customer satisfaction also significantly affects repurchase intention. Customer satisfaction partially mediates the relationship between product quality and repurchase intention, but does not mediate the relationship between EWOM, brand image, and price perception on repurchase intention.

Profitability, Leverage, Firm Value through Dividend Policy (Empirical Study on Coal and Lignite Mining Sub-Sector Companies on the IDX 2017-2022)

2024-09-09T06:50:43+00:00

This study examines the influence of profitability and leverage on firm value as mediated by dividend policy. The research employs quantitative approaches, examining comparative cause-and-effect links utilizing secondary data from each company's financial records, obtained from either the company's official website or the IDX. This study used a non-probability, purposive sampling technique in coal and lignite subsector companies listed on the IDX from 2017 to 2022, using complete financial data. The research data is panel data examined using Eviews 12 with the subsequent steps of analysis: descriptive statistics, regression model estimation, classical assumptions, panel data regression, and path analysis using the sobel test. The analysis suggests that profitability and leverage have a significant positive effect on firm value, dividend policy has no effect on firm value, profitability has no influence on dividend policy, and leverage increases dividend policy. Consequently, dividend policy cannot mediate the effect of profitability but can mediate the effect of leverage on firm value.

Enhancing Payroll Systems for Accountability and User Experience: A Case Study at Kanindo Cooperative, Malang

2024-12-04T06:28:29+00:00

The research aims are to evaluate and develop a payroll accounting information system for the Cooperative Agro Niaga Indonesia Syariah Malang, East Java, which functions as the research object. The analytical approach employs the Business Process Management (BPM) framework, while the system design process employs the ADDIE model. The researcher selected the BPM framework to evaluate the integration of information technology in the accounting information system process more thoroughly. Research is done in five stages. The problem analysis step comes first. At this stage, the information on company issues taken through interviews, documentation, and observational data collection. The second stage involves designing the system using the Business Process Management Notation (BPMN) model and matrix. The third step involves developing a web-based employee payroll accounting information system. The company develops this system to improve the quality of its commercial operations. The implementation stage, which includes evaluation, comes last. This study distinguishes itself by integrating the BPMN framework and ADDIE model to address the complex requirements of payroll accounting systems in a sharia-based cooperative context. Unlike prior studies, this research offers a dual-methodological approach that combines detailed business process visualization with iterative system refinement, ensuring a higher degree of standardization, automation, and user-friendliness. The application in Cooperative Agro Niaga Indonesia Syariah Malang represents a novel contribution by tailoring IT solutions to the unique needs of a rapidly growing sharia financial institution, demonstrating scalability and adaptability for similar organizations.