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International Journal of Applied Finance and Business Studies
Published by Trigin Institute
ISSN : 23383631     EISSN : 28099982     DOI : https://doi.org/10.35335/ijafibs
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research developments in all areas of finance and business research to a broad audience of academicians and professionals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
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Comparative Analysis of The Soundness of Conventional Foreign Exchange Banks Andsharia Foreign Exchange Banks Using RBBR Method Period 2015-2019 Cindy Amelia Br Sembiring
International Journal of Applied Finance and Business Studies Vol. 8 No. 1 (2020): June: Applied Finance and Business Studies
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Abstract

The purpose of this study is to analyze and test the differences of soundness level between conventional foreign exchange banks and sharia foreign exchange banks in Indonesia. The application of the assessment used RBBR method period 2015-2019. Research variables consist of Non Performing Loan, Loan to Deposit Ratio, Good Corporate Governance, Return on Assets, Operating Expenses on Operating Income, and Capital Adequacy Ratio. The data analysis methods used in this study were descriptive statistics, Independent-Sample T Test, and Mann–Whitney U test. The total sample in this study was 21 banks (16 conventional foreign exchange banks and 5 sharia foreign exchange banks) which were selected by using a purposive sampling technique. The results of this study indicate that there are significant differences in the NPL, LDR, ROA, BOPO.
Corporate Social Responsibility As a Moderating Variable on Financial Performance With Company Value Sugeng Suroso
International Journal of Applied Finance and Business Studies Vol. 8 No. 1 (2020): June: Applied Finance and Business Studies
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Abstract

This study aims to determine how the influence of financial performance on firm value with the disclosure of corporate social responsibility as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. The sample of the study was 21 manufacturing companies listed on the IDX. Sampling from the population using the purposive sampling technique. The results of the study using multiple linear regression show that financial performance as a proxy for ROA has a significant positive effect on firm value, and corporate social responsibility disclosure can moderate the effect of ROA on firm value.
The Effect of Implementation of Accrual-Based Government Accounting Standards on The Quality of Financial Statements Regional Government Azwar Rivai Nasution
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
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Abstract

The aim of this research is to examine the effect of the application of government accounting standard accrual to quality of financial statement local government in the department of empowerment communities and village government at South Tapanuli Government. The population of this research are employees in the department of empowerment communities and village government. The total number of samples of this research are 35 people, which their data collection are taken using questionnaires. This research is tested using by simple regression. Research shows that the application of government accounting accrual standard has a positive and significant effect on the quality of local government financial statements
Factors Affecting Regional Financial Independence In Regency/City Governments In North Sumatera (2015-2019 Period) Elsi Nonni Theresia Siregar
International Journal of Applied Finance and Business Studies Vol. 8 No. 1 (2020): June: Applied Finance and Business Studies
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Abstract

The purpose of this research is to examine the effect of economic growth, local revenue, capital expenditure, general allocation of funds and regional investment toward regional financial independence in regency/city at North Sumatra for the 2015-2019 period. The sampling technique used in this study was purposive sampling method with a total sample size of 12 and a total of 60 observations. The data used in this study were secondary data. The research data was obtained from the website of the North Sumatra Central Bureau of Statistics and the Directorate General of Fiscal Balance. The results show that partially the economic growth and local revenue have a positive effect on regional financial independence, general allocation funds have a negative effect on regional financial independence, capital expenditure and regional investment have no effect on regional financial independence. Meanwhile, simultaneously economic growth, local revenue, capital expenditure, general allocation of funds and regional investment have a positive and significant effect on regional financial independence.
The Effect of Tax Socialization, E-Filling, Quality of Fiscal Services and Tax Sanctions on Taxpayer Compliance at the Tax Service Office (KPP) Pratama Pematang Siantar Ananda Yesika Silaban
International Journal of Applied Finance and Business Studies Vol. 8 No. 1 (2020): June: Applied Finance and Business Studies
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Abstract

This study aims to determine the socialization of taxation, e-filling, quality of tax services and tax sanctions on taxpayer compliance. This type of research is a quantitative research where the research location was conducted in Pematang Siantar City. The data collection was carried out using a questionnaire distributed to individual taxpayers registered at KPP Pratama Pematang Siantar as many as 100 respondents. Sampling was done using the Accidental Sampling method. Methods of data analysis using descriptive statistics, data quality testing, classical assumption test, multiple linear regression test and hypothesis testing. The results of this study are tax socialization variables, e-filling, quality of tax services and tax sanctions have a significant positive effect on taxpayer compliance. Partially, the tax socialization e-filling.
Effect of Performance Measurement System, Reward System, Implementation of Total Quality Management and Organizational Commitment on Managerial Performance in Pt. Socfindo Medan Siti Hamdayani Purba
International Journal of Applied Finance and Business Studies Vol. 8 No. 1 (2020): June: Applied Finance and Business Studies
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Abstract

This study aims to determine the effect of performance measurement system, reward system, application of total quality management, and organization commitment on managerial performance either partially or simultaneously at PT. Socfindo Medan. This type of research is a causal associative. This research was conducted at PT. Socfindo Medan with research time for one month and using likert scale. The population of this research is PT. Socfindo Medan as many as 61 respondents and samples taken by using purposive sampling method so that the number of samples as much as 41 respondents. The data source of this research is primary data obtained through observation and spreading of questionnaire to staff. Data analysis techniques use data quality tests, descriptive statistical analysis, classical assumption tests and hypothesis tests. The results showed that in partial performance measurement system, application of total quality management and organization commitment variable had positive and significant influence on managerial performance, while reward system variable has positive and not significantly influenced on managerial performance. Simultaneously performace measurement system, reward system, application of total quality management, and organization commitment variables have significantly influenced on managerial performance at PT. Socfindo Medan.
Analysis Of The Impact Of Company Size On Systemic Risk Based On Capital Asset Pricing Model In Food And Beverages Companies Listed On The Indonesia Stock Exchange Year 2009-2011 Rahmadina Agusti
International Journal of Applied Finance and Business Studies Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies
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Abstract

Before investing, investors should consider the stock beta as a measure of systematic risk. By knowing beta stocks investors can directly determine the sensitivity of the return securities market returns. By knowing the sensitivity return, it automatically investors would be able to assess how much risk it will face when investing their funds in the company's stock. Investors can also adjust the investment that is fit to return they want to earn. This study aim is to determine the impact of company size on systematic risk based capital asset pricing models. Population of this study are all food and beverages manufacturing companies listed (listing) on ​​the Indonesian Stock Exchange from 2009 to 2011. There are 16 companies that fit in the criteria and the sample was 12 companies. Data were analyzed by multiple linear regression analysis. Results of this study showed that the size of the company significant positive effect on the systematic risk with adjusted R square value of 0.994, which means the size of the company has a strong influence in predicting systematic risk.
Analysis Of Factors Affecting Auditor Switching In Manufacturing Companies Listed On The Indonesia Stock Exchange Lora Ferbina Bangun
International Journal of Applied Finance and Business Studies Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies
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Abstract

Auditor switching is the turn of KAP and auditor carried out by the company for a reason or there are certain factors of the company or of the auditor itself. This study aims to determine the effect of audit fees, financial distress auditor size, client size, and management change to the auditor switching on manufacturing companies listed in the Indonesia Stock Exchange 2011-2014 period. This study used secondary data obtained from financial statements published on the internet through the official website of Indonesia Stock Exchange www.idx.co.id.The research sample is manufacturing companies listed in the Indonesia Stock Exchange 2012-2014. Sampling using purposive sampling and obtained a sample of 96 observations of 32 companies sampled in this study. Hypothesis testing is done by using logistic regression. From the test results indicate that audit fees, financial distress, auditor sie, clients size, and management changes do not influence auditor switching.
The Influence Of Business Ethics, Code Of Conduct, Shareholders And Good Corporate Governance (GCG) Policy On The Implementation OF GCG In Bank Sumut Karina Sari
International Journal of Applied Finance and Business Studies Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies
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Abstract

This research goal is to analyze the influence of business ethics, code of conduct, shareholder and Good Corporate Governance (GCG) policy toward the implementation of GCG at Bank of North Sumatra.The type of research used is the study of causal associative, with a sample of 50 respondents from the employees of Bank of Sumut. The type of data is primary, directly obtained from questionnaires that are sent to respondents. The analysis method that is used in this research is multiple regression analysis. Data quality was authentically tested by validity and reliability test data. Classical assumption tests that are used are normality and heteroscedasticity tests. Furthermore, the significance partial test (t-test) and coefficient of determination test (R2) are used for the hypothesis test. The results of this research shows that business ethics, code of conduct and GCG policy were partially and positively affect the implementation of GCG at Bank of North Sumatra; however, shareholders have no significant impact on the implementation of GCG at the Bank of North Sumatra.
The Effect Special Of Allocation Funds And Capital Expenditures On Economic Growth In Regency/City Governments In North Sumatra Province Deddy Dharma Putra
International Journal of Applied Finance and Business Studies Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies
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Abstract

This study aims to identify and examine whether the special allocation funds and capital expenditures effect on economic growth in regencies / cities in North Sumatra Province in 2012-2014. The data used in this research is secondary data obtained from the Ministry of Finance of the Republic of Indonesia, Directorate General of Fiscal Balance www.djpk.depkeu.go.id through the site, and the Central Bureau of Statistics through www.bps.go.id/sumut site. Total population of this study a total of 33 District / City by using purposive sampling obtained 12 regencies / cities as samples. Observation data for 3 years (2012-2014) so ​​that the analysis of observations into 36 data. The analytical method used to test the hypothesis is multiple regression analysis. The results showed that the variable Simultaneously special allocation of funds and capital expenditure had a significant effect on economic growth at the Regency / City in the province of North Sumatra in 2012-2014. Partially variable earmarked grants and capital expenditures positive and significant impact on economic growth at the Regency / City in the province of North Sumatra in 2012-2014.

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