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Contact Name
Patrisius
Contact Email
triginpublishing@gmail.com
Phone
+6281360000891
Journal Mail Official
triginpublishing@gmail.com
Editorial Address
Jl. Cikutra Baru, Bandung, Provinsi Jawa Barat, 40124
Location
Kota bandung,
Jawa barat
INDONESIA
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,
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.
Articles 6 Documents
Search results for , issue "Vol. 10 No. 4 (2023): Applied Finance and Business Studies" : 6 Documents clear
The effect of pad, capital expenditures, government size, and budget changes on regional financial performance (in central java province in 2019-2021) Bunga Widya Safitri; Novi Dirgantari; Eko Hariyanto; Dwi Winarni
International Journal of Applied Finance and Business Studies Vol. 10 No. 4 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.755 KB) | DOI: 10.35335/ijafibs.v10i4.63

Abstract

The pandemic due to Covid19 has an impact on the budget policies of local governments of regencies/cities in Central Java which has resulted in a decrease in regional financial performance. The purpose of this study examines the effect of Regional Original Income, Capital Expenditure, Government Size, and Budget Changes on the Financial Performance of Regencies and Cities in Central Java Province in 2019-2021. The sampling technique used was saturated samples, so that 35 district and city governments in Central Java were obtained. The research method used is Quantitative. The analysis technique uses multiple regression analysis. The results showed that the Variables of Regional Original Income and Government Size had a positive effect on regional financial performance while the Capital Expenditure Variables and Budget Changes had a negative effect on regional financial performance.%MCEPASTEBIN%
Strategies to increase patient loyalty through the implementation of terra service quality Irsal Fauzi; Sudiyono; Ignatius Bias Galih Prasadhya
International Journal of Applied Finance and Business Studies Vol. 10 No. 4 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.514 KB) | DOI: 10.35335/ijafibs.v10i4.74

Abstract

The purpose of this study is to examine the effect of TERRA service quality, and its impact on loyalty, and its implementation based on the theory of planned behavior. The reason why researchers chose service quality measured using the TERRA Formulation is because the TERRA Formulation is very easy to implement at a practical level, and can more accurately measure the needs of companies in the field, compared to other service quality formulations. This type of research is quantitative, with the main data source in the form of a questionnaire, which will be analyzed using SEM PLS. the formation of the service process, which will increase the loyalty index measured by the TERRA service quality dimensions. The results showed that Tangibel, Emphaty, Reliability, Responsiveness and Assurance have a positive effect on Loyalty. From the results of the analysis, it can be concluded that there are positive results between the dimensions of TERRA service quality on loyalty, and the dimensions of TERRA service quality are able to confirm the theory of planned behavior that has an impact on loyalty.
Internationalization agency cost corporate governance and capital structure from manufacturing firm listed on indonesia stock exchange Rezza Vitriya; Uswatun Khasanah
International Journal of Applied Finance and Business Studies Vol. 10 No. 4 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.675 KB) | DOI: 10.35335/ijafibs.v10i4.75

Abstract

Multinational companies have an advantage in raising capital as they often have opportunities to raise capital from other countries. Additionally, companies with more agency conflicts have higher agency costs. Companies with high agency costs tend to use leverage to minimize them. Moreover, the agency conflict is also closely related to the role of good corporate governance in a company. This study has a purpose to determine the impact of the degree of internationalization, agency costs, corporate governance, and control variables against the capital structure of manufacturing firms listed on the Indonesian Stock Exchange. The data type for this study is panel data. The analytical model used is multiple regression analysis. Based on the research results, it can be concluded that agency costs and corporate governance already have a significant impact on the capital structure of Indonesian manufacturing companies in 2019-2021. 
Management strategy in improving the performance of Legian Beach Hotel, Kuta in the new normal era Gusti Kade Sutawa; Made Darsana
International Journal of Applied Finance and Business Studies Vol. 10 No. 4 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.663 KB) | DOI: 10.35335/ijafibs.v10i4.76

Abstract

After collapsing due to the Covid-19 pandemic, hotel management is trying to improve and develop strategies to improve the company's performance. This article aims to discuss the management strategy of the Legian Beach Hotel, Kuta in increasing performance after the Covid-19 pandemic. This paper is the result of qualitative research. Data collection was carried out through document studies, observations, and in-depth interviews with the hotel manager at Legian Beach Hotel, Kuta. The collected data were analyzed descriptively-qualitatively. The results of the study show that in improving the performance of Legian Beach Hotel, the management has carried out several strategies, namely: intensifying promotion and marketing, collaborating with stakeholders, implementing dynamic pricing, implementing human resource efficiency, and providing special services to hotel guests. In line with the rise of the Bali tourism market, the occupancy of Legian Beach Hotel has shown an increase from 15% during the Covid-19 pandemic in 2020 to 40% by the end of 2022.
The role of digital content in the form of text as travel route information for pokdarwis in wisata Conto Village Ayuning Wulan
International Journal of Applied Finance and Business Studies Vol. 10 No. 4 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.56 KB) | DOI: 10.35335/ijafibs.v10i4.77

Abstract

This study aims to determine the role of digital content in the form of text as information on travel routes for Pokdarwis in Conto Tourism Village. Using a qualitative approach, where in this study subjective information is in the form of information from tourism stakeholders in Conto Village and a brief history of Conto Tourism Village. Digital content creation training in the form of travel route information texts has an important role for the Conto Tourism Village Pokdarwis as a solution to access constraints to the Soko Langit tourist attraction which must be adapted to the needs of the Pokdarwis. This is done to increase knowledge and skills for tourism stakeholders in the Conto Tourism Village. Besides that, the participation of members of the Conto Tourism Village Pokdarwis plays an important role in the creation of digital content so that the Conto Tourism Village Pokdarwis is able to produce content that displays travel route information. Another thing that is no less important to do is to develop their creativity in creating digital content related to tourism information and marketing in Conto Tourism Village in order to attract more tourist visits
Tax avoidance with profit management as a moderating variable; influence of profitability, leverage, company size, and related party transactions Franky Bernando; Benny Oktaviano
International Journal of Applied Finance and Business Studies Vol. 10 No. 4 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.225 KB) | DOI: 10.35335/ijafibs.v10i4.78

Abstract

The aims of this research is to examine and analyze the effect of Profitability, Leverage, Firm Size and Related Party Transactions on Tax Avoidance with Earnings Management as a moderating variable. The population in this study were food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2021. The sampling technique used was purposive sampling so that a total of 176 research samples were used in this study. The data analysis technique used in this study is panel data regression and moderated regression analysis. The results of the analysis show Related Party Transactions has a significant positive effect on Tax Avoidance, Profitability, Leverage, Firm Size have no effect on Tax Avoidance. Earnings Management as a moderating variable is able to moderate the effect of Profitability, Leverage, Firm Size, and Related Party Transactions on Tax Avoidance.%MCEPASTEBIN%

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