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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 5 Documents
Search results for , issue "Vol. 8 No. 1 (2020): June: Applied Finance and Business Studies" : 5 Documents clear
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
Publisher : TRIGIN PUBLISHER

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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
Publisher : TRIGIN PUBLISHER

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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.
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
Publisher : TRIGIN PUBLISHER

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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
Publisher : TRIGIN PUBLISHER

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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.

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