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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 186 Documents
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Factors Affecting The Timeliness Of Submission Of Financial Reports Of Public Companies In The Manufacturing Sector To Bapepam-LK Arneta Martciesa
International Journal of Applied Finance and Business Studies Vol. 9 No. 3 (2021): December: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.428 KB) | DOI: 10.35335/ijafibs.v9i3.2

Abstract

This research was conducted to examine the effect of variable Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operating Expenses Operating Income (BOPO), and Financing to Deposit Ratio (FDR) of Profitability (ROA). Profitability is used to measure the effectiveness of management based on results generated from the loan repayment and investment. The ratio is important for the bank's profitability is Return On Assets (ROA). Financial ratios that affect the ROA is the CAR, NPF, BOPO, and FDR. The sampling technique used was purposive sampling with the criteria of Islamic commercial bank serving the financial statements of the period December 2006-September 2010. The analysis technique used is the classical assumption of the analysis, multiple regression analysis and hypothesis test with a level of significance of 5%. The results of the research simultaneously (test F) states that the CAR, NPF, BOPO, and FDR jointly affect the profitability (ROA) of banks. While the results show that the correlation coefficient between profitability (ROA) of banks with 4 independent variables of 73.9%. And the result of research partially (t) states that the variable CAR and FDR did not have a significant positive effect on profitability (ROA) of banks. And variable BOPO NPF and significant negative effect on profitability (ROA) of banks.
The Effect Of Levarage, Legislative Measures, Intergovernmental Revenue And Regional Tax Revenue On Regency/City Government Financial In Indonesia Indi Aprianto
International Journal of Applied Finance and Business Studies Vol. 9 No. 3 (2021): December: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.74 KB) | DOI: 10.35335/ijafibs.v9i3.3

Abstract

This study aims to determine the effect of leverage, the size of the legislative, intergovernmental revenue and local tax revenues to financial performance of districts/cities in Indonesia. The analysis models is the multiple linear regression analysis. The sample in this study are 45 districts/cities in Indonesia. The type of the data in this research is secondary data. The sampling method is a purposive sampling method. And the data processing using SPSS. The results contained in this research is the size of the legislature and local tax revenue is partially significant effect on the financial performance of districts/cities in Indonesia. And other result is leverage, the size of the legislative, intergovernmental revenue and local tax revenues together has a significant effect on the financial performance of districts/cities in Indonesia.
The Effect Of Information System Quality And Information Quality On User Statisfaction Accounting Information System Jufli Anita Ranti M
International Journal of Applied Finance and Business Studies Vol. 9 No. 3 (2021): December: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.26 KB) | DOI: 10.35335/ijafibs.v9i3.4

Abstract

The purpose of this study was to examine the influence of the quality of information and quality of information systems to the satisfaction of the end users of accounting information systems. This research model is used with reference to the model in using information technology system that is the Technology Acceptance Model (TAM) developed by DeLone and McLean. Data were collected from questionnaires given to 110 employees at Kodam I/BB as information systems user. Questionnaires were received back from 78 questionnaire respondents, and only 74 questionnaires that can be used for further analysis. Data analysis was performed using regression analysis through SPSS version 17. The results showed that the quality of information systems and information quality affects the end-user satisfaction of information system. The results showed that the quality of information system and the quality of information has a positive and significant influence on the accounting information system of user satisfaction in Kodam I/Bukit Barisan. This shows that the better the quality of information system and the quality of information applied to the level of satisfaction of users of accounting information system are getting higher.
Factors Determining Profitability Of Islamic Bank Empisire Study In Indonesia’s Sharia Banking T. Muhammad Farizky
International Journal of Applied Finance and Business Studies Vol. 9 No. 3 (2021): December: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.465 KB) | DOI: 10.35335/ijafibs.v9i3.5

Abstract

This research was conducted to examine the effect of variable Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operating Expenses Operating Income (BOPO), and Financing to Deposit Ratio (FDR) of Profitability (ROA). Profitability is used to measure the effectiveness of management based on results generated from the loan repayment and investment. The ratio is important for the bank's profitability is Return On Assets (ROA). Financial ratios that affect the ROA is the CAR, NPF, BOPO, and FDR. The sampling technique used was purposive sampling with the criteria of Islamic commercial bank serving the financial statements of the period December 2006-September 2010. The analysis technique used is the classical assumption of the analysis, multiple regression analysis and hypothesis test with a level of significance of 5%. The results of the research simultaneously (test F) states that the CAR, NPF, BOPO, and FDR jointly affect the profitability (ROA) of banks. While the results show that the correlation coefficient between profitability (ROA) of banks with 4 independent variables of 73.9%. And the result of research partially (t) states that the variable CAR and FDR did not have a significant positive effect on profitability (ROA) of banks. And variable BOPO NPF and significant negative effect on profitability (ROA) of banks.
The Effect Of Good Corporate Governance Mechanism On The Financial Perofrmance Of Registered Banking Companies On The Stock Exchange Yolanda Permatasari Nababan
International Journal of Applied Finance and Business Studies Vol. 9 No. 3 (2021): December: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.486 KB) | DOI: 10.35335/ijafibs.v9i3.6

Abstract

Corporate governance remains a major problem during the post-financial crisis period in the growing Asian markets like Indonesia. In particular, financial institutions have adopted corporate governance reforms to improve the protection of the interests of shareholders and stakeholders. The purpose of this study was to measure the corporate governance and performance in the banking sector which specifically determine a mechanism of corporate governance. This research is replicated frame the prior researchs. The difference is solely on the theoretical concept change. Independent variables used in this study is the size of the board of directors, the size of the board of commissioners, and independent commissioner. The dependent variable used in this study is banking performance (ROA). Samples from this study is the general banking company located in Indonesia are listed in the Indonesia Stock Exchange (IDX) in the period 2008-2010. This research data come from bank annual reports (annual report) in the period 2008-2010 obtained from the Indonesian Stock Exchange website, the Indonesian Banking Directory, Indonesian Capital Market Directory (ICMD). The analytical method used is multiple linear regression in accordance with the purpose of research which analyzes the influence of independent variables on the dependent variable. Purposive sampling method is used to determine the sample selection. From this method, obtained 26 samples of commercial banks. The total observing period is three years, so the total sample is 60 observations. The study shows that the size of the board of directors and size of the board of commissioners is a positive but not significant to banking performance. Second, the independent commissioners addressing negative and not significant to banking performance.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.006 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.841 KB)

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
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.594 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.448 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.012 KB)

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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