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Journal of Applied Business, Taxation and Economics Reseach
Published by PT. Equator Sinar Akademia
ISSN : -     EISSN : 2808263X     DOI : https://doi.org/10.54408/jabter
Core Subject : Economy,
Economics, Econometrics & Finance
This journal aims to take part in the advancement of knowledge in economics and business by publishing high quality research on contemporary trends in economics and business in emerging markets or countries. As the journal main horizon is to embrace contemporary trends in applied business, taxation, and economics, its scope is dynamic and evolving to accommodate the latest and emerging issues, challenges and phenomena.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol. 1 No. 5 (2022): June 2022" : 9 Documents clear
Analysis of Financial System Modeling for Integrated Petty Cash Based on Business Process Management Bagas Brian Pratama; Kurnia Ekasari; Andi Kusuma Indrawan
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.86

Abstract

This study aimed to analyze the modeling of financial information systems for integrated petty cash using the concept of a Business Process Management System. The object of study was a training service company. This case study analysis was conducted to find problems in the study's object and then formulate. This study applied a qualitative method using Yin's (2009) explanatory case study analysis techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for settlement. The result of the study was a business process model based on Business Process Management Notation (BPMN) which could increase effectiveness and efficiency so that it had implications for improving the quality of the company's business processes.
Tax Planning, Company Size, Profit Management, and Profitability as Moderating Variables Tifani Ulfa; Rudi Zulfikar; Agus Sholikhan Yulianto
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.88

Abstract

The purpose of this study was to determine the effect of tax planning, and firm size on earnings management moderated by profitability. The theory that is used as the basis for this research is agency theory. This study uses manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The data used is secondary data. The results of this study indicate that tax planning and firm size have a significant effect on earnings management. Firm size affects earnings management moderated by profitability. While tax planning has no effect on profit management moderated by profitability
The Effect of Self Confidence on Job Readiness Ristiani Ristiani; Farah Putri Wenang Lusianingrum
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.89

Abstract

Job readiness can be one of the characteristics that show the quality of a worker. Final-year undergraduate students need to prepare themselves to work, and new undergraduate students start from 18. They have entered early adulthood. The research objective was to determine whether there was an effect on undergraduate student self-confidence in the age group during the fourth semester of their lecture on their employability. This research is a survey type quantitative method, with primary data obtained through questionnaires. Determination of the sample using purposive sampling technique with the criteria of undergraduate students taking Personality Development courses in the semester. The number of respondents was 294 students. The results showed an effect of self-confidence on job readiness, amounting to 24.4%. As much as 75.6% of job readiness is influenced by other variables not studied. Educational institutions or practitioners involved in work preparation activities can prepare individual development plans through various programs starting with identifying each individual himself.
Development Strategy Group Craftsman in Serang Elvin Bastian; Muhamad Fakhrudin; Widya Nur Bhakti Pertiwi
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.90

Abstract

Research objectives this is for formulate what strategies can be used for developing group craftsman gold in Serang. Group craftsman gold in Serang centered in Taktakan. During here. craftsmen depend on the order of the gold shop in Serang. Study this character descriptive qualitative with SWOT analysis. Research results put forward that for develop craftsman industry gold Taktakan. defensive strategy needed for minimize weaknesses and anticipate threat.
Optimization of Restaurant Tax Revenue in The Era of Covid-19 at The Regional Revenue Agency of Serang Regency Intan Puspanita; Mulyanah Mulyanah; Asih Machfuzhoh; Farah Juliani
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.91

Abstract

This study aims to analyze the optimization of restaurant tax collection, especially during the Covid-19 Pandemic, describe the inhibiting factors for collecting restaurant taxes, and find out what efforts are made by the Serang Regency Regional Revenue Agency in optimizing restaurant tax revenues. The method used in this research is descriptive with an inductive approach and data collection techniques using observation, interviews, and documentation. The results of this study are the realization of the Restaurant Tax in Serang Regency is still not optimal, especially in 2020 and 2021, it has not yet reached the target, and it is even said to be very far from reaching the target. The Covid-19 pandemic limits human activities which has an impact on the decline in the economy in Indonesia. Restaurants are one of the things that have been affected by Covid-19. The enactment of the PSBB has caused restaurants to experience a decrease in visitors and even restaurants have gone out of business. This has an impact on the decline in restaurant turnover so that the amount of tax paid also decreases.
Firm Size and Business Risk on Debt Policy with Profitability as Moderating Variables Shifa Hanida Shifa; Iis Ismawati; Mukhtar Mukhtar; Nurhayati Soleha; Ina Indriana
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.92

Abstract

This study aims to examine the effect of firm size and business risk on debt policy with profitability as a moderating variable. The proxy for company size uses Natural Logarithms (Total Assets), business risk uses net income to total equity, and profitability uses Return On Assets (ROA). The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses quantitative research with multiple linear regression model. By using purposive sampling, 55 companies were found that met the criteria as research samples. This study uses secondary data obtained from the Indonesia Stock Exchange and sample company websites. The analytical method used in this study is Moderated Regression Analysis (MRA) using the Eviews 9 application. The results of this study indicate that company size and business risk have a positive and significant effect on debt policy. Profitability as a moderating variable is proven that profitability weakens the relationship between firm size and debt policy, while profitability strengthens the relationship between business risk and debt policy.
Sustainability Strategies and Stakeholders' Influence in The Palm Oil Industry Nurhayati Soleha
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.94

Abstract

This study aims to identify sustainability strategies and stakeholders’ influence in the Indonesian palm oil industry based on sustainability reports. We find that 14 companies have already disclosed their environmental, social, and economic information in their annual reports, and 6 companies published stand-alone sustainability reports for 2015 to 2018. Our study focuses on environmental and social strategies and excludes economic performance. The first findings, sustainability strategies based on sustainability reports in the palm oil companies are as follows: 1) sustainability policy commitment, 2) conservation management, 3) forest/plantation fire prevention, 4) waste management, 5) traceability supply chain, 6) sustainability certifications, 7) community development, 8) grievance management. Second, key stakeholders influence various sustainability strategies.
The Effect of Earnings Opacity on Cost of Equity with Earnings Persistence as Moderating Variable Dervien Listionargo Listionargo; Lia Uzliawati; Iis Ismawati
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.95

Abstract

The purpose of this study was to determine the effect of earnings opacity as measured by earnings aggressiveness and earnings smoothing on the cost of equity with earnings persistence as a moderating variable. This research focuses on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population used in this study amounted to 16 manufacturing companies using purposive sampling method based on certain criteria. This research uses associative technique with quantitative methodology. The technique used in collecting data is by using library research derived from the company's annual financial statements. The hypothesis test used is the Multiple Linear Regression Test and Moderated Regression Analysis using the SPSS 25 program. The results of this study show a significant positive effect of earnings aggressiveness on the cost of equity, earnings smoothing has a positive effect on the cost of equity but is not significant, earnings persistence is able to weaken the relationship between earnings aggressiveness and the cost of equity, and earnings persistence is not able to moderate the relationship between earnings smoothing and the cost of equity.
Restaurant Tax Collection and Contribution Mechanism to Regional Original Income in Cilegon City Refi Pratiwi; Farhan Ikhlasul Amal; Intan Puspanita
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.99

Abstract

Cilegon City is a city in Banten Province. Cilegon City has a fairly high level of economy in the management of industry, trade, and other management. The Regional Financial and Asset Management Agency (BPKAD) of Cilegon City stipulates various types of taxes and one of the taxes that provides a fairly high revenue is the restaurant tax. The increasing number of restaurants in Cilegon City can be used as potential in an effort to increase regional revenues from restaurant taxes. Although the number of restaurant taxpayers continues to increase every year, there are still taxpayers who are in arrears on their taxes so that they get a warning letter as a form of sanction, while the number of taxpayers who receive a warning letter is 235 restaurant taxpayers. The purpose of this study was to find out how the mechanism for collecting restaurant taxes at the Regional Financial and Asset Processing Agency (BPKAD) of Cilegon City and to determine the contribution of restaurant taxes to Cilegon City's Original Regional Revenue. The mechanism for collecting restaurant taxes at the Regional Financial and Asset Management Agency of Cilegon City has been carried out with a self-assessment system in accordance with Mayor Regulation Number 50 of 2011 concerning Collection of Restaurant Taxes. The percentage of the contribution obtained falls into the small criteria but is sufficient to provide a small contribution to Cilegon City's Original Regional Revenue (PAD). The small contribution is due to several influencing factors, such as entrepreneurs or restaurant owners closing their businesses due to the COVID-19 pandemic, lack of public awareness

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