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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 10 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2022): December 2022" : 10 Documents clear
Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN Mayasir Aziza; Jaswadi Jaswadi; Nur Indah Riwajanti
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.120

Abstract

This research is applied research that aims to improve the internal control of village financial management by implementing the modeling of the Village Secretary Accounting Information System based on the Business Process Modeling Notation (BPMN). Clean, effective, transparent, and accountable village financial management in Indonesia is currently not guaranteed because the Electronic-Based Government System has not been fully implemented. Village financial management accountability is the main topic discussed today because it relates to global development goals to achieve prosperity. The Village SDGs are a sustainable development goal that must achieve by 2030. Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management encourages villages to implement internal control in village financial management. This research uses the policy research method. The results showed what could apply the policy of using the Village Secretary Accounting Information System modeling based on the Business Process Modeling Notation (BPMN) in Wajak Lor Village. This research is limited to implementing the Village Secretary Accounting Information System modeling based on the Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management. Suggestions for further research are expected to be able to develop an Accounting Information System for village financial management based on Business Process Modeling Notation and develop village financial management applications that can be operated by the Village Secretary and integrated.
Receivables Collection for Transportation Service At PT Ciomas Ariya Samudera Chandra Prasadhita; Muhammad Nawawi; Alinda Rakhe Yulia Putri
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.134

Abstract

Receivables are part of the assets of an entity in the form of short-term or long-term claim rights from past economic transactions carried out by the company concerned with its clients. PT. Ciomas Ariya Samudera is a service company that focuses its business in the field of transportation services located in Cilegon Banten. The research method used in this study is a qualitative research method with a sequence of steps consisting of observations, interviews, and documentation collected from PT. Ciomas Ariya Samudera. The results obtained in the field describe the procedure for collecting receivables from transportation services at PT. Ciomas Ariya Samudera is in line with the theory.
Tax Knowledge and E-Filling Socialization on Taxpayer Compliance Herda Herda; Salim Assoba; Ewing Yuvisa Ibrani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.139

Abstract

The purpose of this research is to determine whether there is an influence between knowledge of taxation and tax socialization (e-filling system) towards taxpayer compliance at PT. Parkland World Indonesia is seen from the number of employees who do not report Notification (SPT) of more than 80% of the total number of employees of PT. As many as 5,632 Parkland World Indonesia employees still do not care about submitting SPT for the Article 21 Income Tax deduction. The method used in this study is a quantitative research method with survey research. The population used in this study were employees at PT. Parkland World Indonesia. Samples were taken by 98 employees using the Slovin formula. R-Square is 0.822, which means that 82.2% of the variation in taxpayer compliance can be explained by variations in both the independent variable knowledge of taxation and tax socialization (e-filling system). Based on the results, the knowledge variable taxation and Tax socialization (e-filling system) have a partial and significant effect on tax compliance.
Marketing Dashboard as an Early Warning on PR. Gagak Hitam Aang Afandi; Nurafni Eltivia; Siti Holifahtus Sakdiyah
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.140

Abstract

The marketing dashboard is one of the company's barometers that can be used for early warning of the company in marketing operations. This study aims to facilitate the company's management and marketing division for decision-making in marketing operational activities by designing a marketing dashboard. The marketing dashboard, apart from being used for decision-making, can also be used for early warning companies in determining steps in the marketing department. The method used in this research is the Research and Development (R&D) method which uses the Analysis, Design, Development, and Implementation, Evaluation (ADDIE) model to design the marketing dashboard. Collecting data using interviews and documentation at the company. This research produces a marketing dashboard that describes sales position, turnover, and stock turnover. The results of the implementation of the marketing dashboard on PR. Gagak Hitam showed a positive response.
Interaction of Environmental Uncertainty, Characteristics of Management Accounting Information Systems and Decentralization on Managerial Performance Adam Nur Firdausy; Elvin Bastian; Fara Fitriyani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.143

Abstract

This study aims to examine the effect of the characteristics of management accounting information systems and decentralization on managerial performance with environmental uncertainty as a moderating variable. This research is a type of quantitative research, the data used using primary data and data collection using a questionnaire to obtain information from respondents, namely middle managers who work in manufacturing companies in the feedmill sector in Banten Province. The analytical method used is Structural Equation Model (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) The effect of the characteristics of the management accounting information system on managerial performance, a) Broadscope has an effect on managerial performance, b) Timeliness has no effect on managerial performance, c) Aggregation has no effect on managerial performance, d) Integration has no effect on managerial performance, 2) Decentralization has an effect on managerial performance, 3) The effect of environmental uncertainty moderates the relationship between the characteristics of management accounting information systems on managerial performance, a) Environmental uncertainty does not moderate the relationship between broad- scope management accounting information characteristics and managerial performance, b) Environmental uncertainty does not moderate the relationship between characteristics of management accounting information timeliness with managerial performance, c) Environmental uncertainty does not moderate the relationship between the characteristics of aggregation management accounting information with managerial performance, d) Uncertainty environmental assurance does not moderate the relationship between the characteristics of integrated management accounting information and managerial performance, 4) Environmental uncertainty moderates the relationship between decentralization and managerial performance
Comparison Analysis of EVA and ROA Methods in Assessing The Financial Performance of The Company Ita Lestari; Susanti Susanti; Ewing Yuvisa Ibrani; Mahpudin Mahpudin
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.148

Abstract

This study aims to determine the company's financial performance by using a comparative analysis of the Economic Value Added (EVA) and Return On Assets (ROA) methods. This study employed pre-field research techniques and on-site fieldwork to conduct descriptive qualitative research. Secondary data, data gathering methods utilizing report studies and literature analyses, and data analysis methods utilizing data collection, data reduction, data presentation, and data inference techniques are all used as the data sources. To verify the accuracy of the data, the author uses three sources and three different techniques. The results showed that EVA INDF in the 2014-2016 period produced an EVA value < 0, which could be interpreted as unfavorable, ICBP, MYOR, and ROTI in the 2014-2018 period, on average, produced an EVA value > 0 which could be construed as positive. Except for ROTI in the last three years which resulted in an EVA < 0. Meanwhile, ROA INDF, ICBP, MYOR, and ROTI in 2014-2018 produced an average ROA value above the industry standard or can be said to be good. Except for INDF in 2015, 2017, and 2018, the average ROA value is below industry standards. This study concludes that EVA analysis is better because if the average value of EVA is> 0, then the company can provide added value to investors. At the same time, the ROA analysis produces an average ROA value below the industry standard.
The Influence of the Audit Committee and External Audit on the Quality of Financial Reports in Manufacturing Companies Evi Dora Sembiring; Deti Susilawati; Firli Agusetiawan Shavab Firli
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.149

Abstract

This study aims to analyze the effect of the audit committee and the external audit on the quality of financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the chemical sub-sector for the period 2018-2021. The data used in this study is secondary data, which comes from the annual report. The sampling technique used is purposive sampling with the number of companies as many as 12 times 4 periods to 48 sample data. Methods of data analysis using SPSS version 26 program, namely descriptive statistics, classical assumption test and multiple regression analysis. The results of this study indicate that partially the Audit Committee has a significant negative effect on the quality of financial reports and External Audit has a positive effect on the quality of reports. Simultaneously, the audit committee and the External Audit have an effect on the quality of financial reports.
Collecting and Reporting Mechanism Value Added Tax Intan Puspanita; Mulyanah Mulyanah; Refi Pratiwi; Aqshal Pratama Yuli Arsya
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.150

Abstract

Value Added Tax (VAT) is a tax that is collected and imposed on the delivery of Taxable Goods (BKP) and Taxable Services (JKP). VAT is collected using a tax invoice and a Tax Payment Slip (SSP). Purchases of Taxable Goods are subject to VAT and PKP partners will prepare and submit tax and SSP invoices to the treasurer for the expenditure unit of the Central Office for the Cidanau, Ciujung, and Cidurian River Regions. This study aims to determine the mechanism for collecting and reporting VAT and to find out the obstacles encountered when collecting and reporting VAT at the Work Unit of the Central Office for the Cidanau, Ciujung and Cidurian River Regions. 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 that the Value Added Tax (VAT) Reporting mechanism carried out by the Expenditure Treasurer at the Work Unit of the Balai Besar for the Cidanau, Ciujung, and Cidurian River Regions is appropriate.
The Influence of Company Size on Profit Information with Profit Management and Earnings Opacity as Intervening Variables Kurniasih Dwi Astuti; Windu Mulyasari; Fadilatun Nisa
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.151

Abstract

The study aims to know the influence size of the company from informative profit to informative profit with management profit and earnings opacity to the intervening variable. Size company be measured with the natural logarithm of total assets. Informative profit proxied with earnings response coefficient. Management profit proxied with discretionary accruals. Meanwhile, earnings opacity is proxied with income smoothing. Population in the study i.e. company manufacturers listed on the Indonesia Stock Exchange for the 2016-2020 period. The Retrieval technique sample used a purposive sampling technique where 42 companies were selected with a total sample of 210 research data. Data analysis techniques using multiple linear regression with SPSS software version 25 and analysis track use Sobel test online. Research results show that the size company, in a manner, direct have an influence positive to informative profit. However, management profit and earnings opacity have an influence negative to informative profit. Management profit and earnings opacity does not have a role as an intermediate intervening variable influencing the size company to informative gain.
Some Factors that Influence Work-Life Balance of Workers Muliawan Hamdani; Melati Mayang Sekar
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.162

Abstract

In actual life, the efforts to achieve a harmonious balance between work and family life and other activities outside of work are very important. A balance between the both creates good mental health and it is condusive for personal life. Likewise for online motorcycle drivers (ojek online) with work activities that require them to leave home and family. Therefore, the study was conducted to ascertain several influencing factors of work-life balance. Some of the variables studied were Relation-Oriented Leadership Behavior, Personality, and Flexible Time Hours as independent variables and Work-Life Balance as the dependent variable. The object of this research was online motorcycle drivers who worked in Wonosobo Regency and 100 of them were selected as research samples. Through hypotheses testing by applying data processing software of SmartPLS 3, it was concluded that Relation-Oriented Leadership Behavior, Personality, and Flexible Time Hours positively influenced Work-Life Balance. Thus, all research hypotheses were accepted. Therefore, the better Relation-Oriented Leadership Behavior was performed, the better  Personality, and the better Flexible Time Hours was implemented, the better  Work-Life Balance of online motorcycle drivers in Wonosobo Regency.

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