Journal of Applied Business, Taxation and Economics Reseach
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.
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<![CDATA[The Influence of Customer Incivility and Coworker Incivility on Job Satisfaction with The Mediation of Emotional Exhaustion ]]>
<![CDATA[Desi Rai Sahputri]]>;
<![CDATA[Ahyakudin Ahyakudin]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.133
<![CDATA[This study aims to determine the influence of customer incivility (X1) and coworker incivility (X2) on job satisfaction (Y) with emotional exhaustion as a mediating variable (Y) among frontline employees at The Royale Krakatau Hotel Cilegon with 50 respondents. This research used a quantitative approach with a census sampling method and analyzed the data using Partial Least Square (PLS) method. The results showed that there was a significant influence of customer incivility on job satisfaction, coworker incivility had a significant relationship with job satisfaction. Moreover, the results also showed that emotional exhaustion had a significant influence on job satisfaction. Additionally, the results indicated that emotional exhaustion significantly mediated the relationship between customer incivility and job satisfaction. Furthermore, the results showed that emotional exhaustion significantly mediated the relationship between coworker incivility and job satisfaction.]]>
<![CDATA[Are Cement Sector Companies Listed on Indonesia Stock Exchange (IDX) Compliant in Sustainability Reports Disclosure? English ]]>
<![CDATA[Sinta Fatmaria Tantri]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.161
<![CDATA[This study aims to analyze the level of compliance in the disclosure of sustainability reports to cement sector companies listed on the Indonesia Stock Exchange (IDX) use Intiative Global reporting (GRI). The objects of this study are PT Semen Baturaja (Persero) Tbk, and PT Semen Indonesia (Persero) Tbk. The research method used is qualitative with secondary data, namely the sustainability report in 2021. The data collection technique in this study is documentation through the company's website. Data analysis techniques using data collection, data recording, and data analysis and interpretation. The results of this study show that PT Semen Baturaja (Persero) Tbk has a partially applied compliance rate in the disclosure of GRI general standards of 48.75. Meanwhile, PT Semen Indonesia (Persero) Tbk has a Partially Applied compliance rate with a higher percentage of 59.37%. The limitation of this study uses secondary data, therefore future studies can use primary data and expand the range of standards used in research. Previous research on sustainability compliance is still small, therefore this study can be a reference for future research by developing the limitation.]]>
<![CDATA[Compare Comparison of Sustainability Performance, Financial Performance, and Company Values Before and During the COVID-19 Pandemic in Mining Sector Companies ]]>
<![CDATA[Edra Arkananda Gultom]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.169
<![CDATA[This study aims to find out and compare whether or not there are differences between sustainability performance, financial performance, and company value before and during the COVID-19 Pandemic. This research examines mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was carried out using the purposive sampling method and obtained from five companies. The data used in this research is secondary data. The sustainability performance variable is obtained from the SRDI calculation results, the financial performance variable is obtained using Return on Assets (ROA), and the company value variable is obtained using the Price Earning Ratio (PER). The normality test in this study used the One-Sample Kolmogorov Smirnov Test method and it was concluded that the SRDI data were normally distributed so the Independent Sample T-Test was used, while the ROA and PER data were not normally distributed so the Mann Whitney Test nonparametric different test was used. The results of the study found that there were no significant differences in the variables: sustainability performance (SRDI), financial performance (ROA), and company value Price (PER) before and during the COVID19 Pandemic.]]>
<![CDATA[Different Is There a Difference in The Level of Disclosure of Sustainability Reports of Participants and Non-Participants of Asia Sustainbility Reporting Rating (ASRRAT)? ]]>
<![CDATA[Syefira Ramadhani]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.178
<![CDATA[A quality sustainability report can reflect that a company is committed to the surrounding environmental, social and economic issues. The National Center for Sustainability Reporting (NCSR) initiated the Asia Sustainability Reporting Rating (ASRR) which aims to motivate and accelerate corporate sustainability reporting by rewarding outstanding efforts to communicate the company's performance in three aspects (economic, social and environmental). The purpose of this study is to study and compare the level of completeness of GRI standard disclosures in the company's Sustainability Report in the banking sub-sector between participants who enter the ASRRAT and not to be participants. The type of research used is qualitative research with a descriptive analysis method of primary data on 6 company Sustainability Reports included in the banking sub-sector. From the 6 banking companies, it can be concluded that ASRRAT participating companies have a higher GRI disclosure commitment than non-ASRRAT participants. This shows that the level of concern from ASRRAT participating companies, to the community and stakeholders has increased in terms of sustainability reporting. So it can be concluded that the completeness of the GRI disclosure is not the only factor that the report falls into the category of ASRRAT participants. It could be that the quality and consistency of sustainability report disclosures are other factors that the company was selected as a member of ASRRAT.]]>
<![CDATA[How to Increase Customer Satisfaction at Minimarket with using Servqual Analysis? ]]>
<![CDATA[Hendy Tannady]]>;
<![CDATA[Melly Moyana Jaya]]>;
<![CDATA[James Candra]]>;
<![CDATA[Ivan Dwi Darma]]>;
<![CDATA[Steven Surya Wijaya]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.183
<![CDATA[Service quality is one of the important things that must be considered in business because it plays an important role in increasing company productivity. This study was conducted to determine whether there is a gap between the performance of Indomaret Allogio Gading Serpong and the expectations of its customers. Research analyzes service quality using the gap analysis measurement method which is part of the Importance Performance Analysis (IPA) method. The method used is a quantitative method by conducting a survey using Google Form to 30 respondents who have made purchases at Indomaret Allogio Gading Serpong. The results of the study found that the availability of facilities, toilet cleanliness, and shopping convenience are the top priorities that must be improved. Then the completeness of the product, employee product knowledge, and employee service speed are important indicators to be maintained. Ease of parking and the beauty of the outlet interior are low priorities. The friendly attitude of employees and the ability of employees to answer questions are considered as excessive indicators.]]>
<![CDATA[Leverage, Sales Growth and Profit Management: Does Corporate Governance Matter? ]]>
<![CDATA[Fauji Sanusi]]>;
<![CDATA[Annisa Annisa]]>;
<![CDATA[Enok Nurhayati]]>;
<![CDATA[Yeni Januarsi]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.186
<![CDATA[This study aims to investigate (1) The Effect of Leverage on Profit management; and (2) The Effect of Sales Growth on Profit management. (3) The effect of leverage on profit management with good corporate governance as a moderating variable; (4) The influence of sales growth on profit management with good corporate governance as a moderating variable. This study focused on consumer goods businesses listed on the Indonesia Stock Exchange between 2016 and 2020. Purposive sampling is employed as the sampling method, with 26 companies serving as the research sample. The panel data regression model with the Common Effect Model (CEM) approach is used in this study for hypothesis testing, and the Moderated Regression Analysis (MRA) model is used for evaluating the moderating variable. The EViews application version 12 is used to analyze the data from both models. The findings indicate that leverage has a strong favorable impact on profit management. While Sales Growth has no discernible impact on Profit management. Meanwhile, while good corporate governance can moderate the impact of leverage on profit management, good corporate governance cannot moderate the impact of sales growth on profit management. This study includes corporate governance variable as this inclusion become originality from currepaper. The implication is of this study is firm’s debt structure and the quality of firm’s governance play essential contribution on how management create better performance.]]>
<![CDATA[The Influence of Ethical Ideology on Ethical Judgment with Professional Commitment as Mediator (Study on Public Accountant Firm Auditors in Malang) ]]>
<![CDATA[Livi Meiga Puteri]]>;
<![CDATA[Nurika Restuningdiah]]>;
<![CDATA[Makaryanawati Makaryanawati]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.190
<![CDATA[This study aims to determine the effect of ethical ideology on ethical judgment with professional commitment as a mediator. The respondents of this study were KAP auditors in Malang City. The distribution of questionnaires used in the study obtained a sample of 77 respondents. This research was tested using path analysis, the results of the study concluded that ethical ideology (idealism) has a positive effect on ethical judgment and can be mediated by professional commitment, while ethical ideology (relativism) hurts ethical judgment and can be mediated by professional commitment. This study shows that the higher the moral idealism of an auditor, the higher the auditor's desire to comply with the rules and principles of accounting ethics compared to auditors who have moral relativism. Relativistic auditors tend to be unprofessional and more lenient when making ethical decisions]]>
<![CDATA[Effect of Hedging, Financial Lease, Sales Growth, and Earning Management on Tax Aggressiveness ]]>
<![CDATA[Nurwita Mulyaningsih]]>;
<![CDATA[Ayu Noorida Soerono]]>;
<![CDATA[Mukhtar Mukhtar]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.192
<![CDATA[This study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted of 37 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data used in this study is secondary data and the sample selection uses a purposive sampling method. The hypothesis was tested by means of multiple regression analysis which was processed using SPSS version 22. Based on the results of the analysis, it showed that sales growth had a negative effect on tax aggressiveness. Financial lease has positive effect on tax aggressiveness. While hedging and earnings management have not been able to prove the influence of tax aggressiveness.]]>
<![CDATA[Implementation of Financial Accounting System at The Regional Finance and Asset Management Agency of Banten Province ]]>
<![CDATA[Fatimah Pembayun]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.195
<![CDATA[This study aims to examine the implementation of Financial Accounting System at the Banten Province Financial Management Agency. This research method is a descriptive quantitative research method. The data used in this study include primary data and secondary data. The implementation of Financial Accounting System at the Banten Province Financial Management and Asset Agency has been carried out in accordance with the applicable regulations.]]>
