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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. 2 No. 6 (2023): August 2023" : 9 Documents clear
The Effect of Institutional Ownership, Company Diversification, and Profitability on Company Value in Manufacturing Companies Listed on The Indonesia Stock Exchange Bahri Lifaldi; Ewing Yuvisa Ibrani; Lia Uzliawati
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.194

Abstract

This study aims to analyze the effect of institutional ownership, company diversification, and profitability as independent variables on firm value as the dependent variable. In addition, this study also uses company size as a control variable. This research is a causative research. The population of this study are all manufacturing companies listed on the IDX in 2014-2018. This research was conducted using a sampling technique based on purposive sampling technique, so a total sample of 206 was obtained. The data used in this research is secondary data obtained from www.idx.co.id and IDNFinance. The analysis technique used is multiple regression analysis. To test the hypothesis using the statistical t test with an α level of 0.05. The results of this study indicate that: (1) institutional ownership has a positive effect on the value of manufacturing companies with sig = 0.048, 0.043 (< 0.05), (2) company diversification (number of segments) has a positive effect on the value of manufacturing companies with sig = 0.029 (<0.05), (3) company diversification (HERFsales) has a positive effect on the value of manufacturing companies with sig = 0.077 (> 0.05), (4) profitability has a positive effect on the value of manufacturing companies with sig = 0.027, 0.041 (< 0.05), (5) firm size has a positive effect on firm value with sig = 0.000, 0.000 (< 0.05).
The Influence of Celebrity Endorser, Brand Image and Service Quality on Purchase Decision in Tokopedia with Consumer Trust as Intervening Variables Ratih Ratnasari; Agus Hermawan; Agung Winarno
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.199

Abstract

Advantage required consumer trust, service quality, brand image and celebrity endorser to make purchasing decisions for a product. This study aims to determine the direct and indirect influence of celebrity endorsers, brand image and service quality on purchasing decisions at Tokopedia with consumer trust as intervening variables in the city of Surabaya. This study used purposive sampling and snowball sampling techniques with a total of 200 respondents. Data analysis in this study used path analysis using SPSS 22 and Sobel test. The results show that 1) celebrity endorser has a positive and significant effect on consumer trust & purchasing decisions 2) brand image has a significant positive effect on consumer trust and purchasing decisions 3) service quality has a significant positive effect on consumer trust and purchasing decisions 4) consumer trust has a significant positive effect on purchasing decisions 5) celebrity endorser has a significant positive effect on purchasing decisions through consumer trust 6) brand image has a significant positive effect on purchasing decisions through consumer trust 7) service quality has a significant positive effect on purchasing decisions through consumer trust. This study suggests that further research should reach a wider scope.
Informal Economic Education Based on Local Values of The Samin Society Alifia Farisya Prima; Wahjoedi Wahjoedi; Agung Haryono
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.200

Abstract

Informal education is important given to children from an early age. In informal education, there is a transfer of knowledge and transfer of cultural values. The purpose of this study is to analyze how Samin's local values colour the economic education given by parents to children. This study used a descriptive qualitative approach with ethnographic research. The research location was in the Japanese Hamlet, Margomulyo Village, Margomulyo District, Bojonegoro Regency, East Java. Source of data obtained through primary data and secondary data. Informants in the study were selected using a purposive sampling technique. Informants in this study were Samin community elders and parents who had school-age children in the Samin community. Data analysis includes the stages of data collection, data reduction, data presentation, conclusion and data verification. The results of the study are that education taught by parents in the family environment is based on the five noble speeches of Samin and local values that characterize economic education in the Samin community's family environment including the values of honesty, local values and the value of a sense of home that is instilled by parents in their children through example and habituation in everyday life.
Digital Marketing Literacy as A Mediation of Online Business Readiness Influenced by Entrepreneurship Education (Study on Business Operators in Malang Raya) Brian Wicaksono Ardiansyah; F. Danardana Muwarni; Ludi Wishnu Wardana; Farij Ibadil Maula
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.203

Abstract

The current post-pandemic situation of COVID-19 presents challenges for business actors as well as challenges for the state to maintain the existence of the economy. There are many sectors of the domestic and global economy that are affected. The impact of the pandemic has been most felt in the micro, small and medium enterprise (MSMEs) sector. This is what makes the condition of MSMEs and micro and small entrepreneurs, especially in Malang Raya, paralyzed and decreased. If the country wants its economy to progress, it is important to increase businesspeople. Currently, one of the most popular forms of business in Indonesia is making purchases online. This research has implications for the development of the Unified Theory of Acceptance and Use of Technology (UTAUT) theory, a technology acceptance model that was developed based on the amalgamation of other existing technology acceptance models. As described above, this research has a novelty by completing the gaps of previous studies, conducting a comprehensive study of the online business readiness of MSMEs in Malang Raya with digital marketing literacy as a mediating variable. This research uses quantitative methods. The research population of business actors in Malang Raya with a sample of 260. Data analysis used SEM PLS. Based on the research results, it is stated that entrepreneurship education can increase the online business readiness of MSMEs in Malang Raya. Entrepreneurship education can increase digital marketing literacy of MSMEs in Malang Raya. Digital marketing literacy can improve online business readiness for MSME actors in Malang Raya. Entrepreneurship education can improve online business readiness through digital marketing literacy for MSMEs in Malang Raya. Online business readiness can be increased with good quality entrepreneurship education supported by good digital marketing literacy.
Disclosure of The Role of Intellectual Capital in Mediating Managerial Capability and Corporate Value Lindawati Lindawati; Helmi Yazid; Ewing Yuvisa Ibrani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.210

Abstract

This study aims to examine the effect of managerial ability on intellectual capital disclosure, examine the effect of managerial ability on firm value, examine the effect of intellectual disclosure on firm value and examine the role of intellectual capital disclosure in mediating the relationship between managerial ability and firm value. This study uses secondary data derived from the financial statements of basic and chemical companies listed on the Indonesia Stock Exchange. By using the sampling technique purposive sampling method. Using a statistical application in the form of Structural Equation Modeling through the Wrap Partial Least Square application version 8.0 is used in this study to analyze research consisting of validity, reliability and hypothesis testing. The results of this study indicate that the first managerial ability has a positive effect on firm value, the second hypothesis shows managerial ability on intellectual capital disclosure, the third hypothesis shows intellectual capital disclosure on firm value, while the fourth hypothesis shows that intellectual capital disclosure mediates managerial ability on firm value. The conclusion of this study is managerial ability Managerial ability can be used to provide opportunities for managers who are involved in share ownership so that with this involvement the manager's position is equal to that of the shareholder.
Corruption in Schools, What's the Matter ??? Ismet Ismatullah
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.216

Abstract

Fraud can be committed by anyone because the main factor of fraud is human. A study conducted by Indonesia Corruption Watch on the trend of prosecution of corruption cases shows that the education sector is one of the sectors that is consistently the most corrupted sector. The large budget given to the education sector is one of the potential corruptions for irresponsible parties, even in the midst of the Covid-19 pandemic, corruption in the education sector has not stopped. This research is a literature review where researchers review literature related to this research. The results of this study are expected to provide benefits for related parties in preventing fraud in the world of education. Fraud prevention can be carried out by all parties with the aim of rejecting or understanding everything that can harm the company. In developing an effective fraud prevention strategy, organizations must pay attention to several things, including: 1) internal and external environmental conditions, 2) the complexity of business activities, 3) the potential, types and risks of fraud, 4) the adequacy of the resources needed.
Analysis of Needs with the PIECES Concept: How Urgency is the Involvement of Ethical Hackers in Accounting Information Systems? Yayang Novealita Wahono Putri; Kurnia Ekasari; Kartika Dewi Sri Susilowati
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.223

Abstract

This study aims to identify the needs analysis of a company in involving ethical hackers to achieve the desired goals. This research focuses on accounting information systems which are vital systems in business processes. The company's goals will be translated into a need analysis using the PIECES framework (Performance, Information, Economy, Control, Efficiency, and Service). The research method used is a quantitative descriptive method and uses documentation techniques in collecting data. This study uses secondary data in the form of a literature review of 80 journal articles published in 2018-2023. Only ISSN indexed journals are used as data sources to ensure the quality of research output remains relevant. The results of this study are that the information aspect holds the highest urgency at 31.25% and the control aspect ranks second with a score of 25.00%. While the aspect with the lowest urgency is the economic aspect with an achievement of only 6.25%. Comparison of the scope of research and how researchers explore in more detail in linking opportunity costs can be input for further research. Furthermore, future research can also link several concepts such as urgency needs analysis with the PIECES framework, opportunity costs, and user trust in ethical hackers. So that the results of the research conducted will be more interesting and can be a reference for companies in making policies.
Economic Analysis of the Tax System: The Example of Azerbaijan Elnara Ahmadova
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.230

Abstract

This paper presents an economic analysis of the tax system in Azerbaijan, focusing on its structure, efficiency, and impact on economic growth and development. The study aims to provide insights into the strengths and weaknesses of the tax system, identify potential areas for improvement, and offer policy recommendations for optimizing its effectiveness. Based on the findings of the analysis, several policy recommendations are proposed to enhance the efficiency and effectiveness of the tax system in Azerbaijan. These recommendations include streamlining tax administration processes, improving tax compliance through simplified regulations and electronic filing systems, promoting a more balanced tax burden across sectors, and exploring options for tax reform to incentivize investment and foster economic growth. In conclusion, this economic analysis provides a comprehensive evaluation of the tax system in Azerbaijan, highlighting its strengths and weaknesses. By offering policy recommendations, the study aims to contribute to ongoing discussions on tax reform and optimization, ultimately supporting the country's goals of sustainable economic development and prosperity.
Impact of Business Management Implementation Based on Quality Culture on The Performance of Educators at Widya Karya Taman Vocational School Sidoarjo Meithiana Indrasari; Siti Kasanah; Daniel Susilo
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.233

Abstract

The aim of this study is to determine the impact of culture-based administrative management quality which includes planning, organizing school administration with a quality culture, implementing content standards, implementing process standards, and administering school infrastructure standards simultaneously which have a significant effect on teacher performance at Widya Karya Taman Sidoarjo Vocational School. This type of research was used quantitative, with a total sample of 84 teachers at Widya Karya Taman Sidoarjo Vocational School, with total sampling, with the analysis technique used using multiple linear regression with t test and F test tools. Partial and simultaneous research results show that quality culture-based administrative management includes planning, organizing school administration with a quality culture, implementing content standards, implementing process standards, and administering school infrastructure standards simultaneously has a significant effect on teacher performance, this is evidenced by a significance value of <0.05. It is hoped that the results of this study can improve the quality of human resources capable of playing a role in administrative management with a culture of quality. In an effort to increase administrative professionalism, it is necessary to develop collegial supervision, in addition to the supervision activities that have been carried out all this time.

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