cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dabella Yunia
Contact Email
dabellayunia@gmail.com
Phone
+628112555476
Journal Mail Official
equatorsciencejournal@gmail.com
Editorial Address
Serang, Banten
Location
Kota serang,
Banten
INDONESIA
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. 3 No. 2 (2023): December 2023" : 10 Documents clear
The Importance of The Code of Ethics in The Public Accountant Profession Lailatul Nafiisa, Birra; Ekasari, Kurnia; Dewi Sri Susilowati, Kartika
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.219

Abstract

This study aims to provide an overview and analyze the code of ethics for the public accounting profession and is expected to be used as reference material in terms of the practical application of the code of ethics in Indonesia. This type of research is descriptive qualitative. The data collection method in this qualitative research uses secondary data from scientific journals and books from other parties that support researchers in completing research data. The findings of this research can be used to develop new policies or improve tighter oversight measures for public accountants. This will help improve the quality of accounting practices, restore public trust, and maintain the integrity of the public accounting profession in Indonesia. The results of this study are important for the public accounting profession to uphold a code of ethics such as: integrity, objectivity, prudence, confidentiality, and professionalism in order to maintain public trust in entity financial information, ensure fairness in financial reporting, and provide quality audit services. In addition, this also has a positive impact on the reputation of the public accounting profession as a whole.
Comparative Analysis of the Code of Ethics of the Accountant Profession in Terms of Religiosity in an Islamic Perspective Ramadhani, Syefira; Ekasari, Kurnia; Dewi Sri Susilowati , Kartika
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.221

Abstract

This study aims to see, and contain values about ethics according to IAI and AAOFI, analyze accountant professional ethics from the point of view of religiosity, and find the formulation of accounting professional ethics according to Islam. Based on the purpose of this study, it is expected that a substitute for professional accounting ethics is not only by Islamic teachings, but also considered not representative balanced, fair, and honest as required by the accountant’s professional code of ethics. So that universal values, fairness, humanity, and flexibility will make accountant professional ethics acceptable to all groups, Muslims and non-Muslims. So, the professional ethics of Sharia accountants and conventional accountant ethics must be carried out by taking into account aspects of religiosity to prevent cases of violations of accounting ethics to provide benefits for all parties
Analysis of Sales Ratio Assessment as a Test Tool for Accuracy of Determination of Tax Object Sales Value against Market Value Case Study In Kabandungan Village Anshor, Mohamad Akbar Akmala; Ismatullah, Ismet; Sofiani, Venita
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.231

Abstract

This study aims to analyze the determination of the Tax Object Sales Value (NJOP) for land and buildings in Kabandungan Village, Kabandungan District, and examine the conformity of NJOP with market values. The method used is the Assessment Sales Ratio (ASR) which refers to the provisions established by the Directorate General of Taxes and the International Association of Assessing Officers (IAAO). Primary data was obtained from the Tax Office Pratama Kabupaten Sukabumi and the Kabandungan Village Office. The analysis results indicate variations in the level of conformity between NJOP and market values among the different hamlets in Kabandungan Village. While some hamlets achieve a good level of accuracy, others still fall short of the established standards. Therefore, it is recommended to review the ASR method, conduct further studies on factors influencing NJOP determination, improve coordination among relevant institutions, update and maintain accurate data, and implement training and capacity building in property assessment. This research contributes to understanding and improving the NJOP determination process in Kabandungan Village.
Activity Based Costing (ABC) on Company Performance with Competitive Advantage as A Variable Mediation Putri, Annadia; Bastian, Elvin; Fitriyani, Fara
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.239

Abstract

This study aims to examine the effect of Activity Based Costing (ABC) on Company Performance with CompetitiveAdvantage as a Mediation variable. This research is a type of quantitative research, data collected using primary dataand questionnaires to obtain information for respondents, namely Middle Managers who work at ManufacturingCompanies located in Banten Province in Serang and Cilegon Regencies. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) Activity Based Costing has a positive and significant effect on company performance. 2) Activity Based Costing has a positive and significant effect on Competitive Advantage. 3) Competitive advantage has apositive and significant effect on Company Performance
The Effect To Accountability on The Effectiveness and Transparency of Financial Reports for the 2019 - 2022 Period (Empirical Study at Lazismu Central Office) Nurma, Eva Septya; Meinarsih, Triana
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.243

Abstract

The Influence of Accountability on the Effectiveness and Transparency of Financial Reports for the 2019 – 2022 Period (Empirical Study at the Lazismu Central Office). This research aims to determine the influence of each variable, namely Accountability for Effectiveness and Transparency of Financial Reports. The type and source of data in this research is a quantitative approach with primary data where the data collection method uses a questionnaire method distributed within the Central Amil Zakat Infaq da Shodaqoh Muhammadiyah Institute. The independent variable in this research is Accountability (X1), and the dependent variables are Effectiveness (Y1) and Transparency (Y2). The sample method used was nonprobability sampling, and 70 respondents were obtained. The results of this research are: 1) Accountability of Financial Reports has a significant positive effect on the effectiveness of financial reports, as shown by the results of hypothesis testing which shows a value of 0.876 with a T-Statistics value of 13,661, which means it is calculated to be smaller than T-Statistics. 2) Financial Report Accountability has a significant positive effect on financial report transparency, which is shown by the results of the hypothesis testing carried out, namely showing a result of 0.855 with a T-Statistics value of 17,658, which means it is calculated to be smaller than the T-Statistics.
Factors Influencing Dividend Policy of Manufacturing Companies Listed on The Indonesia Stock Exchange Kristiani, Renty; Matusin, Anita Roosmalina
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.245

Abstract

The purpose of this study is to determine the factors that influence dividend policy in manufacturing companies listed on the Indonesian stock exchange. This research is a quantitative research with a research design in the form of hypotesis testing (hypothesis test). The analytical method in this study uses panel data regression analysis. Data were obtained from the financial reports of manufacturing companies that have been published and listed on the Indonesian Stock Exchange (IDX) for five consecutive years, from 2016 to 2020. The sample in this study was taken using a purposive sampling technique, namely 31 manufacturing companies. has been published and listed on the Indonesian Stock Exchange (IDX). The collected data was then tested using the Eviews 10.0 software. the research results show that there is no influence between financial leverage, managerial ownership, return on assets, firm size and investment opportunity on dividend policy. The advice that researchers can give for further research is that it is better to choose a company that distributes dividends successively so that differences and research updates can be generated
Corporate Sustainability Reporting in Southeast Asia: A Scoping Review Kono, Videl Remus; Restuningdiah, Nurika; Juliardi, Dodik
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.249

Abstract

This research aims to map developments, factors and theories used in corporate sustainability reporting in Southeast Asia. The method used is a scoping review adopted from Arksey & O'Malley. Use of secondary data from six databases, namely Sage, Wiley, Emeral, Taylor & Francis, Springer and Proquest. The scope of this research is countries in the Southeast Asia region with an observation period of eight years (2015-2023). The results obtained were 40 articles which illustrate that companies in Southeast Asia generally have implemented sustainability in their reports but it is voluntary but companies that have registered on the stock exchange are mandatory. The country with the most research is Indonesia, while the least or none is Cambodia, Myanmar and Laos. It was found that 8 factors influence sustainability reporting in Southeast Asia and 12 theories used, where the most dominant are legitimacy theory and stakeholder theory, the most published articles are in the Emeral database, the most used method is quantitative, the year of most publications is 2023, There are 6 journals with quality A and 12 journals with quality B. Social Responsibility Journal is the dominant journal with 7 articles.
Enhancing Institutional Performance of Tutoring Centers in Kuala Lumpur: The Role of Document-Based Budget Management Winarno, Agung; Nur Aini, Desti; Retnaningsih, Prihatini; Rahman, Amalia Arifah
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.250

Abstract

Effective budget management is pivotal for any institution, acting as a linchpin for informed decision-making. Central to this study is the exploration of how document-based budget management applications can substantially augment the quality of institutional performance. Specifically, this research focuses on the Jalan Kebun Tutoring Center, which serves the children of Indonesian expatriates employed in Selangor, Malaysia. The chosen methodological approach for this study is applied research via a case study format. Data interpretation relies on comparative descriptive analysis. The research progression encompasses several stages: needs identification, application development, testing, results revision, and, finally, implementation. The findings underscore the escalating demand for a dedicated application to streamline financial accounting processes. This urgency is heightened by the expansive growth of institutions and the increasing demand from various stakeholders for transparent financial reporting. Notably, the pilot testing of the application affirmed its capacity to bolster speed, precision, and efficiency in disseminating crucial financial information to relevant parties. An essential recommendation stemming from this study is the potential integration of this financial application with academic processes. Such an integration could present a holistic view, offering comprehensive information that bridges both academic and financial spheres, ensuring a unified institutional management approach.
Fiscal Correction Analysis of Commercial Profit and Loss Report at Money Changer Company Haryono, Selly Anggraeni; Puspanita, Intan
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.257

Abstract

This study aims to analyze the fiscal corrections on commercial loss profit report in determining corporate income tax at PT MCA, a money changer company. The research method used in this study is the descriptive qualitative method, with data collection methods carried out through interviews and documentation. The results of this study are the company has applied the tax regulation for preparing the fiscal correction and calculate the corporate income tax. For this fiscal year 2021, the company obtained the fiscal loss amounting to 1.24 billion rupiah, a decrease of 396 million rupiah from the company’s commercial profit and loss report. Due to the company obtained the fiscal loss, the company did not have obligation to pay corporate income taxes, however the calculation of estimated tax losses for the year ended December 31, 2021 was the basis for preparing annual tax return (SPT) for 2021.
The Effect of Profitability and Leverage on Sustainability Reporting and It Is Impact on Earnings Informativeness Bisma, Muhamad; Uzliawati, Lia; Mulyasari, Windu
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.260

Abstract

This study aims to examine the effect of profitability and leverage on sustainability reporting and it impacts on earning informativeness on the Indonesia Stock Exchange 2018-2022. This study takes the mining sector because this sector is the sectors that contribute to Non-Tax State Revenue. The sampling technique used in this study is the purposive sampling method. The data analysis technique of this study uses multiple regression analysis and simple regression analysis. The results of this study prove that profitability (ROA) and leverage (DER) have a negative and significant effect on sustainability reporting (SRDI). besides, sustainability reporting (SRDI) has a positive and significant effect on earning informativeness (ERC).

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2025): December 2025 Vol. 5 No. 1 (2025): October 2025 Vol. 4 No. 6 (2025): August 2025 Vol. 4 No. 5 (2025): June 2025 Vol. 4 No. 4 (2025): April 2025 Vol. 4 No. 3 (2025): February 2025 Vol. 4 No. 2 (2024): December 2024 Vol. 4 No. 1 (2024): October 2024 Vol. 3 No. 6 (2024): August 2024 Vol. 3 No. 5 (2024): June 2024 Vol. 3 No. 4 (2024): April 2024 Vol. 3 No. 3 (2024): February 2024 Vol. 3 No. 2 (2023): December 2023 Vol. 3 No. 1 (2023): October 2023 Vol. 2 No. 6 (2023): August 2023 Vol. 2 No. 5 (2023): June 2023 Vol. 2 No. 4 (2023): April 2023 Vol. 2 No. 3 (2023): February 2023 Vol. 2 No. 2 (2022): December 2022 Vol. 2 No. 1 (2022): October 2022 Vol. 1 No. 6 (2022): August 2022 Vol. 1 No. 5 (2022): June 2022 Vol. 1 No. 4 (2022): April 2022 Vol. 1 No. 3 (2022): February 2022 Vol. 1 No. 2 (2021): December 2021 Vol. 1 No. 1 (2021): Oktober 2021 More Issue