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 12 Documents
 1   2 
Search results for , issue "Vol. 3 No. 5 (2024): June 2024" : 12 Documents clear
Human Resources Transformation in Medical at Sidoarjo Citra Medika Hospital Research Haryawan, Beny; Basuni, Basuni; Kusumaningrum, Dyah Ayu Dwi
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.283

Abstract

Research Aims The human resource transformation (SDM) that has taken place in the medical manufacturing sector has resulted in the formation of capabilities that are both innovative and effective, leading to an increase in the quality of services. Research is being conducted on Citra Medika Hospital in Sidoarjo because of its significant role in the Indonesian population's health. When it comes to the management of SDM, medical imaging hospitals face a unique challenge, particularly when it comes to integrating advances in medical technology with rapidly expanding patient service requirements. Citra Medika Hospital was selected because of its reputation as a forward-thinking hospital in medical technology and the management of the SDM. Furthermore, the continuous occurrence of academic degree fraud constitutes unethical behavior, which is why the decision was made to select this hospital. The purpose of this study is to gain an understanding of the internal and external dynamics that impact the management of SDM in the medical imaging hospital, as well as the strategies utilized to confront and manage changes of this nature. Using qualitative methods and descriptive analysis, this research methodology will be developed to investigate and comprehend human resources transformation at the Citra Medika Hospital in Sidoarjo
Analysis of BUMDes Circular Economy-based Business Unit Development (Case Study in Sanankerto Village, Malang Regency) Lestari, Wiji Indah; Wahjoedi, Wahjoedi; Dwiputri, Inayati Nuraini
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.284

Abstract

BUMDes Kerto Raharjo has several business units including ecotourism, a grocery store, and a bioconversion house for organic waste with maggot cultivation or based on a circular economy. To the best of the researcher's knowledge, empirical studies on the topic of circular business are still lacking, particularly at the BUMDes business unit level which significantly analyses the development of business units. Therefore, this study aims to analyze the development of BUMDes circular economy-based business units as well as the supporting and inhibiting factors faced. This research uses a qualitative approach with a case study design. Afterward, the cases were analyzed by adopting the Miles & Huberman interactive model. The results showed that business unit development was conducted with different products or services (diversification). Supporting factors in business unit development include organizational commitment to sustainability, technology, university involvement, as well as the involvement of the Regional Research and Development Agency. Meanwhile, inhibiting factors in the development of business units include the lack of raw materials, limited financial support independently, low community involvement in sorting, low involvement of supply partners, and the absence of regulatory/mechanism innovations. This research seeks to contribute to existing knowledge and is a stepping stone for the refinement and stabilization of business unit development.
The Disclosure of Sustainability Report Based on GRI 300 on Agricultural Companies Listed on The Indonesia Stock Exchange The Year 2020-2022 Mufida, Farah Ayu; Kurnia Ekasari, Kurnia Ekasari; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.286

Abstract

The purpose of the study was to study and compare the level of completeness of disclosure of the Sustainability Report of companies in Sub-Sector of agriculture listed on the Indonesia Stock Exchange. The type of research used is qualitative research with a method of descriptive analysis of secondary data sustainability reports year from each company year 2020 to 2022. In general, the disclosure of environmental topics from seven companies in the agricultural sub-sector listed on the Indonesia Stock Exchange rose in 2021 and 2022 when compared to 2020. This shows that the level of concern for the seven companies to the community and stakeholders increases. The total GRI Standards for general disclosures and specific topics are 32 disclosures. At PT Astra Agro Lestari Tbk, PT Austindo Nusantara Jaya Tbk, PT Eagle High Plantation, and PT Sawit Sumbermas Sarana Tbk there is an increase in disclosure of sustainability reports. On the other hand, at PT Cisadane Sawit Raya Tbk the same every year. While PT Dharma Satya Nusantara Tbk experienced a decline and PT Mahkota Group Tbk had fluctuations. The company with the highest level of completeness is PT Austindo Nusantara Jaya Tbk with an average of 85% which discloses as much and the company with    the lowest level of completeness is PT Cisadane Sawit Raya Tbk of 13%.In terms of the efforts of companies in the environmental aspect in general have made the best efforts and comply with government regulations. These companies disclose their commitments, efforts, and achievements in their sustainability reports, even with business targets and prospects.
The Influence of Competency, Professionalism and Auditor Independence on Audit Quality with Integrity as a Moderation Variable at DKI Jakarta Public Accounting Firm (Empirical Study at The Public Accounting Office of DKI Jakarta Province) Sulaeman, Andri; Ismail, Tubagus; Mulyasari, Windu
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.287

Abstract

This research aims to examine and analyze the influence of auditor competence, auditor professionalism, auditor independence on audit quality, which is moderated by integrity at Public Accounting Firms in DKI Jakarta. This research uses primary data in the form of a questionnaire with the research sample being employees of a public accounting office in DKI Jakarta. The population used in this research were all auditors working at the Public Accounting Firm (KAP) of DKI Jakarta Province, with a total of 260 registered KAPs. The sampling technique in this research used the purposive sampling method. In this research, the analytical techniques used were validity testing, reliability testing and hypothesis testing with the help of a statistical application in the form of Smart PLS 4.The research results show that the relationship between competency (X1) and audit quality (Y) has a t statistics value of 2,226 > 1.96 with a p value of 0.000, meaning that H1 is accepted. The relationship between auditor professionalism has a t statistic of 2,320 > 1.96 with a p value of 0.000, meaning that H2 is accepted. The relationship between auditor independence has a t statistic of 2.226 > 1.96 with a p value of 0.000, meaning that H3 is accepted. That the auditor integrity variable moderating auditor competence, auditor professionalism and auditor independence on audit quality has a t statistical value of 2.336 > 1.96, meaning that H4, H5, H6 are accepted.
Sustainability Disclosure of GRI Towards Improving The Welfare of Local Communities in Shipping Industry Companies in Surabaya Tumbelaka, Gracesheila Florencia; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.289

Abstract

This research discusses and analyzes the Corporate Social Responsibility (CSR) programs implemented by PT PAL Indonesia (Persero) and PT Adiluhung Saranasegara Indonesia. Using a qualitative approach, this research explores the impact of CSR programs on improving the welfare of local communities. The data analysis method used is content analysis, with the research sample involving PT PAL Indonesia and PT Adiluhung Saranasegara Indonesia in Surabaya. The discussion covers aspects of education, economy, environment, and spiritual well-being. The results show that PT PAL Indonesia is holistically involved in supporting Micro, Small and Medium Enterprises (MSMEs) and the education sector with training and scholarship programs. Involvement in environmental activities and the construction of worship facilities also reflects the company's commitment to spiritual and environmental aspects. PT Adiluhung Saranasegara Indonesia, on the other hand, shows concern for health and social assistance, with the distribution of aid to vulnerable groups and victims of natural disasters. While both companies have not reported fully on GRI 300 (Environment) and GRI 400 (Social) standards, their positive contributions to the well-being of local communities remain significant. However, further steps are needed to increase transparency and comprehensiveness in CSR reporting in order to improve the effectiveness of the companies' CSR reporting.
The Artificial Intelligence Revolution in Accounting and Auditing: Opportunities, Challenges, and Future Research Directions Luthfiani, Anin Dyah
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.290

Abstract

This study aims to provide an overview of the increasing role of artificial intelligence in accounting and auditing. This is supported by the expertise of the accounting and auditor profession which has evolved with advances in technology from the use of pencil and paper to calculators, and eventually spreadsheets and accounting software. This study uses a conceptual approach and semi-systematic review in analyzing published relevant articles. The main results of this study explain that interdisciplinary collaboration is a must with respect to research conducted in the field of AI in accounting and auditing. Wider application of AI in the accounting and auditing professions is expected to deliver greater efficiency, productivity and accuracy benefits while burdening with the challenges of income and wealth inequality, traditional job extinction and an unskilled workforce. Careful preparation is needed on the part of educators, regulators and professional bodies by overcoming paradigm shifts and preparing future students, policymakers and professionals to face the challenges of a world full of big data, blockchain technology, artificial intelligence to deliver success in facing the fourth industrial revolution.
The Effect of Business Strategy on the Performance of MSMEs in Malang City Novirin, Barli; Soesilowati, Etty; Farida Rahmawati, Farida Rahmawati
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.300

Abstract

The purpose of this study was to determine and analyze the effect of business strategy on the performance of MSMEs in Malang City. This research is a quantitative study with variables of business strategy and MSME performance. The research data were collected by interview, documentation, observation, and distributing questionnaires to 30 business scale respondents using a cluster random sampling technique. Data analysis used is multiple linear regression analysis and hypothesis testing. The results prove that business strategy has a positive influence on the performance of MSMEs in Malang City. This shows that business strategy can be used as a basis for consideration in improving the performance of MSMEs in Malang City. This is because the business strategy carried out can improve the performance of MSMEs.
The Influence of Digital Business Education and Perceived Usefulness on The Use of The Shopee Marketplace On The Digital Entrepreneurship Intention of University Students Nadila, Salsaufy Brillian; Pratikto, Heri; Hermawan , Agus
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.310

Abstract

This study aims to examine the effect of Digital business on Digital entrepreneurship intention and perceived usefulness on Digital entrepreneurship intention. The type of research used in this research is quantitative research. The type of data in this study uses primary data. The analysis method used is multiple linear regression analysis using the SPSS 23 program. The population taken by researchers is undergraduate students of the Faculty of Economics and Business. The sampling technique in this study was purposive sampling, namely with predetermined criteria. Based on the purposive sampling method, 369 respondents were obtained who met the criteria. The results of hypothesis testing in this study indicate that digital business education has a positive and significant effect on digital entrepreneurship intention. Perceived usefulness has no direct effect on digital entrepreneurship intention. Shopee marketplace customers have a direct effect on Digital Entrepreneurship Intention. Digital business education has a direct effect on the Shopee marketplace. Perceived usefulness has a direct effect on the Shopee marketplace. There is a simultaneous influence of digital business education through the Shopee marketplace on digital entrepreneurship intention. There is a simultaneous influence of perceived usefulness through the Shopee marketplace on digital entrepreneurship intention
The Effects of Minimum Wage, SMEs, and Investment on Employment Absorption Hikmah, Lila Silviatul; Sishadiyati, Sishadiyati
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.311

Abstract

The central issue faced by Indonesia is how to optimize its abundant yet undertrained human resources to support development. The goal is for the majority of the population not to be a burden on development but rather to be an asset in advancing the country. In the context of economic development in developing countries, such efforts aim to increase economic growth, provide more job opportunities, absorb abundant labor, equalize income distribution, reduce regional disparities, and achieve a balanced economic structure. This research will discuss several ideas regarding the role of Provincial Minimum Wage, the number of Micro, Small, and Medium Enterprises (MSMEs), and the value of MSME investments in the aspect of labor absorption in East Java Province. This research activity is conducted to understand whether the Provincial Minimum Wage, the number of MSMEs, and the value of MSME investments contribute to labor absorption and to compare the analysis results of these sectors regarding labor absorption. This research is important because Micro, Small, and Medium Enterprises (MSMEs) are not only economic drivers but also major determinants of employment. In-depth understanding of this sector's role in the economic growth of East Java Province will provide a solid foundation for development planning in terms of sustainable labor absorption. This research applies a quantitative approach and uses secondary data from the years 2013-2022. The method used is multiple linear regression analysis using the SPSS application.
Implementation of Digital Marketing through Social Media to Increase The Number of Visits at Ujung Suso Beach Tourism, East Luwu District Syam, Agus; Dajo, Fenly Crosby Cloria; Asmayanti, Asmayanti; Jufri, Muhammad; Halim, Nur
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.331

Abstract

This research aims to understand how to improve the number of visitors to the Ujung Suso beach tourist destination after implementing digital marketing. The research method used is qualitative descriptive research. Data collection was carried out through observation, interviews and documentation techniques as well as using Voice of Customer (VOC) analysis. The data collected is processed by data reduction, data presentation, and drawing conclusions. Based on the research results, it shows that the implementation of digital marketing via social media Facebook and Instagram from February to March succeeded in increasing the number of visits to Ujung Suso beach tourism. This is proven by the increase in the number of visitors during the research period compared to the period before the implementation of digital marketing. So it can be said that digital marketing through social media is an effective strategy to increase tourist visits to Ujung Suso beach.

Page 1 of 2 | Total Record : 12

 1   2 

Filter by Year

2024 2024


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