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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 12 Documents
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Search results for , issue "Vol. 3 No. 6 (2024): August 2024" : 12 Documents clear
Sustainability Disclosure of GRI: Is Management Impression? Putri, Yayang Novealita Wahono; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.288

Abstract

This research aims to comparing investigations sustainability reporting disclosure, between the top five F&B company in Indonesia and associate it with the management impression theory. The role of SR auditor is also in the spotlight issue. This research uses descriptive qualitative statistic method to analyze GRI disclosure the top five F&B company in Indonesia using their SR data from 2020-2021. The larger size of company in direct propotion to the number of GRI points disclosed. The greater number of GRI points disclosed always indicates that in preparing their SR, the company is assisted by an independent as assurance. Thus, management impression can be reduced even if it appears a little. Proves that the most important issue faced by the company is the most material to report and shows that indirectly sustainability report is a tool to improve the company’s image. Future research directions have provided coverage wider area of the company and link it to auditing standards furthermore (specific aspect) for reliable sustainability reports that can be useful for stakeholders.
The Influence of Good Corporate Governance and Profitability on Firm Value of Banking Sub Sector Companies Faoziyanti, Arista; Renny, Renny
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.295

Abstract

Firm value is the investor's perception of the company's level of success in providing maximum prosperity to shareholders. This research aims to determine and analyze the influence of managerial ownership, institutional ownership, independent commissioner, audit committees, and profitability on firm value either partially or simultaneously. The object used in this research are Banking Sub Sector Companies which are listed on the Indonesia Stock Exchange for the 2019-2022. The sampling technique uses purposive sampling. The sample consisted of 11 companies from the Banking Sub Sector Companies for the 2019-2022 period. The data analysis techniques used were descriptive statistics, classical assumption tests, and panel data regression analysis using EViews software version 12. Based on the results of panel data regression analysis, it shows that partially, the good corporate governance proxied by managerial ownership, institutional ownership, independent commissioners and audit committees has no effect on firm value, while the profitability proxied by return on assets has an effect on firm value. Simultaneously, managerial ownership, institutional ownership, independent commissioner, audit committees, and profitability influence on firm value with a significance level of 0,000 and Adjusted R2 value of 97,42%.
Earnings Persistence of Basic Material Companies in Terms of Book-Tax Difference, Operating Cash Flow, Accrual Component with Company Size as A Moderating Variable Muhammad, Akhya Rizki; Restuningdiah, Nurika; Pujiningsih, Sri
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.298

Abstract

This study aims to see the effect of book-tax difference, operating cash flow, and accrual components, on the persistence of corporate earnings in the Basic Material sector. The method used is explanatory quantitative. The analysis results show that the three independent variables have a positive influence on the level of corporate earnings persistence. In addition, the company size variable acts as a moderating variable that strengthens the relationship between operating cash flow and accrual components with earnings persistence. Furthermore, this finding indicates that companies with a larger size tend to have a higher level of earnings persistence in the face of differences between book income and tax income, operating cash flow, and accrual components. Confirmation of agency theory is also found in this study. The practical implications of this study provide insight for companies in the Basic Material sector regarding the factors that affect earnings persistence. In addition, the emphasis on the role of company size as a moderating factor can help financial managers and practitioners in managing corporate earnings by considering aspects such as the difference between book profit and tax profit, operating cash flow, and accrual components. This is especially important in the context of corporate taxation.
The Effect of Firm Value, Financial Performance, Environmental Performance, and Firm Size on Carbon Disclosure Rahmah, Nailur; Sidharta, Eka Ananta; Sudarto, Triadi Agung
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.299

Abstract

The industrial sector is a leader in the global increase of carbon. As a result, the risk of natural disasters is inevitable. One way that can be done to reduce the occurrence of natural disasters is to reduce carbon emissions in the industrial sector. The purpose of this study was to determine the effect of company value, financial performance, environmental performance, and company size on carbon disclosure. The population used in the study amounts to 50 well-known companies listed on the European Stock Market. Based on the purposive sampling method, 16 companies were selected. The data for this study were sourced from the annual reports and sustainability reports of the companies. The study found that firm value and firm size have a positive effect on carbon disclosure. This is a signal for companies, in making efforts to reduce carbon emissions. The greater the efforts made by the company in reducing emissions, the higher the profitability achieved by the company.
Digital Innovation in E-Commerce Education Towards Industry 5.0: Improving Student Competencies and Insights A Systematic Literature Review Darman, Andrianus; Suprianto, Agus; Wati, Andi Prasetyo; Murwani, Fulgentius Danardana; Wardana, Ludi Wishnu
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.313

Abstract

The systematic literature review article on digital innovation in e-commerce education towards Industry 5.0 has the aim of; (1) digital innovation can be applied in the context of e-commerce education in Industry 5.0, (2) Students are prepared from university to face changes in the e-commerce business environment in Industry 5.0, and (3) students' competencies and insights need to be expanded from university. to new developments in the e-commerce business. Increasing e-commerce competence and insight for students is very important for increasing economic income and being able to compete in the global market. The method for writing a systematic literature review (SLR) article is the library research method sourced from Scopus, Emerald Publishing, and Sage Journal databases. The results of this literature review research are increasing student competence and insight in the e-commerce business through the ability to read customer behavior, the ability to minimize risks, the ability to read opportunities, and digital communication skills. These four components are students' strengths in running an e-commerce business in a dynamic digital innovation environment.
Navigating the Future: Trends and Innovations in the Development of Business and Management Education Zahroh, Ainun; Pratiwi, Galuh Aulia; Wardana, Ludi Wishnu; Murwani, Fulgentius Danardana; Wati, Andy Prasetyo
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.315

Abstract

The latest trends in global business education and innovations that are changing teaching and learning paradigms. It is hoped that the findings from this research will provide in-depth insight into how business and management education can continue to develop and be relevant in an era that continues to change rapidly, as well as provide recommendations for improving the quality of global business education. It is hoped that this research can make a significant contribution to the development of curricula, teaching methods, and management strategies for business education in the future. This research uses the Systematic Literature Review (SLR) method by collecting and analyzing journals related to keywords. Based on the literature study conducted, the importance of the ability to identify and anticipate the latest trends and innovations in business and management education was found. Through in-depth analysis of innovative teaching methods and effective educational management strategies, this research helps build a strong foundation for the development of relevant, high-quality curricula. Thus, this research not only provides a better understanding of the dynamics of global business education but also supports efforts to improve the quality of graduates who are ready to face future business challenges.
Utilization of E-commerce and Social Media to Support Sustainable Business: Systematic Literature Review Triono, Edy; Nurjayanti, Atri Yunita; Prasetyowati, Andy; Wardana, Ludi Wishnu; Murwani, Fulgentius Danardana
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.317

Abstract

The digitalization transformation has brought significant changes to the business world. In this context, e-commerce and social media have become two important aspects that influence business development. This research aims to analyze the impact of business digitalization transformation, especially in terms of the use of e-commerce and social media to support sustainable business. This study uses a systematic literature review (SLR), namely the library research method sourced from Scopus and Emerald Publishing databases. The results of this literature review research can be used to broaden insight and knowledge regarding the features of e-commerce and social media in supporting sustainable business, as well as being a consideration for business actors in making decisions to develop sustainable business.
Systematic Literature Review on Interest in Learning Entrepreneurship in Environmental Education Pratiwi, Galuh Aulia; Zahroh, Ainun; Iswanto, Huddy; Aji, Wasis Jatmiko; Wardana, Ludi Wishnu; Narmaditya, Bagus Shandy
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.318

Abstract

The problem of unemployment has become increasingly worrying in Indonesia recently. Innovation is needed in learning to increase interest in entrepreneurship among pupils and students. This research aims to look at research trends regarding entrepreneurial interest in the educational environment. The method used is a systematic literature review (SLR). Data was collected from several journal articles indexed by Sinta 1-4 and Scopus. From the established criteria, 50 relevant articles were found to be reviewed systematically. The results of this research show: 1) there is an increase in research on interest in entrepreneurship in the educational environment from 2019 to 2024. 2) The variables that often appear are learning models and entrepreneurship education. 3) Research on entrepreneurial interest in the educational environment covers many variables, with a main focus on college students and students. 4) The use of quantitative research methods still dominates in this research. Suggestions for future researchers are to consider various research methods for a more comprehensive understanding of entrepreneurial interest.
The Influence Of Creative Projects Through Entrepreneurship Education On Entrepreneurial Motivation In Vocational High School Students: A Systematic Literature Review Sugihartono, Agus; Indah K, Luluk Nur; Wati, Andi Prasetyo; Murwani, Fulgentius Danardana; Wardana, Ludi Wishnu
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.319

Abstract

The development of Vocational School Creative and Entrepreneurship Projects (PKK) is expected to produce graduates who can produce products and services that are needed by society while also having economic value. Therefore, PKK learning in vocational schools has an important role in preparing graduates to be ready to enter the world of work through entrepreneurship as well as being a preferred path to employment. The (SLR) method is used to compile this scientific article. About research methods: "Literature" refers to the critical analysis of ongoing research on a particular subject or in the form of scientific questions helps us build a mentality that is consistent with theories, findings, and previous research results to complete the problem formulation of this review. This research aims to study PKK subjects and hopefully be able to serve as a guide for 1. Vocational school education units in implementing PKK subject learning; 2. Vocational School Education Unit in developing and managing human resources, infrastructure, and equipment; 3. Educators and students in implementing PKK subjects who can become entrepreneurs. Learning Creative Products and Entrepreneurship, apart from that, in the Business Opportunities material, students can assess the existence of opportunities for business according to their respective skill competencies, students can provide ideas for their work in the form of innovative and creative products. In implementation, it is very effective and enjoyable for students, because it can develop students' abilities, while the teacher is a facilitator, according to the syntax in project-based learning where students are directed to create projects/products, starting from pre-scheduled planning to reporting results to the teacher.
Electronic Government and Accountability: Systematic Literature Review, Framework, and Agenda for Future Research Antoni, Syafrul; Rahayu, Sri; Yudi, Yudi; Herawary, Netty
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.340

Abstract

Electronic government (e-government) is an effective tool to enhance accountability in public organizations. However, the implementation of e-government to enhance accountability remains unclear and involves many complex processes due to multiple accountabilities disorder. The e-government elements that contribute to mitigating the disorders and dysfunctions of accountability relationships are still underdeveloped in the current literature. This paper aims to provide an understanding of how e-government can enhance organizational accountability by reviewing the relevant literature. This research employs a systematic literature review methodology using PRISMA reporting guidelines. The authors searched for scholarly articles in the online Elsevier (Scopus) database, written in English and accessible in full text. The study utilizes data from 18 articles to conduct the systematic literature review. The findings indicate that most previous studies on the impact of e-government on accountability were published in 2009 and 2010. Additionally, the findings show that developed countries dominate the research locations with a total of 16 articles, while only 2 articles pertain to developing countries. The predominant methodology used in studies on the impact of e-government on accountability is website content analysis, accounting for 9 articles.

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