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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. 4 No. 1 (2024): October 2024" : 12 Documents clear
The Role of Technology in The Transformation of Accounting Financial Audit Case Study of Blockchain Implementation in The Audit Process Lifaldi, Bahri; Hasanudin, Agus Ismaya; Ismawati, Iis
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.193

Abstract

With the increasing number of cyber attacks and data security breaches, the protection of financial information is becoming increasingly important. Conventional financial audit systems may not have adequate mechanisms to protect sensitive data from the rapidly evolving digital security threats. The aim of this research is to determine the role of technology, particularly blockchain technology, in transforming the financial audit process in accounting practice, and to understand the impact of implementing blockchain technology in the financial audit process on the efficiency, transparency, and accuracy of financial information. The research method used in this study is a Systematic Literature Review (SLR). The results of this study indicate that the use of blockchain technology in financial audit practice provides an effective solution for improving the integrity, reliability, and quality of financial reports presented by companies. Keywords: technology, financial audit, blockchain
Optimizing Social Media as a Marketing Media for Kampoeng Farmers' Coffee Products (Case Study of PT. Galang Smart Indonesia) Syam, Agus; Yuniarti, Sri; Isma, Andika
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.307

Abstract

This research aims to determine the optimization of social media in marketing Kampoeng Farmer Coffee Products at PT. Galang Smart Indonesia. The research method used is descriptive qualitative research using data collection methods through observation, interviews and documentation. The data that has been collected is processed using data reduction steps, data presentation, and drawing conclusions/verification. The research results show that the management of Instagram and WhatsApp social media in marketing Kampoeng farmer coffee products can be said to be quite optimal. Optimization is carried out starting from the use of features on Instagram social media such as Feed, Instastory, Direct Message, Caption, Tags and Hashtags, and Reels. On WhatsApp Business, the catalog feature, status and message features are used automatically. By optimizing social media, Instagram and WhatsApp, it influences the level of sales at PT. Galang Smart Indonesia
Determinants of Integrity of Financial Statements in Indonesia Maharani, Alfina; Pandapotan, Fransisco
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.321

Abstract

The importance of integrity of financial statements is to assist the stakeholders and investors make improved assessments and decisions. Financial statements are presented according to the standards of accounting. Therefore, this research aims to investigate the influence of corporate governance, internal control system and company size on integrity of financial statements, as well as to prove the inconsistently findings from the prior studies. In this research, the corporate governance is proxied by independent commissioners and audit quality. The population used in this research is all state-owned enterprises listed on Indonesia Stock Exchange period 2019-2021. Purposive sampling technique was used, resulting a grand total of 108 observations. Using the multiple linear regression by SPSS 25 version, the results of this research reveal that internal control system and firm size have positive and significant influences on the integrity of financial statements while independent commissioners and audit quality do not have any significant influences on the integrity of financial statements.
Literature Review: Innovations in Business Learning to Enhance Competencies and Insights of Vocational Students Isnaini, Arif; Faizin, Moh; Murwani, F. Danardana; Wati, Andy Prasetyo
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.322

Abstract

This research focuses on improving the competencies and insights of students in business learning at Vocational High Schools (SMK). Lack of innovation in teaching methods often results in a disinterest and lack of understanding of business materials. The study aims to explore and implement innovative approaches, such as technology integration and project-based learning, to enhance students' learning experiences. The use of technology, project-based learning, and collaboration with local business practitioners have shown positive results in increasing students' interest and understanding of business materials. The study emphasizes the importance of adopting innovative teaching methods to improve the relevance and effectiveness of business education in Vocational high schools.
Analysis of System Performance and Public Transportation Services of Trans Metro Dewata Bali Bus Rapid Transit (BRT) on Public Interest in Bali Province Prihatini, Hikmah Tri; Mukhlis, Imam; Utomo, Sugeng Hadi Utomo
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.324

Abstract

This study analyzes the influence of various factors (safety, security, comfort, affordability, equality, and order) on interest in using the Trans Metro Dewata Bali Bus Rapid Transit as a mode of public transportation in Bali. This research uses quantitative descriptive method with primary and secondary data collection and questionnaire distribution. Determination of the sample using the slovin formula with simple random sampling technique distributed to the Balinese people with a total of 100 samples. Testing the feasibility of the research instrument using the validity test calculated in the SPSS program. The results showed that the variables together had a significant influence on interest in using the system, with an R Square value of 0.368, indicating that 36.8% of the variance in interest could be explained by these factors. However, 63.2% of the variance is influenced by other variables not included in this study
Planning Development of Sustainability Tourism of Jikomalamo Beach in Ternate City, North Maluku Province Habib, Supriadi M. Hi; Wahjoedi, Wahjoedi; Haryono, Agung
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.333

Abstract

The tourism sector is a mainstay of Indonesia to increase revenue, both from the national level to the regional level. the level of development and optimal management of tourism has significant potential to increase the economic growth of a region, therefore, it needs proper planning, especially in the context of decision-making and policy. One of the areas that are developing this tourism area is the city of Ternate, north Maluku province, which is developing jikomalamo beach tourism using the guidelines of the regional long-term development plan and the vision and mission of Ternate city. This research uses a quantitative approach that is analyzed using SWOT, \ intending to determine the order of priority for planning the development of the jikomalamo beach tourism area based on the Tourism Development Master Plan document. The results of this study indicate that all the strengths, weaknesses, opportunities, and threats that have been owned by the tourist destination are quite good if analyzed comprehensively. This can be seen from the results of the analysis which reveals that the strengths and opportunities possessed by Jikomalamo beach tourism have a higher average value than the weaknesses and threats. However, in the development of the beach tourism area, there is no cooperation between the government and the local community so the development process does not guarantee sustainability in the development of these tourist destinations
Data Analytic in Internal Auditing: A Scoping Review Dushyirehamwe, Anne Marie; Utami, Helianti; Diana Tien Irafahmi
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.334

Abstract

Technology has become a more significant component of internal and external audits, and rapid changes are occurring in auditing procedures to reflect developments in the business world. This study aims to review existing literature on Data Analytics in Internal Auditing. The research utilizes the scoping review method, which follows the protocol established by Arksey and O'Malley (2005). The investigation has 20 years of observation, from 2003 to 2023. Thirty-nine articles were selected from electronic databases: Sage Journals, Springer, Taylor & Francis, Wiley, Emerald Publish, and Science Direct. The mapping research demonstrates the growth of data analytics in internal auditing. Key findings indicate that data analytics offers numerous advantages for internal auditing, including improved risk identification, enhanced fraud detection, increased operational efficiency, and better decision-making support. However, significant challenges persist, including issues related to data quality, skills gaps, organizational resistance, and technological constraints, emphasizing its crucial role in improving internal audit effectiveness and efficiency and indicating which skills internal auditors need to gain knowledge about internal auditing technology. The Review concludes by identifying gaps in the literature and suggesting future research directions to further advance our understanding of data analytics in internal audits and its implications for organizational performance and compliance.
The Influence of Taxpayer Awareness, Tax Sanctions, Tax Service Quality, and Tax Knowledge on The Individual Taxpayer Compliance Santoso, Steven Miracle; Pontoh, Grace T.; Said, Darwis
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.348

Abstract

Taxpayers are increasing from year to year, but this is not balanced with decreasing taxpayer compliance. This study aims to examine and analyze the level of individual taxpayer compliance with construct determined by taxpayer awareness, tax sanctions, tax service quality, and tax knowledge. The data of study used primary data obtained from a questionnaire disseminated to respondents in the Gowa Regency of 79 respondents. The results of the study showed that taxpayer awareness has a significant influence on taxpayer compliance, tax sanction has a significant influence on taxpayer compliance, tax service quality has a significant influence on taxpayer compliance, and tax knowledge has a significant influence on taxpayer compliance. This indicates that taxpayer awareness, tax sanctions, tax service quality, and tax knowledge can increase individual taxpayer compliance
The System Design of Payroll Accounting Information System at Private Primary School in East Jakarta Putri, Yayang Novealita Wahono; Riwajanti, Nur Indah; Eltivia, Nurafni
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.351

Abstract

This research aims to design a system design of payroll Accounting Information System (AIS) at a primary private school (Madrasah Ibtidaiyah Al-Baidlo/”MIAB”), East Jakarta to improve the efficiency of payroll business processes. Business Process Improvement was used as a design approach in this research, with an applied research type. Collect data by interview with Headmaster and Treasurer. The tool used to document business processes is the Bizagi Modeler. Automation is carried out to prevent human error and increase the processing speed of payroll business processes. The business processes that are designed will be tested by material and information technology experts. The result of this research is that the proposed (to-be) business process increases the simplification of payroll activities by improving the quality of fast and accurate decision making which has economic value. Using Business Process Modelling Notation allows this research to present proposed business processes related to needs and solutions to problems in the research objects observed. This research is proven to be able to increase the simplification of business processes, increase efficiency in decision making by school principals in a relatively short time from 337 minutes to 41 minutes or a time saving of around 296 minutes (equivalent to 4.93 hours).Cutting manual activities to automated processes increases the opportunity for fraud and human error.
The Influence of Social Presence on Purchase Intention in Live Video Commerce (Empirical Study in Bandung City) Putri, Anida Juliana; Syahputra, Syahputra; Pradana, Mahir
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.380

Abstract

The rapid development of internet technology has changed the way we live and interact. The increasing number of internet users in Indonesia has encouraged business actors to be more innovative in marketing their products digitally. The emergence of direct shopping features on various social media platforms has revolutionized the way consumers shop, allowing transactions to occur instantly and interactively. There is competition between e-commerce that uses live video features such as Shopee, TikTok, Tokopedia, and Lazada. This study aims to determine the role of social presence on purchase intention mediated by immersive experience and trust in live video commerce features in Indonesia. The research methodology employed is a descriptive and quantitative approach, which utilizes data acquisition techniques through online questionnaires to obtain 385 respondents. Purposive sampling is implemented in conjunction with nonprobability sampling. The data collected will be analyzed using SmartPLS version 3.9. The results of this study found that social presence has no effect on purchase intention. Keywords: Social Presence, Live Video Commerce, Purchase Intention.

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