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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 11 Documents
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Search results for , issue "Vol. 4 No. 5 (2025): June 2025" : 11 Documents clear
Sustaining Culinary Legacies: Innovation and Sustainability in the Management of Legendary Culinary Businesses Inlando, Greeneza Armyes Hinggilta; Hartati, Sri
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.419

Abstract

Legendary culinary delights hold a unique appeal, built upon consistent taste and strong emotional connections with consumers. However, navigating the dynamic culinary landscape requires a deep understanding of evolving consumer preferences, innovative strategies, and sustainable practices. This research aims to investigate how product innovation and sustainability strategies can be effectively implemented in the management of legendary culinary businesses. A case study of a prominent café in Bandung, referred to as “Café X” for this research, will be used to illustrate these principles. Employing a qualitative approach, this research explores the business management processes, challenges, and opportunities faced by such establishments. Data collection involved in-depth interviews, surveys, and the analysis of primary and secondary data. Through the application of TOWS and Business Model Canvas (BMC) frameworks, this research found that the sustainability of a legendary culinary business hinges on its ability to adapt to evolving market trends, leverage technology, and implement product innovations while preserving authentic taste. Key strategies for enhancing market attractiveness, particularly among younger generations, include fostering strategic partnerships, embracing digital marketing, and developing healthy product offerings. The findings of this research can serve as a valuable reference for designing effective innovation strategies and supporting the continuity of legendary culinary businesses across Indonesia, while also providing guidance for business professionals in navigating the challenges of a dynamic market.
Community-Based Business Technology to Improve Village Independency in Sumedang Regency Chuzair, Andi Muhammad Yuandana Putra; Pratama, Andika Putra
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.421

Abstract

The Desa Mandiri program, initiated by the Sumedang Regency Government, aims to enhance rural welfare and economic independence. A significant example is Cipari Village, where the Bhakti Insan Motekar (BIM) Foundation fosters agricultural entrepreneurship through community-based learning. However, sustainable agricultural development requires more than food security—it necessitates social inclusion and environmental resilience. This research proposes a Community-Based Business Technology model to support village independence, focusing on three key parameters: Technology Integration Requirements (TIR), Technological Training Methods (TTM), and Monitoring & Evaluation Mechanisms (MEM). A qualitative approach using participant observation and the Most Significant Change (MSC) method was employed to assess stakeholder perspectives, including government and foundation representatives. Findings highlight the need for technological adaptation among small-scale farmers, interactive training methodologies, and structured monitoring mechanisms. The study suggests a mobile-based technology solution as an initial step toward digital integration. Further, collaborations between government, foundations, and educational institutions can enhance capacity-building initiatives. The Koperasi model emerges as a viable framework for structuring farmer participation and monitoring progress. These findings contribute to developing scalable strategies for rural economic independence, balancing technological advancement, education, and policy support for sustainable agricultural ecosystems.
Developing The Organization Integration Through Problem/Solution Tree: A Case Study of EPC Solar Panel Company Widodo, Tabita Emmanuella; Smatupang, Togar Mangihut; Kembaren, Pennoh Philips
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.424

Abstract

Rapidly growing based on the company’s revenue, the scale and number of projects that have been increased every year, the margin of each project has gap that does not meet with the targeted plans. Projects most of the time are over budget, delayed, and company can’t identify the risk management they faced from the calculation, construction, until the after-service. ATW has identified these circumstances as challenges to be mitigate. Based on sums of all the projects budget in Q2 in 2024, the highest activities that overbudget compared to the planning is Installation by 74.6%. Compared to the initial budget, the installation cost nearly double. The company want to know what cause the gap of over budget and uncontrollable additional cost and how to improve the budgeting. With Problem and Solution Trees to understand the root caused and the solution, this research explores problems that related to projects to perceive the essentials. Developing Organizational Integration for the company related to organization, project, and cross-departments. Based on the Problem and Solution Tree, the causes are unintegrated and uncoordinated system, lack of standardize procedure, and miss communication in projects. Meanwhile, the system model is organizational integration where will improve the gaps with integrating the cross department and make it sustain for evaluating the closing project. This research’s aim is for the expenses to be controlled and monitored to gain the margin and for the company to expand the business.
Storytelling Marketing and e-Wom: Effects On Purchase Decision Through Brand Image (HMNS Parfume Users) Nashiroh, Abdillah Agustya Siwi; Sudarmiatin, Sudarmiatin; Hermawan, Agus
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.425

Abstract

The purchase decision represents the point at which consumers finalize their choice of a product or service. People evaluate a number of criteria before making a decision, such as marketing campaigns, costs, product quality, brand perception, distribution strategies, and other aspects. Therefore, to improve purchasing decisions and build brand recognition, businesses need to plan their marketing efforts deliberately. For example, HMNS uses various marketing strategies, including storytelling marketing, to encourage consumer purchasing behavior. The reputation of the HMNS brand depends on maintaining product quality, such as the longevity of its fragrances. Adding these factors to the scope of research can provide a deeper understanding of how they influence consumer choices and brand perceptions. The study uses a quantitative technique in conjunction with a descriptive and explanatory methodology. Purposive sampling, a non- probability sampling approach, was used to choose the participants. 385 HMNS perfume users who follow the @HMNS Instagram account were included in the sample. SmartPLS 4.0 software was used to analyze the data using inferential analysis (also known as partial least squares, or PLS) and descriptive statistics. The findings show that: 1) Brand image is positively and considerably impacted by storytelling marketing; 2) e- WOM has a positive and large impact on brand image; 3) Purchase decisions are not much impacted by storytelling marketing; 4) Purchase decisions are positively and considerably influenced by e-WOM; 5) Purchase decisions are positively and significantly impacted by brand image; 6) Storytelling Marketing fully mediates the relationship between brand image and purchase decisions; 7) e-WOM somewhat mediates the influence of brand image on purchasing decisions. With research, we can explore more deeply that brand image can have a deeper influence on purchase decisions. Which can be proven by storytelling marketing, which cannot have a positive and insignificant influence on purchase decisions directly but with the existence of a brand image, this relationship becomes positive and significantly influence purchase decisions among HMNS parfume users.
The Effect of Education and Training on Employee Performance at PT Hadji Kalla Toyota Palopo Ummah, Nur Ainun Mustiha; Sukri, Sukri; Riyanti, Riyanti
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.427

Abstract

This study aims to analyze the effect of education and training on employee performance at PT Hadji Kalla Toyota Palopo. The research method used is quantitative with a population of 70 employees and a sample of 41 employees using random sampling techniques. Data were collected through observation and questionnaires, and analyzed using multiple linear regression analysis. The results showed that education did not show a significant effect on employee performance while training had a significant positive effect on employee performance. Simultaneously, education and training had a significant effect on employee performance. The implications of the results of this study emphasize the importance of training in improving employee performance, so that companies are advised to focus on effective training programs in human resource development.
Analysis Implementation Green Tourism based Sustainable Development Goals (Case Study: Sambirejo Sub-district, Prambanan District, Sleman Regency) Sirait, Afni; Susanto, Heri; Zuhrotun, Zuhrotun; Mulyanto, Indro Hery
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.428

Abstract

Green tourism is a way to maintain the sustainability of the tourism world. This program was formed in line with the desire to increase the number of green jobs to achieve the Sustainable Development Goals (SDGs). This study aims to analyze the implementation of SDGs-based green tourism in Sambirejo Village. This study uses a qualitative descriptive method using questionnaires and primary data from the research object. This research was conducted from March to August 2024. The respondents in this study were the community around the tourist area in Sambirejo Village. The results of the study explain that Sambirejo Village has been trying to implement a green tourism program based on SDGs since 2019. This is evidenced by the receipt of several awards obtained for the development of environmentally based villages
Financial Performance Assessment with Cash Flow Analysis Case Study of PT Sinar Mas Agro Resources and Technology Tbk Period 2017-2021 Puspasari, Dyah; Damayanti, Eva Bening
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.434

Abstract

The assessment of financial performance with cash flow analysis at the company in this study aims to determine how the financial performance of PT Sinar Mas Agro Resources and Technology Tbk in the 2017-2021 Period, when measured using the company's cash flow statement. In this study, the authors used a descriptive quantitative approach by looking for information about financial statements without any engineering. The financial statements needed are the Balance Sheet, Profit / Loss Statement, Cash Flow Statement, and CALK for 2017-2021 obtained from the annual report of PT Sumber Mas Agro Resources and Technology Tbk. And the data analysis technique in this study uses cash flow ratio analysis. The results obtained by this study are that the financial performance of PT Sumber Mas Agro Resources and Technology Tbk for the 2017-2021 period assessed from the analysis of the cash flow statement ratio is declared good, because from the results of the calculation of the five cash flow ratios, it states that three ratios have met the standard one (1), namely the capital expenditure ratio, the operating cash flow coverage ratio to interest, and the net profit ratio. Only two ratios do not meet the standard of one (1), namely the operating cash flow ratio and the total debt ratio. From these results, PT Sinar Mas Agro Resources and Technology Tbk is expected to pay more attention to the performance between operating cash flow to the company's current liabilities.
The Influence of Work Environment and Compensation on Employee Performance at PT. Hadji Kalla Toyota Palopo Nisa, Nisa; Sukri, Sukri; Riyanti, Riyanti
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.435

Abstract

This study aims to analyze whether the work environment and compensation influence employee performance at PT. Hadji Kalla Toyota Palopo, using a quantitative approach as the research method. The population in this study includes all 70 employees, while the sample consists of 41 employees, determined using Slovin's formula. Data collection was conducted through questionnaires. Data analysis was performed using SPSS. The findings of this study indicate that the work environment has a positive and significant effect on employee performance, compensation does not show an influence on employee performance, and simultaneously, the work environment and compensation have a positive and significant effect on employee performance at PT. Hadji Kalla Toyota Palopo. The implications of these findings suggest that the company should pay attention to and improve the work environment and provide appropriate and fair compensation to employees to enhance their performance, thereby achieving the company's objectives.
The Effect of Age Diversity on Firm Value with Sustainability Reporting Disclosure as Intervening Variable Lestari, Ita; Rahayu, Frida; Widyarini, Rodyah
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.441

Abstract

This study aims to determine the influence of the Age of the Board of Commissioners on Firm Value with Sustainability Reporting Disclosure as an intervening variable in manufacturing companies in the mining sector and chemical base materials listed on the Indonesia Stock Exchange in 2018-2022. The independent variable in this study is the Age of the Board of Commissioners. The dependent variable in this study is Firm Value which is proxied by Tobin's Q. The intervening variable in this study is Sustainability Reporting Disclosure which is proxied by the economy, environment and social. The research sample amounted to 26 companies engaged in the manufacturing sector with the observation year 2018-2022. The data analysis method used path analysis with SPSS 25 software. The results of the study show that the results of the direct influence test show that 1) The age of the Board of Commissioners has no effect and is not significant on the Firm Value 2) The age of the Board of Commissioners has no effect and is not significant on Sustainability Reporting Disclosure 3) Sustainability Reporting Disclosure has an effect and is significant on Firm Value 4) The age of the Board of Commissioners has no effect and is not significant on Firm Value with Sustainability Reporting Disclosure as an intervening.
The Interpersonal Management and Conflict Management to Improve Journalist Performance (Phenemonology Study at PT WS Media Office) Retnowati, Wulan; Satibi , Muhammad
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.463

Abstract

This study aims to determine interpersonal conflicts and conflict management that occur in the PT WS media office and to determine the factors that cause them and how to overcome them. The design of this study uses a qualitative approach. The research data collection method used is a deep interview by conducting interviews with leaders and journalists and staff at the PT WS Media Office totaling 5 people. The results of the study indicate that the conflict that occurred was due to personal conflict and interpersonal conflict and conflict of interest. And the PT WS Media Office implemented a conflict management strategy

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