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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 14 Documents
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Search results for , issue "Vol. 5 No. 3 (2026)" : 14 Documents clear
DSN-MUI Fatwa as a Source of Law in the National Sharia Economic Legal System Mualim, Mualim; Mukhlas, Oyo Sunaryo; Hakim, Atang Abd.
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.568

Abstract

The development of Islamic economic law in Indonesia is inseparable from the contribution of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as a religious authority that issues fatwas on contemporary muamalah practices. DSN-MUI fatwas not only serve as normative guidelines for the operations of Islamic financial institutions but also serve as substantive references in the formation of national Islamic economic regulations. This article aims to examine the position and legal force of DSN-MUI fatwas in the Indonesian legal system, while also analyzing the mechanisms for transforming religious norms into positive law. This research uses a normative juridical approach with a qualitative-descriptive analysis method of laws and regulations, DSN-MUI fatwas, and court decisions related to Islamic economic disputes. The results show that DSN-MUI fatwas occupy a strategic position as a source of material law that provides a normative basis for the birth of regulations, such as Law Number 21 of 2008 concerning Islamic Banking and various Financial Services Authority Regulations. However, formally, fatwas do not have direct binding force before being adopted into laws and regulations. Therefore, strengthening the synergy between religious authorities and state institutions is an important prerequisite for realizing a national Islamic economic legal system that is integrated, responsive, and equitable.
Analytical Essay on Creativity, Thinking Skills, and Innovation in Environmental Education in Schools Yunitta, Sri; Kamaludin, Faisal Sundani
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.569

Abstract

Environmental education plays a strategic role in shaping a generation that has awareness, creativity, thinking skills, and the ability to innovate in facing global environmental challenges. This article aims to critically analyze the role of creativity, thinking skills, and innovation in environmental education in schools and identify challenges and opportunities in its implementation. This study uses a qualitative approach with analytical methods on various relevant literature reviews and empirical findings. Data were obtained through analysis of scientific journals, research reports, and education policy documents related to environmental education and 21st-century learning. The results of the analysis show that the integration of creativity, critical thinking skills, and innovation in environmental education can improve students' conceptual understanding, environmental awareness, and their ability to formulate solutions to environmental problems in a contextual manner. However, implementation in schools still faces obstacles in the form of limited teacher competence, a curriculum that does not fully support innovative learning, and a lack of institutional support. Therefore, systematic efforts are needed through strengthening teacher capacity, developing an adaptive curriculum, and supporting school policies so that environmental education can function optimally in shaping students who are creative, critical, and oriented towards sustainability.
Managing School Operational Assistance (BOS) Funds as a Practice of Social Change: A Phenomenological Study of Senior High Schools in Serang City through Giddens’ Structuration Theory" Satibi, M; Reviyanti, Reviyanti; Riswanda , Farel Kyla; Dudayef, Faisal
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.571

Abstract

This paper investigates the management of School Operational Assistance (BOS) funds as a manifestation of social change management within Senior High Schools (SMU) in Serang City, utilizing the theoretical framework of Anthony Giddens’ Structuration Theory. Utilizing a qualitative Interpretative Phenomenological Analysis (IPA) design, the study drew upon semi-structured in-depth interviews, non-participatory observations, and document analysis of key school actors—principals, treasurers, teachers, and school committees—directly involved in fund administration. Through a rigorous analysis involving initial noting, emergent theme identification, and superordinate theme clustering based on reflective interpretation, four core themes emerged: (1) accountability as a formal obligation; (2) the structural dominance of policy in management practices; (3) agency negotiation amidst structural constraints; and (4) fund management as a vehicle for social change. The findings underscore that while BOS policy structures constrain school actors, they simultaneously shape action patterns, allowing actors to exercise reflective capacity and negotiate practices within their local contexts. By integrating Structuration Theory with interpretive phenomenology, this research contributes to educational management literature, specifically illuminating the "duality of structure" in public fund management. The study advocates for policy shifts toward more reflective and contextual BOS management, emphasizing the capacity building of school actors to ensure accountable and sustainable education governance.
The Influence of Artificial Intelligence Service Quality and Customers Trust on Customers Loyality Bank BRI Larompong Unit Ramadhani, Rezky; Haedar, Haedar; Rismawati, Rismawati; Wagay, Javaid Ahmad
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.575

Abstract

This study aims to analyze the influence of Artificial Intelligence (AI) service quality and customer trust on customer loyalty at Bank BRI Larompong Unit. I examine how AI-based service technologies, including mobile banking features, shape customer behavior in maintaining long-term relationships with the bank. The study uses a quantitative research design with multiple linear regression analysis and involves 300 respondents selected using Slovin’s formula. I collect data through questionnaires that measure customer perceptions of AI service quality, trust, and loyalty.The results show that both AI service quality and customer trust exert a positive and significant influence on customer loyalty. Improvements in system reliability, information accuracy, response speed, and data security strengthen customer trust and increase their likelihood of continuing to use AI-based banking services. The findings also indicate that customer trust has a stronger effect on loyalty than AI service quality..This study presents originality by focusing on the adoption of AI technology in a regional banking environment, an area that remains underexplored in existing literature.The practical implications suggest that Bank BRI Larompong Unit needs to continuously strengthen its AI systems by improving usability, personalizing services, increasing system transparency, and enhancing data security. Strengthening these elements is essential to reinforce customer trust and maintain loyalty in an increasingly competitive digital banking landscape.

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