Journal of Applied Business, Taxation and Economics Reseach
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.
Articles
286 Documents
<![CDATA[The Effect of Financial Experience and Economic Rationality on The Economic Decision of Household Women in Jambi City Mediated By Economic ]]>
<![CDATA[Ahmad Rifki]]>;
<![CDATA[Cipto Wardoyo]]>;
<![CDATA[Lisa Rokhmani]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i5.188
<![CDATA[This study aims to determine the effect of financial experience and economic rationality on the economic decisions of Jambi city housewives mediated by economic literacy. This study uses a quantitative method with a type of explanatory research. The research sample is 379 housewives in the districts of Pelayangan and Danau Teluk. Data analysis uses Structural Equation Modeling (SEM) with smartPLS 3.0 software. The results of the study show 1) Financial Experience Has a Positive and Significant Influence on the Economic Decisions of Housewives, 2) Economic Rationality Has No Influence and is Not Significant on the Economic Decisions of Housewives, 3) Economic Literacy Has a Positive and Significant Influence on the Economic Decisions of Housewives, 4) Financial Experience Has a Positive and Significant Influence on the Economic Literacy of Housewives, 5) Economic Rationality Has a Positive and Significant Influence on the Economic Literacy of Housewives, 6) Financial Experience Has a Positive and Significant Influence on the Economic Decisions of Housewives Through Economic Literacy as a Mediating Variable, 7) Rationality Economics Has a Positive and Significant Influence on the Economic Decisions of Housewives Through Economic Literacy as a Mediating Variable. The implications of the research: 1) Economic literacy strengthens the effect of financial experience and economic rationality on economic decisions, 2) Housewives need to improve their financial experience, good economic rationality, and economic literacy so they can make the right economic decisions. This increase is necessary because the economic situation is sometimes less stable and difficult to predict.]]>
<![CDATA[Profitability and Stock Return: Does Capital Structure Mediating This Association? ]]>
<![CDATA[Fauji Sanusi]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i5.189
<![CDATA[This study investigates whether profitability contribute to increase stock returns. Further, current study also examines the mediating role of firm’s capital structure on the relationship. Using 14 companies with 126 firm-years observations from listed manufacturing industry from 2009-2017 and rely on path analysis, this study finds that profitability has a significant positive effect on stock returns, but it has no significant effect on DER. In addition, we also evidence that DER has no significant effect on stock return. Therefore, current study document the importance of profitability to create the best market performance without rely heavily on capital structure. The implication of this study is that it is essential for managers to create a sustainable profitability which has possibility to effect firm performance, as the performance may affect capital market perception through the stock price.]]>
<![CDATA[The Influence of Ethical Ideology on Ethical Judgment with Professional Commitment as Mediator (Study on Public Accountant Firm Auditors in Malang) ]]>
<![CDATA[Livi Meiga Puteri]]>;
<![CDATA[Nurika Restuningdiah]]>;
<![CDATA[Makaryanawati Makaryanawati]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.190
<![CDATA[This study aims to determine the effect of ethical ideology on ethical judgment with professional commitment as a mediator. The respondents of this study were KAP auditors in Malang City. The distribution of questionnaires used in the study obtained a sample of 77 respondents. This research was tested using path analysis, the results of the study concluded that ethical ideology (idealism) has a positive effect on ethical judgment and can be mediated by professional commitment, while ethical ideology (relativism) hurts ethical judgment and can be mediated by professional commitment. This study shows that the higher the moral idealism of an auditor, the higher the auditor's desire to comply with the rules and principles of accounting ethics compared to auditors who have moral relativism. Relativistic auditors tend to be unprofessional and more lenient when making ethical decisions]]>
<![CDATA[Effect of Hedging, Financial Lease, Sales Growth, and Earning Management on Tax Aggressiveness ]]>
<![CDATA[Nurwita Mulyaningsih]]>;
<![CDATA[Ayu Noorida Soerono]]>;
<![CDATA[Mukhtar Mukhtar]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.192
<![CDATA[This study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted of 37 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data used in this study is secondary data and the sample selection uses a purposive sampling method. The hypothesis was tested by means of multiple regression analysis which was processed using SPSS version 22. Based on the results of the analysis, it showed that sales growth had a negative effect on tax aggressiveness. Financial lease has positive effect on tax aggressiveness. While hedging and earnings management have not been able to prove the influence of tax aggressiveness.]]>
<![CDATA[Implementation of Financial Accounting System at The Regional Finance and Asset Management Agency of Banten Province ]]>
<![CDATA[Fatimah Pembayun]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.195
<![CDATA[This study aims to examine the implementation of Financial Accounting System at the Banten Province Financial Management Agency. This research method is a descriptive quantitative research method. The data used in this study include primary data and secondary data. The implementation of Financial Accounting System at the Banten Province Financial Management and Asset Agency has been carried out in accordance with the applicable regulations.]]>
<![CDATA[Planning and Preparation of The Operational Budget of The Investment Service Department ]]>
<![CDATA[Lisa Arisa]]>;
<![CDATA[Diah Yuningsih]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i5.197
<![CDATA[The aim of this study is to describe procedure of planning and preparation operational budget on investment department in Serang City. The method used in this research is a qualitative descriptive research method. The techniques used in data collection where the data sources obtained are primary and secondary data. Serang City Investment and One-Stop Integrated Services Service As an institution or agency engaged in licensing and services, it really needs budget planning procedures, with budget planning procedures it can help minimize the occurrence of a budget preparation at the One-Stop Investment and Services Office of Serang City From the results of the discussion, the Regional Apparatus Organizational Budget Planning Procedure Case Study at the Serang City Investment and One-Stop Service Office is in accordance with established procedures so that it runs well and according to procedures.]]>
<![CDATA[The Influence of Women's Development and Empowerment on Inclusive Economic Growth ]]>
<![CDATA[Alya Mafida Amalia]]>;
<![CDATA[Farida Rahmawati]]>;
<![CDATA[Inayati Nuraini Dwi Putri]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i5.198
<![CDATA[Inclusive Economic Growth in Indonesia is formed through aspects of economic growth, inequality, and access to opportunities. Equitable development and empowerment that is focused on women provide access to opportunities in realizing inclusive economic growth. This research was conducted with the aim of knowing the effect of women's development and empowerment on inclusive economic growth in provinces in Indonesia in 2012-2021. This research uses secondary data, uses a quantitative approach with the method of panel data regression analysis with a fixed effect model. The regression results found that women's development variables through the gender development index indicator showed that women's life expectancy had a significant negative effect, while the average length of schooling for women and women's per capita expenditure had a significant positive effect. The variable of women's empowerment through the gender empowerment index indicator found that women's involvement did not have a significant effect on inclusive economic growth and the variables of women as professionals and contribution of women's income had a significant positive effect on inclusive economic growth in 2012-2021. Four of the six variables showed significant positive results. This indicates that the development and empowerment of women can improve welfare which affects growth. There needs to be a policy formulation on women that must be carried out by each region to help fulfill women's rights and reduce gender discrimination.]]>
<![CDATA[Analysis of Student Economic Literacy Levels Malang State University ]]>
<![CDATA[Ahmad Rifki]]>;
<![CDATA[Wahjoedi Wahjoedi]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i5.201
<![CDATA[The purpose of this study is to determine the level of economic literacy of Malang State University students. This research is quantitative research with a survey type. The research sample is 80 students from class 2021 who had taken microeconomics and macroeconomics courses. The results of this study indicate that the level of economic literacy of Economics Education students at the State University of Malang is categorized as moderate with a value of 61.13% (60-79%). The total percentage of correct answers from students or respondents with the most correct answers amounted to 56.25% with a total of 45 students in the moderate category. Furthermore, the correct answer with a percentage of 36.25% with a total of 29 students in the low category. While the high category was 6 students with a percentage of 7.5%. The implication of this research is that students need to increase their knowledge and understanding of the economy. This is because supporting their competition and economic literacy greatly affects several aspects of student life. In addition, economic literacy is also needed to make the right economic decisions in everyday life.]]>
<![CDATA[The Effect of Firm Size, Liquidity, and Leverage on Going Concern Audit Opinion with Firm Value as a Consequent Variable ]]>
<![CDATA[Rezeqi Dewi Ratna Swari]]>;
<![CDATA[Ina Indriana]]>;
<![CDATA[Mazda Eko Sri Tjahjono]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i5.209
<![CDATA[This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with firm value as a consequent variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling. The analysis technique used is logistic regression and simple regression. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity and profitability have a significant effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.]]>
<![CDATA[The Effect of Company Ownership Structure on Profit Information with Earnings Opacity as An Intervening Variable ]]>
<![CDATA[Kurniasih Dwi Astuti]]>;
<![CDATA[Hesti Fatmawati]]>;
<![CDATA[Windu Mulyasari]]>;
<![CDATA[Rudi Zulfikar]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i5.214
<![CDATA[This study aims to determine the effect of Company Ownership Structure on Profit Informative with Earnings Opacity as an intervening variable. The company's ownership structure is measured by looking at the percentage of ownership of the controlling shareholders with ownership above 50%. Earnings informativeness is measured by earnings response coefficient (ERC). Meanwhile, earnings opacity is proxied by earnings smoothing as measured using the Eckel index. The research population includes manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection method used was purposive sampling and 27 companies were selected with a total sample of 135 research data. The analysis technique used is multiple linear regression with SPSS version 25 software and path analysis with the help of an online sobel calculator. The results of this study indicate that the disclosure of Company Ownership Structure has a direct and significant negative effect on Profit Informativeness. Earnings opacity does not act as a mediator between the influence of Company Ownership Structure on Profit Informativeness.]]>
