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[Stock Price Forecasting with the Weight Moving Average Method in Technology Sector Companies on the Indonesia Stock Exchange (IDX) ]]>
<![CDATA[Syefira Ramadhani]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Nur Indah Riwajanti]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v3i1.185
<![CDATA[This study aims to forecast the share price of the technology sector listed on the Indonesia Stock Exchange (IDX). We sampled 26 of the 34 technology companies listed on the IDX in 2022. The data used is secondary data from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and finance.yahoo.co.id for 9 months, namely the period January – September 2022. The results showed that the calculation of the Weight Moving Average (WMA) for the average value of the Absolute value of forecast error 16,374.70, and the value of the Absolute value of the Percentage of Error is 531.10%. The forecasting assessment method uses Mean Absolute Percent Error (MAPE). The resulting MAPE value is 3.02%. The highest MAPE score was Kioson Komersial Indonesia Tbk (KIOS) with a score of 5.99% while the lowest score was Sat Nusapersada Tbk (PTSN) with a score of 1.23%. From the results of MAPE for technology sector companies, it can be concluded that using the WMA Method and MAPE error valuation falls into the category of excellent forecasting ability in forecasting stock prices.]]>
<![CDATA[The Effect of Institutional Ownership, Company Diversification, and Profitability on Company Value in Manufacturing Companies Listed on The Indonesia Stock Exchange ]]>
<![CDATA[Bahri Lifaldi]]>;
<![CDATA[Ewing Yuvisa Ibrani]]>;
<![CDATA[Lia Uzliawati]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v2i6.194
<![CDATA[This study aims to analyze the effect of institutional ownership, company diversification, and profitability as independent variables on firm value as the dependent variable. In addition, this study also uses company size as a control variable. This research is a causative research. The population of this study are all manufacturing companies listed on the IDX in 2014-2018. This research was conducted using a sampling technique based on purposive sampling technique, so a total sample of 206 was obtained. The data used in this research is secondary data obtained from www.idx.co.id and IDNFinance. The analysis technique used is multiple regression analysis. To test the hypothesis using the statistical t test with an α level of 0.05. The results of this study indicate that: (1) institutional ownership has a positive effect on the value of manufacturing companies with sig = 0.048, 0.043 (< 0.05), (2) company diversification (number of segments) has a positive effect on the value of manufacturing companies with sig = 0.029 (<0.05), (3) company diversification (HERFsales) has a positive effect on the value of manufacturing companies with sig = 0.077 (> 0.05), (4) profitability has a positive effect on the value of manufacturing companies with sig = 0.027, 0.041 (< 0.05), (5) firm size has a positive effect on firm value with sig = 0.000, 0.000 (< 0.05).]]>
<![CDATA[The Influence of Celebrity Endorser, Brand Image and Service Quality on Purchase Decision in Tokopedia with Consumer Trust as Intervening Variables ]]>
<![CDATA[Ratih Ratnasari]]>;
<![CDATA[Agus Hermawan]]>;
<![CDATA[Agung Winarno]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v2i6.199
<![CDATA[Advantage required consumer trust, service quality, brand image and celebrity endorser to make purchasing decisions for a product. This study aims to determine the direct and indirect influence of celebrity endorsers, brand image and service quality on purchasing decisions at Tokopedia with consumer trust as intervening variables in the city of Surabaya. This study used purposive sampling and snowball sampling techniques with a total of 200 respondents. Data analysis in this study used path analysis using SPSS 22 and Sobel test. The results show that 1) celebrity endorser has a positive and significant effect on consumer trust & purchasing decisions 2) brand image has a significant positive effect on consumer trust and purchasing decisions 3) service quality has a significant positive effect on consumer trust and purchasing decisions 4) consumer trust has a significant positive effect on purchasing decisions 5) celebrity endorser has a significant positive effect on purchasing decisions through consumer trust 6) brand image has a significant positive effect on purchasing decisions through consumer trust 7) service quality has a significant positive effect on purchasing decisions through consumer trust. This study suggests that further research should reach a wider scope.]]>
<![CDATA[Informal Economic Education Based on Local Values of The Samin Society ]]>
<![CDATA[Alifia Farisya Prima]]>;
<![CDATA[Wahjoedi Wahjoedi]]>;
<![CDATA[Agung Haryono]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v2i6.200
<![CDATA[Informal education is important given to children from an early age. In informal education, there is a transfer of knowledge and transfer of cultural values. The purpose of this study is to analyze how Samin's local values colour the economic education given by parents to children. This study used a descriptive qualitative approach with ethnographic research. The research location was in the Japanese Hamlet, Margomulyo Village, Margomulyo District, Bojonegoro Regency, East Java. Source of data obtained through primary data and secondary data. Informants in the study were selected using a purposive sampling technique. Informants in this study were Samin community elders and parents who had school-age children in the Samin community. Data analysis includes the stages of data collection, data reduction, data presentation, conclusion and data verification. The results of the study are that education taught by parents in the family environment is based on the five noble speeches of Samin and local values that characterize economic education in the Samin community's family environment including the values of honesty, local values and the value of a sense of home that is instilled by parents in their children through example and habituation in everyday life.]]>
<![CDATA[Digital Marketing Literacy as A Mediation of Online Business Readiness Influenced by Entrepreneurship Education (Study on Business Operators in Malang Raya) ]]>
<![CDATA[Brian Wicaksono Ardiansyah]]>;
<![CDATA[F. Danardana Muwarni]]>;
<![CDATA[Ludi Wishnu Wardana]]>;
<![CDATA[Farij Ibadil Maula]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v2i6.203
<![CDATA[The current post-pandemic situation of COVID-19 presents challenges for business actors as well as challenges for the state to maintain the existence of the economy. There are many sectors of the domestic and global economy that are affected. The impact of the pandemic has been most felt in the micro, small and medium enterprise (MSMEs) sector. This is what makes the condition of MSMEs and micro and small entrepreneurs, especially in Malang Raya, paralyzed and decreased. If the country wants its economy to progress, it is important to increase businesspeople. Currently, one of the most popular forms of business in Indonesia is making purchases online. This research has implications for the development of the Unified Theory of Acceptance and Use of Technology (UTAUT) theory, a technology acceptance model that was developed based on the amalgamation of other existing technology acceptance models. As described above, this research has a novelty by completing the gaps of previous studies, conducting a comprehensive study of the online business readiness of MSMEs in Malang Raya with digital marketing literacy as a mediating variable. This research uses quantitative methods. The research population of business actors in Malang Raya with a sample of 260. Data analysis used SEM PLS. Based on the research results, it is stated that entrepreneurship education can increase the online business readiness of MSMEs in Malang Raya. Entrepreneurship education can increase digital marketing literacy of MSMEs in Malang Raya. Digital marketing literacy can improve online business readiness for MSME actors in Malang Raya. Entrepreneurship education can improve online business readiness through digital marketing literacy for MSMEs in Malang Raya. Online business readiness can be increased with good quality entrepreneurship education supported by good digital marketing literacy.]]>
<![CDATA[Disclosure of The Role of Intellectual Capital in Mediating Managerial Capability and Corporate Value ]]>
<![CDATA[Lindawati Lindawati]]>;
<![CDATA[Helmi Yazid]]>;
<![CDATA[Ewing Yuvisa Ibrani]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v2i6.210
<![CDATA[This study aims to examine the effect of managerial ability on intellectual capital disclosure, examine the effect of managerial ability on firm value, examine the effect of intellectual disclosure on firm value and examine the role of intellectual capital disclosure in mediating the relationship between managerial ability and firm value. This study uses secondary data derived from the financial statements of basic and chemical companies listed on the Indonesia Stock Exchange. By using the sampling technique purposive sampling method. Using a statistical application in the form of Structural Equation Modeling through the Wrap Partial Least Square application version 8.0 is used in this study to analyze research consisting of validity, reliability and hypothesis testing. The results of this study indicate that the first managerial ability has a positive effect on firm value, the second hypothesis shows managerial ability on intellectual capital disclosure, the third hypothesis shows intellectual capital disclosure on firm value, while the fourth hypothesis shows that intellectual capital disclosure mediates managerial ability on firm value. The conclusion of this study is managerial ability Managerial ability can be used to provide opportunities for managers who are involved in share ownership so that with this involvement the manager's position is equal to that of the shareholder.]]>
<![CDATA[Implementation of The Five R Concept Evidence from Warehouse Of Bank Rakyat Indonesia Yumaga Unit Serang City ]]>
<![CDATA[Yanto Heryanto]]>;
<![CDATA[Siti Sofiyah]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v3i1.212
<![CDATA[The problem discussed is how to implement the 5R concept (Concise, Neat, Clean, Treat, Diligent) in the PT. Bank Rakyat Indonesia Yumaga. The data collection method used is the observation method (observation). The purpose of making this final report is to find out how the implementation of the 5R concept has been carried out in an effort to avoid document loss and the efficiency of time in searching for documents that are not too long. The result of this observation indicate that the condition of the warehouse is not neat and the many piles of cardboard containing documents that are not of the same type cover the warehouse aisle, this can be seen from the placement of objects that are not in place. Based on the observations that have been made, it can be concluced that the 5R concept in the PT. Bank Rakyat Indonesia can be implemented through: 5R prepation stages, introduction of 5r, implementation of 5R. There were several obstacles found, such as cramped warehouse conditions, lack of employee awareness to carry out the 5R concept, and employee turnover chaing places of work.]]>
<![CDATA[Corruption in Schools, What's the Matter ??? ]]>
<![CDATA[Ismet Ismatullah]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v2i6.216
<![CDATA[Fraud can be committed by anyone because the main factor of fraud is human. A study conducted by Indonesia Corruption Watch on the trend of prosecution of corruption cases shows that the education sector is one of the sectors that is consistently the most corrupted sector. The large budget given to the education sector is one of the potential corruptions for irresponsible parties, even in the midst of the Covid-19 pandemic, corruption in the education sector has not stopped. This research is a literature review where researchers review literature related to this research. The results of this study are expected to provide benefits for related parties in preventing fraud in the world of education. Fraud prevention can be carried out by all parties with the aim of rejecting or understanding everything that can harm the company. In developing an effective fraud prevention strategy, organizations must pay attention to several things, including: 1) internal and external environmental conditions, 2) the complexity of business activities, 3) the potential, types and risks of fraud, 4) the adequacy of the resources needed.]]>
<![CDATA[Study of Power Relations in The Practice of Obedience of Islamic Religious Teaching at SD Muhammadiyah Malang Raya ]]>
<![CDATA[Mohammad Kamaludin]]>;
<![CDATA[Bagong Suyanto]]>;
<![CDATA[Siti Mas'udah]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v3i1.218
<![CDATA[This research is an attempt to see the other side of Islamic religious education. Previously, research was always emphasized on examining patterns, systems, or a series of learning and teaching mechanisms in an orderly and steady form. Therefore, a system of discipline and obedience is needed for students who are targeted as objects of that order. The other side of this research lies in an in-depth examination of compliance, not only aiming from a psychological perspective but at revealing the hidden meanings behind the actors who want the obedience attitude of students to occur. The goal is clear to photograph the obedience behavior of students based on the concepts that already exist in the agreed pattern and system of religious education. This study uses a qualitative approach by analyzing critically the teacher's understandings that have occurred so far. In the initial observations, it is not clear how the question of student compliance is sociologically constructed, although it is widely known that the question of compliance is the psychological formation of students for the sake of ease of learning. In the end, the researcher found out that not all compliance was interpreted the same by everyone. They will interpret obedience according to the context of the times. There are those who say that obedience is not always subject to submission, there are those who assume that obedience can be understood from only one side, namely those who govern and so on.]]>
<![CDATA[Evaluation and Analysis of Brawijaya University Sustainability Report Based on GRI Standards ]]>
<![CDATA[Yuli Puji Astuti]]>;
<![CDATA[Eko Ganis Sukoharso]]>;
<![CDATA[Zaki Bariduwan]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v3i1.220
<![CDATA[One of the derivatives of the practice of sustainability accounting is disclosing financial information, social information and environmental information in the form of a sustainability report. This study aims to evaluate sustainability reports at the university level based on the GRI Standards. This study uses a qualitative paradigm with data collection techniques using observation and document analysis. To analyze sustainability reports, this study used GRI Standards 2016. The results of this study concluded that the level of adherence to sustainability reports at Universitas Brawijaya was categorized as Well Applied because it was able to disclose GRI Standard indicators with a total disclosure of 86.03%. This result can be interpreted that the public sector, especially universities, has a very good ability to apply the concept of sustainability and can adopt the standard GRI in preparing its sustainability reports.]]>
