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INDONESIA
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 286 Documents
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Analysis of Needs with the PIECES Concept: How Urgency is the Involvement of Ethical Hackers in Accounting Information Systems? Yayang Novealita Wahono Putri; Kurnia Ekasari; Kartika Dewi Sri Susilowati
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.223

Abstract

This study aims to identify the needs analysis of a company in involving ethical hackers to achieve the desired goals. This research focuses on accounting information systems which are vital systems in business processes. The company's goals will be translated into a need analysis using the PIECES framework (Performance, Information, Economy, Control, Efficiency, and Service). The research method used is a quantitative descriptive method and uses documentation techniques in collecting data. This study uses secondary data in the form of a literature review of 80 journal articles published in 2018-2023. Only ISSN indexed journals are used as data sources to ensure the quality of research output remains relevant. The results of this study are that the information aspect holds the highest urgency at 31.25% and the control aspect ranks second with a score of 25.00%. While the aspect with the lowest urgency is the economic aspect with an achievement of only 6.25%. Comparison of the scope of research and how researchers explore in more detail in linking opportunity costs can be input for further research. Furthermore, future research can also link several concepts such as urgency needs analysis with the PIECES framework, opportunity costs, and user trust in ethical hackers. So that the results of the research conducted will be more interesting and can be a reference for companies in making policies.
The Effect of Board of Gender Diversity and Institutional Ownership on Tax Aggressivity with Audit Quality as A Moderation Variable Eris Nanda Mufarikha; Rosidi Rosidi; Wuryan Andayani
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.225

Abstract

The aims of this research are 1) to find out whether there is a negative effect between board gender diversity on tax aggression; 2) to find out whether there is a positive effect between institutional ownership on tax aggression; 3) to find out whether there is board gender diversity effect on tax aggression with audit quality as a moderating variable; and 4) to determine whether there is an effect of institutional ownership on tax aggression with audit quality as a moderating variable. The research approach used in this study is quantitative. The sample in this study was 17 mining companies. The method in this study is Moderated Regression Analysis (MRA). The results of this study show that board gender diversity and institutional ownership harm tax aggressiveness. Moderation variable test results, audit quality is not able to moderate the relationship between board gender diversity on tax aggressiveness and institutional ownership on tax aggressiveness.
Institutional Ownership Effect on Company Values with CSR and DER as An Intervening Variable Dea Ariana; Fauji Sanusi; Wawan Ichwanudin
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.226

Abstract

This study aims to examine whether institutional ownership has an effect on firm value with debt policies and corporate social responsibility as intervening variables in automotive sub-sector manufacturing companies and their components listed on the Indonesia Stock Exchange for the 2015-2021 period. In this study, institutional ownership is measured by INST, firm value is measured by price to book value (PBV), debt policy is measured by debt to equity ratio, corporate social responsibility is measured by CSRDI index. The population used in this study is the automotive sub-sector manufacturing companies and their components listed on the Indonesia Stock Exchange for the 2015-2021 period. The sample of this study amounted to 12 companies from a total population of 84 companies. Sampling using purposive sampling method. The data analysis tool used in this research is path analysis using smartpls3 software. The results of this study indicate that: (1) Institutional ownership has a significant positive effect on debt policy. (2) Institutional ownership has no significant positive effect on corporate social responsibility. (3) Institutional ownership has no significant positive effect on firm value. (4) Debt policy has a significant negative effect on firm value. (5) Corporate social responsibility has a significant positive effect on firm value. (6) Debt policy cannot mediate institutional ownership on firm value. (7) Corporate social responsibility cannot mediate institutional ownership on firm value.
The Effect of Entrepreneurship, Social Media, and Partnership Orientation on Marketing Performance through Competitive Advantage (In Small and Medium Enterprises Malang Regency) Anggreani Kharimatuz Zahro; Heri Praktikno; Agung Winarno
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.227

Abstract

The purpose of this study is to ascertain how partnerships, social media, and an entrepreneurial mindset affect marketing performance. Additionally, this study looked at how competitive advantage functions as a mediator in the connections between partnerships, social media use, entrepreneurial orientation and business performance. This quantitative study of small and medium-sized businesses in the Malang Regency uses an explanatory research methodology. The small and medium-sized businesses in Malang Regency make up the study's population. The sample utilized in this study consisted of 246 respondents and the sampling technique employed the Sample Size Calculator with a population percentage of 80%, a confidence level of 95%, and a margin of error of 5%. The major data used in the study was gathered through the dissemination of surveys both online and offline. Software called SmartPLS 3.2 is used to aid SEM-PLS in data analysis. The findings of this study demonstrate that social media and entrepreneurial orientation have a favourable and significant impact on marketing success. Although there is no discernible impact on marketing performance from the collaboration. The study also discovered that the relationship between entrepreneurial approach, social media, and partnerships on business performance is mediated by competitive advantage
Economic Analysis of the Tax System: The Example of Azerbaijan Elnara Ahmadova
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.230

Abstract

This paper presents an economic analysis of the tax system in Azerbaijan, focusing on its structure, efficiency, and impact on economic growth and development. The study aims to provide insights into the strengths and weaknesses of the tax system, identify potential areas for improvement, and offer policy recommendations for optimizing its effectiveness. Based on the findings of the analysis, several policy recommendations are proposed to enhance the efficiency and effectiveness of the tax system in Azerbaijan. These recommendations include streamlining tax administration processes, improving tax compliance through simplified regulations and electronic filing systems, promoting a more balanced tax burden across sectors, and exploring options for tax reform to incentivize investment and foster economic growth. In conclusion, this economic analysis provides a comprehensive evaluation of the tax system in Azerbaijan, highlighting its strengths and weaknesses. By offering policy recommendations, the study aims to contribute to ongoing discussions on tax reform and optimization, ultimately supporting the country's goals of sustainable economic development and prosperity.
Islamic Law Review of Discounts Obtained by Having Multiple Accounts on The Shopee Platform Dina Madinah; Hendra Karunia Agustine; Ziyadatul Haida
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i5.232

Abstract

The implementation of online buying and selling transactions through the shopee marketplace is included in the buying and selling category that is currently in vogue, because indeed the convenience offered is also the various discounts provided, including tempting discount promos including: price discount discounts, cashback, postage discounts and so on. Various methods have been used by some Shopee account users to get these discounts; one way is to have more than one Shopee platform account. The formulation of the problem in this study is how is the practice of having multiple accounts by certain users to get discount promos and what is the review of Islamic law on discounts that are obtained by having multiple accounts on the Shopee platform. The purpose of this study is to find out the practice of having multiple accounts by certain users in order to get discount promos and to find out an overview of Islamic law on discounts that are obtained by having multiple accounts on the shopee platform. The research method used in this study is a qualitative method. The main type of data source taken is in the form of primary data, namely interviews with Shopee account users, and secondary as supporting data obtained from literature studies such as the Al-Qur'an, hadits, books of fiqh, books, previous research, journals and others. Data collection techniques include interviews, observation and documentation. The data analysis technique in this study is a descriptive way of explaining the research problems by describing the events that occurred and using the legal basis to discuss the problems of the study in this research, namely Islamic law. The results of this study are that buying and selling through the shopee platform as well as the discounts provided are permissible in Islam, but the practice of using multiple accounts on the shopee platform is a sharia violation because this practice is included in the tadlis category and also violates the ethics of honesty in buying and selling.
Impact of Business Management Implementation Based on Quality Culture on The Performance of Educators at Widya Karya Taman Vocational School Sidoarjo Meithiana Indrasari; Siti Kasanah; Daniel Susilo
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.233

Abstract

The aim of this study is to determine the impact of culture-based administrative management quality which includes planning, organizing school administration with a quality culture, implementing content standards, implementing process standards, and administering school infrastructure standards simultaneously which have a significant effect on teacher performance at Widya Karya Taman Sidoarjo Vocational School. This type of research was used quantitative, with a total sample of 84 teachers at Widya Karya Taman Sidoarjo Vocational School, with total sampling, with the analysis technique used using multiple linear regression with t test and F test tools. Partial and simultaneous research results show that quality culture-based administrative management includes planning, organizing school administration with a quality culture, implementing content standards, implementing process standards, and administering school infrastructure standards simultaneously has a significant effect on teacher performance, this is evidenced by a significance value of <0.05. It is hoped that the results of this study can improve the quality of human resources capable of playing a role in administrative management with a culture of quality. In an effort to increase administrative professionalism, it is necessary to develop collegial supervision, in addition to the supervision activities that have been carried out all this time.
Analysis of the Contribution of ASEAN Countries in Supporting Sustainable Tourism in Indonesia Arnanda Ajisaputra; Nurtjahja Juniarsa
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.235

Abstract

This research aims to find out the contribution of ASEAN countries in supporting sustainable tourism in Indonesia as seen from the number of tourist visits from 2014-2021. Using the VECM method, the results showed that: (1) ASEAN countries with dominating tourist visits to Indonesia are: Malaysia, Singapore, Philippines, and Thailand; (2) there are long and short-term effects on tourist arrivals of the four ASEAN countries to Indonesia; (3) if there is a shock to the number of tourist arrivals from one of the ASEAN countries to Indonesia, it will resonate the number of tourist arrivals from the other three ASEAN countries; (4) if one of the ASEAN countries experiences a shock to the number of their tourist arrivals to Indonesia, it will first have an impact on the next period in that country, after which it will shake the other three ASEAN countries in the adjacent period. It is recommended that government and private organizations engaged in tourism, as well as the public, support the tourism liberalization program while still paying attention to local wisdom and various forms of assistance so that the number of tourist visits to Indonesia, especially in four ASEAN countries, remains stable, to enable the tourism sector to provide maximum tourism foreign exchange earnings.
The Role of Public Policies in Increasing Foreign Direct Investments Amin Taghiyev
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.244

Abstract

Public policies play a crucial role in facilitating and promoting foreign direct investments (FDI) within a nation. This study examines the influence of government policies on foreign direct investment (FDI) inflows and delineates essential approaches for fostering the attraction of international investors. This study identifies five primary elements that exert influence on foreign direct investment (FDI) through the implementation of public policies. These aspects include investment incentives, the regulatory environment, infrastructure development, political stability, and trade agreements. Through a comprehensive analysis of these elements, governments have the ability to formulate policies that effectively stimulate Foreign Direct Investment (FDI) and foster substantial economic growth. The present analysis underscores the significance of a conducive investment environment, encompassing tax incentives, streamlined regulatory frameworks, and efficient infrastructure. The presence of political stability and a strong adherence to the rule of law creates a favorable and secure climate for potential investors. Finally, engaging in active involvement in international trade agreements has the potential to enhance market access and strengthen foreign direct investment (FDI). In summary, it can be argued that the implementation of effective public policies has the potential to greatly enhance foreign direct investment (FDI), hence stimulating economic growth and promoting international interconnectedness.
The Importance of The Code of Ethics in The Public Accountant Profession Lailatul Nafiisa, Birra; Ekasari, Kurnia; Dewi Sri Susilowati, Kartika
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.219

Abstract

This study aims to provide an overview and analyze the code of ethics for the public accounting profession and is expected to be used as reference material in terms of the practical application of the code of ethics in Indonesia. This type of research is descriptive qualitative. The data collection method in this qualitative research uses secondary data from scientific journals and books from other parties that support researchers in completing research data. The findings of this research can be used to develop new policies or improve tighter oversight measures for public accountants. This will help improve the quality of accounting practices, restore public trust, and maintain the integrity of the public accounting profession in Indonesia. The results of this study are important for the public accounting profession to uphold a code of ethics such as: integrity, objectivity, prudence, confidentiality, and professionalism in order to maintain public trust in entity financial information, ensure fairness in financial reporting, and provide quality audit services. In addition, this also has a positive impact on the reputation of the public accounting profession as a whole.

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