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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 286 Documents
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Fiscal Correction Analysis of Commercial Profit and Loss Report at Money Changer Company Haryono, Selly Anggraeni; Puspanita, Intan
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.v3i2.257

Abstract

This study aims to analyze the fiscal corrections on commercial loss profit report in determining corporate income tax at PT MCA, a money changer company. The research method used in this study is the descriptive qualitative method, with data collection methods carried out through interviews and documentation. The results of this study are the company has applied the tax regulation for preparing the fiscal correction and calculate the corporate income tax. For this fiscal year 2021, the company obtained the fiscal loss amounting to 1.24 billion rupiah, a decrease of 396 million rupiah from the company’s commercial profit and loss report. Due to the company obtained the fiscal loss, the company did not have obligation to pay corporate income taxes, however the calculation of estimated tax losses for the year ended December 31, 2021 was the basis for preparing annual tax return (SPT) for 2021.
The Effect of Profitability and Leverage on Sustainability Reporting and It Is Impact on Earnings Informativeness Bisma, Muhamad; Uzliawati, Lia; Mulyasari, Windu
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.v3i2.260

Abstract

This study aims to examine the effect of profitability and leverage on sustainability reporting and it impacts on earning informativeness on the Indonesia Stock Exchange 2018-2022. This study takes the mining sector because this sector is the sectors that contribute to Non-Tax State Revenue. The sampling technique used in this study is the purposive sampling method. The data analysis technique of this study uses multiple regression analysis and simple regression analysis. The results of this study prove that profitability (ROA) and leverage (DER) have a negative and significant effect on sustainability reporting (SRDI). besides, sustainability reporting (SRDI) has a positive and significant effect on earning informativeness (ERC).
The Influence of Entrepreneurship Education and Entrepreneurial Orientation on Entrepreneurial Intention Through Locus of Control in Public High School Students in Mojokerto District Amenah, Amenah; Kusdyanti, Heny; Wardana, Ludi Wisnu
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 3 (2024): February 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i3.265

Abstract

This study intends to explore more deeply the effect of entrepreneurship education and entrepreneurial orientation of vocational students on entrepreneurial intentions with mediated locus of control, especially in private vocational students in Mojokerto Regency. This study uses an explanatory research design with a quantitative description analysis approach. The sample in this study was 250 students of private SMK students in the Mojokerto district and data analysis was conducted by Partial Least Square (PLS) method. The results showed that there is a direct effect of entrepreneurship education on locus of control, there is a direct effect of entrepreneurial orientation on locus of control, there is a direct effect of entrepreneurship education on entrepreneurial intention, there is a direct effect of entrepreneurial orientation on entrepreneurial intention, there is a direct effect of locus of control on entrepreneurial intention, there is an indirect effect of entrepreneurship education on entrepreneurial intention through locus of control, there is an indirect effect of entrepreneurial orientation on entrepreneurial intention through locus of control
The Influence of The Effectiveness of Entrepreneurship Education and Soft Skills on Entrepreneurial Intentions Through the Skills Provision Program on High School Students in Pasuruan District Sriarianie, Sriarianie; Nasikh, Nasikh; Hermawan, Agus
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 3 (2024): February 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i3.266

Abstract

This study intends to analyze the direct effect and indirect effects of the effectiveness of entrepreneurship education and soft skills on entrepreneurial intentions mediated by the skills provision program (double track) in high school students in Pasuruan Regency. This study uses an explanatory research design (explanatory research) with a type of quantitative description analysis approach. The sample of this study was 198 out of 405 students of SMA Negeri 1 Gondangwetan and SMA Ma'arif NU Pandaan in Pasuruan Regency who participated in the skills provision program (Double Track) and data analysis was carried out using the Partial Least Square (PLS) method. The results showed that there is a positive and significant influence between entrepreneurship education on skills provision program (double track), there is a positive and significant influence between soft skills on double track program, there is a positive and significant influence between entrepreneurship education on entrepreneurial intention, there is a positive and significant influence between soft skills on entrepreneurial intention, there is a positive and significant influence between skills provision program (double track) on entrepreneurial intention in high school students in Pasuruan Regency. Skills Debriefing Program (Double track) mediates the relationship between Entrepreneurship Education with Entrepreneurial Intention, Skills Debriefing Program (Double track) mediates the relationship between Soft Skills with Entrepreneurial Intention
Economic Behavior of the Bajo Balimu Buton Tribe of Southeast Sulawesi Mualim, Rahmat; Wahjoedi, Wahjoedi; Nasikh, Nasikh
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 3 (2024): February 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i3.267

Abstract

The purpose of this study was to explain the economic behavior of the Bajo Balimu community, South Lasalimu District, Buton Regency, Southeast Sulawesi. This research uses a qualitative research method with a phenomenological approach with 11 respondents from the Bajo Balimu community. The results showed that the economic behavior of the Bajo tribe is economic behavior that is closely related to the sea or marine. Commonly referred to as marine economic behavior. There are two types of economic behavior of the Bajo community, namely, production behavior and marine-based consumption behavior. Production carried out by the Bajo community is fishing, fish farming (cages), seaweed, mining sea sand, and so on. Fishing is the main and most prominent production of other types of production. There are seven sub-behaviors of community production, namely, production results (products), production factors, place and time of production, production process, marketing, income, and risk. The consumption behavior of the Bajo tribe is the behavior of spending or using goods or services obtained from fishing income to meet life needs. There are three sub-consumption behaviors of the Bajo community, namely, aspects of consumption characteristics, financial management, and basic needs
Socio-Ecological Responsibility Using Triple Bottom Line Method Perspective of Mamayu Hayuning Bawana Jayana, Nur Kholis Perwita; Maharani, Satia Nur; Sudarto, Triadi Agung
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 3 (2024): February 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i3.269

Abstract

This research explores the application of the Triple Bottom Line (TBL) concept and Socio-Ecological Responsibility from the perspective of Mamayu Hayuning Bawana (MHB) at Unisma Islamic Hospital Malang. Facing the complex challenges of life, especially in the healthcare sector, companies need to consider social, economic, and environmental aspects in a balanced manner. Unisma Islamic Hospital Malang demonstrates a commitment to TBL with a focus on Profit, People, and Planet. This is reflected in efficient financial management, improved access to healthcare services, proper medical waste management, and the adoption of green technology. The Mamayu Hayuning Bawana concept is also applied, emphasizing harmony between humans, nature, and the divine. The implementation of TBL and Mamayu Hayuning Bawana aims to create a balance between economic needs, social welfare, and environmental sustainability. The Islamic Hospital of the University of Islam Malang (RSI Unisma) has successfully achieved harmony between economic growth, social concern, and environmental preservation, replacing competition with harmonious synergy. This research contributes to understanding sustainability practices in the healthcare sector and encourages other companies to adopt TBL for socio-ecological sustainability. Future studies can focus on other industries, develop more comprehensive impact measurement methods, and involve the community in decision-making processes.
The Influence of Business Incubators on Interest in Entrepreneurship with Entrepreneurial Attitudes as an Intervening Variable Salim, Agus; Wardhana, Ery Tri Djatmika Rudijanto Wahju; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.272

Abstract

This study delves into the profound impact of business incubators, specifically focusing on the `Ships' Business Incubator in East Java, on fostering entrepreneurial interest and shaping entrepreneurial attitudes among its members. Identified challenges include a low inclination towards entrepreneurship among incubator members, attributed to factors such as fear of failure and a lack of entrepreneurial knowledge. The primary objective of the research is to design targeted educational and coaching strategies within business incubators to enhance interest in entrepreneurship by cultivating entrepreneurial attitudes. The research contributes to the existing literature by filling gaps in understanding the comprehensive impact of business incubators, especially within local contexts such as East Java. Using quantitative methods, the study encompasses a population of 580 members from the East Java 'Ships' Business Incubator, with a sample size of 220 individuals selected through proportionate stratified random sampling. The study concludes that the 'Ships' Business Incubator not only serves as a launchpad for businesses but also effectively fosters and sustains the entrepreneurial interests and attitudes of its members
Determinants of Entrepreneurial Education on Entrepreneurial Intention with Entrepreneurial Mindset as a Moderating Variable on Vocational Students Juwairia, Juwairia; Wardana, Ludi Wishnu; Maharani, Satia Nur
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.274

Abstract

With unemployment still high, there have been efforts to develop official and unofficial education to improve the skills of productive human resources. One of the ways used is through Entrepreneurship Education, with the hope that students have the skills to become entrepreneurs and can create jobs for themselves. This research uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the given hypothesis. This research uses Google Forms for data collection on State Vocational School students in Ogan Ilir. Respondents in this study were 360 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention. However, the Entrepreneurship Education variable can explain the Entrepreneurial Mindset. Furthermore, Entrepreneurship Education will provide more influence on Entrepreneurial Intention, if strengthened by Entrepreneurial Mindset as a mediator variable.
Effectiveness Of Entrepreneurship Education and Demographic Environment on Entrepreneurial Interest Through Entrepreneurial Attitude as An Intervening Variable Zainudin, Ahmad; Nasikh, Nasikh; Sumanto, Agus
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.276

Abstract

It is time for the younger generation to change their perspective, do not just think about becoming an employee after graduating from college, let alone a public servant, becoming an entrepreneur needs to be considered as an option. The hope of being accepted into the world of work is certainly not a mistake, but it cannot be denied that job opportunities are very limited and not directly proportional. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypothesis given. This study uses Google Forms to collect data on private vocational students in Mojokerto Regency. Respondents in this study were 319 respondents who were used as research objects. The results showed that entrepreneurship education cannot explain entrepreneurial attitudes. Likewise, the demographic environment variable cannot explain entrepreneurial interest. Furthermore, the demographic environment will have more influence on entrepreneurial interest, if reinforced by entrepreneurial attitude as a mediator variable. While entrepreneurship education will not have a greater influence on entrepreneurial interest, although strengthened by entrepreneurial attitude as a mediator variable.
The Effect of Entrepreneurship Education and Entrepreneurial Self-Efficacy on Entrepreneurial Intention of Students of Pondok Pesantren Mambaul Ulum Banyuwangi with Islamic Values as An Intervening Variable Bakhrudin, Bakhrudin; Hermawan, Agus; Makaryanawati, Makaryanawati
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.277

Abstract

Entrepreneurship education in pesantren plays an important role in the birth of students with entrepreneurial character. The advantages and positive impacts of entrepreneurship education in boarding schools as described, are very relevant to support the government's agenda, especially in increasing the quantity of new entrepreneurs. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypotheses given. This research uses Google Forms for data collection on Santri Pondok Pesantren Mambaul Ulum Banyuwangi. Respondents in this study were 230 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention directly. However, Entrepreneurship Education can explain Entrepreneurial self-efficacy directly, Entrepreneurial self-efficacy variables can explain Islamic Values and Entrepreneurial Intention. Furthermore, Islamic Values will have more influence on Entrepreneurial Intention, if strengthened by Islamic Values as a mediator variable. Meanwhile, Entrepreneurship Education will have more influence on Entrepreneurial Intention, even if it is strengthened by Islamic Values as a mediator variable

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