cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dabella Yunia
Contact Email
dabellayunia@gmail.com
Phone
+628112555476
Journal Mail Official
equatorsciencejournal@gmail.com
Editorial Address
Serang, Banten
Location
Kota serang,
Banten
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
 13   14   15   16   17 
From Closed Banking to Open Banking: Risks and Opportunities Zeynalova, Aytan
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.v3i3.278

Abstract

Rapid digitalization and technological advances in the banking sector have moved away from the traditional closed banking model and brought open banking, which is a more open and innovative structure, to the agenda. This article examines the evolution of open banking in the financial sector and the risks and opportunities presented by this transformation. In the introduction part of the article, the purpose and importance of the research is emphasized by focusing on the transformation process in the banking sector and the definition of open banking. Within the scope of the research method, the current situation and future potential of open banking are evaluated by analyzing the data obtained through methods such as current literature review, source selection, surveys and interviews. One of the main sections of the article focuses on the key differences between closed banking and open banking models. The basic principles of closed banking operation and open banking are discussed in detail. This chapter sheds light on the fundamental changes in the industry by focusing on changes in technological infrastructure. Another important part of the research addresses the risks posed by open banking. Security and data privacy concerns, legal challenges, and competition and innovation risks are evaluated in detail in this section. On the other hand, the opportunities provided by open banking are also examined in a separate section. Issues such as improvements in customer experience, increase in financial product diversity and innovation opportunities highlight the positive changes in the sector. In the results and discussion section, the comparison of closed and open banking models, the future of open banking and expectations are evaluated. Additionally, suggestions are offered to reduce risks and evaluate opportunities. The solution section of the article addresses practical solutions such as security strategies in open banking applications, development of regulatory frameworks and training of bank employees. In the References section, basic sources on open banking, literature on transformation in the banking sector and current research on risk-opportunity analysis are presented as resources.
The Role of The Digital Economy in Azerbaijan’s Economic Development Haciyev, Fuad
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.v3i3.279

Abstract

Azerbaijan is taking important steps towards the digital economy in order to support its economic growth and gain competitive advantage. This article examines the critical role played by the digital economy in the economic development of Azerbaijan. The introduction generally evaluates the economic context of Azerbaijan and emphasizes the importance of the digital economy in this context. The research method section describes the paper's basic data collection and analysis strategies. The Digital Economy and Azerbaijan section defines the basic concepts of the digital economy and examines Azerbaijan's progress in this field. Emphasis is placed on digital economy models and technology integration implemented in the country. The Role of the Digital Economy in Azerbaijan's Economic Development section discusses in detail the effects of the digital economy on economic growth. The role of elements such as innovation, e-commerce, digital finance and banking in the Azerbaijani economy is examined in depth. The Result and Discussion section evaluates the general findings of the article and discusses the potential impacts of the digital economy on the Azerbaijani economy. It also includes various perspectives on predicting future digital economy applications. This article aims to make a significant contribution to the country's efforts to achieve sustainable growth and competitive advantage by highlighting the central role of the digital economy in Azerbaijan's economic development.
Leadership Transformation: Adaptation of a Labor Service Provider Company in the Development of Green Human Resource Management (Study at PT Karya Usaha Baru Sidoarjo-East Java) Basuni, Basuni; Haryawan, Beny
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.v3i4.282

Abstract

The purpose of this research is to understand the dynamics of leadership transformation in the development of Green HR at PT Karya Usaha Baru, as well as the strategies used to face and manage these changes. The informants in this research are the General Manager, HRD, Operational Staff, Field Coordinators and workers. The research method used a qualitative case study approach, data collection was carried out by in-depth interviews and observations. This research data analysis uses interactive data analysis. The results showed that the leadership plays an important role in the transformation process of GHRM implementation, especially related to strategy formulation. It was also found that the implementation of GHRM Pt Karya Usaha Baru has not been maximized. However, the company has implemented green employee behavior in aspects of recruitment and selection, employee training and development, compensation and benefits, organizational culture, and performance management. Some of the benefits obtained in the implementation of Green HRM are a healthier work environment, building better relationships with partners and getting a positive response by the general public as well as increasing the performance and productivity of the company.
Human Resources Transformation in Medical at Sidoarjo Citra Medika Hospital Research Haryawan, Beny; Basuni, Basuni; Kusumaningrum, Dyah Ayu Dwi
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.283

Abstract

Research Aims The human resource transformation (SDM) that has taken place in the medical manufacturing sector has resulted in the formation of capabilities that are both innovative and effective, leading to an increase in the quality of services. Research is being conducted on Citra Medika Hospital in Sidoarjo because of its significant role in the Indonesian population's health. When it comes to the management of SDM, medical imaging hospitals face a unique challenge, particularly when it comes to integrating advances in medical technology with rapidly expanding patient service requirements. Citra Medika Hospital was selected because of its reputation as a forward-thinking hospital in medical technology and the management of the SDM. Furthermore, the continuous occurrence of academic degree fraud constitutes unethical behavior, which is why the decision was made to select this hospital. The purpose of this study is to gain an understanding of the internal and external dynamics that impact the management of SDM in the medical imaging hospital, as well as the strategies utilized to confront and manage changes of this nature. Using qualitative methods and descriptive analysis, this research methodology will be developed to investigate and comprehend human resources transformation at the Citra Medika Hospital in Sidoarjo
Analysis of BUMDes Circular Economy-based Business Unit Development (Case Study in Sanankerto Village, Malang Regency) Lestari, Wiji Indah; Wahjoedi, Wahjoedi; Dwiputri, Inayati Nuraini
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.284

Abstract

BUMDes Kerto Raharjo has several business units including ecotourism, a grocery store, and a bioconversion house for organic waste with maggot cultivation or based on a circular economy. To the best of the researcher's knowledge, empirical studies on the topic of circular business are still lacking, particularly at the BUMDes business unit level which significantly analyses the development of business units. Therefore, this study aims to analyze the development of BUMDes circular economy-based business units as well as the supporting and inhibiting factors faced. This research uses a qualitative approach with a case study design. Afterward, the cases were analyzed by adopting the Miles & Huberman interactive model. The results showed that business unit development was conducted with different products or services (diversification). Supporting factors in business unit development include organizational commitment to sustainability, technology, university involvement, as well as the involvement of the Regional Research and Development Agency. Meanwhile, inhibiting factors in the development of business units include the lack of raw materials, limited financial support independently, low community involvement in sorting, low involvement of supply partners, and the absence of regulatory/mechanism innovations. This research seeks to contribute to existing knowledge and is a stepping stone for the refinement and stabilization of business unit development.
Evaluation of The Development of Corporate Social Responsibility (CSR) Programs PT PERTAMINA (PERSERO) Faatin, Faradiba Nurjannah; Ekasari, Kurnia; Wahyuni, Hesti
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.v3i4.285

Abstract

This study aims to evaluate the development of PT Pertamina (Persero) corporate social responsibility program. Secondary data were used in this research. The process of gathering data and doing content analysis involves comprehending CSR activities and locating the GRI index in PT Pertamina's sustainability report (Persero). The results of this study are that in 2018, 2020, and 2021, PT Pertamina (Persero) focused more on GRI 200 and less on GRI 400 disclosure. In 2019, the company focused on GRI 300 on the environment and still lacked the level of social disclosure.  Then, in 2022, the company made many disclosures on GRI 300, namely environmental aspects, and less on GRI 200 disclosures, namely economic aspects. Overall, over five periods, disclosure rates in the GRI 200 environmental category tended to be higher than those in the other two categories at 69%. In the economic category, there was a disclosure rate of 68%, and in the social category, there was 55% related to disclosure.
The Disclosure of Sustainability Report Based on GRI 300 on Agricultural Companies Listed on The Indonesia Stock Exchange The Year 2020-2022 Mufida, Farah Ayu; Kurnia Ekasari, Kurnia Ekasari; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.286

Abstract

The purpose of the study was to study and compare the level of completeness of disclosure of the Sustainability Report of companies in Sub-Sector of agriculture listed on the Indonesia Stock Exchange. The type of research used is qualitative research with a method of descriptive analysis of secondary data sustainability reports year from each company year 2020 to 2022. In general, the disclosure of environmental topics from seven companies in the agricultural sub-sector listed on the Indonesia Stock Exchange rose in 2021 and 2022 when compared to 2020. This shows that the level of concern for the seven companies to the community and stakeholders increases. The total GRI Standards for general disclosures and specific topics are 32 disclosures. At PT Astra Agro Lestari Tbk, PT Austindo Nusantara Jaya Tbk, PT Eagle High Plantation, and PT Sawit Sumbermas Sarana Tbk there is an increase in disclosure of sustainability reports. On the other hand, at PT Cisadane Sawit Raya Tbk the same every year. While PT Dharma Satya Nusantara Tbk experienced a decline and PT Mahkota Group Tbk had fluctuations. The company with the highest level of completeness is PT Austindo Nusantara Jaya Tbk with an average of 85% which discloses as much and the company with    the lowest level of completeness is PT Cisadane Sawit Raya Tbk of 13%.In terms of the efforts of companies in the environmental aspect in general have made the best efforts and comply with government regulations. These companies disclose their commitments, efforts, and achievements in their sustainability reports, even with business targets and prospects.
The Influence of Competency, Professionalism and Auditor Independence on Audit Quality with Integrity as a Moderation Variable at DKI Jakarta Public Accounting Firm (Empirical Study at The Public Accounting Office of DKI Jakarta Province) Sulaeman, Andri; Ismail, Tubagus; Mulyasari, Windu
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.287

Abstract

This research aims to examine and analyze the influence of auditor competence, auditor professionalism, auditor independence on audit quality, which is moderated by integrity at Public Accounting Firms in DKI Jakarta. This research uses primary data in the form of a questionnaire with the research sample being employees of a public accounting office in DKI Jakarta. The population used in this research were all auditors working at the Public Accounting Firm (KAP) of DKI Jakarta Province, with a total of 260 registered KAPs. The sampling technique in this research used the purposive sampling method. In this research, the analytical techniques used were validity testing, reliability testing and hypothesis testing with the help of a statistical application in the form of Smart PLS 4.The research results show that the relationship between competency (X1) and audit quality (Y) has a t statistics value of 2,226 > 1.96 with a p value of 0.000, meaning that H1 is accepted. The relationship between auditor professionalism has a t statistic of 2,320 > 1.96 with a p value of 0.000, meaning that H2 is accepted. The relationship between auditor independence has a t statistic of 2.226 > 1.96 with a p value of 0.000, meaning that H3 is accepted. That the auditor integrity variable moderating auditor competence, auditor professionalism and auditor independence on audit quality has a t statistical value of 2.336 > 1.96, meaning that H4, H5, H6 are accepted.
Sustainability Disclosure of GRI: Is Management Impression? Putri, Yayang Novealita Wahono; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.288

Abstract

This research aims to comparing investigations sustainability reporting disclosure, between the top five F&B company in Indonesia and associate it with the management impression theory. The role of SR auditor is also in the spotlight issue. This research uses descriptive qualitative statistic method to analyze GRI disclosure the top five F&B company in Indonesia using their SR data from 2020-2021. The larger size of company in direct propotion to the number of GRI points disclosed. The greater number of GRI points disclosed always indicates that in preparing their SR, the company is assisted by an independent as assurance. Thus, management impression can be reduced even if it appears a little. Proves that the most important issue faced by the company is the most material to report and shows that indirectly sustainability report is a tool to improve the company’s image. Future research directions have provided coverage wider area of the company and link it to auditing standards furthermore (specific aspect) for reliable sustainability reports that can be useful for stakeholders.
Sustainability Disclosure of GRI Towards Improving The Welfare of Local Communities in Shipping Industry Companies in Surabaya Tumbelaka, Gracesheila Florencia; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.289

Abstract

This research discusses and analyzes the Corporate Social Responsibility (CSR) programs implemented by PT PAL Indonesia (Persero) and PT Adiluhung Saranasegara Indonesia. Using a qualitative approach, this research explores the impact of CSR programs on improving the welfare of local communities. The data analysis method used is content analysis, with the research sample involving PT PAL Indonesia and PT Adiluhung Saranasegara Indonesia in Surabaya. The discussion covers aspects of education, economy, environment, and spiritual well-being. The results show that PT PAL Indonesia is holistically involved in supporting Micro, Small and Medium Enterprises (MSMEs) and the education sector with training and scholarship programs. Involvement in environmental activities and the construction of worship facilities also reflects the company's commitment to spiritual and environmental aspects. PT Adiluhung Saranasegara Indonesia, on the other hand, shows concern for health and social assistance, with the distribution of aid to vulnerable groups and victims of natural disasters. While both companies have not reported fully on GRI 300 (Environment) and GRI 400 (Social) standards, their positive contributions to the well-being of local communities remain significant. However, further steps are needed to increase transparency and comprehensiveness in CSR reporting in order to improve the effectiveness of the companies' CSR reporting.

Page 15 of 29 | Total Record : 286

 13   14   15   16   17 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 3 (2026) Vol. 5 No. 2 (2025): December 2025 Vol. 5 No. 1 (2025): October 2025 Vol. 4 No. 6 (2025): August 2025 Vol. 4 No. 5 (2025): June 2025 Vol. 4 No. 4 (2025): April 2025 Vol. 4 No. 3 (2025): February 2025 Vol. 4 No. 2 (2024): December 2024 Vol. 4 No. 1 (2024): October 2024 Vol. 3 No. 6 (2024): August 2024 Vol. 3 No. 5 (2024): June 2024 Vol. 3 No. 4 (2024): April 2024 Vol. 3 No. 3 (2024): February 2024 Vol. 3 No. 2 (2023): December 2023 Vol. 3 No. 1 (2023): October 2023 Vol. 2 No. 6 (2023): August 2023 Vol. 2 No. 5 (2023): June 2023 Vol. 2 No. 4 (2023): April 2023 Vol. 2 No. 3 (2023): February 2023 Vol. 2 No. 2 (2022): December 2022 Vol. 2 No. 1 (2022): October 2022 Vol. 1 No. 6 (2022): August 2022 Vol. 1 No. 5 (2022): June 2022 Vol. 1 No. 4 (2022): April 2022 Vol. 1 No. 3 (2022): February 2022 Vol. 1 No. 2 (2021): December 2021 Vol. 1 No. 1 (2021): Oktober 2021 More Issue