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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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The Artificial Intelligence Revolution in Accounting and Auditing: Opportunities, Challenges, and Future Research Directions Luthfiani, Anin Dyah
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.v3i5.290

Abstract

This study aims to provide an overview of the increasing role of artificial intelligence in accounting and auditing. This is supported by the expertise of the accounting and auditor profession which has evolved with advances in technology from the use of pencil and paper to calculators, and eventually spreadsheets and accounting software. This study uses a conceptual approach and semi-systematic review in analyzing published relevant articles. The main results of this study explain that interdisciplinary collaboration is a must with respect to research conducted in the field of AI in accounting and auditing. Wider application of AI in the accounting and auditing professions is expected to deliver greater efficiency, productivity and accuracy benefits while burdening with the challenges of income and wealth inequality, traditional job extinction and an unskilled workforce. Careful preparation is needed on the part of educators, regulators and professional bodies by overcoming paradigm shifts and preparing future students, policymakers and professionals to face the challenges of a world full of big data, blockchain technology, artificial intelligence to deliver success in facing the fourth industrial revolution.
The Influence of Good Corporate Governance and Profitability on Firm Value of Banking Sub Sector Companies Faoziyanti, Arista; Renny, Renny
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.v3i6.295

Abstract

Firm value is the investor's perception of the company's level of success in providing maximum prosperity to shareholders. This research aims to determine and analyze the influence of managerial ownership, institutional ownership, independent commissioner, audit committees, and profitability on firm value either partially or simultaneously. The object used in this research are Banking Sub Sector Companies which are listed on the Indonesia Stock Exchange for the 2019-2022. The sampling technique uses purposive sampling. The sample consisted of 11 companies from the Banking Sub Sector Companies for the 2019-2022 period. The data analysis techniques used were descriptive statistics, classical assumption tests, and panel data regression analysis using EViews software version 12. Based on the results of panel data regression analysis, it shows that partially, the good corporate governance proxied by managerial ownership, institutional ownership, independent commissioners and audit committees has no effect on firm value, while the profitability proxied by return on assets has an effect on firm value. Simultaneously, managerial ownership, institutional ownership, independent commissioner, audit committees, and profitability influence on firm value with a significance level of 0,000 and Adjusted R2 value of 97,42%.
Earnings Persistence of Basic Material Companies in Terms of Book-Tax Difference, Operating Cash Flow, Accrual Component with Company Size as A Moderating Variable Muhammad, Akhya Rizki; Restuningdiah, Nurika; Pujiningsih, Sri
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.v3i4.298

Abstract

This study aims to see the effect of book-tax difference, operating cash flow, and accrual components, on the persistence of corporate earnings in the Basic Material sector. The method used is explanatory quantitative. The analysis results show that the three independent variables have a positive influence on the level of corporate earnings persistence. In addition, the company size variable acts as a moderating variable that strengthens the relationship between operating cash flow and accrual components with earnings persistence. Furthermore, this finding indicates that companies with a larger size tend to have a higher level of earnings persistence in the face of differences between book income and tax income, operating cash flow, and accrual components. Confirmation of agency theory is also found in this study. The practical implications of this study provide insight for companies in the Basic Material sector regarding the factors that affect earnings persistence. In addition, the emphasis on the role of company size as a moderating factor can help financial managers and practitioners in managing corporate earnings by considering aspects such as the difference between book profit and tax profit, operating cash flow, and accrual components. This is especially important in the context of corporate taxation.
The Effect of Firm Value, Financial Performance, Environmental Performance, and Firm Size on Carbon Disclosure Rahmah, Nailur; Sidharta, Eka Ananta; Sudarto, Triadi Agung
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.v3i6.299

Abstract

The industrial sector is a leader in the global increase of carbon. As a result, the risk of natural disasters is inevitable. One way that can be done to reduce the occurrence of natural disasters is to reduce carbon emissions in the industrial sector. The purpose of this study was to determine the effect of company value, financial performance, environmental performance, and company size on carbon disclosure. The population used in the study amounts to 50 well-known companies listed on the European Stock Market. Based on the purposive sampling method, 16 companies were selected. The data for this study were sourced from the annual reports and sustainability reports of the companies. The study found that firm value and firm size have a positive effect on carbon disclosure. This is a signal for companies, in making efforts to reduce carbon emissions. The greater the efforts made by the company in reducing emissions, the higher the profitability achieved by the company.
The Effect of Business Strategy on the Performance of MSMEs in Malang City Novirin, Barli; Soesilowati, Etty; Farida Rahmawati, Farida Rahmawati
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.v3i5.300

Abstract

The purpose of this study was to determine and analyze the effect of business strategy on the performance of MSMEs in Malang City. This research is a quantitative study with variables of business strategy and MSME performance. The research data were collected by interview, documentation, observation, and distributing questionnaires to 30 business scale respondents using a cluster random sampling technique. Data analysis used is multiple linear regression analysis and hypothesis testing. The results prove that business strategy has a positive influence on the performance of MSMEs in Malang City. This shows that business strategy can be used as a basis for consideration in improving the performance of MSMEs in Malang City. This is because the business strategy carried out can improve the performance of MSMEs.
Role of Special Economic Zones Policy in Increasing Azerbaijan’s Economic Development Najafzada, Yusif
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.v3i4.301

Abstract

Special Economic Zones (SEZs) have become a significant feature of global economies, providing incentives for investment, and specifically examines the case of SEZs in Azerbaijan, focusing on government involvement in their development fostering mass production, boosting exports, and addressing unemployment. This article delves into the landscape of SEZs globally. Utilizing data collection and literature review methods, the research evaluates the performance and characteristics of Azerbaijani SEZs.The findings reveal that while Azerbaijani SEZs have shown growth, they have not fully realized their potential. Factors such as legislative reforms, government participation, and the nature of incentives offered have influenced their success. SEZs with foreign investment and strategic planning, such as the Sumgait Chemical-Industrial Park and Hajiqabul Industrial Estate, have fared better than others. However, some SEZs have struggled due to domestic market dynamics and short-term business strategies. To enhance the role of SEZs in the economy, the article proposes several strategies for the Azerbaijani government. Firstly, a shift in the SEZ strategy from mere stimulus areas to revenue-generating enterprises is recommended to ensure a steady income stream for the government and foster competitiveness. Secondly, exploring joint ventures in SEZ development, either through public-private or public-public partnerships, could attract diverse investment sources and alleviate financial burdens on the government. Lastly, restructuring SEZ legislation to offer long-term incentives and cater to the needs of larger corporations is advised, making SEZs more attractive for sustained investment and contributing to sector-specific development goals.
The Effect of Transformational Leadership on Employee Performance During The Covid-19 Pandemic with Control Culture and Affective Commitments as Intervening Variables Pratiwi , Heni Indah; Hanifah, Imam Abu; Ibrani, Ewing Yuvisa
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.v3i4.303

Abstract

Study this aim for test Influence Leadership Transformational to Performance Employee with Culture Control and    Affective Commitment as an intervening variable. This research is one of a kind quantitative research, data were collected using primary data and questionnaires to obtain information from respondents, namely middle managers who work in company manufacture in Province Banten. Method analysis which used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) Transformational Leadership affects the Culture of Control, Commitment Affective and Performance Employee 2) Culture Control and Commitment Affective take effect to Performance Employee. 3) Leadership Transformational effect on Employee Performance through the Culture of Control and Commitment Affective.
Strategy for Implementing Digital Marketing (Case Study of a Coconut Fruit Expedition Business in Makassar City) Syam, Agus; R, Raflianto; Isma, Andhika
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.v3i4.304

Abstract

This research aims to determine effective strategies for implementing digital marketing in running a coconut fruit expedition business in Makassar City. The research method used is descriptive qualitative research using data collection methods through observation, interviews and documentation of research objects which are then developed using Research and Development. The research results show that the implementation carried out by researchers for the Coconut Fruit Expedition in Makassar City with Research and Development implementing Digital Marketing such as WEBsite, Instagram, Facebook is important to implement because after planning and implementation using Research and Development it can be stated that digital marketing is very helpful for the expedition and consumers because it can make it easier to get information, communicate and transact online so that in this case it can prevent problems that exist in the 4.0 era and can meet consumer needs.
Feasibility of My Chicken Restaurant Business Development in Bulukumba Regency Syam, Agus; Pertiwi, Wiwi; Halim, Nur; Jufri, Muhammad; Sudarmi, Sudarmi
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.v3i4.308

Abstract

This research aims to determine the feasibility of opening a new branch at the My Chicken restaurant on Jalan Poros Tanjung Bira, Bulukumba district. This research uses a qualitative approach. Data collection was carried out through observation, interviews and documentation techniques. The collected data is processed using data reduction steps, data presentation, and drawing conclusions/verification. The results of this research show that, based on the marketing aspect, the My Chicken restaurant is worthy of development, but must continue to carry out evaluations to continue developing new strategies in new locations. From a technical aspect, it is feasible to carry out, however there needs to be improvements in the technology and machines used in the My Chicken restaurant production process. From socio-economic and environmental aspects, it is feasible because it can provide positive benefits and the My Chicken restaurant will manage and be responsible for the waste produced
The Influence of Digital Business Education and Perceived Usefulness on The Use of The Shopee Marketplace On The Digital Entrepreneurship Intention of University Students Nadila, Salsaufy Brillian; Pratikto, Heri; Hermawan , Agus
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.v3i5.310

Abstract

This study aims to examine the effect of Digital business on Digital entrepreneurship intention and perceived usefulness on Digital entrepreneurship intention. The type of research used in this research is quantitative research. The type of data in this study uses primary data. The analysis method used is multiple linear regression analysis using the SPSS 23 program. The population taken by researchers is undergraduate students of the Faculty of Economics and Business. The sampling technique in this study was purposive sampling, namely with predetermined criteria. Based on the purposive sampling method, 369 respondents were obtained who met the criteria. The results of hypothesis testing in this study indicate that digital business education has a positive and significant effect on digital entrepreneurship intention. Perceived usefulness has no direct effect on digital entrepreneurship intention. Shopee marketplace customers have a direct effect on Digital Entrepreneurship Intention. Digital business education has a direct effect on the Shopee marketplace. Perceived usefulness has a direct effect on the Shopee marketplace. There is a simultaneous influence of digital business education through the Shopee marketplace on digital entrepreneurship intention. There is a simultaneous influence of perceived usefulness through the Shopee marketplace on digital entrepreneurship intention

Page 16 of 29 | Total Record : 286

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