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Contact Name
Dabella Yunia
Contact Email
dabellayunia@gmail.com
Phone
+628112555476
Journal Mail Official
equatorsciencejournal@gmail.com
Editorial Address
Serang, Banten
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Kota serang,
Banten
INDONESIA
Journal of Applied Business, Taxation and Economics Reseach
ISSN : -     EISSN : 2808263X     DOI : https://doi.org/10.54408/jabter
Core Subject : Economy,
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
The Effects of Minimum Wage, SMEs, and Investment on Employment Absorption Hikmah, Lila Silviatul; Sishadiyati, Sishadiyati
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.v3i5.311

Abstract

The central issue faced by Indonesia is how to optimize its abundant yet undertrained human resources to support development. The goal is for the majority of the population not to be a burden on development but rather to be an asset in advancing the country. In the context of economic development in developing countries, such efforts aim to increase economic growth, provide more job opportunities, absorb abundant labor, equalize income distribution, reduce regional disparities, and achieve a balanced economic structure. This research will discuss several ideas regarding the role of Provincial Minimum Wage, the number of Micro, Small, and Medium Enterprises (MSMEs), and the value of MSME investments in the aspect of labor absorption in East Java Province. This research activity is conducted to understand whether the Provincial Minimum Wage, the number of MSMEs, and the value of MSME investments contribute to labor absorption and to compare the analysis results of these sectors regarding labor absorption. This research is important because Micro, Small, and Medium Enterprises (MSMEs) are not only economic drivers but also major determinants of employment. In-depth understanding of this sector's role in the economic growth of East Java Province will provide a solid foundation for development planning in terms of sustainable labor absorption. This research applies a quantitative approach and uses secondary data from the years 2013-2022. The method used is multiple linear regression analysis using the SPSS application.
Digital Innovation in E-Commerce Education Towards Industry 5.0: Improving Student Competencies and Insights A Systematic Literature Review Darman, Andrianus; Suprianto, Agus; Wati, Andi Prasetyo; Murwani, Fulgentius Danardana; Wardana, Ludi Wishnu
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.v3i6.313

Abstract

The systematic literature review article on digital innovation in e-commerce education towards Industry 5.0 has the aim of; (1) digital innovation can be applied in the context of e-commerce education in Industry 5.0, (2) Students are prepared from university to face changes in the e-commerce business environment in Industry 5.0, and (3) students' competencies and insights need to be expanded from university. to new developments in the e-commerce business. Increasing e-commerce competence and insight for students is very important for increasing economic income and being able to compete in the global market. The method for writing a systematic literature review (SLR) article is the library research method sourced from Scopus, Emerald Publishing, and Sage Journal databases. The results of this literature review research are increasing student competence and insight in the e-commerce business through the ability to read customer behavior, the ability to minimize risks, the ability to read opportunities, and digital communication skills. These four components are students' strengths in running an e-commerce business in a dynamic digital innovation environment.
Navigating the Future: Trends and Innovations in the Development of Business and Management Education Zahroh, Ainun; Pratiwi, Galuh Aulia; Wardana, Ludi Wishnu; Murwani, Fulgentius Danardana; Wati, Andy Prasetyo
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.v3i6.315

Abstract

The latest trends in global business education and innovations that are changing teaching and learning paradigms. It is hoped that the findings from this research will provide in-depth insight into how business and management education can continue to develop and be relevant in an era that continues to change rapidly, as well as provide recommendations for improving the quality of global business education. It is hoped that this research can make a significant contribution to the development of curricula, teaching methods, and management strategies for business education in the future. This research uses the Systematic Literature Review (SLR) method by collecting and analyzing journals related to keywords. Based on the literature study conducted, the importance of the ability to identify and anticipate the latest trends and innovations in business and management education was found. Through in-depth analysis of innovative teaching methods and effective educational management strategies, this research helps build a strong foundation for the development of relevant, high-quality curricula. Thus, this research not only provides a better understanding of the dynamics of global business education but also supports efforts to improve the quality of graduates who are ready to face future business challenges.
Utilization of E-commerce and Social Media to Support Sustainable Business: Systematic Literature Review Triono, Edy; Nurjayanti, Atri Yunita; Prasetyowati, Andy; Wardana, Ludi Wishnu; Murwani, Fulgentius Danardana
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.v3i6.317

Abstract

The digitalization transformation has brought significant changes to the business world. In this context, e-commerce and social media have become two important aspects that influence business development. This research aims to analyze the impact of business digitalization transformation, especially in terms of the use of e-commerce and social media to support sustainable business. This study uses a systematic literature review (SLR), namely the library research method sourced from Scopus and Emerald Publishing databases. The results of this literature review research can be used to broaden insight and knowledge regarding the features of e-commerce and social media in supporting sustainable business, as well as being a consideration for business actors in making decisions to develop sustainable business.
Systematic Literature Review on Interest in Learning Entrepreneurship in Environmental Education Pratiwi, Galuh Aulia; Zahroh, Ainun; Iswanto, Huddy; Aji, Wasis Jatmiko; Wardana, Ludi Wishnu; Narmaditya, Bagus Shandy
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.v3i6.318

Abstract

The problem of unemployment has become increasingly worrying in Indonesia recently. Innovation is needed in learning to increase interest in entrepreneurship among pupils and students. This research aims to look at research trends regarding entrepreneurial interest in the educational environment. The method used is a systematic literature review (SLR). Data was collected from several journal articles indexed by Sinta 1-4 and Scopus. From the established criteria, 50 relevant articles were found to be reviewed systematically. The results of this research show: 1) there is an increase in research on interest in entrepreneurship in the educational environment from 2019 to 2024. 2) The variables that often appear are learning models and entrepreneurship education. 3) Research on entrepreneurial interest in the educational environment covers many variables, with a main focus on college students and students. 4) The use of quantitative research methods still dominates in this research. Suggestions for future researchers are to consider various research methods for a more comprehensive understanding of entrepreneurial interest.
The Influence Of Creative Projects Through Entrepreneurship Education On Entrepreneurial Motivation In Vocational High School Students: A Systematic Literature Review Sugihartono, Agus; Indah K, Luluk Nur; Wati, Andi Prasetyo; Murwani, Fulgentius Danardana; Wardana, Ludi Wishnu
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.v3i6.319

Abstract

The development of Vocational School Creative and Entrepreneurship Projects (PKK) is expected to produce graduates who can produce products and services that are needed by society while also having economic value. Therefore, PKK learning in vocational schools has an important role in preparing graduates to be ready to enter the world of work through entrepreneurship as well as being a preferred path to employment. The (SLR) method is used to compile this scientific article. About research methods: "Literature" refers to the critical analysis of ongoing research on a particular subject or in the form of scientific questions helps us build a mentality that is consistent with theories, findings, and previous research results to complete the problem formulation of this review. This research aims to study PKK subjects and hopefully be able to serve as a guide for 1. Vocational school education units in implementing PKK subject learning; 2. Vocational School Education Unit in developing and managing human resources, infrastructure, and equipment; 3. Educators and students in implementing PKK subjects who can become entrepreneurs. Learning Creative Products and Entrepreneurship, apart from that, in the Business Opportunities material, students can assess the existence of opportunities for business according to their respective skill competencies, students can provide ideas for their work in the form of innovative and creative products. In implementation, it is very effective and enjoyable for students, because it can develop students' abilities, while the teacher is a facilitator, according to the syntax in project-based learning where students are directed to create projects/products, starting from pre-scheduled planning to reporting results to the teacher.
Implementation of Digital Marketing through Social Media to Increase The Number of Visits at Ujung Suso Beach Tourism, East Luwu District Syam, Agus; Dajo, Fenly Crosby Cloria; Asmayanti, Asmayanti; Jufri, Muhammad; Halim, Nur
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.v3i5.331

Abstract

This research aims to understand how to improve the number of visitors to the Ujung Suso beach tourist destination after implementing digital marketing. The research method used is qualitative descriptive research. Data collection was carried out through observation, interviews and documentation techniques as well as using Voice of Customer (VOC) analysis. The data collected is processed by data reduction, data presentation, and drawing conclusions. Based on the research results, it shows that the implementation of digital marketing via social media Facebook and Instagram from February to March succeeded in increasing the number of visits to Ujung Suso beach tourism. This is proven by the increase in the number of visitors during the research period compared to the period before the implementation of digital marketing. So it can be said that digital marketing through social media is an effective strategy to increase tourist visits to Ujung Suso beach.
The Financial Performace of ESG (Environmental, Social and Governance) Star Listed Companies in Indonesia Prasadhita, Chandra; Nawawi, Muhammad
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.v3i5.335

Abstract

This study aims to decrypt the financial performance of companies in Star Listed Companies in Indonesia consisting of 8 companies by 2024. Companies that apply ESG principles can improve company performance, because they have innovative and creative resources in carrying out company activities. This research is expected to increase the urgency of companies in Indonesia in paying attention to ESG aspects in their business operations, because it sees that many Indonesian companies are still implementing ESG in order to be attractive to stakeholders and potential investors. Companies must also pay attention to intellectual capital in order to improve company performance to be efficient and effective.  
Electronic Government and Accountability: Systematic Literature Review, Framework, and Agenda for Future Research Antoni, Syafrul; Rahayu, Sri; Yudi, Yudi; Herawary, Netty
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.v3i6.340

Abstract

Electronic government (e-government) is an effective tool to enhance accountability in public organizations. However, the implementation of e-government to enhance accountability remains unclear and involves many complex processes due to multiple accountabilities disorder. The e-government elements that contribute to mitigating the disorders and dysfunctions of accountability relationships are still underdeveloped in the current literature. This paper aims to provide an understanding of how e-government can enhance organizational accountability by reviewing the relevant literature. This research employs a systematic literature review methodology using PRISMA reporting guidelines. The authors searched for scholarly articles in the online Elsevier (Scopus) database, written in English and accessible in full text. The study utilizes data from 18 articles to conduct the systematic literature review. The findings indicate that most previous studies on the impact of e-government on accountability were published in 2009 and 2010. Additionally, the findings show that developed countries dominate the research locations with a total of 16 articles, while only 2 articles pertain to developing countries. The predominant methodology used in studies on the impact of e-government on accountability is website content analysis, accounting for 9 articles.
Mechanisms of Implementation of e-Bupot Applications in The Fulfillment Taxation Obligations of PPh 23 and PPN Mulyanah, Mulyanah; Pratiwi, Refi; Aulia, Ratna Wulan
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.v3i5.345

Abstract

Mechanism for Implementing the E-Bupot Application in Fulfilling the Implementation of Income Tax Article 23 and VAT Tax Obligations at the Banten Province Youth and Sports Service. The purpose of this writing is: (1). To find out the mechanism for implementing the E-Bupot PPh Article 23 and VAT application at the Banten Province Youth and Sports Service. (2). To find out the obstacles that often occur in the process of implementing the E-Bupot application for PPh article 23 and VAT. The method used in this writing is the descriptive method, while the techniques used in the data collection process are observation, interviews and documentation methods. The results of this writing show that: (1). The Banten Province Youth and Sports Service in carrying out the preparation of proof of withholding of PPh article 23 and VAT is in accordance with applicable regulations, namely the Directorate General of Taxes Regulation Number PER-24/PJ/2021 concerning the form and procedures for making Proof of Withholding or Collection of Unified Tax. (2). The obstacles that often occur in reporting Proof of Withholding or Collection at the Banten Province Youth and Sports Service can be resolved except when inputting the tax period which does not match the tax period that must be reported.