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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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Ulil Albab: An Ancient Methodology for Building Corporate Spiritual Responsibility (CSpR) Rismawati, Rismawati; Retnowati, Wulan; Supriadi, Supriadi
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.v3i6.353

Abstract

Corporate Social Responsibility (CSR) aims to balance economic, social, and environmental impacts, but often lacks spiritual and ethical depth. This research introduces Corporate Spiritual Responsibility (CSpR) using the Ulil Albab methodology, rooted in Islamic tradition. The Ulil Albab method integrates intellectual and spiritual faculties through Zikir (remembrance), Do’a (prayer), Tafakur (reflection), and Tahanuts (seclusion), known collectively as ZDTT. By grounding CSR in spiritual awareness, this approach fosters more authentic and impactful social responsibility. The methodology combines sensory perception, rational thought, heart intuition, and divine revelation, offering a holistic approach to knowledge. Implementing CSpR aligns corporate actions with spiritual principles, ensuring ethical integrity and sustainability. The study explores how CSpR can transform CSR practices, its practical implications, and its role in creating a more ethical corporate culture. CSpR enhances businesses' moral fabric, helping them navigate ethical dilemmas and build stakeholder trust.
Optimization of Forecasting Method Selection in Overcoming Material Overstock and Stockout Problems in Instant Food Production (Case Study at PT. Mama Fuji Group) Pertiwi, Indah Tri; Imaroh, Tukhas Shilul
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.v3i6.374

Abstract

PT Mama Fuji Group is a company that sells instant food through online platforms, such as Shopee, Lazada, Tokopedia, and Tiktok Shop. In 15 months in Q3 2022 - Q3 2023,  PT Mama Fuji Group has a high fluctuation level, leading to a gap between production numbers and the actual demand. This problem causes several losses from the overstock or out-of-stock in finished goods warehouse. Hence, a company should prepare an effective production planning system, such as Forecasting. This research aimed to determine the most valid Forecasting using quantitative descriptive research methods with the Time Series method, such as Moving Average, SES (Single Exponential Smoothing), DES (Double Exponential Smoothing), or Holt’s Method, Linear Exponential Smoothing (Winter Method), and Trend Linear. Data is analyzed with Microsoft Excel and Minitab 22 software. Based on ABC analysis, products with code RNDG700, KB0002, KB0001, RNDGMINI, and DNDNG160 are the A class and five highest contributors, with 65,58% of total product value, and Winter Method becoming the best method, which had the most minor error presentation for the entire product item with MAPE value from each item is RNDG700 for 1,16%, KB0002 for 8%, KB0001 for 5%, RNDGMINI for 25% and DNDNG160 for 3,92%.
The Role of Technology in The Transformation of Accounting Financial Audit Case Study of Blockchain Implementation in The Audit Process Lifaldi, Bahri; Hasanudin, Agus Ismaya; Ismawati, Iis
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.193

Abstract

With the increasing number of cyber attacks and data security breaches, the protection of financial information is becoming increasingly important. Conventional financial audit systems may not have adequate mechanisms to protect sensitive data from the rapidly evolving digital security threats. The aim of this research is to determine the role of technology, particularly blockchain technology, in transforming the financial audit process in accounting practice, and to understand the impact of implementing blockchain technology in the financial audit process on the efficiency, transparency, and accuracy of financial information. The research method used in this study is a Systematic Literature Review (SLR). The results of this study indicate that the use of blockchain technology in financial audit practice provides an effective solution for improving the integrity, reliability, and quality of financial reports presented by companies. Keywords: technology, financial audit, blockchain
Optimizing Social Media as a Marketing Media for Kampoeng Farmers' Coffee Products (Case Study of PT. Galang Smart Indonesia) Syam, Agus; Yuniarti, Sri; Isma, Andika
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.307

Abstract

This research aims to determine the optimization of social media in marketing Kampoeng Farmer Coffee Products at PT. Galang Smart Indonesia. The research method used is descriptive qualitative research using data collection methods through observation, interviews and documentation. The data that has been collected is processed using data reduction steps, data presentation, and drawing conclusions/verification. The research results show that the management of Instagram and WhatsApp social media in marketing Kampoeng farmer coffee products can be said to be quite optimal. Optimization is carried out starting from the use of features on Instagram social media such as Feed, Instastory, Direct Message, Caption, Tags and Hashtags, and Reels. On WhatsApp Business, the catalog feature, status and message features are used automatically. By optimizing social media, Instagram and WhatsApp, it influences the level of sales at PT. Galang Smart Indonesia
Determinants of Integrity of Financial Statements in Indonesia Maharani, Alfina; Pandapotan, Fransisco
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.321

Abstract

The importance of integrity of financial statements is to assist the stakeholders and investors make improved assessments and decisions. Financial statements are presented according to the standards of accounting. Therefore, this research aims to investigate the influence of corporate governance, internal control system and company size on integrity of financial statements, as well as to prove the inconsistently findings from the prior studies. In this research, the corporate governance is proxied by independent commissioners and audit quality. The population used in this research is all state-owned enterprises listed on Indonesia Stock Exchange period 2019-2021. Purposive sampling technique was used, resulting a grand total of 108 observations. Using the multiple linear regression by SPSS 25 version, the results of this research reveal that internal control system and firm size have positive and significant influences on the integrity of financial statements while independent commissioners and audit quality do not have any significant influences on the integrity of financial statements.
Literature Review: Innovations in Business Learning to Enhance Competencies and Insights of Vocational Students Isnaini, Arif; Faizin, Moh; Murwani, F. Danardana; Wati, Andy Prasetyo
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.322

Abstract

This research focuses on improving the competencies and insights of students in business learning at Vocational High Schools (SMK). Lack of innovation in teaching methods often results in a disinterest and lack of understanding of business materials. The study aims to explore and implement innovative approaches, such as technology integration and project-based learning, to enhance students' learning experiences. The use of technology, project-based learning, and collaboration with local business practitioners have shown positive results in increasing students' interest and understanding of business materials. The study emphasizes the importance of adopting innovative teaching methods to improve the relevance and effectiveness of business education in Vocational high schools.
Analysis of System Performance and Public Transportation Services of Trans Metro Dewata Bali Bus Rapid Transit (BRT) on Public Interest in Bali Province Prihatini, Hikmah Tri; Mukhlis, Imam; Utomo, Sugeng Hadi Utomo
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.324

Abstract

This study analyzes the influence of various factors (safety, security, comfort, affordability, equality, and order) on interest in using the Trans Metro Dewata Bali Bus Rapid Transit as a mode of public transportation in Bali. This research uses quantitative descriptive method with primary and secondary data collection and questionnaire distribution. Determination of the sample using the slovin formula with simple random sampling technique distributed to the Balinese people with a total of 100 samples. Testing the feasibility of the research instrument using the validity test calculated in the SPSS program. The results showed that the variables together had a significant influence on interest in using the system, with an R Square value of 0.368, indicating that 36.8% of the variance in interest could be explained by these factors. However, 63.2% of the variance is influenced by other variables not included in this study
Planning Development of Sustainability Tourism of Jikomalamo Beach in Ternate City, North Maluku Province Habib, Supriadi M. Hi; Wahjoedi, Wahjoedi; Haryono, Agung
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.333

Abstract

The tourism sector is a mainstay of Indonesia to increase revenue, both from the national level to the regional level. the level of development and optimal management of tourism has significant potential to increase the economic growth of a region, therefore, it needs proper planning, especially in the context of decision-making and policy. One of the areas that are developing this tourism area is the city of Ternate, north Maluku province, which is developing jikomalamo beach tourism using the guidelines of the regional long-term development plan and the vision and mission of Ternate city. This research uses a quantitative approach that is analyzed using SWOT, \ intending to determine the order of priority for planning the development of the jikomalamo beach tourism area based on the Tourism Development Master Plan document. The results of this study indicate that all the strengths, weaknesses, opportunities, and threats that have been owned by the tourist destination are quite good if analyzed comprehensively. This can be seen from the results of the analysis which reveals that the strengths and opportunities possessed by Jikomalamo beach tourism have a higher average value than the weaknesses and threats. However, in the development of the beach tourism area, there is no cooperation between the government and the local community so the development process does not guarantee sustainability in the development of these tourist destinations
Data Analytic in Internal Auditing: A Scoping Review Dushyirehamwe, Anne Marie; Utami, Helianti; Diana Tien Irafahmi
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.334

Abstract

Technology has become a more significant component of internal and external audits, and rapid changes are occurring in auditing procedures to reflect developments in the business world. This study aims to review existing literature on Data Analytics in Internal Auditing. The research utilizes the scoping review method, which follows the protocol established by Arksey and O'Malley (2005). The investigation has 20 years of observation, from 2003 to 2023. Thirty-nine articles were selected from electronic databases: Sage Journals, Springer, Taylor & Francis, Wiley, Emerald Publish, and Science Direct. The mapping research demonstrates the growth of data analytics in internal auditing. Key findings indicate that data analytics offers numerous advantages for internal auditing, including improved risk identification, enhanced fraud detection, increased operational efficiency, and better decision-making support. However, significant challenges persist, including issues related to data quality, skills gaps, organizational resistance, and technological constraints, emphasizing its crucial role in improving internal audit effectiveness and efficiency and indicating which skills internal auditors need to gain knowledge about internal auditing technology. The Review concludes by identifying gaps in the literature and suggesting future research directions to further advance our understanding of data analytics in internal audits and its implications for organizational performance and compliance.
The Influence of Entrepreneurship Education and Family Environment on Entrepreneurial Interest Through Self-Efficacy (Study on XI Class Students in The Concentration of Digital Business Expertise SMK In Kediri City) Fitri, Febriana; Pratikno, Heri; Wardhana, Ludi Wishnu
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 2 (2024): December 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i2.338

Abstract

This study aims to examine the effect of entrepreneurship education and family environment on entrepreneurial interest through self-efficacy. By using this sampling technique, sampling can ensure a fair opportunity for each category in the population, especially class XI students majoring in Digital Business at SMK Kediri City. This means that the higher the Entrepreneurship Education received by students, the higher the level of influence on student self-efficacy. This means that the higher the family environment that students have, the higher the level of influence on student self-efficacy. This means that the higher the self-efficacy of students, the higher the level of influence on students` entrepreneurial interest. Entrepreneurship education has a direct effect on entrepreneurial interest. This means that the higher the entrepreneurship education received by students, the higher the level of influence on student entrepreneurship interest. Family environment has a direct effect on entrepreneurial interest. This means that the higher the family environment that students have the higher the level of influence on student entrepreneurship interest.

Page 18 of 29 | Total Record : 286

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