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
 17   18   19   20   21 
The Effect of Entrepreneurship Education, Creativity and Entrepreneurial Motivation on Entrepreneurial Interest in the Millennial Generation in Makassar City Dewi, Dewi; Syam, Agus; Jufri, Muhammad
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.v4i2.341

Abstract

This study aims to determine the effect of entrepreneurship education, creativity and entrepreneurial motivation on interest in entrepreneurship in the millennial generation in Makassar City. This research is a quantitative descriptive study with a sample of 224 respondents and then analyzed based on multiple linear regression analysis. Data obtained through observation, documentation, and questionnaires. Based on the results of the study, the three factors (X) simultaneously have a significant influence on the millennial generation's entrepreneurial interest in Makassar City. However, based on a partially significant test, the entrepreneurship education variable (X1) does not have a significant effect on entrepreneurial interest (Y). While the creativity variable (X2) and the entrepreneurial motivation variable (X3) have a significant influence on the millennial generation's entrepreneurial interest (Y).
Human Resource Diversity Management and Knowledge Sharing: Gender Perspectives from Three Countries on The Asian Continent (Thailand, Japan, Indonesia) Fazriyani, Fanesha; Sanusi, Fauji; Damarwulan, Liza Mumtazah
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.v4i2.342

Abstract

This study reviews the literature on human resource diversity management and knowledge sharing. 11 international journals were taken as samples and then identified and analyzed. The author examines the implementation of human resource diversity management and knowledge sharing in several countries. This research study shows the importance of human resource diversity management (HRD) in encouraging knowledge sharing in the workplace and how Thailand, Japan, and Indonesia implement gender equality in organizations. The analysis results in this study concluded from the three countries that the role of women in organizations is very beneficial for increasing knowledge and the smoothness of an organization and can develop the Company's performance. However, it is still dominated by men. This article contributes to the literature on human resource diversity management and knowledge sharing, which will be a reference for future research.
The Influence of Taxpayer Awareness, Tax Sanctions, Tax Service Quality, and Tax Knowledge on The Individual Taxpayer Compliance Santoso, Steven Miracle; Pontoh, Grace T.; Said, Darwis
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.v4i1.348

Abstract

Taxpayers are increasing from year to year, but this is not balanced with decreasing taxpayer compliance. This study aims to examine and analyze the level of individual taxpayer compliance with construct determined by taxpayer awareness, tax sanctions, tax service quality, and tax knowledge. The data of study used primary data obtained from a questionnaire disseminated to respondents in the Gowa Regency of 79 respondents. The results of the study showed that taxpayer awareness has a significant influence on taxpayer compliance, tax sanction has a significant influence on taxpayer compliance, tax service quality has a significant influence on taxpayer compliance, and tax knowledge has a significant influence on taxpayer compliance. This indicates that taxpayer awareness, tax sanctions, tax service quality, and tax knowledge can increase individual taxpayer compliance
The System Design of Payroll Accounting Information System at Private Primary School in East Jakarta Putri, Yayang Novealita Wahono; Riwajanti, Nur Indah; Eltivia, Nurafni
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.v4i1.351

Abstract

This research aims to design a system design of payroll Accounting Information System (AIS) at a primary private school (Madrasah Ibtidaiyah Al-Baidlo/”MIAB”), East Jakarta to improve the efficiency of payroll business processes. Business Process Improvement was used as a design approach in this research, with an applied research type. Collect data by interview with Headmaster and Treasurer. The tool used to document business processes is the Bizagi Modeler. Automation is carried out to prevent human error and increase the processing speed of payroll business processes. The business processes that are designed will be tested by material and information technology experts. The result of this research is that the proposed (to-be) business process increases the simplification of payroll activities by improving the quality of fast and accurate decision making which has economic value. Using Business Process Modelling Notation allows this research to present proposed business processes related to needs and solutions to problems in the research objects observed. This research is proven to be able to increase the simplification of business processes, increase efficiency in decision making by school principals in a relatively short time from 337 minutes to 41 minutes or a time saving of around 296 minutes (equivalent to 4.93 hours).Cutting manual activities to automated processes increases the opportunity for fraud and human error.
The Impact of Intellectual Capital on Financial Performance Before, During, and After The Covid-19 Pandemic Crisis Rahmawati, Tsania; Andayani, Endang Sri; Restuningdiah, Nurika
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.v4i2.355

Abstract

This study aims to investigate the impact of intellectual capital components, namely human capital, structural capital, relational capital, and capital employed on financial performance before, during, and after the COVID-19 pandemic crisis. This study analyzed 829 observation units from 168 non-financial Indonesian companies from 2018-2022. The data were analyzed using panel data regression with the help of EViews 13. The findings showed that in a 5-year period, only RC and CE significantly improve financial performance. However, only CE significantly improve financial performance before, during, and after the COVID-19 pandemic crisis. This indicates that non-financial Indonesian companies rely heavily on physical and financial capital investment in improving financial performance, both in non-crisis and crisis conditions. The findings offer implications for management and investors regarding the importance of optimizing IC investment, especially RC and CE efficiently to achieve high financial performance under uncertain conditions.
The Effect of Corporation Reputation Mediation on Enterprise Risk Management (ERM) Disclosure and Firm Value Firdausiyah, Zakiyah Fitri; Utami, Helianti; Sudarto, Triadi Agung
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.v4i2.356

Abstract

Enterprise Risk Management (ERM) disclosure can support companies to assess various threats and opportunities to maintain the firm's competitive advantage. The aim of this research is to analyze the effect of Enterprise Risk Management (ERM) disclosure on firm value with corporate reputation as a moderating variable. The research method used is an explanatory descriptive quantitative approach. The sample population for this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. The sampling technique used was purposive sampling, so that 38 companies were obtained. Data analysis techniques use inner model, outer model and hypothesis testing with the help of SmartPLS 4.0.9.5 software. The research results show that Enterprise Risk Management (ERM) disclosure and corporate reputation have a positive and significant effect on firm value. Corporate reputation has a positive and significant effect in mediating Enterprise Risk Management (ERM) disclosure on firm value. This research also uses profitability and firm size as control variables. The results of profitability research do not have a positive effect on firm value. Firm size has a positive effect on firm value. Recommendations for further research are to expand the variables used, such as corporate social responsibility, intellectual capital, corporate governance structure.
A Marine Tourism Management Model Based on Community-Based Tourism and Its Role in Increasing The Income of Coastal Communities in Balikpapan City Markhamah, Siti; Soesilowati, Etty; Rahmawati, Farida
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.v4i2.357

Abstract

This study aims to describe the management of community-based tourism in the coastal area of Balikpapan City, analyze the suitability between the assessment of interests and expectations of the community towards the implementation of CBT dimensions, and determine the effect of marine tourism development on increasing the income of coastal communities. Data analysis was conducted using Quantitative Descriptive Analysis, Importance-Performance Analysis, and Multiple Regression Analysis. The results show that the management of community-based marine tourism in the coastal area of Balikpapan City is generally in the good category. Multiple linear regression analysis shows that CBT-based marine tourism has a significant influence on increasing the income of coastal communities. Practical suggestions include increasing the protection and conservation of coastal ecosystems through the involvement of visitors and coastal communities, as well as involving the community more in tourism-related policy making
Forecasting Analysis of Production and Sales of LCGC Cars in Indonesia Imansyah, Yahya; Imaroh, Tukhas Shilul
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.v4i2.360

Abstract

This study aims to analyze the forecasting of production and sales of LCGC cars. The population of this study is LCGC cars circulating in Indonesia, with samples of sales data wholesale, retail sales and production of LCGC cars form Toyota, Daihatsu and Honda in Indonesia. The data analysis method uses POM QM for Windows. The results found that of the 4 time series and causal forecasting methods: Trend Analysis, Moving Average, Exponential Smoothing, and Linear Regressions. The Exponential Smoothing method has the best level of accuracy, with each alpha value for Wholesale α=0.51, Retail Sales α=0.37, Production α=0.70. The implications of this research are discussed in the article.
Determinants of Green Purchase Intentions for Eco-friendly Skincare Products Royani, Ida; Sofriana Imaningsih, Erna
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.v4i2.367

Abstract

Rising public awareness of various environmental issues has significantly altered consumer behavior, leading to a greater preference for eco-friendly products. This study aims to examine and evaluate the impact of environmental concern, altruistic values orientation, and perceived behavioral control on green purchase intention, with attitude as a mediating variable. The subjects of this research are individuals aware of environmental issues and the N’PURE skincare product line, residing in Jakarta, Bandung, Semarang, Surabaya, Yogyakarta, and Tangerang. A total of 153 respondents participated in this study. Purposive sampling was employed for sample selection, and the analysis was conducted using structural equation modeling (SEM) with the SmartPLS analytical tool. The study findings reveal that environmental concern, altruistic value orientation, and perceived behavioral control play significant and substantial roles in shaping consumer attitude. Both environmental concern and altruistic value orientation contribute positively, albeit modestly, to the intention to purchase eco-friendly products. Conversely, perceived behavioral control demonstrates a strong and significant effect in determining consumers' intentions to buy green products. Additionally, attitude significantly influences the propensity of consumers to purchase eco-friendly products. Consumer attitude fully mediates the impact of environmental concern on the intention to choose green products, as well as the effect of altruistic value orientation on this intention. Meanwhile, attitude serves as a partial mediator in the influence of perceived behavioral control on the intention to buy eco-friendly products. This study provides valuable theoretical and practical insights into consumer purchasing patterns regarding eco-friendly products.
Determining Key Factors of Customer Satisfaction and Repurchase Intention for Azarine Cosmetic on Shopee Noviandari, Sandra Rosa; Fachrodji, Achmad
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.v4i2.368

Abstract

With the development of the beauty industry, especially in the realm of local products, companies need to maintain customer loyalty. This study aims to evaluate the relationship between EWOM, brand image, product quality, and price perception that influence repurchase intentions and their impact on customer satisfaction of the Azarine Cosmetic brand on the Shopee platform. Using a quantitative approach, this study involved 135 respondents in Jabodetabek who have used Azarine products and purchased them on Shopee at least once. The data analysis method used was Structure Equation Modeling-Partial Least Squares (SEM-PLS). The study results indicate that product quality and price perception have a significant impact on customer satisfaction and repurchase intention. Meanwhile, EWOM and brand image do not have a significant impact on customer satisfaction and repurchase intention. Customer satisfaction also significantly affects repurchase intention. Customer satisfaction partially mediates the relationship between product quality and repurchase intention, but does not mediate the relationship between EWOM, brand image, and price perception on repurchase intention.

Page 19 of 29 | Total Record : 286

 17   18   19   20   21 

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