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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 Influence of Social Presence on Purchase Intention in Live Video Commerce (Empirical Study in Bandung City) Putri, Anida Juliana; Syahputra, Syahputra; Pradana, Mahir
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.v4i1.380

Abstract

The rapid development of internet technology has changed the way we live and interact. The increasing number of internet users in Indonesia has encouraged business actors to be more innovative in marketing their products digitally. The emergence of direct shopping features on various social media platforms has revolutionized the way consumers shop, allowing transactions to occur instantly and interactively. There is competition between e-commerce that uses live video features such as Shopee, TikTok, Tokopedia, and Lazada. This study aims to determine the role of social presence on purchase intention mediated by immersive experience and trust in live video commerce features in Indonesia. The research methodology employed is a descriptive and quantitative approach, which utilizes data acquisition techniques through online questionnaires to obtain 385 respondents. Purposive sampling is implemented in conjunction with nonprobability sampling. The data collected will be analyzed using SmartPLS version 3.9. The results of this study found that social presence has no effect on purchase intention. Keywords: Social Presence, Live Video Commerce, Purchase Intention.
Bibliometric Analysis: Mapping the Role of Intellectual Capital in Enhancing Excellence Competing Colleges Dewi, Gst. Ayu Ketut Rencana Sari; Ramantha, I Wayan; Mimba, Ni Putu SH; Suryana , I Gusti Ngurah 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.v4i1.381

Abstract

In the knowledge economy, competitive advantage in Higher Education (HE) is based on intangible assets of Intellectual capital such as quality in teaching, research, innovation, image, reputation and stakeholder relations. Several studies have been conducted to analyze how intellectual capital contributes to competitive advantage in different contexts. However, it is still rare in the higher education sector. This study aims to fill this gap by providing knowledge mapping and evaluating articles , the role of intellectual capital contribution to competitive advantage in higher education. This study was conducted through a literature study using a bibliometric meta-analysis method approach . This study analyzed 13 publications taken from the Google Scholar database. The results of the study propose the development of variables that are able to improve the relationship between the role of intellectual capital contribution to competitive advantage in higher education comprehensively. The fields of leadership style, innovation and university performance are often associated with the context of university competitive advantage.
Profitability, Leverage, Firm Value through Dividend Policy (Empirical Study on Coal and Lignite Mining Sub-Sector Companies on the IDX 2017-2022) Suryani, Emma; Sanusi, Fauji; Sunenti, Sunenti
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.v4i2.383

Abstract

This study examines the influence of profitability and leverage on firm value as mediated by dividend policy. The research employs quantitative approaches, examining comparative cause-and-effect links utilizing secondary data from each company's financial records, obtained from either the company's official website or the IDX. This study used a non-probability, purposive sampling technique in coal and lignite subsector companies listed on the IDX from 2017 to 2022, using complete financial data. The research data is panel data examined using Eviews 12 with the subsequent steps of analysis: descriptive statistics, regression model estimation, classical assumptions, panel data regression, and path analysis using the sobel test. The analysis suggests that profitability and leverage have a significant positive effect on firm value, dividend policy has no effect on firm value, profitability has no influence on dividend policy, and leverage increases dividend policy. Consequently, dividend policy cannot mediate the effect of profitability but can mediate the effect of leverage on firm value.
The Role of Management Control Systems in Enhancing Business Strategy Effectiveness and Innovation: Implications for Company Performance Fazri, Edward; Muttaqin, Galih Fajar; Bagaskara, Kurniarga
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.v4i1.394

Abstract

This study investigates the role of Management Control Systems (MCS) in supporting business strategy effectiveness and innovation, and how these factors influence company performance within the financial services sector. Using a quantitative approach, data were collected through structured questionnaires distributed to 150 financial service companies in Indonesia. The analysis, performed using Partial Least Squares Structural Equation Modeling (PLS-SEM), indicates that MCS positively influences both business strategy effectiveness and innovation. Additionally, the findings reveal that both business strategy effectiveness and innovation significantly contribute to improved company performance. These results underscore the importance of MCS as a strategic tool for fostering innovation and aligning business strategies, ensuring that organizations can navigate dynamic market environments effectively. The study offers practical insights for managers in financial services, emphasizing the need to leverage MCS not only for operational oversight but also as a facilitator of strategic alignment and innovation. Future research may explore these dynamics across different sectors and regions to further validate these findings.
Enhancing Payroll Systems for Accountability and User Experience: A Case Study at Kanindo Cooperative, Malang Ekasari, Kurnia; Afandi, Aang; Yolandra, Aulia Hafida Ade
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.v4i2.404

Abstract

The research aims are to evaluate and develop a payroll accounting information system for the Cooperative Agro Niaga Indonesia Syariah Malang, East Java, which functions as the research object. The analytical approach employs the Business Process Management (BPM) framework, while the system design process employs the ADDIE model. The researcher selected the BPM framework to evaluate the integration of information technology in the accounting information system process more thoroughly. Research is done in five stages. The problem analysis step comes first. At this stage, the information on company issues taken through interviews, documentation, and observational data collection. The second stage involves designing the system using the Business Process Management Notation (BPMN) model and matrix. The third step involves developing a web-based employee payroll accounting information system. The company develops this system to improve the quality of its commercial operations. The implementation stage, which includes evaluation, comes last. This study distinguishes itself by integrating the BPMN framework and ADDIE model to address the complex requirements of payroll accounting systems in a sharia-based cooperative context. Unlike prior studies, this research offers a dual-methodological approach that combines detailed business process visualization with iterative system refinement, ensuring a higher degree of standardization, automation, and user-friendliness. The application in Cooperative Agro Niaga Indonesia Syariah Malang represents a novel contribution by tailoring IT solutions to the unique needs of a rapidly growing sharia financial institution, demonstrating scalability and adaptability for similar organizations.
Project Selection for Construction Businesses in Indonesia Using AHP: A Case of CV. Maezurra Indotama Maharani, Shafa Dwidiva; Siallagan, Manahan Parlindungan Saragih
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.v4i2.407

Abstract

The construction industry is the backbone of Indonesia's economy but needs operational inefficiencies like slow payment processes and a complicated bureaucratic structure. The research applies AHP to analyze the project selection criteria of small firms in the particular case of CV. Maezurra Indotama. Key decision criteria were identified through expert interviews and pairwise comparisons contract management, fund security, and schedule management. The findings indicate the high importance of contract review periods at 42.2%, client's fund availability at 47.0 %, and payment scheduling at 29.1%. The School Renovation Project came out as the most preferred option, aligned with the strategic focus. Suggestions and the way forward include enhancement of contract management through standard templates, preparation of adequate funds, and setting reasonable timelines. With these attributes in place, competitive growth of the construction sector will be achieved.
The Effect of Entrepreneurship and Self-Efficacy on Entrepreneurial Interest Through Locus of Control as An Intervening Variable Purwantiningsih, Estu Setyo; Wardoyo, Cipto; Wardana, Ludi Wishnu
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.361

Abstract

This research aims to assess students' interest in entrepreneurship. In this study, the locus of control serves as a mediator between entrepreneurship, self-efficacy, and entrepreneurial satisfaction. This research is based on multiple prior studies. The participants are students from public service colleges with fashion businesses in Mojokerto, specifically from SMKN 1 Sooko and SMKN Jatirejo, who are studying commerce in the eleventh and twelfth grades of the fashion department. The sample consists of 237 students who took part in an online survey, and the data was analyzed using linear regression modeling (PLS-SEM). The findings indicate that entrepreneurship and self-efficacy positively impact job satisfaction through the management environment.
Spillover Effect Analysis of Economic Growth between Regency City in Jambi ProvinceCity Berlian, Salshabila; Sumanto, Agus; Dwiputri, Inayati Nuraini
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.362

Abstract

The goal of this research is to ascertain how spatial relationships between regions function, what areas help each region individually, and how Jambi City has spillover effects to other locations within Jambi Province. The methods employed were Moran Scatterplot, Moran Index, Local Indicator of Spatial Autocorrelation (LISA), and overlay analysis. The findings demonstrate that there is a clustering pattern for areas with comparable features and that all of the regencies and cities in the province of Jambi have an overall positive autocorrelation. Two cluster patterns have been identified in the eastern region, according to the LISA study. Muaro Jambi Regency and East Tanjung Jabung Regency fall into the high-high group, whereas Kerinci Regency falls into the low-low category. In Bungo Regency, Jambi City, Sungai Penuh City, Kerinci Regency, and Sarolangun Regency, on the other hand, the construction sector is the predominant growing sector and enjoys a comparative advantage, according to the overlay analysis results. In contrast, Bungo, Tebo, Sarolangun, and Kota Sungai Penuh are less affected by the processing sector.
Analysis of The Effect on Economic Growth, Foreign Investment, Population and Energy Consumption on Co2 in Asean Economies Al-Azizi, Zuraida Hafsa; Rahmawati, Farida; Rokhmani , Lisa
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.363

Abstract

ASEAN member states have proactively taken steps to address climate change issues at the national, regional and global levels. However, the rapid growth of the global economy and human activities on climate is increasing and has become a cause of environmental damage. This study aims to examine the effect of economic growth (GDP), foreign investment (FDI), population and energy consumption on CO2 emissions and examine the determinants of dynamic interaction of long- and short-term relationships using fixed effects panel data models and vector error correction models (VECM) for five ASEAN countries namely Indonesia, Malaysia, Philippines, Thailand and Vietnam using panel data with a time span of 1997 to 2020. The results of the fixed effects panel model test confirmed that economic growth, foreign investment and energy consumption affect CO2 emissions while population has no effect on CO2 emissions. In simultaneous testing, economic growth, foreign investment, population and energy consumption variables jointly affect CO2 in ASEAN countries. In addition, the VECM test results confirm that economic growth, foreign investment and energy consumption affect the CO2 of ASEAN countries in the long run, while population has no effect on CO2 of ASEAN countries in the long run. Other findings confirmed the existence of homogeneous causality relationship of GDP and FDI to CO2 and vice versa CO2 has homogeneous causality relationship to GDP and FDI. Population and Consumption have heterogeneous causality relationship to CO2. These variables are different in different situations and in different countries. The above results are expected that stakeholders can formulate appropriate policies.
The Influence of Leader Member Exchange on Employee Performance with Work Engagement and Innovative Behaviour as Mediating Variables in OPD (Regional Device Organizations) Within The Pasuruan District Government Prilatama, Aris; Murwani, F. Danardana; Winarno, Agung
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.364

Abstract

The performance of government offices is strongly influenced by the performance of employees who are the spearhead of the organization. This research is quantitative research using descriptive and explanatory analysis. The sampling method used in this study uses probability sampling method with stratified random sampling method. The population in this study were all Pasuruan Regency Government Employees, with a minimum employee tenure of 1 (one) year and an employee age range of 20 - 56 years. The total population in this study was 343 Pasuruan Regency Government Employees. The number of samples in this study was determined using a sample size calculator so that what was obtained from the calculation was 217 samples as sample respondents in this study. Based on the results of the study showed that: (1) leader member exchange has a positive and significant effect on employee performance; (2) leader member exchange has a positive and significant effect on work engagement; (3) leader member exchange has a positive and significant effect on innovative behavior; (4) work engagement has a positive and significant effect on employee performance; (5) innovative behavior has a positive and significant effect on employee performance; (6) leader member exchange has a positive and significant effect on employee performance through work engagement; (7) leader member exchange has a positive and significant effect on employee performance through innovative behavior

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