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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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Exploring the Role of Perceived Value and Customer Attitude in Co-Branding: Impact on Purchase Intention for Somethinc Cosmetics X Bittersweet by Najla Nurrosidah, Ali; Djatmika, Ery Tri; Dewi, Titis Shinta
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.v4i3.365

Abstract

This study explores the effect of co-branding on the purchase intention of collaboration products between Somethinc and Bittersweet by Najla, focusing on perceived value and customer attitude. Using a quantitative approach with data analyzed via PLS-SEM through the SmartPLS 3.2.9 application, the research involved 385 respondents who use Somethinc products. The study supports seven hypotheses regarding investigates how co-branding influences the intention to purchase. Findings indicate that the compatibility of products and brands in co-branding significantly influences consumer purchase intention. Co-branding also positively affects perceived value, with better co-branding leading to higher perceived value among consumers. Additionally, co-branding impacts customer attitude, and both perceived value and customer attitude significantly affect purchase intention for collaboration products. Notably, the direct effect of co-branding on intention to purchase is smaller than the indirect effect through perceived value and customer attitude. This highlights that perceived value and customer attitude are strong intervening variables that moderate the effect of co-branding on intention to purchase. This research provides an understanding that co-branding for different product categories must have compatibility in products, brands, and promotions to target the same segment, so as to increase consumer perceived value and consumer attitudes towards collaboration products, thus influencing consumers to be interested in buying collaboration products.
Influence Of Electronic Service Quality And Brand Trust On Customer Loyalty Through BRImo Product Image Budiani, Anna; Sopiah, Sopiah; Siswanto, Ely
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.v4i3.366

Abstract

Today's digital banking world is no longer an option, but has become the main requirement in banking transactions in the digitalization era. Customer needs have shifted to demands for easy, fast, and reliable services. Related to this, banks must have digital services such as customer service that is always on-time and a reliable back office in fulfilling various customer needs related to digital banking transactions. The use of ATM machine facilities, Internet Banking, SMS Banking and Mobile Banking as a form of the trend of the phenomenon of digitization of banking services can support the quality of service (service quality) of national banking. Through the presence of digital machines, users can enjoy banking services anywhere (banking everywhere) with the speed and convenience offered by digital products. BRI mobile as a mobile banking service that has been widely used by the public needs to maintain customer loyalty to get the maximum benefit from transactions made by its customers. This study aims to determine the effect of electronic service quality (KLE) and brand trust (KM) on customer loyalty (LN) through product image (CP) on BRImo users at PT.bank Rakyat Indonesia.Tbk Branch Office Probolinggo by answering 7 (seven) hypotheses. This study uses a quantitative approach using the partial least squares equation model (PLS-SEM). The sample in this study were BRI Savings customer respondents who used the BRImo application for less than 3 (three) years to more than 5 (five) years using non-probability sampling techniques. The results of the analysis show that KM has a positive and significant effect on LN, as well as CP has a positive and significant effect on LN. Meanwhile, KLE has no significant effect on LN. Furthermore, the results show that CP is able to mediate the relationship between KM and LN, although it cannot mediate the relationship between KLE and LN. The implications of these findings can provide a theoretical basis and reference for BRI to focus their attention on the importance of effectively utilizing brand trust in developing product image to influence customer loyalty.
The Influence of Influencer Marketing and Store Atmosphere on Purchase Decision through Purchase Intention as Intervening Variable : A Case Study on Café Consumers in Malang City Khusnia, Rif’atul; Pratikto, Heri; Rahayu, Wening Patmi
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.v4i3.372

Abstract

This study investigates the influence of Influencer marketing and Store atmosphere on Purchase decision with Purchase intention as an intervening variable among café consumers in Malang City. Based on the Theory of Planned Behavior (TPB), the research aims to fill research gaps concerning the effects of these variables in the rapidly evolving context of digital marketing. The research employed Smart PLS SEM to analyze data from 385 respondents of Generation Z aged 12-27 years. The results indicate that Influencer marketing has a positive and significant impact on Purchase intention, though it does not directly affect Purchase decision. Conversely, Store atmosphere significantly influences both Purchase intention and Purchase decision among café consumers in Malang. Furthermore, Purchase intention acts as a significant intervening variable between Influencer marketing, Store atmosphere, and Purchase decision. These findings provide insights for café owners and marketing practitioners to consider effective strategies in enhancing the influence of store atmosphere and utilizing influencers to improve consumer purchase decisions
Green Innovation and Green Accounting on Financial Performance: Literature Review and Future Research Agenda Lestari, Ni Luh Putu Ratna Wahyu; Wiagustini, Ni Luh Putu; Wirakusuma, Made Gede; Sisdyani, Eka Ardhani
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.v4i3.377

Abstract

This review synthesizes previous literature with the aim of describing and analyzing the state-of-art for evaluating green innovation and green accounting, primarily focusing on financial performance. In addition, it aims to identify institutions and journals that lead publications, theories used, and countries that have researched the most on the influence of green innovation and green accounting on financial performance. Through a systematic literature review (SLR), a search on publish or perish resulted in the receipt of 30 peer-reviewed papers published up to March 2023. Although there was no time limit, the oldest paper was published in 2003, indicating that research on the impact of green innovation and green accounting Financial performance is a topic that is still of great interest today. China, America, as well as the UK and Germany are the countries that publish the most on this theme. In addition, this paper outlines various research gaps on this topic, especially from a methodological point of view. This work has important meaning for industry in formulating policies and strategies to encourage the use of green innovation and green accounting in improving its financial performance. Based on the results, a research agenda for the future has been established.
Analysis of Market Structure and Competitiveness of Indonesian Pepper Exports Against Vietnam, China, The United States and Germany Safitri, Farisa Indah; Taufiq, M.; Utami, Anisa Fitria
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.v4i3.386

Abstract

Indonesia is one of the largest pepper producers in the world. Indonesia's pepper exports are mostly destined for Viet Nam for re-export purposes. Therefore, the government supports direct exports to major countries such as the United States, Germany, and China. The competition in the world pepper trade is very tight, judging from the intensity of the countries that are included in the world pepper trade. This study aims to determine the market competition structure and competitiveness of Indonesia's pepper exports for the 2003-2022 period. The method used is descriptive statistics. The analyses used in this study were the Hircshman-Herfindahl Index (HHI), Concentration Ratio (CRn), Revealed Symmetric Comparative Advantage (RSCA), and Export Product Dynamic (EPD). The results of the analysis show that the pepper market structure in Vietnam, China, the US, and Germany is in the form of an oligopoly with high market concentration. The RSCA value of Indonesia's pepper is greater than that of Brazil. This means that Indonesia has a comparative advantage and is highly competitive. Meanwhile, China's EPD value shows the position of the Rising Star. Viet Nam and the US show the position of Lost Opportunity. Meanwhile, Germany showed the position of Retreat.
Access to Finance and Risk Financial Attitude: Bridging Financial Literacy with MSME Sustainability Cahyaningtyas, Susi Retna; Karim, Nina Karina; Lenap, Indria Puspitasari; Yunita, Alma
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.v4i3.408

Abstract

This study aims to examine the direct effect of financial literacy and sustainability on micro, small, and medium enterprises (MSMEs) in Mataram, Indonesia. The study also analyzes the mediating effect of access to finance and financial risk attitude on the relationship between financial literacy and sustainability in MSMEs in Mataram, Indonesia, supported by the Resource-Based View (RBV), Knowledge-Based View (KBV), Pecking Order Theory, and Dual Process Theory. In addition, this study uses a descriptive quantitative methodology, where questionnaires were distributed to MSME practitioners in Mataram, and the data were analyzed using Structural Equation Model Partial Least Square (SEM-PLS). The findings indicate a positive relationship between financial literacy, access to finance, and financial risk attitude towards sustainability in MSMEs in Mataram. Furthermore, there is a significant effect of access to finance and financial risk attitude as mediators in the relationship between financial literacy and sustainability. Therefore, this study provides valuable insights for MSME practitioners to improve their financial knowledge and skills to support business growth and sustainability.
The Impact of Rights Issues on Capital Structure and Profitability of Banking Companies Listed on the Indonesia Stock Exchange: A Comparative Analysis Before and After Rights Issues: A Comparative Analysis Before and After Rights Issues Irma, Irma; Antong, Antong; Rismawati, Rismawati
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.v4i3.412

Abstract

This study investigates the impact of rights issues on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a comparative analysis of key financial ratios—Current Ratio (CR), Debt-to-Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), and Price-to-Earnings Ratio (PER)—the research aims to determine whether significant differences exist before and after rights issues. The findings reveal that rights issues significantly improve liquidity (CR) and market valuation (PER) while reducing reliance on debt (DER). However, profitability ratios (ROA and NPM) decline, indicating inefficiencies in asset utilization and operational performance. The results align with the Signaling Theory and Pecking Order Theory, suggesting that rights issues send positive market signals but require better capital management to enhance profitability. This study contributes to the literature by providing sector-specific insights into the banking industry in an emerging market context, offering valuable implications for management and investors.  Abstrak: Penelitian ini mengkaji dampak rights issue terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Dengan menggunakan analisis komparatif terhadap rasio keuangan utama—Current Ratio (CR), Debt-to-Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), dan Price-to-Earnings Ratio (PER)—penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan signifikan sebelum dan setelah rights issue. Hasil penelitian menunjukkan bahwa rights issue secara signifikan meningkatkan likuiditas (CR) dan valuasi pasar (PER) serta mengurangi ketergantungan pada utang (DER). Namun, rasio profitabilitas (ROA dan NPM) mengalami penurunan, mengindikasikan inefisiensi dalam pemanfaatan aset dan kinerja operasional. Temuan ini sejalan dengan Signaling Theory dan Pecking Order Theory, yang menyatakan bahwa rights issue memberikan sinyal positif kepada pasar namun memerlukan manajemen modal yang lebih efektif untuk meningkatkan profitabilitas. Penelitian ini memberikan kontribusi literatur dengan menyajikan wawasan spesifik sektor perbankan dalam konteks pasar berkembang, serta implikasi penting bagi manajemen perusahaan dan investor
Measurement of Local Government Financial Performance in Palopo City using The Concept of Value For Money Salsabila, Nurul; Pratiwi, Indah; Dasila, Rifqa Ayu
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.v4i3.413

Abstract

Regional government financial management has an important role in improving public services and supporting development. Good financial performance reflects effective, efficient and economical use of the budget. One method that can be used to measure performance is the value for money concept which focuses on three main aspects: economy, efficiency and effectiveness. This research aims to measure the financial performance of the Palopo City Government during the 2019-2023 period using the Value for Money concept. The method used is a quantitative descriptive approach with descriptive statistical analysis, using APBD data and APBD Realization from the Reagional Financial and Asset Management Agency (BPKAD) OF Palopo City. Data is collected through official documents published by local governments, which are then analyzed to assess the extent to which budget use meets the principle of economics, efficiency and effectiveness. The research results show that the economic performance and efficiency of the Palopo City Government is generally in the quite good category, although there are fluctuations from year to year. The effectiveness ratio tends to decrease from year to year, indicating a gap between planning and actual income.
The Impact of Transformational Leadership on Employee Performance in Three Star Hotels: The Mediating Role of Job Satisfaction Yulianti, Emma; Isgiarto, Restu
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.v4i3.423

Abstract

This study aims to examine the effect of transformational leadership on employee performance, both directly and indirectly through job satisfaction mediation among hotel employees in East Java. The research population consists of 3-star hotel employees in East Java. The sample was determined using the purposive sampling method. Data were collected through a survey technique and analyzed using Structural Equation Modeling with WarPLS 7 .0. The results show that transformational leadership significantly influences employee performance both directly and indirectly, through job satisfaction mediation, among 3-star hotel employees in East Java. This study offers a theoretical contribution to the applicability of Social Exchange Theory (SET) and practical implications, suggesting that managers need to be equipped with transformational leadership skills to improve employee performance.
Employee Green Values: A Review of Theory and Application to Company Gifari, Dikri; Sanusi, Fauji
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 4 (2025): April 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i4.352

Abstract

Abstract: In the rapidly evolving landscape of environmental sustainability, "Green Values" have gained significant traction in the corporate world, reflecting the growing importance of fostering an environmentally conscious workforce. This paper delves into the concept of Employee Green Values (EGVs), which refers to the environmentally friendly beliefs, attitudes, and behaviors exhibited by employees in an organization. Grounded in environmental psychology, the study explores the factors shaping individuals' pro-environmental attitudes, such as personal values, social norms, and situational influences. The research highlights the pivotal role of organizational culture and Green Human Resource Management (GHRM) practices in shaping EGVs. Practices such as green recruitment, training, and performance management foster a psychological green climate, promoting environmentally responsible behaviors among employees. The integration of GHRM practices has been shown to enhance organizational environmental performance and employee engagement, leading to tangible benefits such as improved brand reputation and financial performance. This paper employs a qualitative research methodology, analyzing empirical studies and literature from reputable databases to examine the concept and application of EGVs in the business world. The findings suggest that fostering EGVs is crucial for organizational sustainability, driving innovation, and competitive advantage. The study underscores the importance of aligning EGVs with organizational strategies to create a culture of environmental responsibility, ultimately benefiting both the organization and society at large. Future research directions are proposed to further explore the multifaceted impact of EGVs on organizational outcomes and sustainability efforts.

Page 21 of 29 | Total Record : 286

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