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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
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Improving ERP Implementation Phase through BPM and BPMN: A Case from Indonesia Mustofa, Firzainy Jiddan; Okdinawati, Liane; Widjaja, Fransisca Budyanto
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 6 (2025): August 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i6.465

Abstract

This study aims to evaluate and improve the business processes involved in the ERP implementation phase of a local Indonesian provider, with a specific focus on the master data preparation stage. Utilizing an integrated framework combining Business Process Management (BPM), Business Process Model and Notation (BPMN), the Activity-Based Model, and the ESIA method, this research identifies key bottlenecks caused by sequential data input processes and lack of integration among activities. The proposed business process redesign emphasizes parallel data input, document simplification, and automation of verification and validation, which are expected to accelerate implementation time, enhance data accuracy, and optimize operational efficiency. This study contributes empirically to an in-depth business process analysis within the Food and Beverage (F&B) sector and highlights the importance of proper process modelling and targeted automation to address common challenges faced by local ERP providers. Limitations include a focus on a single ERP implementation phase and a single case study, with the redesign not yet tested through simulation. Future research is recommended to expand the scope to other implementation phases, integrate quantitative performance metrics, and utilize simulation software to evaluate the effectiveness of the proposed process redesign.
Analysis of Fixed Asset Accounting Following Changes in the Status of State Universities as Legal Entities (PTNBH) Hertrianto, Indra Prihatma; Poernamawatie, Fahmi; Hertanto, Ronny Hendra; Hastuti, Sri
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 6 (2025): August 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i6.494

Abstract

This study aims to analyze the accounting treatment of fixed assets following the change in status of Malang State University to a State-Owned Legal Entity Higher Education Institution (PTNBH). This change in status requires a transition from Government Accounting Standards (SAP) to Financial Accounting Standards (SAK), particularly PSAK 16 and ISAK 35. The research focuses on the calculation of depreciation expenses for fixed assets as determined in the Initial Asset Value (IAV). Data was collected through interviews and documentation, which were then analyzed using a descriptive case study approach. The research results indicate irregularities in depreciation charges, both too high and too low, primarily caused by the calculation method in the SIMAK BMN system. To address this, a prospective approach in accordance with PSAK 25 was applied. This adjustment includes the establishment of new useful lives, new book values, and new depreciation bases. Significant differences in depreciation charges between 2022 and 2023 were also found, primarily due to corrections for past errors. This study emphasizes the importance of validating asset data and selecting appropriate accounting methods to support the transparency and accountability of PTNBH's financial statements
Financial Literacy and Green Investment Decisions among Gen Z in Yogyakarta Utami, Novia
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 6 (2025): August 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i6.496

Abstract

This study investigates the relationship between financial literacy and green investment decisions among Generation Z in Yogyakarta. As environmental sustainability awareness grows, younger generations are increasingly inclined to make investment decisions that align with green and ethical values. Using a quantitative approach, data were collected from 120 respondents through structured questionnaires. The data were analyzed using regression analysis to examine the effect of financial literacy on green investment decisions. The findings indicate that financial literacy has a significant and positive influence on Gen Z’s willingness to invest in environmentally sustainable companies. Respondents with higher financial literacy tend to make more informed and responsible green investment choices. These results highlight the importance of strengthening financial education to foster sustainable financial behavior among young investors. The study offers practical implications for policymakers, educators, and financial institutions in promoting financial literacy and green investment awareness.
Exploration of Product Cost Literature In Indonesia: A Bibliometric Study and Systematic Review Arif, Saiful; Tjatur, Christian; Handayati, Puji; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.451

Abstract

This study aims to examine the trend of product cost research in Indonesia through a Systematic Literature Review (SLR) approach and bibliometric analysis. Data was obtained from the Scopus database with the keyword “product cost” in the Indonesian region in the range of 2015-2025, resulting in 174 documents. The analysis showed a significant increase in publications since 2020, with a peak in 2023. Institut Teknologi Sepuluh Nopember is the most productive and influential institution in the publication of this topic. The bibliometric visualization shows the existence of connected and unconnected authorship collaborations, as well as seven main keyword clusters that include supply chain, cost, and sustainability. Further analysis indicates that the integration of variable costing and absorption costing methods in the context of job order costing remains under-researched, despite its important implications in making more accurate cost decisions. This research provides a comprehensive overview of the development of product cost research in Indonesia and identifies research gaps that can be used as a basis for further studies.
The Influence of Fashion Competence and The Implementation of TEFA-Based Learning (Teaching Factory) On The Work Readiness of Fashion Students Program Choiria, Rini; Maspiyah, Maspiyah; Anifah, Lilik; Buditjahjanto, I Gusti Putu Asto
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.452

Abstract

Vocational education has a strategic role in producing graduates who are ready to work, especially through expertise programs at Vocational High Schools (SMK). One area of expertise that is in demand is Fashion Management, which requires mastery of technical and non-technical competencies in order to compete in the competitive fashion industry. However, data shows that the open unemployment rate of SMK graduates, including those majoring in Fashion Management, is still quite high. This indicates a gap between the competencies of graduates and the needs of the world of work. To bridge the gap, the Teaching Factory (TEFA) learning model is applied to provide industry-based contextual learning experiences. This study aims to analyze the effect of Fashion Cosmetology competence and the implementation of TEFA learning on student work readiness, both partially and simultaneously, at SMKN 1 Turen. The results of previous empirical studies show that student competence and TEFA implementation contribute positively to strengthening work readiness, which includes cognitive, psychomotor, and affective aspects. By using a quantitative approach, this study is expected to prove that both variables have a significant effect on students' work readiness, and become the basis for developing a more effective, relevant, and industry-oriented vocational learning strategy.
The Influence of Financial Literacy and Financial Attitude on Financial Management of Generation Z in Suli District Azila, Nur; Hapid, Hapid; Bachri, Samsul
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.455

Abstract

Scale used is the Likert scale. The data analysis used is SPSS 30 static analysis and all variable hypotheses Generation Z is a generation group that was born and grew up in the digital era and has unique characteristics compared to previous generations. They are known as "digital natives", which means they have been familiar with the internet, social media and modern technology since childhood. This research aims to determine the influence of financial literacy and financial attitudes on the financial management of Generation Z in Suli District. The population of this study is the population in this study, namely Generation Z in the sub-district, numbering 1,473. The number of samples used was 94 people from a total of 1,473 people surveyed using the Slovin formula. The measurement are accepted and can be stated to have a direct positive and significant effect.
The Use Of Augmented Reality (AR) In Accounting Education: A Bibliometric Analysis Chozin, Chozin; Sunariyadi, Sunariyadi; Sukarsih, Sukarsih; Handayati, Puji; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.456

Abstract

The use of Augmented Reality (AR) in accounting education is becoming increasingly important with the development of technology now. This study aims to reveal trends over the past ten years with bibliometric analysis to examine the results of articles related to the use of AR in accounting education. This study collected articles from the Scopus database from 2015 to 2025, using the Scopus Web analysis feature and visualizing the bibliometric network using VOSviewer. A total of 100 articles were accessed through various filtering processes. This study distributes the results based on publication year and most researched articles. The results found that AR has proven effective in improving accounting students' conceptual understanding and practical skills, especially in difficult materials such as accounting cycles and financial statements. AR technology facilitates visual, interactive, and contextualized learning. The implication of this study is the need for special training for educators to optimize the use of AR in accounting education.
The Effect of E-Wallet Application Use and Financial Literacy on Students' Financial Management Sukmawati, Sukmawati; Asriany, Asriany; Ramadhan, Abid
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.457

Abstract

Technology can make financial activities easier. However, this must be balanced with good financial literacy so as not to cause consumptive behavior in the use of financial technology. This study aims to determine the effect of the use of e-wallet applications and financial literacy on financial management. The sampling technique used is purposive sampling. The population is class A finance students of Muhammadiyah University of Palopo and the sample is 118 students using a questionnaire distributed via google form. The research method uses a quantitative approach through multiple linear regression analysis and is processed with the help of SPSS. The results of this study indicate that the variables of e-wallet use and financial literacy have a positive and significant effect on financial management in students.
Visualization of Global Research Trends on Strategic Cash Flow Management using VOSviewer and Bibliometric Insani, Yogie Dana; Lukmanasari, Herla; Handayati, Puji; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.458

Abstract

The use of Augmented Reality (AR) in accounting education This study aims to map the global scientific landscape related to Strategic Cash Flow Management (SCFM) using a bibliometric approach based on VOSviewer and Bibliometric software. Through the analysis of 87 Scopus-indexed scientific publications in the period 2012-2024, this research identifies growth trends, scientific collaboration between authors, institutions and countries, as well as thematic clusters that develop in SCFM studies. The analysis shows that the topics of cash flow statement, earnings management, and financial analysis are dominant themes that continue to evolve towards issues such as accounting measures and cash flow from operations. Visualization of co-authorship, co-occurrence, bibliographic coupling, and co-citation comprehensively illustrates the conceptual structure and dynamics of SCFM research development. These findings make an important contribution to understanding the intellectual structure of the field and open up future interdisciplinary research opportunities.
The Influence of Leadership and Work Environment on the Performance of Employees in the Production Division Maharani, Devi; Adiwaty, Mei Retno
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.459

Abstract

Amid the increasingly intense business competition, a company's ability to adapt dynamically and manage its human resources optimally has become a key factor in achieving long-term excellence and success. Employees are regarded as strategic assets who not only carry out operational tasks but also play an active role in achieving the company’s goals. This study was conducted to analyze the extent to which leadership and work environment influence employee performance at PT. X. The research focuses on the production division, which plays a vital role in supporting the overall business process. A quantitative approach was employed, utilizing Partial Least Square (PLS) analysis, and the sample was determined using a saturated sampling method, involving all 62 employees in the production division. The findings indicate that leadership style has a constructive impact on employee performance, while the work environment also contributes positively to enhancing employee performance.

Page 25 of 29 | Total Record : 286

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