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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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Mapping Accounting Literacy And Financial Literacy In Business Education: A Bibliometric Analysis Yusuf, Yusuf; Andrianto, Ahmad; 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.v5i1.460

Abstract

The research discusses the mapping of accounting literacy and financial literacy in business education which is increasingly important for students now. The purpose of this study is to determine the most popular research topics to be researched over the past ten years with bibliometric analysis. This research filters articles from the Scopus database from 2015 to 2025 using VOSviewer analysis software. A total of 1654 articles were accessed through various filtering processes. This study distributes the results based on the year of publication and the most researched articles. The findings explain that financial literacy is a topic of discussion that is often used by researchers. While the integration of accounting literacy and digital literacy in business education is still a little research. The implications of this research encourage the education curriculum to improve accounting literacy and digital literacy skills in order to adapt to technological developments.
The Influence of Fear of Missing Out and Self Control on the Financial Behavior of Kpop Fans in Palopo City Azzahra, Andi Mutiara; Hapid, Hapid; Usman, Halim
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.v5i1.461

Abstract

The phenomenon of Fear of Missing Out is now increasingly common, especially among lovers of popular culture such as Kpop. The purpose of this study is to analyze how Fear of Missing Out and self-control ability affect the financial behavior of KPop fans in the Palopo City area. The methodology of this study uses a quantitative approach by utilizing primary data collected directly through a questionnaire. The questionnaire contains a number of statements answered by the respondents. The population in this study was 684 people and the sampling technique was random sampling of 88 respondents using the slovin formula. The data collection technique in this study was through the distribution of questionnaires online using google form. Data analysis used various methods including validity tests, reliability tests, multiple linear regression analysis, t-tests, f-tests, determination coefficient tests with the help of the SPSS program. The findings of the study showed that there was a positive influence of Fear of Missing Out on the financial behavior of KPop fans in Palopo City, self-control had a positive effect on the financial behavior of KPop fans in Palopo City.
Proposed Social Media Marketing Strategy to Increase Brand Awareness And Purchase Intention For Indonesia Muslim Brand (Case of Local Brand Irna La Perle) Tasya, Ratu Tifa Prima; Astuti, Novika Candra
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.v5i1.462

Abstract

This study addressed the challenge faced by Irna La Perle, a prominent Indonesian Muslim fashion brand, which suffered from limited digital presence and low engagement rates despite a substantial follower base. This situation hampered the brand’s ability to enhance brand awareness and purchase intention, particularly among younger, tech-savvy Muslim consumers. Intense competition from more digitally agile local brands further exacerbated this issue, underscoring the urgent need for Irna La Perle to implement a targeted and interactive social media marketing strategy tailored to evolving consumer behaviors within Indonesia’s Muslim fashion market. Employing a mixed-methods approach, combining quantitative and qualitative analyses, the study integrated internal and external assessments alongside strategic business solutions using the RACE Framework and TOWS Matrix. Findings revealed that social media marketing influenced Irna La Perle’s brand awareness and purchase intention but was underutilized, especially for its daily wear segment. Despite a strong Instagram following, actual brand recognition among Gen Z and Millennials remained low, largely due to promotional focus on premium bridal collections rather than accessible daily wear. Purchase intention showed similar limitations, with most consumers expressing only moderate willingness to buy after engaging with the brand’s content. This gap stemmed from weak storytelling, limited product differentiation, and a mismatch with younger consumers’ preferences.
The Effect of Workload and Burnout on Employee Turnover Intention at PT. Mandiri Taspen KCP Palopo Maharani, Putri; Saharuddin, Saharuddin; Rismawati, Rismawati; Harmanpreet, Harmanpreet
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.v5i1.486

Abstract

This study aims to analyze the simultaneous effects of workload and burnout on employee turnover intention at PT. Mandiri Taspen KCP Palopo. This study uses a quantitative approach with data collection techniques through the distribution of questionnaires to 36 respondents using a saturated sampling method. The method used is saturated sampling. The data used in this study are primary data collected directly from respondents through the distribution of questionnaires. Data analysis was conducted using the SPSS version 23 application. The results of the study indicate that Workload and Burnout simultaneously do not have a significant effect on employee turnover intention.
Evaluating CSR Compliance and Its Reputational Impact: A Longitudinal Case Study of PT Vale Indonesia (2015–2024) Muntaha, Muntaha; Rismawati, Rismawati; Erniyati Caronge, Erniyati Caronge; Wagay, Javaid Ahmad
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.v5i1.488

Abstract

This study assesses the execution of Corporate Social Responsibility (CSR) at PT Vale Indonesia Tbk, emphasizing adherence to established policies and its influence on the company's reputation. Corporate Social Responsibility (CSR), designed to enhance societal and environmental value, is essential for fostering public trust and customer loyalty. The employed methodology is a descriptive technique utilizing secondary data gathered from annual reports, CSR documents, and literature reviews. The research findings reveal that PT Vale continuously executes CSR initiatives, despite a decline in the number of activities from 667 in 2015 to 82 in 2022. In 2022, the amount of CSR funds given out rose to USD 4.9 million. This shows that these programs are now more focused on quality than quantity. The company's reputation has gotten better, as shown by awards and public support, like the 2024 PROPER Emas. This report suggests that to make things more sustainable, we should make social impact projects better, use less energy, and move CSR programs online.
Optimizing Sustainable environmental practice in the MSME Sector Through Digitalization, Green Accounting, and Sustainability Awareness with Socioeconomics as a Moderating Variable Cahyaningtyas, Fadilla; Mulyaningtyas, Mulyaningtyas
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.v5i1.517

Abstract

This study analyzes the influence of digitalization, green accounting, and sustainability awareness on sustainability environmental practice among MSMEs in East Java, with socioeconomic conditions as a moderating variable. Using a mixed-method approach, data were collected through surveys of 207 respondents and semi-structured interviews with 15 informants. The findings reveal that green accounting significantly enhances environmentally friendly practices, while digitalization and sustainability awareness show no direct effect. Furthermore, socioeconomic conditions do not moderate the relationships between the independent variables and environmental practices. These results highlight the persistence of the intention–behaviour gap, as MSMEs often recognize environmental issues but fail to implement systematic green practices due to limited literacy, resources, and external support. The study provides theoretical contributions to the application of the Theory of Planned Behaviour in the MSME context and practical implications for policymakers to strengthen incentives, regulations, and green literacy programs for sustainable MSME development.
The Effect of Financial Literacy and Inclusion on Personal Financial Management with Fintech as a Moderating Variable Setyawati, Amelia
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.v4i6.524

Abstract

This study examines the role of financial technology (fintech) as a moderating variable in the relationship between financial literacy and financial inclusion on personal financial management among the productive age group in Malang City. The research approach used is explanatory quantitative with purposive sampling technique, resulting in 113 respondents who met the criteria. The data were analyzed using multiple regression analysis and Moderated Regression Analysis (MRA) with the help of SPSS 22. The results show that: (1) financial literacy has a positive and significant effect on personal financial management; (2) financial inclusion does not have a significant effect on personal financial management; (3) fintech cannot moderate the effect of financial literacy on personal financial management; (4) fintech is proven to moderate the effect of financial inclusion on personal financial management. These findings reveal the complexity of the dualistic role of fintech—on the one hand, it is unable to strengthen the influence of financial literacy, but on the other hand, it has succeeded in transforming financial access into better management capabilities. This study makes an important contribution to the development of financial behavior theory in the digital era and has practical implications for regulators and fintech service providers in designing more effective financial education and digital financial service strategies.
Investment Motivation, Technological Advancement, and Financial Literacy on Investment Interest in the Capital Market Setyawati, Amelia
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.v4i6.525

Abstract

The study seeks to investigate how factors such as investor enthusiasm for investments, innovations in technology, and knowledge about finance influence people's inclination towards participating in stock trading markets. The study employs this quantitative methodology by gathering initial information through questionnaires. A targeted selection method was employed for choosing the study participants. The research gathered data from over 130 participants across various beginner stock investor forums located in Eastern Indonesia. This study employed multivariate analysis through linear regression techniques. Investment incentives influence investor engagement within financial markets. Technological advancements significantly influence investor enthusiasm. Partially, financial literacy influences investment enthusiasm significantly
The Impact of Product Innovation and Product Quality on Supermi Repurchase Decisions Arianto, Fachrizal; Aminah, Siti
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 2 (2025): December 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i2.466

Abstract

The food and beverage industry in Indonesia has experienced rapid growth, driven by increasing consumer demand and evolving market dynamics. As one of the world’s largest instant noodle-consuming countries, Indonesia presents a highly competitive environment for food brands. In this context, product innovation and consistent product quality are crucial for maintaining consumer loyalty and securing a long-term market position. Supermi, a long-established instant noodle brand, faces intense competition from newer and more innovative brands. To remain competitive, it is essential for Supermi to understand the factors influencing consumer repurchase behavior. This study aims to analyze the influence of product innovation and product quality on repurchase decisions, using Supermi as a case study. A quantitative research method with a descriptive approach was applied, involving 95 respondents selected through random sampling. The research was conducted among students of the Management Study Program, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” East Java. Data were collected through an online questionnaire distributed via Google Forms and analyzed using SmartPLS 3.0. The results show that both product innovation and product quality play an important role in encouraging repurchase decisions. These findings highlight the need for continuous product development and quality assurance to enhance customer retention in a highly saturated market.
ERP-Based Redesign of Inbound Supply Chain Processes in a Indonesian Multiunit SME Nathanael, William; Okdinawati, Liane; Terminanto, Agung
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 2 (2025): December 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i2.467

Abstract

This study aims to examine how business process reengineering accompanied by the implementation of an ERP system (Odoo) can improve the efficiency and accuracy of internal processes in a multi-unit SME in Indonesia. The background to this study is the challenges of cross-unit business coordination, manual process inefficiencies, and lack of data visibility that impact internal supply chain performance. This research employs a qualitative approach through in-depth interviews and field observations, verified through business process modeling and simulation using Bizagi Modeler.The research findings indicate that the business processes prior to the redesign, with ERP implementation, were characterized by fragmented coordination of raw materials, slow approval processes due to manual procedures, and inaccurate data recording. Projected results indicate that process time can be reduced by up to 75%, inventory discrepancies can be reduced by 15% to 3-5%, and cross-unit miscommunication can be significantly reduced. Simulation results using Bizagi show that the total number of lots that can be produced over 60 days increases from 980 to 991 lots. The average time for internal production can be reduced from 3 days and 5 hours to 2 days and 17 hours as recording accuracy improves through the ERP system. These findings emphasize the importance of in-depth process analysis, top management commitment, and structured change management strategies for the successful implementation of ERP systems.

Page 26 of 29 | Total Record : 286

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