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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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Board Gender Diversity and Corporate Tax Avoidance: Examining the Moderating Effect of CSR Latifahiansyah, Inas; Soerono, Ayu Noorida; Ismawati, Iis
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.v5i2.540

Abstract

This study examines the effect of female board directors on corporate tax avoidance, with Corporate Social Responsibility (CSR) as a moderating variable. The study uses a quantitative method with secondary data from the annual reports of 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, yielding 150 observations. The data are analyzed using multiple regression and moderated regression analysis (MRA). The results indicate that board gender diversity has a significant negative effect on corporate tax avoidance, suggesting that female directors restrain tax avoidance practices. However, CSR does not moderate this relationship. This research provides originality by integrating transformational leadership theory with agency theory to explain the direct role of female directors in a developing country context. The findings imply that policymakers and corporations can benefit from promoting gender diversity on boards as a mechanism to enhance tax compliance, while also recognizing that CSR disclosure alone may not be sufficient to influence the ethical decision-making dynamics related to taxation.
Firm Attributes and Audit Report Timeliness: Evidence from Indonesia’s Property and Real Estate Sector Retnowati, Wulan; Satibi, Satibi
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.v5i2.551

Abstract

Audit Report Lag (ARL) refers to the interval between the end of a financial reporting period and the release of audited financial statements. Timeliness in audit reporting plays a crucial role in improving the relevance of financial information, strengthening transparency, and fostering stakeholder trust. This study investigates the extent to which firm size, profitability, leverage, audit committee meeting frequency, and accounting complexity contribute to variations in ARL. A quantitative research design was employed using secondary data extracted from annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using purposive sampling, 75 firm-year observations were analyzed. Multiple regression performed in SPSS 25 indicates that profitability and the frequency of audit committee meetings are associated with shorter ARL. Meanwhile, firm size, leverage, and accounting complexity do not exhibit significant relationships with ARL. These results contribute to agency theory and corporate governance scholarship by emphasizing governance-related mechanisms that facilitate more efficient audit completion
The Influence of Functionality, E-WOM, and Interactive Features on User Loyalty Mediated by Trust Levels in The “Tentang Anak” Application Maria, Leticia; Winoto, Herry; Fushen, Fushen
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.535

Abstract

This study analyzes the influence of functionality, electronic word of mouth (E-WOM), and interactive features on user loyalty mediated by trust in the 'Tentang Anak' application. A quantitative approach using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method was applied to 125 respondents. The results show that functionality and E-WOM have a significant effect on loyalty, while interactive features have a positive effect on trust. Trust also acts as a partial mediator between interactive features and user loyalty. These findings emphasize the importance of trust in increasing user loyalty to digital health applications.
The Effect of Work Motivation and Burnout on Employee Performance at Perumda Tirta Mangkaluku in Palopo City Ainun, Nur; Saharuddin, Saharuddin; Rismawati, Rismawati; Navghare, Ramakant Amar
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.542

Abstract

The purpose of this study is to determine the effect of work motivation and burnout on employee performance at Perumda Tirta Mangkaluku in Palopo City. This study uses a quantitative method with data collection techniques through the distribution of questionnaires. This study uses the probability sampling technique, namely simple random sampling, with a total of 76 respondents, namely employees of Perumda Tirta Mangkaluku in Palopo City. The data analysis technique used in this study was multiple linear regression analysis using SPSS version 27. The results of this study indicate that Work Motivation has a positive and significant effect on Employee Performance, while Burnout has a negative and significant effect on Employee Performance. Meanwhile, Work Motivation and Burnout have a simultaneous effect on Employee Performance. This study is expected to serve as a reference for further research and for companies to consider paying more attention to employees in order to improve employee performance at Perumda Tirta Mangkaluku in Palopo City.
The Influence of Knowledge, Social Media, and Investment Motivation on Investment Interest among the Millennial Generation in Palopo City Ramadhan, Anugrah Riskullah; Jasman, Jumawan; Sahrir, Sahrir
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.547

Abstract

This research aim to explore the influence of investment knowledge, social media, And investment motivation to investment interest. With identify connection between third variables This expected can be found outlook new Which useful in designing program management finance Which more effective. This research method uses quantitative data with primary data sources and a sample of 100 respondents. The data was obtained from response respondents on statement in questionnaire And analyzed use analysis multiple linear regression. The results of this study indicate that investment knowledge has an effect positive and significant on investment interest, social media has an influence positive and significant on investment interest, and investment motivation has a positive and significant effect on investment interest.
Contextualizing Socio-Technical Design of Accounting Information Systems: Evidence from a Digital Startup in Indonesia’s Sharing Economy Ekasari, Kurnia; Afandi, Aang; Frantika, Shintiya Yulia
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.548

Abstract

This study designs a socio-technical accounting information system (AIS) for a digital startup operating within Indonesia’s sharing economy. It aims to align technological components with organizational routines, human interactions, and the performance-based payroll structure used by online media platforms. Using the ADDIE development framework—Analyze, Design, Develop, Implement, and Evaluate—this research collects primary data through interviews and observations, supported by secondary company records. The system is developed into a contextualized AIS prototype that integrates socio-technical systems (STS) principles to ensure real-time revenue tracking, transparent payroll calculations, and improved coordination among the startup, its technology provider, and content creators. The results show that combining STS with ADDIE produces a flexible and human-centered AIS that supports performance-based compensation and collaborative digital workflows. This study offers originality by addressing the limited AIS design research for sharing economy-based digital startups in emerging economies, particularly in online media contexts. The findings provide practical implications for startups seeking adaptive, transparent, and resource-efficient financial systems aligned with decentralized business models.
Strengthening People Engagement in Aerospace Component Manufacturing: A Qualitative Study of Culture, DE&I, and Employee Participation Haryanto, Candra; Ghazali, Ahmad
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.550

Abstract

Implemented at a manufacturing site, culture-building initiatives such as a Culture Council, Women Forum events, and Diversity, Equity, and Inclusion (DE&I) programs were studied to determine their impact on employee engagement and organizational results. The purpose of this study is to get a better understanding of how these integrated activities affect the views, experiences, and overall work environment of employees. With the use of internal engagement indicators to bolster triangulation, a qualitative case study technique was used, which included conducting semi-structured interviews with individuals who were purposefully chosen. In order to extract meaningful patterns from the interview data, reflexive thematic analysis was used. Thirdly, a more positive organizational climate, indicated by high favorable engagement scores, was a cumulative effect of the three main findings: first, culture-building initiatives considerably increased employee voice and cross-functional participation; second, DE&I and Women Forum programs improved perceptions of inclusion and belonging; and third, these improvements individually contributed to the better climate. Employee experience, psychological safety, and organizational attitudes may all be greatly improved by cultural interventions that are participatory and inclusion-driven, according to the study's findings. These results show how valuable it is to combine inclusive practices with continuous listening methods, and they provide useful insights for firms that want to increase participation via integrated cultural initiatives. To learn more about how cultural initiatives work in different types of organizations, this study calls for further comparative and longitudinal studie.
Transformation of Sound System Rental Services MSMEs Through Comprehensive Assistance: Case Study of "The Ndee Sound System" Christianadi, Januar Ika; Winarno, Agung; Hermawan, Agus
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.554

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy; however, many continue to face challenges in business management, particularly in branding, digital marketing, pricing strategies, and operational efficiency. This study aims to analyze the effectiveness of a comprehensive mentoring program implemented for a sound system rental MSME, “The Ndee Sound System,” located in Cikarang. The research adopts a qualitative approach using a case study method. Data were collected through participatory observation, in-depth interviews with the business owner and related parties, documentation review, and competitor analysis. The mentoring program was conducted through five main stages: development of brand identity and digital presence, systematic organization of an equipment portfolio, enhancement of event documentation and customer testimonials, implementation of transparent and structured pricing, and establishment of strategic partnerships with supporting vendors. Each stage was designed to gradually strengthen managerial capacity, improve service quality, and enhance market competitiveness. The results indicate significant improvements in business performance. Monthly revenue increased by 45%, while customer inquiries rose by up to 600%, and the conversion rate reached 25–30%. In addition, operational costs were reduced by approximately 25% through strategic partnerships, and operational readiness improved to 90%. A stronger brand identity and consistent digital presence also contributed to a substantial increase in brand awareness, expanding the business reach from a local to a regional market. This study concludes that a structured and holistic mentoring approach can significantly improve business performance, competitiveness, and long-term sustainability of service-based MSMEs, particularly in the event equipment rental sector.
Generation Z Talent Attraction in Engineering SMEs Case Study: Intekno Kawolu, Fajar; Ghazali, Achmad
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.556

Abstract

Small and medium-sized engineering firms are seeing difficulties in recruiting Generation Z professionals. This new cohort of employees has distinct expectations upon entering the labor market. They want transparent communication, ethical behavior from their companies, and recruitment experiences centered on technology. These preferences often contrast sharply with the informal practices commonly used by engineering SMEs, resulting in an attraction gap that affects operational continuity and long-term competitiveness. This research examines how an engineering SME might improve its ability to attract Gen Z talent by assessing generational expectations, organizational signals, and modern recruitment practices. Utilizing a qualitative case study technique, data were gathered via self-observation, semi-structured interviews, and document analysis. The findings reveal three main barriers that reduce SME attractiveness to young candidates: limited employer visibility, inconsistent and unstructured recruitment procedures, and the absence of systematic pre-employment pathways. The study indicates that engineering SMEs provide several intrinsic advantages, including practical learning experiences, availability of mentors, collaborative work environments, and distinct correlations between effort and outcomes. These attributes assist in surmounting the challenges encountered by these firms. These attributes closely resemble those favored by Gen Z, however not always articulated well. The study presents a four-pillar model for attracting Gen Z talent, grounded on empirical evidence. The components consist of value-driven employer branding, multi-channel recruitment, digital communication synchronization, and structured pre-employment pathways. This technique offers a cost-efficient and practical solution for SMEs with limited HR resources. This study contributes to the body of literature on talent management by contextualizing the attractiveness of Generation Z within small-scale engineering environments. It provides SMEs with pragmatic guidance on cultivating enhanced and more sustainable talent streams immediately.
Influence Satisfaction Work and Development Career to Performance BFI Finance Employees , Palopo City Fadhil, Abd; Sampetan, Suparni; Sari, Nispa
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.561

Abstract

This study aims to determine the influence of job satisfaction and career development on employee performance at BFI Finance in Palopo City. The approach used is a quantitative method with a questionnaire as the research instrument. The population in this study was 80 employees, with a sample selection technique based on certain criteria of 50 employees. fulfil criteria . The collected data was analyzed using statistical tests. SPSS version 27 was used to determine the relationship between variables. The results showed that job satisfaction and career development had a positive and significant effect on employee performance. This finding confirms that increased job satisfaction and the availability of good career development opportunities can be important factors in improving employee performance at BFI Finance, Palopo City.

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