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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 299 Documents
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Direction for Strengthening MSMEs in The IKN Support Area: Study of Issues and Expectations of Business Actors in Samboja and West Samboja, Kutai Kartanegara Regency Indrayani, Indrayani; Hardaningrum, Tri Wahyu
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.v5i3.562

Abstract

The development of the new capital city, IKN Nusantara, has a significant impact on surrounding buffer areas, including Samboja and Samboja Barat, which are projected to become gateways for economic mobility, labor supply, and strategic supply chains that support the capital city. This study aims to explore and understand the dynamics, challenges, potentials, and capacity-building needs of MSMEs in responding to emerging economic opportunities generated by IKN development. This research applies a qualitative exploratory approach through written responses, Focus Group Discussion (FGD), observation, and documentation. The findings reveal that MSMEs possess substantial local potential, such as raw material availability, unique products, and expanding market prospects, yet continue to face limitations in access to capital, digital literacy, managerial skills, business legalization, and market competition. The study concludes that MSMEs require a comprehensive support ecosystem through capacity strengthening, strategic partnerships, and responsive policies to enable their role as economic pillars in the buffer areas of IKN. Recommendations include continuous mentoring, business digitalization, and the establishment of collaborative MSME networks across Samboja and Samboja Barat.
The Role of Digital Managerial Intervention in Micro and Small Business Empowerment: An Empowerment Theory Perspective Manus, Victorio Chipta Gregory; 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.v5i3.566

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting economic growth and employment in Indonesia, but still face various challenges, particularly in terms of managerial management and the use of digital technology. This study aims to analyze MSME development through digital managerial interventions based on Empowerment Theory, using a case study of VJ Homebake Bakery & Eatery located in Mojokerto City, East Java. This study uses a qualitative approach with a participatory case study method, in which the researcher is directly involved in the business assistance process. The interventions carried out included optimizing the digital visibility of the business, strengthening branding and product packaging strategies, and implementing a digital payment system to improve operational efficiency. The analytical framework refers to Psychological Empowerment Theory, which emphasizes the cognitive, affective, and behavioral dimensions in the process of strengthening the capacity of business actors. The results of the study show that managerial digital interventions can improve digital literacy, confidence, and active participation of business owners in business management. In addition, increased business visibility and transaction efficiency have a positive impact on operational performance and customer engagement. These findings confirm that empowerment-based digital managerial interventions are an effective strategy in supporting the sustainability and competitiveness of MSMEs at the local level.
DSN-MUI Fatwa as a Source of Law in the National Sharia Economic Legal System Mualim, Mualim; Mukhlas, Oyo Sunaryo; Hakim, Atang Abd.
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.v5i3.568

Abstract

The development of Islamic economic law in Indonesia is inseparable from the contribution of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as a religious authority that issues fatwas on contemporary muamalah practices. DSN-MUI fatwas not only serve as normative guidelines for the operations of Islamic financial institutions but also serve as substantive references in the formation of national Islamic economic regulations. This article aims to examine the position and legal force of DSN-MUI fatwas in the Indonesian legal system, while also analyzing the mechanisms for transforming religious norms into positive law. This research uses a normative juridical approach with a qualitative-descriptive analysis method of laws and regulations, DSN-MUI fatwas, and court decisions related to Islamic economic disputes. The results show that DSN-MUI fatwas occupy a strategic position as a source of material law that provides a normative basis for the birth of regulations, such as Law Number 21 of 2008 concerning Islamic Banking and various Financial Services Authority Regulations. However, formally, fatwas do not have direct binding force before being adopted into laws and regulations. Therefore, strengthening the synergy between religious authorities and state institutions is an important prerequisite for realizing a national Islamic economic legal system that is integrated, responsive, and equitable.
Analytical Essay on Creativity, Thinking Skills, and Innovation in Environmental Education in Schools Yunitta, Sri; Kamaludin, Faisal Sundani
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.v5i3.569

Abstract

Environmental education plays a strategic role in shaping a generation that has awareness, creativity, thinking skills, and the ability to innovate in facing global environmental challenges. This article aims to critically analyze the role of creativity, thinking skills, and innovation in environmental education in schools and identify challenges and opportunities in its implementation. This study uses a qualitative approach with analytical methods on various relevant literature reviews and empirical findings. Data were obtained through analysis of scientific journals, research reports, and education policy documents related to environmental education and 21st-century learning. The results of the analysis show that the integration of creativity, critical thinking skills, and innovation in environmental education can improve students' conceptual understanding, environmental awareness, and their ability to formulate solutions to environmental problems in a contextual manner. However, implementation in schools still faces obstacles in the form of limited teacher competence, a curriculum that does not fully support innovative learning, and a lack of institutional support. Therefore, systematic efforts are needed through strengthening teacher capacity, developing an adaptive curriculum, and supporting school policies so that environmental education can function optimally in shaping students who are creative, critical, and oriented towards sustainability.
Managing School Operational Assistance (BOS) Funds as a Practice of Social Change: A Phenomenological Study of Senior High Schools in Serang City through Giddens’ Structuration Theory" Satibi, M; Reviyanti, Reviyanti; Riswanda , Farel Kyla; Dudayef, Faisal
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.v5i3.571

Abstract

This paper investigates the management of School Operational Assistance (BOS) funds as a manifestation of social change management within Senior High Schools (SMU) in Serang City, utilizing the theoretical framework of Anthony Giddens’ Structuration Theory. Utilizing a qualitative Interpretative Phenomenological Analysis (IPA) design, the study drew upon semi-structured in-depth interviews, non-participatory observations, and document analysis of key school actors—principals, treasurers, teachers, and school committees—directly involved in fund administration. Through a rigorous analysis involving initial noting, emergent theme identification, and superordinate theme clustering based on reflective interpretation, four core themes emerged: (1) accountability as a formal obligation; (2) the structural dominance of policy in management practices; (3) agency negotiation amidst structural constraints; and (4) fund management as a vehicle for social change. The findings underscore that while BOS policy structures constrain school actors, they simultaneously shape action patterns, allowing actors to exercise reflective capacity and negotiate practices within their local contexts. By integrating Structuration Theory with interpretive phenomenology, this research contributes to educational management literature, specifically illuminating the "duality of structure" in public fund management. The study advocates for policy shifts toward more reflective and contextual BOS management, emphasizing the capacity building of school actors to ensure accountable and sustainable education governance.
The Influence of Artificial Intelligence Service Quality and Customers Trust on Customers Loyality Bank BRI Larompong Unit Ramadhani, Rezky; Haedar, Haedar; Rismawati, Rismawati; Wagay, Javaid 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.v5i3.575

Abstract

This study aims to analyze the influence of Artificial Intelligence (AI) service quality and customer trust on customer loyalty at Bank BRI Larompong Unit. I examine how AI-based service technologies, including mobile banking features, shape customer behavior in maintaining long-term relationships with the bank. The study uses a quantitative research design with multiple linear regression analysis and involves 300 respondents selected using Slovin’s formula. I collect data through questionnaires that measure customer perceptions of AI service quality, trust, and loyalty.The results show that both AI service quality and customer trust exert a positive and significant influence on customer loyalty. Improvements in system reliability, information accuracy, response speed, and data security strengthen customer trust and increase their likelihood of continuing to use AI-based banking services. The findings also indicate that customer trust has a stronger effect on loyalty than AI service quality..This study presents originality by focusing on the adoption of AI technology in a regional banking environment, an area that remains underexplored in existing literature.The practical implications suggest that Bank BRI Larompong Unit needs to continuously strengthen its AI systems by improving usability, personalizing services, increasing system transparency, and enhancing data security. Strengthening these elements is essential to reinforce customer trust and maintain loyalty in an increasingly competitive digital banking landscape.
The Effect of Green Accounting Disclosure, CSR and Financial Performance on Company Value: PT Vale Indonesia Mallo, Lisa Puspa Dewi; Riyanti, Riyanti; Syamsuddin, Sofyan
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.577

Abstract

Mining companies have a very close relationship with their surrounding environment. The way companies treat the environment needs to be seriously considered. In addition to the environment, they are also required to consider social aspects. This study examines the effect of green accounting and CSR disclosure on company value at PT Vale Indonesia for the period 2015-2024, with financial performance as a moderating variable. The research method used was a descriptive quantitative approach analysed with panel data regression via EViews 13, including t-tests, F-tests, and determination coefficients; variables were measured using the BL formula for X1, CSRI for X2, Tobin's Q for Y, and ROA for Z. The results show that CSR has a significant positive effect on company value, while green accounting is not significant, and financial performance moderation is not significant for both. The simultaneous effect is not significant. With these implications, mining companies are advised to prioritise CSR to increase market value via positive investor signals; green accounting needs to be better integrated with financial strategies; IDX regulators should encourage quality sustainable disclosure to reduce information asymmetry.
The Influence of Work Life Balance and Skill Mapping On The Performance of BPKAD Employees in Palopo City Saputri, Yunita Salsa; Haedar, Haedar; Kusdarianto, Indra
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.578

Abstract

The purposeof this study is to analyze the effect of Work Life Balance and Skill Mapping on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) of Palopo City. Using a quantitative approach,this study applied multiple linear regression analysis using SPSS 22, involving 111 employees as respondents. The results of the validity test, reliability test, and multiple linear test show that Work Life Balance and Skill Mapping are valid and reliable in relation to Employee Performanceat the Regional Financial and Asset Management Agency (BPKAD) of Palopo City. The results of thet test show that Work Life Balance and Skill Mapping have a positive andsignificant effect on employee performance. The results of the F Work Life Balance and Skill Mapping tests Based on the results of statistical analysis, it can beconcluded that Work Life Balance and Skill Mapping have apositive and significant effect on employee performance. These findings are supportedby the significant F test results, while the coefficient of determination test shows that Work Life Balance and Skill Mapping have apositive and significant contribution in explaining Employee Performance.
The Influence of Digital Marketing and Service Quality on Customer Loyalty at Cafe Storyline in Palopo City Utari, Afia; Aqsa, Muhammad; Dewintari, Putri
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.582

Abstract

Digital marketing today This play a role important in introduce A products and reach customer in a way directly . Digital marketing techniques have the potential big in increase preference customer in buy something products , especially among​ child young people who tend to easy adapt with digital systems . Research This done in frame know influence digital marketing and quality service to loyalty Customers of Storyline Cafe in Palopo City . Research using primary data in the form of questionnaire to 100 respondents . Research results with analysis regression simple show influential digital marketing direct positive and significant to loyalty customers , but quality service No influential direct to loyalty . In No direct , digital marketing and quality service influential significant to loyalty through satisfaction customer .
The Role of Green Marketing, Marketing Mix 4p, And Distribution Channels in Enhancing Competitiveness of Organic Agricultural Product in Luwu Regency Faisal, Auliyah Nur; Haedar, Haedar; Wahida, Altri
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.584

Abstract

This research aims to analyzed the role of green marketing, the 4P marketing mix, and distribution channels in enhancing the competitiveness of organic agricultural products in Luwu Regency. The research method employed is a quantitative approach using a survey technique with questionnaires distributed to 150 respondents from organic farming businesses. The research instrument was tested for validity and reliability, and the data were analyzed using multiple linear regression with the aid of SPSS. The results indicate that green marketing has a positive and significant effect on the competitiveness of organic agricultural products. Similarly, distribution channels were found to have a positive and significant impact on competitiveness. In contrast, the 4P marketing mix does not have a significant partial effect on competitiveness. However, the three independent variables simultaneously have a significant effect on the competitiveness of organic agricultural products. The coefficient of determination (R²) value of 0.395 indicates that 39.5% of the variation in competitiveness can be explained by green marketing, the 4P marketing mix, and distribution channels, while the remainder is influenced by other factors outside the research model. These findings underscore the importance of implementing green marketing strategies and effective distribution channel management to enhance the competitiveness of organic agriculture in Luwu Regency.

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