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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 297 Documents
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Factors Affecting The Quality of Regional Financial Statements of Luwu Regency Safitri, Alya; Caronge, Erniyati; Sultan, Sultan
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.v5i4.585

Abstract

This study aims to analyze the influence of understanding of Government Accounting Standards (SAP), the use of the Regional Financial Accounting Information System (SIAKD), internal control systems, and human resource competencies on the quality of regional financial statements. This study uses a quantitative approach with a type of causal associative research. The research was carried out at the Regional Finance and Assets Agency (BKAD) of Luwu Regency. The research population was all employees of BKAD Luwu Regency totaling 43 people, which were also used as samples with saturated sampling techniques. The data used were primary data obtained through a questionnaire with a five-point Likert scale. Data analysis was carried out using descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis through t-tests, F tests, and determination coefficients. The results of the study show that the understanding of SAP, the use of SIAKD, the internal control system, and the competence of human resources have a positive and significant effect on the quality of regional financial statements. The implications of this study show the importance of improving human resource competence, strengthening SAP understanding, optimizing SIAKD, and strengthening the internal control system to improve the quality of regional financial reports.
The Influence of Financial Literacy and Gender on Financial Behavior with Financial Technology as A Mediating Variable Fauziyah, Nabil Nur; Sultan, Sultan; Dasila, Rifqa Ayu
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.v5i4.586

Abstract

This study analyzes the effect of financial literacy and gender on students’ financial behavior with financial technology as a mediating variable. A quantitative approach was employed through a survey of 96 students at Universitas Muhammadiyah Palopo who actively use fintech services. The data were analyzed using multiple linear regression. The results indicate that financial literacy and gender influence students’ financial behavior, and financial literacy also affects the use of financial technology. Financial technology acts as a mediating variable that strengthens the relationship between financial literacy and students’ financial behavior. Therefore, improving financial literacy and the wise use of financial technology are essential to promote healthier and more responsible financial behavior among students.
The Effect of Work Environment and Supervisors' Support on Employee Retention in Indonesian Sharia Bank Palopo City Rohimah, Innayatul; Saharuddin, Saharuddin; Usman, Halim
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.v5i4.593

Abstract

Source Power man is asset strategically decisive​ sustainability and excellence competitive organizations , including in industry Islamic banking . Bank Syariah Indonesia, Palopo City Keep going make an effort maintain power Work professional through creation environment conducive work​ as well as strengthening support leadership . Research This aim For analyze influence environment work and support superior to retention employees at Bank Syariah Indonesia in Palopo City . Research use approach quantitative with method survey through distribution questionnaire to all over population consisting of of 50 employees . Data processed use analysis multiple linear regression with SPSS software. Environment Work influential positive However No significant to retention employees . On the other hand , support superior influential positive and significant to retention employees . In simultaneous , both variables influential significant to retention employee with mark coefficient determination of 0.960, which means 96% of the variation retention employee can explained by the environment work and support superiors , while 4% is influenced by other variables outside the model. Findings This confirm that support superior is more factors​ dominant in increase retention employees at Bank Syariah Indonesia in Palopo City . Research This give implications for management For strengthening retention strategies through improvement quality connection Work between leaders and employees .
The Effect of Compensation and Work Environment on Employee Performance at PT Adira Finance Palopo Branch Satriani, Satriani; Kusdarianto, Indra; Saharuddin, Saharuddin
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.v5i4.595

Abstract

This study aims to investigate how compensation and work environment conditions affect employee performance at PT Adira Finance, Palopo Branch. Using quantitative methods, data were obtained through a well-designed questionnaire. The study population was 50 employees at the branch. By applying the Slovin formula and random sampling techniques, we selected 50 respondents for analysis. Data management was carried out using SPSS version 25 software, which included partial checks through t-tests. The main findings indicate that compensation and work environment have a positive impact on employee performance. This study also enriches the literature with empirical evidence on the influence of these two factors on employee performance at PT Adira Finance, Palopo Branch, while providing valuable insights for company leaders to improve how to manage human resources more effectively.
The Effect of Work Discipline, Work Motivation, and Work Engagement on Employee Performance Iswari, A A Esti Widya; Kurniawati, Ni Putu Ayu Tika; Dewi, A A Istri Krisna Gangga
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.v5i4.597

Abstract

The study’s aim is analyze influence from work motivation, its discipline also engagement to employee performance. Main issue raised in study is decline of employee performance as reflected in the failure of company to get its sales targets. Main focus is examine influence between these four variables in partially or simultaneous. Researcher implemented uantitative method. Its population included all employees. Saturated sampling used for this study, all 38 employees were used as research samples. Researcher collected data by both questionnaires and also observation. To analysis, multiple linear regression to processed data. Study’s findings prove work motivation, discipline, also engagement significantly influenced employee performance in partial. As addition, these variables were also proven to influenced employee performance in significant-positive term. Keywords : Work discipline, Work motivation, Work engagement, and Employee performance
Influence Perception Employer Branding and Employer Experience to Turnover Intention Employee in PT. Kalla Arebama Rubo, Nurfadilla; Saharuddin, Saharuddin; Usman, Halim
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.v5i4.599

Abstract

Study This aim For know influence Perception of employer branding and employer experience on turnover intention of PT Kalla employees Arebama which operates in the 3T sub-district area Rampi , Regency North Luwu . Research use design descriptive quantitative with population as many as 120 employees and samples 92 respondents which is determined through formula Slovin. Collection data done use questionnaire with the Pearson Product Moment validity test and the Cronbach Alpha reliability test which shows all over valid and reliable instruments . Data analysis using multiple linear regression, t-test, F-test, and coefficients determination. Research results show that employer branding and employer experience are partial and simultaneous influential significant towards turnover intention. The more positive perception employee to image company as well as the more Good experience the work they do feel , then the more low intention they For leave work . Coefficient determination show that second variables independent capable explains 75% of the variation in turnover intention, whereas the rest influenced other variables outside research . Findings study This confirm that success company in suppress turnover no only determined by compensation , but also by reinforcement image company as place interesting work​ as well as creation experience positive and meaningful work​ for employee .
Governance Asymmetry Under Economic Pressure: A Resource-Based Perspective on K-Shaped Sustainability in Indonesia Satyaguna, I Made; Cahyono, Dwi
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.v5i4.613

Abstract

When developing countries face economic problems, the recovery often occurs unevenly across sectors and social classes. Indonesia is currently facing various structural difficulties, such as a shrinking middle class, increasing informal employment, rising taxes, changes in capital flows, and symptoms of deindustrialization. This situation can have an impact on the long-term health of the economy. This study aims to examine the ability of governance to influence sustainability trends in the context of economic pressures through the perspective of Resource-Based View (RBV). Using a conceptual-analytical approach based on macroeconomic secondary data from 2019 to 2025, this study shows that variations in sectoral and social group resilience are influenced by governance capabilities that serve as strategic resources at the national level. Governance asymmetry has led to a K-shaped pattern of sustainability, with some sectors showing adaptive resilience and others showing structural fragility. This research underscores the importance of policy coordination, implementation of structural adjustments, and strengthening of social protection systems to eliminate governance asymmetry and promote sustainable growth in a more open Indonesia.

Page 30 of 30 | Total Record : 297

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