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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 331 Documents
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The Effect of Accounting Information System Use and Accounting Understanding on The Quality of MSME Financial Reports Nurafni Nurafni; Sultan Sultan; Sofyan Syamsuddin
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.635

Abstract

This study aims to analyze the impact of the use of Accounting Information Systems (AIS) and accounting understanding on the quality of financial reports of MSMEs in Palopo City. The method used in this study is a quantitative approach, with primary data obtained through the distribution of questionnaires to MSME actors. The population studied includes all active MSMEs in Palopo City that have been operating for at least three years. The sampling process was carried out using non-probability sampling using the convenience sampling method, resulting in 120 respondents as a sample. Data analysis was performed using multiple linear regression using SPSS version 27. The research findings indicate that individually, the use of Accounting Information Systems does not have a significant impact on the quality of MSME financial reports, while accounting understanding has a positive and significant impact. Collectively, both variables have a significant effect on the quality of financial reports with a coefficient of determination reaching 80.1%. The implementation of this study indicates that improving the quality of MSME financial reports must be done by strengthening accounting understanding and implementing accounting information systems gradually, so that financial management can be more effective, precise, and in accordance with applicable accounting standards.
The Influence of Work Environment and Organizational Culture on Employee Motivation at PT. Bumi Mineral Sulawesi (BMS) Arifuddin Arifuddin; Saharuddin Saharuddin; Andi Rizkiyah Hasbi
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.637

Abstract

This study aims to examine the influence of the work environment and organizational culture on employee motivation at PT Bumi Mineral Sulawesi (BMS), a nickel-processing company located in Luwu Regency, South Sulawesi. The study applies a quantitative approach using a survey method. Primary data are collected through questionnaires distributed to 95 respondents selected from a population of 1,800 employees using the Slovin formula. The data are analyzed using validity tests, reliability tests, multiple linear regression, t-tests, and F-tests with SPSS software. The results show that the work environment has a positive and significant effect on employee motivation. Organizational culture also has a positive and significant effect on employee motivation. Furthermore, the work environment and organizational culture simultaneously have a positive and significant effect on employee motivation. This study provides empirical evidence regarding the determinants of employee motivation in the mineral-processing industry, which remains relatively underexplored in the literature. The findings imply that companies should establish a supportive work environment and strengthen organizational culture to improve employee motivation and organizational performance.
The Effect of Organizational Culture, Whistleblowing System, and Surprise Audit on The Prevention of Financial Statement Fraud with Anti-Fraud Awareness as A Moderating Variable (Empirical Study at the Regional Inspectorate Offices of Serang City and Serang Regency) Rizka Aulia Putri Anzali; Wulan Retnowati; Dadan Ramdhani
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.638

Abstract

Financial statement fraud prevention plays a crucial role in ensuring transparency and accountability in the management of public finances. This research seeks to investigate the influence of organizational culture, whistleblowing systems, and surprise audits on financial statement fraud prevention, with anti-fraud awareness incorporated as a moderating variable. The study employed a quantitative approach using primary data gathered through questionnaires distributed to internal auditors at the Inspectorates of Serang City and Serang Regency. A saturated sampling method was applied, allowing all members of the population to participate as respondents. The data were processed using multiple linear regression and Moderated Regression Analysis (MRA). The results demonstrate that organizational culture and whistleblowing systems have a positive and significant influence on financial statement fraud prevention, whereas surprise audits show a significant negative effect. In addition, anti-fraud awareness was not found to significantly moderate the relationships between organizational culture, whistleblowing systems, surprise audits, and financial statement fraud prevention. These findings emphasize the need for government institutions to strengthen organizational values, improve whistleblowing practices, and reinforce internal control measures to support fraud prevention efforts. The novelty of this research lies in examining anti-fraud awareness as a moderating variable from the perspective of regional government internal auditors.
Sensitivity Analysis of Investment Feasibility Assessments and Monte Carlo Risk Analysis in High-Profile Real Estate Companies Imam Sofyan Lubis; Sugiyanto Sugiyanto; Zulfitra Zulfitra
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.640

Abstract

This study aims to analyze the feasibility of investment development using investment analysis methods, including the payback period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), and profitability index, which are part of the capital budgeting method. Furthermore, this study is expected to provide a framework for financial feasibility studies with various scenarios. Through calculations using the PP, NPV, and IRR methods, it is hoped that property companies can make decisions and analyze whether investment capital can be returned according to a predetermined schedule with an acceptable level of risk. Additionally, this study evaluates the risks that may arise during the development process using Monte Carlo sensitivity analysis. Based on the research findings, the researcher concludes that investment development using PP, NPV, IRR, and PI in high-profile property projects is feasible. The development of high-profile property projects using Monte Carlo simulations involves elements of uncertainty.
Financial Feasibility Analysis and Monte Carlo Risk Assessment of PT Satya Amerta Havenport in the North Morowali Port Development Project Rizki Satria; Masno Marjohan; Rachmawaty Rachmawaty
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.644

Abstract

This study aims to analyze the financial feasibility and Monte Carlo risk of PT Satya Amerta Havenport in the North Morowali port development project. The investment analysis methods used include Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI), which are part of the capital budgeting method. This study is expected to provide a framework for financial feasibility studies under various scenarios. Through calculations using the NPV, IRR, PP, and PI methods, it is hoped that PT Satya Amerta Havenport can make decisions and analyze whether the invested capital can be recovered according to the predetermined schedule with an acceptable level of risk. This study also evaluates the risks that may be faced during the development process using Monte Carlo sensitivity analysis. Based on the research findings, the researcher concludes that investment development using PP, NPV, IRR, and PI in the North Morowali port development project is feasible. The development of the North Morowali port project, simulated through the Monte Carlo method, demonstrates a high level of investment confidence.
The Effect of Transactional Leadership Style and Organisational Culture on the Performance of PDAM Employees in Luwu Regency Abdal Abdal; Sukri Sukri; Muhamad Hadis Badewi
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.648

Abstract

This study aims to examine the effect of transactional leadership style and organizational culture on employee performance at the Regional Water Supply Company (PDAM) of Luwu Regency. The study was motivated by the limited empirical evidence concerning the combined influence of transactional leadership style and organizational culture on employee performance in regional public service organizations. Understanding these relationships is important because leadership practices and organizational culture are considered key factors in improving organizational effectiveness and the quality of public services. This study employed a quantitative approach using a survey method. The research involved all 95 employees of PDAM Luwu Regency through an exhaustive sampling technique. Primary data were collected using a structured questionnaire and analyzed using validity testing, reliability testing, partial hypothesis testing (t-test), and simultaneous hypothesis testing (F-test) with the assistance of SPSS software. The findings indicate that transactional leadership style has a positive and significant effect on employee performance. Organizational culture also has a positive and significant effect on employee performance. Furthermore, transactional leadership style and organizational culture simultaneously have a significant influence on employee performance. These findings suggest that strengthening leadership practices and fostering a supportive organizational culture can contribute to improving employee performance. The results of this study are expected to provide practical insights for PDAM management in developing leadership practices and organizational strategies that support sustainable employee performance improvement and better public service quality.
The Influence of Career Development, Employee Placement, and Competence on Employee Performance through Work Motivation at the Center for Environmental Pollution Control Facilities (PUSARPEDAL), Ministry of Environment Erni Arsih Yulianti Dalimunthe; Yayan Sudaryana; Agustina Mogi
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.650

Abstract

This study aims to analyze and explain the influence of career development, employee placement, and competence on employee performance through work motivation as an intervening variable at the Center for Environmental Pollution Control Facilities (PUSARPEDAL), Ministry of Environment. Organizational phenomena indicate dynamics in human resource development that are suspected to affect fluctuations in work productivity within a technical government agency. The research method used is a quantitative approach. Data analysis used Structural Equation Modeling (SEM) based on Partial Least Square (PLS) version 3.9 to test the relationships among the research variables. The results show that of the seven hypotheses proposed, four were accepted and three were rejected. Partially, career development and competence have a positive and significant effect on work motivation, while employee placement has no significant effect. Furthermore, competence and work motivation are proven to have a positive and significant effect on employee performance, whereas career development and employee placement have no significant direct effect on employee performance. These findings confirm that competence is the most dominant factor influencing performance, both directly and through strengthening work motivation. The implications for PUSARPEDAL management include the importance of prioritizing the improvement of employees' technical and managerial competence and strengthening the motivation system to optimize organizational performance. Career development programs need to be more closely integrated with the performance appraisal system to generate a more tangible impact on future employee productivity.
The Influence of Leadership, Corporate Culture, and Employee Motivation on Employee Performance through Job Satisfaction at an Imported Fertilizer Company (PT Mitra Utama Makmur) Arma Rachmawati Diniyah; Umi Rosilawati; Mukhlis Catio
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.651

Abstract

This study examines and analyzes the influence of leadership, corporate culture, and employee motivation on employee performance through job satisfaction at an imported fertilizer company, PT Mitra Utama Makmur. The study was designed using a quantitative approach. The population consisted of 200 permanent employees, and a saturated sampling technique was used, producing a sample of 200 respondents. Data were processed with SmartPLS 3.9 using Structural Equation Modeling - Partial Least Squares (SEM-PLS). The findings show that leadership, corporate culture, and employee motivation each have a significant positive effect on job satisfaction, and each also has a significant positive effect on employee performance. Job satisfaction in turn has a significant positive effect on employee performance. Overall, the results indicate that job satisfaction plays an important mediating role in translating leadership quality, corporate culture, and employee motivation into improved employee performance at PT Mitra Utama Makmur.
The Influence of Recruitment, Selection, and Training on Employee Performance through Competency at PT Group Mitra Indonesia Neneng Piyanti; Mukrodi Mukrodi; Mukhlis Catio
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.675

Abstract

This study aims to determine and analyze the influence of recruitment, selection, and training on employee performance through competency at PT Group Mitra Indonesia. The study was designed using a quantitative approach. The population consisted of 400 permanent employees, and using the Slovin formula with a 5% margin of error, a sample of 200 respondents was obtained through purposive sampling. Data were processed with SmartPLS 4.0 using Structural Equation Modeling – Partial Least Squares (SEM-PLS). The findings show that selection and training each have a significant positive effect on competency, whereas recruitment has no significant effect on competency. Recruitment and training each have a significant positive effect on employee performance, whereas selection has no significant effect on employee performance. Competency has a significant positive effect on employee performance. Overall, the results indicate that training is the most dominant driver of both competency and employee performance at PT Group Mitra Indonesia, while competency plays a modest mediating role in translating recruitment, selection, and training into improved employee performance.
An Analysis of Overreaction in Global Commodity Markets and Its Impact on Indonesia's Financial Markets: Empirical Evidence from The JCI And The Rupiah Exchange Rate Master Irfan Ibrahim; Masno Marjohan; Zulfitra Zulfitra
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.676

Abstract

This study empirically examines the overreaction phenomenon in global commodity markets and its transmission to Indonesia's capital market and foreign exchange indicators, specifically the effect of crude oil and gold price overreaction—proxied through price-reversal indicators (abnormal return)—on the Abnormal Return of the Jakarta Composite Index (JCI/IHSG) and the Rupiah exchange rate. Daily time-series data over a five-year formation period (2021-2025) were analyzed using the Wilcoxon Signed-Ranks Test, Ordinary Least Squares (OLS) regression, and the Newey-West HAC Standard Errors and Covariance approach to mitigate structural heteroskedasticity. Findings demonstrate a significant overreaction phenomenon across all winner and loser portfolios for both gold and crude oil. Partial hypothesis testing shows that gold price overreaction has no significant effect on the JCI, yet exerts a negative and significant effect on the Rupiah, supporting Asset Substitution Theory and flight-to-quality behavior. Conversely, crude oil overreaction exerts a positive but marginal effect on the JCI, and a negative and significant effect on the Rupiah, validating the Balance of Payments Structure Theory given Indonesia's status as a net oil importer. Overall, global commodity overreaction transmits more responsively toward exchange-rate stability than toward domestic capital-market performance.

Page 33 of 34 | Total Record : 331

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