Journal of Applied Business, Taxation and Economics Reseach
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.
Articles
272 Documents
<![CDATA[The Tourism as A Potential Sector in Serang ]]>
<![CDATA[Lia Uzliawati]]>;
<![CDATA[Widya Nur Bhakti Pertiwi]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i4.74
<![CDATA[Serang has the potential for tourism objects to continue to be developed with a tourism-based development pattern that can contribute to the economic growth of Serang. The purpose of this study was to find out which urban areas have tourism potential as a leading sector in Serang. The focus of this research is located in the district of Kasemen, Serang. The analytical method used is SWOT analyis. The results of the study show that there are several villages that have the potential to be the leading sector in the Kasemen District.]]>
<![CDATA[Transformation Financial Services Authority in the Digitalization Era ]]>
<![CDATA[Master Irfan Ibrahim]]>;
<![CDATA[Dabella Yunia]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i4.75
<![CDATA[Research aim for analyze policies and regulations and Steps _ develop Financial Services Industry , strengthening institutional Financial Services Authority , the role of OJK as part from Committee Stability System Finance . Method research used in research _ is method descriptive . Researcher analyze based on source reference as Regulation Government , Laws and Regulations from Financial Services Authority . Research results consist on Policies and regulations and Steps _ develop Financial Services Industry has regulated by law Number 21 of 2011 which can be applied with a number of stage , that is Step preparation , implementation and evaluation . Strengthening institutional Financial Services Authority performed on various aspect , that is aspect services , resources people and budget institution . OJK's role as part from Committee Stability System Finance done with guard stability system finance could done with response and synergy policy .]]>
<![CDATA[The Effect of Leverage and Liquidity on Dividend Policy, Profitability as Intervening Variables ]]>
<![CDATA[Prayogo Pangestu]]>;
<![CDATA[Bambang Mahmudi]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i4.76
<![CDATA[The goal of this research is to see if Profitability, as measured by Return On Assets (ROA), can mediate the link between leverage and liquidity and dividend policy, as measured by the Debt To Equity Ratio (DER) and the Current Ratio (CR). The population for this study consisted of all coal mining sub-sector businesses that were registered on the Indonesia Stock Exchange between 2009 and 2018. The study employed the approach of purposive sampling. Path analysis and the Sobel test were the analytical models employed in this study. (1) Liquidity has no effect on Dividend Policy and is not significant (2) Leverage has no effect on Dividend Policy and is not significant (3) Leverage has no effect on Profitability and is not significant (4) Liquidity has no effect on Profitability and is not significant according to the findings of thisstudy. (5) Profitability has a strong and negative impact on dividend policy]]>
<![CDATA[Accounts Receivable Information System at PT. Latinusa, Tbk ]]>
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Kurniasih Dwi Astuti]]>;
<![CDATA[Intan Putri Kinasih]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i4.82
<![CDATA[The purpose of this research is to determine the suitability of accounts receivable accounting information at PT. Latinusa Tbk. The method used in writing this final assignment is descriptive method. This writing uses primary data and secondary data obtained from PT. Latinusa Tbk. Data sources come from field studies and literature. How to collect data through observation, interviews and documentation collected from PT. Latinusa Tbk. Based on the results of industry internships obtained in the field, account receivable accounting information system at PT. Latinusa Tbk, is in accordance with the theory.]]>
<![CDATA[The Effect of Final Sanctions to Increase MSME Taxpayer Compliance in The City of Jambi ]]>
<![CDATA[Edy Arisondha]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i4.84
<![CDATA[This study aims to determine the effect of fines on the level of compliance of MSME taxpayers with a case study for the city of Jambi. Data was obtained by distributing questionnaires containing questions related to the variables studied, only 90 respondents were sampled from all MSME actors in Jambi. The data is then analyzed using a simple regression method, from the results of the analysis it is known that the significance value of fines is 0.044 less than 0.05, which means that fines can affect the level of compliance of MSME taxpayers in the city of Jambi. This research is still limited by using only the variable of penalties for measuring the level of taxpayer compliance, so it is recommended for further research to examine other variables that can affect the level of taxpayer compliance.]]>
<![CDATA[Budget Absorption: on The Interaction of Organizational Commitment, Budget Planning and Quality of Human Resources of The OPD in Serang City ]]>
<![CDATA[Fara Fitriyani]]>;
<![CDATA[Nana Nofianti]]>;
<![CDATA[Leni Oktaviani]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i4.85
<![CDATA[This study aims to examine the effect of budget planning, the quality of human resources on budget absorption with organizational commitment as a moderating variable (empirical study Of the OPD on Serang City). This research is a type of quantitative research, data is collected by distributing questionnaires directly with purposive sampling technique to the respondents. While the respondents are functional officials in agencies/work units within the Serang City government who are certainly involved in the budgeting process, with a total of 90 respondents who can be processed. The analytical method used in this study is moderate regression analysis (MRA). From the results of moderate regression analysis (MRA), four hypotheses show their effect on budget absorption, namely: 1) budget planning has a significant effect on budget absorption 2) quality of human resources has a significant effect on budget absorption 3) the interaction between budget planning and organizational commitment as a moderating variable has a significant effect on budget absorption 4) the interaction between the quality of human resources and organizational commitment as a moderating variable has a significant effect on budget absorption]]>
<![CDATA[Analysis of Financial System Modeling for Integrated Petty Cash Based on Business Process Management ]]>
<![CDATA[Bagas Brian Pratama]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Andi Kusuma Indrawan]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i5.86
<![CDATA[This study aimed to analyze the modeling of financial information systems for integrated petty cash using the concept of a Business Process Management System. The object of study was a training service company. This case study analysis was conducted to find problems in the study's object and then formulate. This study applied a qualitative method using Yin's (2009) explanatory case study analysis techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for settlement. The result of the study was a business process model based on Business Process Management Notation (BPMN) which could increase effectiveness and efficiency so that it had implications for improving the quality of the company's business processes.]]>
<![CDATA[Tax Planning, Company Size, Profit Management, and Profitability as Moderating Variables ]]>
<![CDATA[Tifani Ulfa]]>;
<![CDATA[Rudi Zulfikar]]>;
<![CDATA[Agus Sholikhan Yulianto]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i5.88
<![CDATA[The purpose of this study was to determine the effect of tax planning, and firm size on earnings management moderated by profitability. The theory that is used as the basis for this research is agency theory. This study uses manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The data used is secondary data. The results of this study indicate that tax planning and firm size have a significant effect on earnings management. Firm size affects earnings management moderated by profitability. While tax planning has no effect on profit management moderated by profitability]]>
<![CDATA[The Effect of Self Confidence on Job Readiness ]]>
<![CDATA[Ristiani Ristiani]]>;
<![CDATA[Farah Putri Wenang Lusianingrum]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i5.89
<![CDATA[Job readiness can be one of the characteristics that show the quality of a worker. Final-year undergraduate students need to prepare themselves to work, and new undergraduate students start from 18. They have entered early adulthood. The research objective was to determine whether there was an effect on undergraduate student self-confidence in the age group during the fourth semester of their lecture on their employability. This research is a survey type quantitative method, with primary data obtained through questionnaires. Determination of the sample using purposive sampling technique with the criteria of undergraduate students taking Personality Development courses in the semester. The number of respondents was 294 students. The results showed an effect of self-confidence on job readiness, amounting to 24.4%. As much as 75.6% of job readiness is influenced by other variables not studied. Educational institutions or practitioners involved in work preparation activities can prepare individual development plans through various programs starting with identifying each individual himself.]]>
<![CDATA[Development Strategy Group Craftsman in Serang ]]>
<![CDATA[Elvin Bastian]]>;
<![CDATA[Muhamad Fakhrudin]]>;
<![CDATA[Widya Nur Bhakti Pertiwi]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i5.90
<![CDATA[Research objectives this is for formulate what strategies can be used for developing group craftsman gold in Serang. Group craftsman gold in Serang centered in Taktakan. During here. craftsmen depend on the order of the gold shop in Serang. Study this character descriptive qualitative with SWOT analysis. Research results put forward that for develop craftsman industry gold Taktakan. defensive strategy needed for minimize weaknesses and anticipate threat.]]>
