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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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The Influence of Independency, Professionalism, and Integrity on Fraud Prevention with Leadership Style As Moderating Variable Yunita Sari; Helmi Yazid; Muhammad Taqi
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.102

Abstract

This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant negative effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.
Root Cause Analysis Using Fishbone Diagram: Company Management Decision Making Siti Holifahtus Sakdiyah; Nurafni Eltivia; Aang Afandi
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.103

Abstract

This study aims to analyze the causes of delays in decision-making within the company. Managers can identify several constraints in decision-making by using analytical tools. In this study, the device used to analyze the problem is root cause analysis. Root cause analysis is used to determine the initial cause of the issues. The method used in the root cause analysis is a fishbone diagram where the fishbone diagram can identify some of the problems that underlie the constraints in decision making. This study uses a qualitative descriptive method by taking data from interviews and documentation. The results of this study can be seen in decision making four problems underlie the inhibition of decision making. The problem is the first decision-maker; namely, the company's management is not wholly a determinant in making decisions. The second problem is that the information presented as a guide for decision-making is inaccurate, not timely, and irrelevant. The third problem is the absence of software that processes data into information needed by company management. The last problem is the lack of integration between divisions, so the resulting information is out of sync. Root cause analysis and fishbone diagrams, that was possible to analyze in detail the causes of delays in decision making. In the end, management can find solutions to each of these problems. Management will search each problem for the root cause, and the answer that they will give will be right on target so that the hope to minimize the obstacles to decision making will be implemented.
The Influence of Internal Audit, Capital Structure, Independent Board of Commissioners and Institutional Ownership on the Financial Performance of Banking Sector Companies Listed on the IDX for the 2018-2020 Period Ulfa Khairunnisa; Helmi Yazid; Iis Ismawati
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.105

Abstract

The purpose of this study was to determine whether Internal Audit, Capital Structure, Board of Commissioners, and Institutional Ownership have a significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling technique used purposive sampling and obtained as many as 9 companies. The population in this study are banks listed on the IDX. The analytical method used in this research is multiple linear regression analysis method. The data processing process uses SPSS 22. From the results of this study, all of the banking sector companies that are sampled generate profits by using research assets; the average number of internal audit members in the banking sector is 4; Companies in the banking sector in using their capital structure are still larger from sources of debt than their own capital; the company has the support to provide supervision on the company's performance; Relatively high institutional ownership.
The Effect of Capital Expenditure and Corporate Hedging on Firm Value with Exchange Rate as Moderating Variable: Firm Value Nuraeni Noviyanti; Iis Ismawati; Rita Rosiana
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.106

Abstract

The purpose of this study was to determine the effect of capital expenditure and corporate hedging on firm value, and the effect of the exchange rate on the relationship between capital expenditure and corporate hedging and firm value. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. By using purposive sampling method, obtained 119 companies that meet the criteria as research samples with an observation time of 5 years, so that the total final sample is 595 observational data. This study uses secondary data obtained from the Indonesia Stock Exchange website. In this study, the analysis method is moderated regression analysis (MRA) with testing tools using the IBM SPSS version 25 data processing application. The results of this study indicate that: (1) Capital expenditure has no effect on firm value (2) Corporate hedging has an effect on firm value (3) Exchange rate as a moderating variable cannot moderate the relationship between capital expenditure and firm value (4) Exchange rate as a moderating variable cannot moderate the relationship between corporate hedging and firm value
Effectiveness of The Audit Program, Integrity and The Government Internal Control System on Prevention of Fraud in The Procurement of Goods and Services Daning Ayu Ningsih; Helmi Yazid; Dadan Ramdhani
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.107

Abstract

The purpose of this study is to determine whether the effectiveness of probity audit, integrity, and the government's internal control system (SPIP) affects fraud in the procurement of goods and services in Serang district. This research uses quantitative methods. The sampling technique uses cluster sampling. The population in this study was a whole local government organization with a total of 27 and each OPD was given 5 questionnaires. The analysis method used in this study is the coefficient of determination method. The data processing process uses SmartPLS software version 3. The type of data used in this study is primary data. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that the effectiveness of the audit probity and the government's internal control system had a positive and significant effect on the prevention of fraud in the procurement of goods and services while for integrity it had no effect and was significant on the prevention of fraud in the procurement of goods and services.
The Effect of Audit Reports and KAP Measurements on The Relevance of The Value Accounting Information Windi Nawati; Tubagus Ismail; Munawar Muclish
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.108

Abstract

The purpose of this study was to determine The Effect of Audit Reports and KAP Measurements on The Relevance of The Value Accounting Information in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 10 pharmacy companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 23. Based on the results of the study, it can be concluded that the first audit report has a significant positive effect on book value per share. Second, the audit report has a significant positive effect on the value of earnings per share. Third, KAP size has a significant positive effect on book value per share. Fourth, the size of KAP has a significant positive effect on the value of earnings per share.
The Moderation Effect of Allowance for Impairment of Credit Losses Toward Credit Growth and Profitability Angga Nugraha
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.109

Abstract

This study aims to examine the Allowance For Impairment Of Credit Losses in moderating the relationship between credit growth and non-performing loans to profitability. The population in this study are all commercial banks listed on the Indonesia Stock Exchange in 2019-2022. purposive sampling is the sampling method used in this study. data were analyzed by PLS-SEM. The test results show that credit has an effect on ROA while NPL does not. Allowance For Impairment Of Credit Losses moderates the relationship between NPL and ROA.
Design of an Integrated Information System for Regional Property in Indonesia Probolinggo City Government Akromul Khaidar; Aang Afandi; Jaswadi Jaswadi
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.112

Abstract

This study aims to analyze the integrated information system for a regional property in the Probolinggo City government using the concept of Business Process Management notation. The object of research is the government of Probolinggo City. This case study was analyzed to find problems in the research object and the design of procedures when conducting capital expenditures in each government agency. This study uses quantitative methods with resource based theory techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for its completion. The result of the research is a business process model based on Business Process Management Notation (BPMN) which can increase effectiveness and efficiency so that it has implications for improving the quality of business processes in Government agencies Related to Capital Expenditures so that they are understood and correct so that they are effective.
The Cooperative Taxation Controversy : a Conceptual and an Econometric Model Khadija Rhaddioui; Said Ahrouch
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.114

Abstract

Cooperatives are an integral and an essential part of the social and solidarity economy, as it has a dual role by contributing greatly to the local socio-economic development. Thereby, these social entities are considered as tools to satisfy the economic and the social Society’s needs. Thus, the cooperatives are subject to several legal restrictions and constraints in relation to the nature of the activity exercised, compared to the counterpart entities. Moreover, to overcome these compulsions, most of government grants these social entities a set of taxes grace. Nevertheless, the activity expansion of certain cooperatives has aroused the demonstration of its competitors arguing that these tax exemptions leads to unfair competition, in return the cooperatives subject to this claim, defend their position by affirming that their activity generate certainly profits, but it contribute greatly to the social aspect. Therefore, the present research consisted in the study of the taxation’s effect on dairy processing cooperatives in Morocco at the commercial, financial and social level in order to resolve this taxation controversy. Thereby, this study was carried out according to a quantitative study on the leading cooperatives of the dairy sector in Morocco, by using the econometric software STATA on the basis of the conceptual and the econometric model appropriate to the research theme.
Panel Data Regression Analysis on Factors Affecting Firm Value in Manufacturing Companies Trisnadi Wijaya
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.119

Abstract

The shareholders' wealth can increase when the company's value increases, which is indicated by the rise in share prices on the stock exchange. This research aims to analyze the factors that influence firm value. Samples were taken using the purposive sampling method and obtained from a selection of 70 manufacturing companies. Data analysis used the panel data regression method, which was processed with EViews 10 program. The Random Effect Model was chosen as the correct model for this research. The research results show that the Current Ratio and Debt to Equity Ratio have no significant effect on firm value. In contrast, firm size and Return on Equity significantly affect firm value.

Page 6 of 29 | Total Record : 286

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