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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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Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN Mayasir Aziza; Jaswadi Jaswadi; Nur Indah Riwajanti
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.120

Abstract

This research is applied research that aims to improve the internal control of village financial management by implementing the modeling of the Village Secretary Accounting Information System based on the Business Process Modeling Notation (BPMN). Clean, effective, transparent, and accountable village financial management in Indonesia is currently not guaranteed because the Electronic-Based Government System has not been fully implemented. Village financial management accountability is the main topic discussed today because it relates to global development goals to achieve prosperity. The Village SDGs are a sustainable development goal that must achieve by 2030. Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management encourages villages to implement internal control in village financial management. This research uses the policy research method. The results showed what could apply the policy of using the Village Secretary Accounting Information System modeling based on the Business Process Modeling Notation (BPMN) in Wajak Lor Village. This research is limited to implementing the Village Secretary Accounting Information System modeling based on the Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management. Suggestions for further research are expected to be able to develop an Accounting Information System for village financial management based on Business Process Modeling Notation and develop village financial management applications that can be operated by the Village Secretary and integrated.
The Role Of Government Spending In Education Inequality: Evidence From Indonesia With A Panel Data Analysis Sugeng Setyadi
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.v1i6.126

Abstract

This study aims to determine the level of inequality in education as measured by the Gini Education Coefficient (KGP) in Indonesia, to compare the level of inequality between provinces and to analyze the factors that influence educational inequality between provinces in Indonesia. This research was conducted in a number of Indonesian provinces in 2017-2019 using a panel data anayisis methods. The results showed that education inequality in Indonesia in 2017-2019 was in the low inequality category. The number of Gini coefficients is getting smaller each year, which indicates a more even distribution of education in Indonesia. When viewed from the regional classification, Eastern Indonesia has a higher KGP score than the Western part of Indonesia. The education budget has a negative and significant effect on education inequality in Indonesia in 2017-209 while the number of teachers and school principals has a significant positive effect on education inequality in Indonesia in 2017-2019.
Maintaining Legitimacy: The Environmental Management Practices and Green Innovation on Indonesian Manufacturing Companies Ina Indriana
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.v2i1.130

Abstract

Maintaining legitimacy through environmental management practices and green innovation is often seen as less supportive of the company's efforts to improve performance and competitive advantage. This paper aims to analyse the legitimacy motivation of companies participating in the performance rating assessment program in environmental management (PROPER). Another goal is to find out the effectiveness of the motive to maintain legitimacy in improving environmental performance and competitive advantage. The document analysis employs to analyse data. The findings indicate that maintaining the legitimacy of stakeholders is the motivation for manufacturing companies to carry out environmental management and green innovation. The data also suggest that maintaining legitimacy from a wider range of stakeholders brings more tangible economic and non-economic benefits, such as higher environmental performance and competitive advantage, compared to focusing solely on maintaining legitimacy from the government. The findings also show that the PROPER deconcentration policy which is being promoted to improve supervision of companies in environmental management by involving the provincial government, companies and universities is effective in increasing the number and compliance of companies in environmental management. However, the government needs to look for breakthroughs so that companies apply environmental practices beyond compliance by considering several points from the criteria or requirements for exceeding compliance in article 6, such as the implementation of environmental management systems, achieving energy efficiency, saving water, reducing and utilizing waste. non-hazardous materials and solid waste, are transferred to the criteria or compliance requirements in article 5.
Management of Marine Fish Inventory at Fish Auction Place in Tenda Village, Hulonthalangi District, Gorontalo City Hartati Tuli
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.v2i1.131

Abstract

This research aims to improve the welfare of the people of Gorontalo through the application/development of ways to maintain the existence of their business by managing inventory properly and correctly in accordance with applicable standards. The specific objective to be achieved is to find out how to manage marine fish stocks at the Fish Auction Place (TPI) located in the Tenda village, Hulonthalangi sub-district, Gorontalo City. This study uses a qualitative method by using interviews and observations as stages in data collection. From the results of the research that has been carried out, it shows that the management of marine fish stocks at TPI has been going well because of a good work system among all people involved in the Gorontalo Marine Fish Auction Place and good management of the fish stock caught
The Effect of Company Size, Profitability, Solvency and Audit Opinion on Audit Delay Roza Mulyadi; Shinta Octavianti; Indra Sulistiana
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.v2i1.132

Abstract

This study aims to prove the factors that affect audit delay. The factors tested in this study are company size, profitability, solvency and audit opinion. This study uses quantitative methods and uses secondary data types. Secondary data collection is carried out on food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021 which are accessed through www.idx.co.id in the form of an Annual Report. Obtained a sample of 80 Food & Beverage companies listed on the Indonesia Stock Exchange in 2017-2021 using the purposive sampling method. The statistical method used in this study is multiple linear regression at a significance level of 5% with the test instrument of SPSS version 25 computer program. The results of this study indicate that profitability and solvency have a significant negative effect on audit delay, firm size and audit opinion have no effect on audit delay and firm size, profitability, solvency and audit opinion simultaneously affect audit delay
Receivables Collection for Transportation Service At PT Ciomas Ariya Samudera Chandra Prasadhita; Muhammad Nawawi; Alinda Rakhe Yulia Putri
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.134

Abstract

Receivables are part of the assets of an entity in the form of short-term or long-term claim rights from past economic transactions carried out by the company concerned with its clients. PT. Ciomas Ariya Samudera is a service company that focuses its business in the field of transportation services located in Cilegon Banten. The research method used in this study is a qualitative research method with a sequence of steps consisting of observations, interviews, and documentation collected from PT. Ciomas Ariya Samudera. The results obtained in the field describe the procedure for collecting receivables from transportation services at PT. Ciomas Ariya Samudera is in line with the theory.
Tax Knowledge and E-Filling Socialization on Taxpayer Compliance Herda Herda; Salim Assoba; Ewing Yuvisa Ibrani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.139

Abstract

The purpose of this research is to determine whether there is an influence between knowledge of taxation and tax socialization (e-filling system) towards taxpayer compliance at PT. Parkland World Indonesia is seen from the number of employees who do not report Notification (SPT) of more than 80% of the total number of employees of PT. As many as 5,632 Parkland World Indonesia employees still do not care about submitting SPT for the Article 21 Income Tax deduction. The method used in this study is a quantitative research method with survey research. The population used in this study were employees at PT. Parkland World Indonesia. Samples were taken by 98 employees using the Slovin formula. R-Square is 0.822, which means that 82.2% of the variation in taxpayer compliance can be explained by variations in both the independent variable knowledge of taxation and tax socialization (e-filling system). Based on the results, the knowledge variable taxation and Tax socialization (e-filling system) have a partial and significant effect on tax compliance.
Marketing Dashboard as an Early Warning on PR. Gagak Hitam Aang Afandi; Nurafni Eltivia; Siti Holifahtus Sakdiyah
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.140

Abstract

The marketing dashboard is one of the company's barometers that can be used for early warning of the company in marketing operations. This study aims to facilitate the company's management and marketing division for decision-making in marketing operational activities by designing a marketing dashboard. The marketing dashboard, apart from being used for decision-making, can also be used for early warning companies in determining steps in the marketing department. The method used in this research is the Research and Development (R&D) method which uses the Analysis, Design, Development, and Implementation, Evaluation (ADDIE) model to design the marketing dashboard. Collecting data using interviews and documentation at the company. This research produces a marketing dashboard that describes sales position, turnover, and stock turnover. The results of the implementation of the marketing dashboard on PR. Gagak Hitam showed a positive response.
Interaction of Environmental Uncertainty, Characteristics of Management Accounting Information Systems and Decentralization on Managerial Performance Adam Nur Firdausy; Elvin Bastian; Fara Fitriyani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.143

Abstract

This study aims to examine the effect of the characteristics of management accounting information systems and decentralization on managerial performance with environmental uncertainty as a moderating variable. This research is a type of quantitative research, the data used using primary data and data collection using a questionnaire to obtain information from respondents, namely middle managers who work in manufacturing companies in the feedmill sector in Banten Province. The analytical method used is Structural Equation Model (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) The effect of the characteristics of the management accounting information system on managerial performance, a) Broadscope has an effect on managerial performance, b) Timeliness has no effect on managerial performance, c) Aggregation has no effect on managerial performance, d) Integration has no effect on managerial performance, 2) Decentralization has an effect on managerial performance, 3) The effect of environmental uncertainty moderates the relationship between the characteristics of management accounting information systems on managerial performance, a) Environmental uncertainty does not moderate the relationship between broad- scope management accounting information characteristics and managerial performance, b) Environmental uncertainty does not moderate the relationship between characteristics of management accounting information timeliness with managerial performance, c) Environmental uncertainty does not moderate the relationship between the characteristics of aggregation management accounting information with managerial performance, d) Uncertainty environmental assurance does not moderate the relationship between the characteristics of integrated management accounting information and managerial performance, 4) Environmental uncertainty moderates the relationship between decentralization and managerial performance
Comparison Analysis of EVA and ROA Methods in Assessing The Financial Performance of The Company Ita Lestari; Susanti Susanti; Ewing Yuvisa Ibrani; Mahpudin Mahpudin
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.148

Abstract

This study aims to determine the company's financial performance by using a comparative analysis of the Economic Value Added (EVA) and Return On Assets (ROA) methods. This study employed pre-field research techniques and on-site fieldwork to conduct descriptive qualitative research. Secondary data, data gathering methods utilizing report studies and literature analyses, and data analysis methods utilizing data collection, data reduction, data presentation, and data inference techniques are all used as the data sources. To verify the accuracy of the data, the author uses three sources and three different techniques. The results showed that EVA INDF in the 2014-2016 period produced an EVA value < 0, which could be interpreted as unfavorable, ICBP, MYOR, and ROTI in the 2014-2018 period, on average, produced an EVA value > 0 which could be construed as positive. Except for ROTI in the last three years which resulted in an EVA < 0. Meanwhile, ROA INDF, ICBP, MYOR, and ROTI in 2014-2018 produced an average ROA value above the industry standard or can be said to be good. Except for INDF in 2015, 2017, and 2018, the average ROA value is below industry standards. This study concludes that EVA analysis is better because if the average value of EVA is> 0, then the company can provide added value to investors. At the same time, the ROA analysis produces an average ROA value below the industry standard.

Page 7 of 29 | Total Record : 286

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