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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 286 Documents
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The Influence of the Audit Committee and External Audit on the Quality of Financial Reports in Manufacturing Companies Evi Dora Sembiring; Deti Susilawati; Firli Agusetiawan Shavab Firli
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.v2i2.149

Abstract

This study aims to analyze the effect of the audit committee and the external audit on the quality of financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the chemical sub-sector for the period 2018-2021. The data used in this study is secondary data, which comes from the annual report. The sampling technique used is purposive sampling with the number of companies as many as 12 times 4 periods to 48 sample data. Methods of data analysis using SPSS version 26 program, namely descriptive statistics, classical assumption test and multiple regression analysis. The results of this study indicate that partially the Audit Committee has a significant negative effect on the quality of financial reports and External Audit has a positive effect on the quality of reports. Simultaneously, the audit committee and the External Audit have an effect on the quality of financial reports.
Collecting and Reporting Mechanism Value Added Tax Intan Puspanita; Mulyanah Mulyanah; Refi Pratiwi; Aqshal Pratama Yuli Arsya
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.v2i2.150

Abstract

Value Added Tax (VAT) is a tax that is collected and imposed on the delivery of Taxable Goods (BKP) and Taxable Services (JKP). VAT is collected using a tax invoice and a Tax Payment Slip (SSP). Purchases of Taxable Goods are subject to VAT and PKP partners will prepare and submit tax and SSP invoices to the treasurer for the expenditure unit of the Central Office for the Cidanau, Ciujung, and Cidurian River Regions. This study aims to determine the mechanism for collecting and reporting VAT and to find out the obstacles encountered when collecting and reporting VAT at the Work Unit of the Central Office for the Cidanau, Ciujung and Cidurian River Regions. The method used in this research is descriptive with an inductive approach and data collection techniques using observation, interviews and documentation. The results of this study are that the Value Added Tax (VAT) Reporting mechanism carried out by the Expenditure Treasurer at the Work Unit of the Balai Besar for the Cidanau, Ciujung, and Cidurian River Regions is appropriate.
The Influence of Company Size on Profit Information with Profit Management and Earnings Opacity as Intervening Variables Kurniasih Dwi Astuti; Windu Mulyasari; Fadilatun Nisa
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.v2i2.151

Abstract

The study aims to know the influence size of the company from informative profit to informative profit with management profit and earnings opacity to the intervening variable. Size company be measured with the natural logarithm of total assets. Informative profit proxied with earnings response coefficient. Management profit proxied with discretionary accruals. Meanwhile, earnings opacity is proxied with income smoothing. Population in the study i.e. company manufacturers listed on the Indonesia Stock Exchange for the 2016-2020 period. The Retrieval technique sample used a purposive sampling technique where 42 companies were selected with a total sample of 210 research data. Data analysis techniques using multiple linear regression with SPSS software version 25 and analysis track use Sobel test online. Research results show that the size company, in a manner, direct have an influence positive to informative profit. However, management profit and earnings opacity have an influence negative to informative profit. Management profit and earnings opacity does not have a role as an intermediate intervening variable influencing the size company to informative gain.
Some Factors that Influence Work-Life Balance of Workers Muliawan Hamdani; Melati Mayang Sekar
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.v2i2.162

Abstract

In actual life, the efforts to achieve a harmonious balance between work and family life and other activities outside of work are very important. A balance between the both creates good mental health and it is condusive for personal life. Likewise for online motorcycle drivers (ojek online) with work activities that require them to leave home and family. Therefore, the study was conducted to ascertain several influencing factors of work-life balance. Some of the variables studied were Relation-Oriented Leadership Behavior, Personality, and Flexible Time Hours as independent variables and Work-Life Balance as the dependent variable. The object of this research was online motorcycle drivers who worked in Wonosobo Regency and 100 of them were selected as research samples. Through hypotheses testing by applying data processing software of SmartPLS 3, it was concluded that Relation-Oriented Leadership Behavior, Personality, and Flexible Time Hours positively influenced Work-Life Balance. Thus, all research hypotheses were accepted. Therefore, the better Relation-Oriented Leadership Behavior was performed, the better  Personality, and the better Flexible Time Hours was implemented, the better  Work-Life Balance of online motorcycle drivers in Wonosobo Regency.
The Forecasting Analysis of Profit on Astra Companies List on Indonesia Stock Exchange (IDX) Sinta Fatmaria Tantri; Nurafni Eltivia; Nur Indah Riwajanti
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.156

Abstract

This research aims to analyze the profit forecasting using the weighted moving average method then compare the pattern between Astra companies listed on IDX (Indonesia Stock Exchange). The research method use is quantitative descriptive with secondary data of profit in the 2018-2022 period that provides quarterly. The result for this research shows the highest forecasting of profit on PT Astra International Tbk occurring in the third quarter in 2023 with the amount of 20,970. While the lowest forecasting occurred in first quarter in 2023 with the amount of 9,410. While the lowest forecasting occurred in first quarter in 2023 with the amount of 13,529. The highest forecasting of profit on PT United Tractors Tbk occurs in the third quarter in 2023 with the amount of 13,738,446. While the lowest forecasting occurred in first quarter in 2024 with the amount of 5,584,042. and the highest forecasting of profit on PT United Tractors Tbk occurs in the second quarter in 2023 with the amount of 50,707. While the lowest forecasting occurred in the third quarter in 2024 with the amount of 22,496.
The Influence of Corporate Social Responsibility on Tax Avoidance Fransisco Pandapotan
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.158

Abstract

Tax avoidance is an action to minimize the tax expense because tax is a burden which reduces profits. This research is conducted to investigate how corporate social responsibility affects on tax avoidance empirically. This is classified as causal research with quantitative approach. The population used in this research is all consumer goods manufacturing companies which are registered in Indonesia Stock Exchange period 2019-2020 with a purposive sampling technique to obtain 49 samples after outliers. All of the data samples were taken from the annual reports and financial statements. Multiple linear regression analysis is used to test the effect of corporate social responsibility on tax avoidance using the SPSS version 22. The result of this research shows that corporate social responsibility positively and significantly affects tax avoidance.
Inventory Forecasting Analysis using The Weighted Moving Average Method in Go Public Trading Companies: English Erycha Puspitasari; Nurafni Eltivia; Nur Indah Riwajanti
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.160

Abstract

This research aims to analyze inventory forecasting using the weighted moving average method and then compare the trading companies' patterns. The research method used is quantitative descriptive with secondary data of inventory in the period 2018-2022 which provide quarterly. This research uses the weighted moving average method to calculate forecasting of inventory by Microsoft Excel data analysis techniques. This research shows the highest inventory forecasting on PT Sumber Alfaria Trijaya Tbk (AMRT) occurs in the first quarter of 2023 with the amount of 10.537.541 and the lowest forecasting occurs in the second quarter in 2023 with the amount of 10.431.677. The highest inventory forecasting on PT Erajaya Swasembada Tbk (ERAA) occurs in the second quarter of 2023 with the amount of 6.443.525 and the lowest forecasting in the fourth quarter of 2023 with the amount of 6.418.659. The highest inventory forecasting on PT United Tractors Tbk (UNTR) occurs in the third quarter of 2023 with the amount of 12.239.422 and the lowest forecasting in the first quarter of 2023 with the amount of 12.050.681. Based on the study's results, the tracking signal value at AMRT was 2,17, ERAA was 0.01, and UNTR was -0.08. The three companies' results prove that the weighted moving average can be used to determine inventory forecasting for the next period because the tracking signal value is still within the control limits of ±4.
Shares Price Forecasting Using Simple Moving Average Method and Web Scrapping
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.164

Abstract

The fluctuation of share prices in a secondary market allows investors/traders to gain profits through the difference in share prices (capital gain). In order to obtain these benefits, it is necessary to analyze before buying shares through fundamental and technical analysis. One of several methods in Technical Analysis is Simple Moving Average Method. This method can predict (forecast) share prices by calculating the moving average of the share price history. Historical share prices can be obtained in real-time using the Web Scrapper technique, so the results are more quickly and accurate. Using the MAPE (Mean Absolute Percent Error) method, the level of accuracy of forecasting can be calculated. As a result, the program could run successfully and display the value of forecasting and the level of accuracy for the entire data tested in LQ45. Besides, forecasting with a value of N = 5 has the highest level of accuracy, reaching 97,6 %, while the lowest one uses the value of N = 30, which is 95,0 %.
The Effect of Return on Assets, Debt to Equity Ratio and Current Ratio on Firm Value Kevin Louis Jonathan; Sri Purwaningsih
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.168

Abstract

This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) on Firm Value. The object of this research is the transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This research method uses a quantitative approach with a total sample of 60 companies and the analytical tool uses SPSS 25. The results show that partially the variables ROA, CR have a positive and significant effect on firm value as measured using Price Book Value (PBV), but DER has a significant negative effect on firm value.
Analysis of Service Quality to Increase Customer Satisfaction of Libro Café Hendy Tannady; Ananta Aditia; Bima Bhadra; Clara Cung
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.175

Abstract

This research was conducted using a quantitative survey method which managed to collect 30 respondents who were students of one private university in Banten. The goal of this study is to evaluate how satisfied customers are with the level of service offered by Libro Café, a café that is housed within a university. The first and ninth indicators are both in quadrant I, which represents areas that are very important yet nevertheless perform poorly. This cafe should pay attention to and develop these two aspects so that customers can feel satisfied with the queuing system and the friendliness of Libro cashiers and baristas. Then in quadrant II, there are the second and third indicators which discuss the payment system or payment methods and the cafe area's cleanliness. Being in the second quadrant denotes significant relevance and performance. It is advised that the café continue with this because it is a very wonderful thing. It is in quadrant III, which indicates that its importance and performance are modest, there is the tenth indicator. This indicator discusses Libro café, which sells products at reasonable and affordable prices. Even though the urgency level is not that important, this indication needs to be taken into account and developed because it is a part of quadrant III. Last but not least, quadrant IV, which is low in relevance but high in performance, there are indicators 4 to 8, which are in this quadrant IV. This is also a good thing.

Page 8 of 29 | Total Record : 286

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