Journal of Applied Business, Taxation and Economics Research最新文献_第5页

The Effect of Return on Assets, Debt to Equity Ratio and Current Ratio on Firm Value 资产收益率、负债权益比率和流动比率对企业价值的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-02-28 DOI: 10.54408/jabter.v2i3.168

Kevin Jonathan, S. Purwaningsih

引用次数: 0

The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay 每股收益和负债权益比对审计延迟的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-02-28 DOI: 10.54408/jabter.v2i3.177

Firli Agusetiawan Shavab, Deti Susilawati, Evi Dora Sembiring, Fuadi Fuadi

{"title":"The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay","authors":"Firli Agusetiawan Shavab, Deti Susilawati, Evi Dora Sembiring, Fuadi Fuadi","doi":"10.54408/jabter.v2i3.177","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.177","url":null,"abstract":"This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. The data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient of Determination. (6) Test the Hypothesis (t-test and F-test).Based on the partial test results, it shows that earnings per share have an effect on Audit Delay, and debt to quity ratio has no effect on Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. In simultaneous testing, earnings per share and debt to quity ratio together affect Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. The percentage contribution of the effect of earnings per share and debt to quity ratio on Audit Delay is 17.7%, while the remaining 82.3% can be explained by other factors not examined in this study","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123759645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analysis of Service Quality to Increase Customer Satisfaction of Libro Café 提高Libro咖啡馆顾客满意度的服务质量分析

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-02-28 DOI: 10.54408/jabter.v2i3.175

H. Tannady, Ananta Aditia, Bima Bhadra, Clara Cung

{"title":"Analysis of Service Quality to Increase Customer Satisfaction of Libro Café","authors":"H. Tannady, Ananta Aditia, Bima Bhadra, Clara Cung","doi":"10.54408/jabter.v2i3.175","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.175","url":null,"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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122108542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Shares Price Forecasting Using Simple Moving Average Method and Web Scrapping 基于简单移动平均法和网页拆解的股价预测

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-02-28 DOI: 10.54408/jabter.v2i3.164

Edra Arkananta Gultom, Nurafni Eltivia, N. I. Riwajanti

引用次数: 2

Administrative System and Procedures for Non-Capitation Fund Claims at The Social Security Administration Agency (BPJS) Health Branch Serang 社会保障行政机构(BPJS)卫生分部的非出资基金索赔管理制度和程序

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-02-28 DOI: 10.54408/jabter.v2i3.182

Indah Rahayu

引用次数: 0

Inventory Forecasting Analysis using The Weighted Moving Average Method in Go Public Trading Companies 基于加权移动平均法的上市公司库存预测分析

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-02-28 DOI: 10.54408/jabter.v2i3.160

Erycha Puspitasari, Nurafni Eltivia, N. I. Riwajanti

{"title":"Inventory Forecasting Analysis using The Weighted Moving Average Method in Go Public Trading Companies","authors":"Erycha Puspitasari, Nurafni Eltivia, N. I. Riwajanti","doi":"10.54408/jabter.v2i3.160","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.160","url":null,"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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133886950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN 基于BPMN的村支书会计信息系统建模与实现

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-11-23 DOI: 10.54408/jabter.v2i2.120

M. Aziza, Jaswadi Jaswadi, Nur Indah Riwajanti

{"title":"Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN","authors":"M. Aziza, Jaswadi Jaswadi, Nur Indah Riwajanti","doi":"10.54408/jabter.v2i2.120","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.120","url":null,"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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130143633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Some Factors that Influence Work-Life Balance of Workers 影响员工工作与生活平衡的一些因素

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-11-23 DOI: 10.54408/jabter.v2i2.162

M. Hamdani, Melati Mayang Sekar

{"title":"Some Factors that Influence Work-Life Balance of Workers","authors":"M. Hamdani, Melati Mayang Sekar","doi":"10.54408/jabter.v2i2.162","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.162","url":null,"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. \u0000Therefore, 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.\u0000Through 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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129174199","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of the Audit Committee and External Audit on the Quality of Financial Reports in Manufacturing Companies 审计委员会与外部审计对制造业企业财务报告质量的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-11-23 DOI: 10.54408/jabter.v2i2.149

Evi Dora Sembiring, Deti Susilawati, F. Firli

引用次数: 1

Marketing Dashboard as an Early Warning on PR. Gagak Hitam Marketing Dashboard作为PR的早期预警

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-11-23 DOI: 10.54408/jabter.v2i2.140

Aang Afandi, Nurafni Eltivia, Siti Holifahtus Sakdiyah

引用次数: 1