Journal of Applied Business, Taxation and Economics Research最新文献

{"title":"Receivables Collection for Transportation Service At PT Ciomas Ariya Samudera","authors":"Chandra Prasadhita, M. Nawawi, Alinda Rakhe Yulia Putri","doi":"10.54408/jabter.v2i2.134","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.134","url":null,"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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"15 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":"121297217","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}

{"title":"Comparison Analysis of EVA and ROA Methods in Assessing The Financial Performance of The Company","authors":"I. Lestari, S. Susanti, Ewing Yuvisa Ibrani, Mahpudin Mahpudin","doi":"10.54408/jabter.v2i2.148","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.148","url":null,"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. \u0000This 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. \u0000The 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. \u0000This 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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"16 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":"129071750","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}

{"title":"Interaction of Environmental Uncertainty, Characteristics of Management Accounting Information Systems and Decentralization on Managerial Performance","authors":"Adam Nur Firdausy, Elvin Bastian, Fara Fitriyani","doi":"10.54408/jabter.v2i2.143","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.143","url":null,"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","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"39 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":"133861466","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}

{"title":"Collecting and Reporting Mechanism Value Added Tax","authors":"Intan Puspanita, Mulyanah Mulyanah, Refi Pratiwi, Aqshal Pratama Yuli Arsya","doi":"10.54408/jabter.v2i2.150","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.150","url":null,"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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"17 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":"124041585","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}

{"title":"Tax Knowledge and E-Filling Socialization on Taxpayer Compliance","authors":"Herda Herda, Salim Assoba, Ewing Yuvisa Ibrani","doi":"10.54408/jabter.v2i2.139","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.139","url":null,"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. \u0000The 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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"74 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":"134521069","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}

{"title":"The Influence of Company Size on Profit Information with Profit Management and Earnings Opacity as Intervening Variables","authors":"Kurniasih Dwi Astuti, Windu Mulyasari, Fadilatun Nisa","doi":"10.54408/jabter.v2i2.151","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.151","url":null,"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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"123 5 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":"122864183","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}

{"title":"The Effect of Company Size, Profitability, Solvency and Audit Opinion on Audit Delay","authors":"Roza Mulyadi, Shinta Octavianti, Indra Sulistiana","doi":"10.54408/jabter.v2i1.132","DOIUrl":"https://doi.org/10.54408/jabter.v2i1.132","url":null,"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","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121907597","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}

{"title":"Panel Data Regression Analysis on Factors Affecting Firm Value in Manufacturing Companies","authors":"Trisnadi Wijaya","doi":"10.54408/jabter.v2i1.119","DOIUrl":"https://doi.org/10.54408/jabter.v2i1.119","url":null,"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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130907871","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}

{"title":"Effect of Capital Expenditure and Corporate Hedging on Firm Value with Exchange Rate as Moderating Variable","authors":"Nuraeni Noviyanti, I. Ismawati, Rita Rosiana","doi":"10.54408/jabter.v2i1.106","DOIUrl":"https://doi.org/10.54408/jabter.v2i1.106","url":null,"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","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128673981","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}

{"title":"Maintaining Legitimacy: The Environmental Management Practices and Green Innovation on Indonesian Manufacturing Companies","authors":"Ina Indriana","doi":"10.54408/jabter.v2i1.130","DOIUrl":"https://doi.org/10.54408/jabter.v2i1.130","url":null,"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.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115208556","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}