Journal of Applied Business, Taxation and Economics Research最新文献_第2页

The Effect To Accountability on The Effectiveness and Transparency of Financial Reports for the 2019 - 2022 Period (Empirical Study at Lazismu Central Office) 问责制对 2019 - 2022 年期间财务报告的有效性和透明度的影响（拉齐斯姆中央办公室的实证研究）

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-12-02 DOI: 10.54408/jabter.v3i2.243

Eva Septya Nurma, Triana Meinarsih

{"title":"The Effect To Accountability on The Effectiveness and Transparency of Financial Reports for the 2019 - 2022 Period (Empirical Study at Lazismu Central Office)","authors":"Eva Septya Nurma, Triana Meinarsih","doi":"10.54408/jabter.v3i2.243","DOIUrl":"https://doi.org/10.54408/jabter.v3i2.243","url":null,"abstract":"The Influence of Accountability on the Effectiveness and Transparency of Financial Reports for the 2019 – 2022 Period (Empirical Study at the Lazismu Central Office). This research aims to determine the influence of each variable, namely Accountability for Effectiveness and Transparency of Financial Reports. The type and source of data in this research is a quantitative approach with primary data where the data collection method uses a questionnaire method distributed within the Central Amil Zakat Infaq da Shodaqoh Muhammadiyah Institute. The independent variable in this research is Accountability (X1), and the dependent variables are Effectiveness (Y1) and Transparency (Y2). The sample method used was nonprobability sampling, and 70 respondents were obtained. The results of this research are: 1) Accountability of Financial Reports has a significant positive effect on the effectiveness of financial reports, as shown by the results of hypothesis testing which shows a value of 0.876 with a T-Statistics value of 13,661, which means it is calculated to be smaller than T-Statistics. 2) Financial Report Accountability has a significant positive effect on financial report transparency, which is shown by the results of the hypothesis testing carried out, namely showing a result of 0.855 with a T-Statistics value of 17,658, which means it is calculated to be smaller than the T-Statistics.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138606552","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 Sales Ratio Assessment as a Test Tool for Accuracy of Determination of Tax Object Sales Value against Market Value Case Study In Kabandungan Village 将销售比率评估作为准确确定纳税对象销售价值与市场价值的测试工具的分析卡班东岗村案例研究

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-12-02 DOI: 10.54408/jabter.v3i2.231

Mohamad Akbar Akmala Anshor, I. Ismatullah, Venita Sofiani

{"title":"Analysis of Sales Ratio Assessment as a Test Tool for Accuracy of Determination of Tax Object Sales Value against Market Value Case Study In Kabandungan Village","authors":"Mohamad Akbar Akmala Anshor, I. Ismatullah, Venita Sofiani","doi":"10.54408/jabter.v3i2.231","DOIUrl":"https://doi.org/10.54408/jabter.v3i2.231","url":null,"abstract":"This study aims to analyze the determination of the Tax Object Sales Value (NJOP) for land and buildings in Kabandungan Village, Kabandungan District, and examine the conformity of NJOP with market values. The method used is the Assessment Sales Ratio (ASR) which refers to the provisions established by the Directorate General of Taxes and the International Association of Assessing Officers (IAAO). Primary data was obtained from the Tax Office Pratama Kabupaten Sukabumi and the Kabandungan Village Office. The analysis results indicate variations in the level of conformity between NJOP and market values among the different hamlets in Kabandungan Village. While some hamlets achieve a good level of accuracy, others still fall short of the established standards. Therefore, it is recommended to review the ASR method, conduct further studies on factors influencing NJOP determination, improve coordination among relevant institutions, update and maintain accurate data, and implement training and capacity building in property assessment. This research contributes to understanding and improving the NJOP determination process in Kabandungan Village.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138606564","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 Importance of The Code of Ethics in The Public Accountant Profession 公共会计师职业道德守则的重要性

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-12-02 DOI: 10.54408/jabter.v3i2.219

Birra Lailatul Nafiisa, Kurnia Ekasari, Kartika Dewi Sri Susilowati

{"title":"The Importance of The Code of Ethics in The Public Accountant Profession","authors":"Birra Lailatul Nafiisa, Kurnia Ekasari, Kartika Dewi Sri Susilowati","doi":"10.54408/jabter.v3i2.219","DOIUrl":"https://doi.org/10.54408/jabter.v3i2.219","url":null,"abstract":"This study aims to provide an overview and analyze the code of ethics for the public accounting profession and is expected to be used as reference material in terms of the practical application of the code of ethics in Indonesia. This type of research is descriptive qualitative. The data collection method in this qualitative research uses secondary data from scientific journals and books from other parties that support researchers in completing research data. The findings of this research can be used to develop new policies or improve tighter oversight measures for public accountants. This will help improve the quality of accounting practices, restore public trust, and maintain the integrity of the public accounting profession in Indonesia. The results of this study are important for the public accounting profession to uphold a code of ethics such as: integrity, objectivity, prudence, confidentiality, and professionalism in order to maintain public trust in entity financial information, ensure fairness in financial reporting, and provide quality audit services. In addition, this also has a positive impact on the reputation of the public accounting profession as a whole.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138606854","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

Activity Based Costing (ABC) on Company Performance with Competitive Advantage as A Variable Mediation 以竞争优势为中介变量的活动成本法（ABC）对公司业绩的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-12-02 DOI: 10.54408/jabter.v3i2.239

Annadia Putri, Elvin Bastian, Fara Fitriyani

引用次数: 0

Enhancing Institutional Performance of Tutoring Centers in Kuala Lumpur: The Role of Document-Based Budget Management 提高吉隆坡辅导中心的机构绩效：基于文件的预算管理的作用

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-12-02 DOI: 10.54408/jabter.v3i2.250

Agung Winarno, Desti Nur Aini, Prihatini Retnaningsih, Amalia Arifah Rahman

{"title":"Enhancing Institutional Performance of Tutoring Centers in Kuala Lumpur: The Role of Document-Based Budget Management","authors":"Agung Winarno, Desti Nur Aini, Prihatini Retnaningsih, Amalia Arifah Rahman","doi":"10.54408/jabter.v3i2.250","DOIUrl":"https://doi.org/10.54408/jabter.v3i2.250","url":null,"abstract":"Effective budget management is pivotal for any institution, acting as a linchpin for informed decision-making. Central to this study is the exploration of how document-based budget management applications can substantially augment the quality of institutional performance. Specifically, this research focuses on the Jalan Kebun Tutoring Center, which serves the children of Indonesian expatriates employed in Selangor, Malaysia. The chosen methodological approach for this study is applied research via a case study format. Data interpretation relies on comparative descriptive analysis. The research progression encompasses several stages: needs identification, application development, testing, results revision, and, finally, implementation. The findings underscore the escalating demand for a dedicated application to streamline financial accounting processes. This urgency is heightened by the expansive growth of institutions and the increasing demand from various stakeholders for transparent financial reporting. Notably, the pilot testing of the application affirmed its capacity to bolster speed, precision, and efficiency in disseminating crucial financial information to relevant parties. An essential recommendation stemming from this study is the potential integration of this financial application with academic processes. Such an integration could present a holistic view, offering comprehensive information that bridges both academic and financial spheres, ensuring a unified institutional management approach.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138606976","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

Fiscal Correction Analysis of Commercial Profit and Loss Report at Money Changer Company 货币兑换公司商业损益报告的财政修正分析

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-12-02 DOI: 10.54408/jabter.v3i2.257

Selly Anggraeni Haryono, Intan Puspanita

引用次数: 0

The Effect of Profitability and Leverage on Sustainability Reporting and It Is Impact on Earnings Informativeness 盈利能力和杠杆率对可持续发展报告的影响及其对盈利信息性的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-12-02 DOI: 10.54408/jabter.v3i2.260

Muhamad Bisma, L. Uzliawati, Windu Mulyasari

引用次数: 0

Corporate Sustainability Reporting in Southeast Asia: A Scoping Review 东南亚的企业可持续发展报告：范围审查

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-12-02 DOI: 10.54408/jabter.v3i2.249

Videl Remus Kono, Nurika Restuningdiah, Dodik Juliardi

{"title":"Corporate Sustainability Reporting in Southeast Asia: A Scoping Review","authors":"Videl Remus Kono, Nurika Restuningdiah, Dodik Juliardi","doi":"10.54408/jabter.v3i2.249","DOIUrl":"https://doi.org/10.54408/jabter.v3i2.249","url":null,"abstract":"This research aims to map developments, factors and theories used in corporate sustainability reporting in Southeast Asia. The method used is a scoping review adopted from Arksey & O'Malley. Use of secondary data from six databases, namely Sage, Wiley, Emeral, Taylor & Francis, Springer and Proquest. The scope of this research is countries in the Southeast Asia region with an observation period of eight years (2015-2023). The results obtained were 40 articles which illustrate that companies in Southeast Asia generally have implemented sustainability in their reports but it is voluntary but companies that have registered on the stock exchange are mandatory. The country with the most research is Indonesia, while the least or none is Cambodia, Myanmar and Laos. It was found that 8 factors influence sustainability reporting in Southeast Asia and 12 theories used, where the most dominant are legitimacy theory and stakeholder theory, the most published articles are in the Emeral database, the most used method is quantitative, the year of most publications is 2023, There are 6 journals with quality A and 12 journals with quality B. Social Responsibility Journal is the dominant journal with 7 articles.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138607200","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 Effect of Entrepreneurship, Social Media, and Partnership Orientation on Marketing Performance through Competitive Advantage (In Small and Medium Enterprises Malang Regency) 企业家精神、社交媒体、伙伴导向对竞争优势营销绩效的影响(以中小企业为例)

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-10-10 DOI: 10.54408/jabter.v3i1.227

Anggreani Kharimatuz Zahro, Heri Praktikno, Agung Winarno

{"title":"The Effect of Entrepreneurship, Social Media, and Partnership Orientation on Marketing Performance through Competitive Advantage (In Small and Medium Enterprises Malang Regency)","authors":"Anggreani Kharimatuz Zahro, Heri Praktikno, Agung Winarno","doi":"10.54408/jabter.v3i1.227","DOIUrl":"https://doi.org/10.54408/jabter.v3i1.227","url":null,"abstract":"The purpose of this study is to ascertain how partnerships, social media, and an entrepreneurial mindset affect marketing performance. Additionally, this study looked at how competitive advantage functions as a mediator in the connections between partnerships, social media use, entrepreneurial orientation and business performance. This quantitative study of small and medium-sized businesses in the Malang Regency uses an explanatory research methodology. The small and medium-sized businesses in Malang Regency make up the study's population. The sample utilized in this study consisted of 246 respondents and the sampling technique employed the Sample Size Calculator with a population percentage of 80%, a confidence level of 95%, and a margin of error of 5%. The major data used in the study was gathered through the dissemination of surveys both online and offline. Software called SmartPLS 3.2 is used to aid SEM-PLS in data analysis. The findings of this study demonstrate that social media and entrepreneurial orientation have a favourable and significant impact on marketing success. Although there is no discernible impact on marketing performance from the collaboration. The study also discovered that the relationship between entrepreneurial approach, social media, and partnerships on business performance is mediated by competitive advantage","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136295928","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

Stock Price Forecasting with the Weight Moving Average Method in Technology Sector Companies on the Indonesia Stock Exchange (IDX) 印尼证券交易所(IDX)科技股股价加权移动平均法预测

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-10-10 DOI: 10.54408/jabter.v3i1.185

Syefira Ramadhani, Nurafni Eltivia, Nur Indah Riwajanti

{"title":"Stock Price Forecasting with the Weight Moving Average Method in Technology Sector Companies on the Indonesia Stock Exchange (IDX)","authors":"Syefira Ramadhani, Nurafni Eltivia, Nur Indah Riwajanti","doi":"10.54408/jabter.v3i1.185","DOIUrl":"https://doi.org/10.54408/jabter.v3i1.185","url":null,"abstract":"This study aims to forecast the share price of the technology sector listed on the Indonesia Stock Exchange (IDX). We sampled 26 of the 34 technology companies listed on the IDX in 2022. The data used is secondary data from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and finance.yahoo.co.id for 9 months, namely the period January – September 2022. The results showed that the calculation of the Weight Moving Average (WMA) for the average value of the Absolute value of forecast error 16,374.70, and the value of the Absolute value of the Percentage of Error is 531.10%. The forecasting assessment method uses Mean Absolute Percent Error (MAPE). The resulting MAPE value is 3.02%. The highest MAPE score was Kioson Komersial Indonesia Tbk (KIOS) with a score of 5.99% while the lowest score was Sat Nusapersada Tbk (PTSN) with a score of 1.23%. From the results of MAPE for technology sector companies, it can be concluded that using the WMA Method and MAPE error valuation falls into the category of excellent forecasting ability in forecasting stock prices.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136295932","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