Journal of Applied Business, Taxation and Economics Research最新文献_第3页

The Effect of Board of Gender Diversity and Institutional Ownership on Tax Aggressivity with Audit Quality as A Moderation Variable 以审计质量为调节变量的董事会性别多样性和机构所有权对税收侵略性的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-10-10 DOI: 10.54408/jabter.v3i1.225

Eris Nanda Mufarikha, Rosidi Rosidi, Wuryan Andayani

引用次数: 0

Institutional Ownership Effect on Company Values with CSR and DER as An Intervening Variable 机构所有权对公司价值的影响——以企业社会责任和责任承担为中介变量

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-10-10 DOI: 10.54408/jabter.v3i1.226

Dea Ariana, Fauji Sanusi, Wawan Ichwanudin

{"title":"Institutional Ownership Effect on Company Values with CSR and DER as An Intervening Variable","authors":"Dea Ariana, Fauji Sanusi, Wawan Ichwanudin","doi":"10.54408/jabter.v3i1.226","DOIUrl":"https://doi.org/10.54408/jabter.v3i1.226","url":null,"abstract":"This study aims to examine whether institutional ownership has an effect on firm value with debt policies and corporate social responsibility as intervening variables in automotive sub-sector manufacturing companies and their components listed on the Indonesia Stock Exchange for the 2015-2021 period. In this study, institutional ownership is measured by INST, firm value is measured by price to book value (PBV), debt policy is measured by debt to equity ratio, corporate social responsibility is measured by CSRDI index. The population used in this study is the automotive sub-sector manufacturing companies and their components listed on the Indonesia Stock Exchange for the 2015-2021 period. The sample of this study amounted to 12 companies from a total population of 84 companies. Sampling using purposive sampling method. The data analysis tool used in this research is path analysis using smartpls3 software. The results of this study indicate that: (1) Institutional ownership has a significant positive effect on debt policy. (2) Institutional ownership has no significant positive effect on corporate social responsibility. (3) Institutional ownership has no significant positive effect on firm value. (4) Debt policy has a significant negative effect on firm value. (5) Corporate social responsibility has a significant positive effect on firm value. (6) Debt policy cannot mediate institutional ownership on firm value. (7) Corporate social responsibility cannot mediate institutional ownership on firm value.","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":"136295459","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

Evaluation and Analysis of Brawijaya University Sustainability Report Based on GRI Standards 基于GRI标准的布拉维贾亚大学可持续发展报告评价与分析

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-10-10 DOI: 10.54408/jabter.v3i1.220

Yuli Puji Astuti, Eko Ganis Sukoharso, Zaki Bariduwan

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Implementation of The Five R Concept Evidence from Warehouse Of Bank Rakyat Indonesia Yumaga Unit Serang City 从印尼人民银行雪朗市尤马加分行仓库实施“五R”概念的实证

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-10-10 DOI: 10.54408/jabter.v3i1.212

Yanto Heryanto, Siti Sofiyah

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Study of Power Relations in The Practice of Obedience of Islamic Religious Teaching at SD Muhammadiyah Malang Raya SD穆罕默迪亚·玛琅雅伊斯兰宗教教学服从实践中的权力关系研究

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-10-10 DOI: 10.54408/jabter.v3i1.218

Mohammad Kamaludin, Bagong Suyanto, Siti Mas'udah

{"title":"Study of Power Relations in The Practice of Obedience of Islamic Religious Teaching at SD Muhammadiyah Malang Raya","authors":"Mohammad Kamaludin, Bagong Suyanto, Siti Mas'udah","doi":"10.54408/jabter.v3i1.218","DOIUrl":"https://doi.org/10.54408/jabter.v3i1.218","url":null,"abstract":"This research is an attempt to see the other side of Islamic religious education. Previously, research was always emphasized on examining patterns, systems, or a series of learning and teaching mechanisms in an orderly and steady form. Therefore, a system of discipline and obedience is needed for students who are targeted as objects of that order. The other side of this research lies in an in-depth examination of compliance, not only aiming from a psychological perspective but at revealing the hidden meanings behind the actors who want the obedience attitude of students to occur. The goal is clear to photograph the obedience behavior of students based on the concepts that already exist in the agreed pattern and system of religious education. This study uses a qualitative approach by analyzing critically the teacher's understandings that have occurred so far. In the initial observations, it is not clear how the question of student compliance is sociologically constructed, although it is widely known that the question of compliance is the psychological formation of students for the sake of ease of learning. In the end, the researcher found out that not all compliance was interpreted the same by everyone. They will interpret obedience according to the context of the times. There are those who say that obedience is not always subject to submission, there are those who assume that obedience can be understood from only one side, namely those who govern and so on.","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":"136296211","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 Role of Public Policies in Increasing Foreign Direct Investments 公共政策在增加外国直接投资中的作用

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-10-10 DOI: 10.54408/jabter.v3i1.244

Amin Taghiyev

{"title":"The Role of Public Policies in Increasing Foreign Direct Investments","authors":"Amin Taghiyev","doi":"10.54408/jabter.v3i1.244","DOIUrl":"https://doi.org/10.54408/jabter.v3i1.244","url":null,"abstract":"Public policies play a crucial role in facilitating and promoting foreign direct investments (FDI) within a nation. This study examines the influence of government policies on foreign direct investment (FDI) inflows and delineates essential approaches for fostering the attraction of international investors. This study identifies five primary elements that exert influence on foreign direct investment (FDI) through the implementation of public policies. These aspects include investment incentives, the regulatory environment, infrastructure development, political stability, and trade agreements. Through a comprehensive analysis of these elements, governments have the ability to formulate policies that effectively stimulate Foreign Direct Investment (FDI) and foster substantial economic growth. The present analysis underscores the significance of a conducive investment environment, encompassing tax incentives, streamlined regulatory frameworks, and efficient infrastructure. The presence of political stability and a strong adherence to the rule of law creates a favorable and secure climate for potential investors. Finally, engaging in active involvement in international trade agreements has the potential to enhance market access and strengthen foreign direct investment (FDI). In summary, it can be argued that the implementation of effective public policies has the potential to greatly enhance foreign direct investment (FDI), hence stimulating economic growth and promoting international interconnectedness.","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":"136295462","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 the Contribution of ASEAN Countries in Supporting Sustainable Tourism in Indonesia 东盟国家对支持印尼可持续旅游业的贡献分析

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-10-10 DOI: 10.54408/jabter.v3i1.235

Arnanda Ajisaputra, Nurtjahja Juniarsa

{"title":"Analysis of the Contribution of ASEAN Countries in Supporting Sustainable Tourism in Indonesia","authors":"Arnanda Ajisaputra, Nurtjahja Juniarsa","doi":"10.54408/jabter.v3i1.235","DOIUrl":"https://doi.org/10.54408/jabter.v3i1.235","url":null,"abstract":"This research aims to find out the contribution of ASEAN countries in supporting sustainable tourism in Indonesia as seen from the number of tourist visits from 2014-2021. Using the VECM method, the results showed that: (1) ASEAN countries with dominating tourist visits to Indonesia are: Malaysia, Singapore, Philippines, and Thailand; (2) there are long and short-term effects on tourist arrivals of the four ASEAN countries to Indonesia; (3) if there is a shock to the number of tourist arrivals from one of the ASEAN countries to Indonesia, it will resonate the number of tourist arrivals from the other three ASEAN countries; (4) if one of the ASEAN countries experiences a shock to the number of their tourist arrivals to Indonesia, it will first have an impact on the next period in that country, after which it will shake the other three ASEAN countries in the adjacent period. It is recommended that government and private organizations engaged in tourism, as well as the public, support the tourism liberalization program while still paying attention to local wisdom and various forms of assistance so that the number of tourist visits to Indonesia, especially in four ASEAN countries, remains stable, to enable the tourism sector to provide maximum tourism foreign exchange earnings.","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":"136296110","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

How to Increase Customer Satisfaction at Minimarket with using Servqual Analysis? 如何使用服务分析提高顾客在小超市的满意度?

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-04-30 DOI: 10.54408/jabter.v2i4.183

Hendy Tannady, Melly Moyana Jaya, James Candra, Ivan Dwi Darma, Steven Surya Wijaya

{"title":"How to Increase Customer Satisfaction at Minimarket with using Servqual Analysis?","authors":"Hendy Tannady, Melly Moyana Jaya, James Candra, Ivan Dwi Darma, Steven Surya Wijaya","doi":"10.54408/jabter.v2i4.183","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.183","url":null,"abstract":"Service quality is one of the important things that must be considered in business because it plays an important role in increasing company productivity. This study was conducted to determine whether there is a gap between the performance of Indomaret Allogio Gading Serpong and the expectations of its customers. Research analyzes service quality using the gap analysis measurement method which is part of the Importance Performance Analysis (IPA) method. The method used is a quantitative method by conducting a survey using Google Form to 30 respondents who have made purchases at Indomaret Allogio Gading Serpong. The results of the study found that the availability of facilities, toilet cleanliness, and shopping convenience are the top priorities that must be improved. Then the completeness of the product, employee product knowledge, and employee service speed are important indicators to be maintained. Ease of parking and the beauty of the outlet interior are low priorities. The friendly attitude of employees and the ability of employees to answer questions are considered as excessive indicators.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135668157","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