Pub Date : 2024-02-22DOI: 10.54408/jabter.v3i3.278
Aytan Zeynalova
Rapid digitalization and technological advances in the banking sector have moved away from the traditional closed banking model and brought open banking, which is a more open and innovative structure, to the agenda. This article examines the evolution of open banking in the financial sector and the risks and opportunities presented by this transformation. In the introduction part of the article, the purpose and importance of the research is emphasized by focusing on the transformation process in the banking sector and the definition of open banking. Within the scope of the research method, the current situation and future potential of open banking are evaluated by analyzing the data obtained through methods such as current literature review, source selection, surveys and interviews. One of the main sections of the article focuses on the key differences between closed banking and open banking models. The basic principles of closed banking operation and open banking are discussed in detail. This chapter sheds light on the fundamental changes in the industry by focusing on changes in technological infrastructure. Another important part of the research addresses the risks posed by open banking. Security and data privacy concerns, legal challenges, and competition and innovation risks are evaluated in detail in this section. On the other hand, the opportunities provided by open banking are also examined in a separate section. Issues such as improvements in customer experience, increase in financial product diversity and innovation opportunities highlight the positive changes in the sector. In the results and discussion section, the comparison of closed and open banking models, the future of open banking and expectations are evaluated. Additionally, suggestions are offered to reduce risks and evaluate opportunities. The solution section of the article addresses practical solutions such as security strategies in open banking applications, development of regulatory frameworks and training of bank employees. In the References section, basic sources on open banking, literature on transformation in the banking sector and current research on risk-opportunity analysis are presented as resources.
{"title":"From Closed Banking to Open Banking: Risks and Opportunities","authors":"Aytan Zeynalova","doi":"10.54408/jabter.v3i3.278","DOIUrl":"https://doi.org/10.54408/jabter.v3i3.278","url":null,"abstract":"Rapid digitalization and technological advances in the banking sector have moved away from the traditional closed banking model and brought open banking, which is a more open and innovative structure, to the agenda. This article examines the evolution of open banking in the financial sector and the risks and opportunities presented by this transformation. In the introduction part of the article, the purpose and importance of the research is emphasized by focusing on the transformation process in the banking sector and the definition of open banking. Within the scope of the research method, the current situation and future potential of open banking are evaluated by analyzing the data obtained through methods such as current literature review, source selection, surveys and interviews. One of the main sections of the article focuses on the key differences between closed banking and open banking models. The basic principles of closed banking operation and open banking are discussed in detail. This chapter sheds light on the fundamental changes in the industry by focusing on changes in technological infrastructure. Another important part of the research addresses the risks posed by open banking. Security and data privacy concerns, legal challenges, and competition and innovation risks are evaluated in detail in this section. On the other hand, the opportunities provided by open banking are also examined in a separate section. Issues such as improvements in customer experience, increase in financial product diversity and innovation opportunities highlight the positive changes in the sector. In the results and discussion section, the comparison of closed and open banking models, the future of open banking and expectations are evaluated. Additionally, suggestions are offered to reduce risks and evaluate opportunities. The solution section of the article addresses practical solutions such as security strategies in open banking applications, development of regulatory frameworks and training of bank employees. In the References section, basic sources on open banking, literature on transformation in the banking sector and current research on risk-opportunity analysis are presented as resources.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"74 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140439803","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}
This research aims to determine the effect of financial distress on company performance in the property and real estate sector listed on the Indonesia Stock Exchange for the 2018-2022 period, which is measured using the Springate analysis method. The performance of the property sector has been greatly impacted by the Covid-19 pandemic. Along with paralyzed economic activity, especially in 2020, the performance of the property sector was also paralyzed. Financial distress is a situation where a company experiences financial difficulties. Financial difficulties if they continue can result in the company going bankrupt. Financial distress can be considered an early warning of the company's poor condition so that the company can prepare itself to face this and improve its financial condition and improve company performance. Measurement of the financial distress variable uses the Springate Method
{"title":"Springate Analysis in Measuring Financial Distress on Company Performance in The Property and Real Estate Sector Listed on The Indonesia Stock Exchange Period 2018 - 2022","authors":"Dwiki Herdyan, Alif Mohamad Khalifah, Master Irfan Ibrahim, Nardi Sunardi","doi":"10.54408/jabter.v3i3.254","DOIUrl":"https://doi.org/10.54408/jabter.v3i3.254","url":null,"abstract":"This research aims to determine the effect of financial distress on company performance in the property and real estate sector listed on the Indonesia Stock Exchange for the 2018-2022 period, which is measured using the Springate analysis method. The performance of the property sector has been greatly impacted by the Covid-19 pandemic. Along with paralyzed economic activity, especially in 2020, the performance of the property sector was also paralyzed. Financial distress is a situation where a company experiences financial difficulties. Financial difficulties if they continue can result in the company going bankrupt. Financial distress can be considered an early warning of the company's poor condition so that the company can prepare itself to face this and improve its financial condition and improve company performance. Measurement of the financial distress variable uses the Springate Method","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"26 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140440477","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}
Pub Date : 2024-02-22DOI: 10.54408/jabter.v3i3.279
Fuad Haciyev
Azerbaijan is taking important steps towards the digital economy in order to support its economic growth and gain competitive advantage. This article examines the critical role played by the digital economy in the economic development of Azerbaijan. The introduction generally evaluates the economic context of Azerbaijan and emphasizes the importance of the digital economy in this context. The research method section describes the paper's basic data collection and analysis strategies. The Digital Economy and Azerbaijan section defines the basic concepts of the digital economy and examines Azerbaijan's progress in this field. Emphasis is placed on digital economy models and technology integration implemented in the country. The Role of the Digital Economy in Azerbaijan's Economic Development section discusses in detail the effects of the digital economy on economic growth. The role of elements such as innovation, e-commerce, digital finance and banking in the Azerbaijani economy is examined in depth. The Result and Discussion section evaluates the general findings of the article and discusses the potential impacts of the digital economy on the Azerbaijani economy. It also includes various perspectives on predicting future digital economy applications. This article aims to make a significant contribution to the country's efforts to achieve sustainable growth and competitive advantage by highlighting the central role of the digital economy in Azerbaijan's economic development.
{"title":"The Role of The Digital Economy in Azerbaijan’s Economic Development","authors":"Fuad Haciyev","doi":"10.54408/jabter.v3i3.279","DOIUrl":"https://doi.org/10.54408/jabter.v3i3.279","url":null,"abstract":"Azerbaijan is taking important steps towards the digital economy in order to support its economic growth and gain competitive advantage. This article examines the critical role played by the digital economy in the economic development of Azerbaijan. The introduction generally evaluates the economic context of Azerbaijan and emphasizes the importance of the digital economy in this context. The research method section describes the paper's basic data collection and analysis strategies. The Digital Economy and Azerbaijan section defines the basic concepts of the digital economy and examines Azerbaijan's progress in this field. Emphasis is placed on digital economy models and technology integration implemented in the country. The Role of the Digital Economy in Azerbaijan's Economic Development section discusses in detail the effects of the digital economy on economic growth. The role of elements such as innovation, e-commerce, digital finance and banking in the Azerbaijani economy is examined in depth. The Result and Discussion section evaluates the general findings of the article and discusses the potential impacts of the digital economy on the Azerbaijani economy. It also includes various perspectives on predicting future digital economy applications. This article aims to make a significant contribution to the country's efforts to achieve sustainable growth and competitive advantage by highlighting the central role of the digital economy in Azerbaijan's economic development.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140438839","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}
Pub Date : 2024-02-22DOI: 10.54408/jabter.v3i3.266
Sriarianie Sriarianie, Nasikh Nasikh, Agus Hermawan
This study intends to analyze the direct effect and indirect effects of the effectiveness of entrepreneurship education and soft skills on entrepreneurial intentions mediated by the skills provision program (double track) in high school students in Pasuruan Regency. This study uses an explanatory research design (explanatory research) with a type of quantitative description analysis approach. The sample of this study was 198 out of 405 students of SMA Negeri 1 Gondangwetan and SMA Ma'arif NU Pandaan in Pasuruan Regency who participated in the skills provision program (Double Track) and data analysis was carried out using the Partial Least Square (PLS) method. The results showed that there is a positive and significant influence between entrepreneurship education on skills provision program (double track), there is a positive and significant influence between soft skills on double track program, there is a positive and significant influence between entrepreneurship education on entrepreneurial intention, there is a positive and significant influence between soft skills on entrepreneurial intention, there is a positive and significant influence between skills provision program (double track) on entrepreneurial intention in high school students in Pasuruan Regency. Skills Debriefing Program (Double track) mediates the relationship between Entrepreneurship Education with Entrepreneurial Intention, Skills Debriefing Program (Double track) mediates the relationship between Soft Skills with Entrepreneurial Intention
本研究旨在分析创业教育和软技能的有效性对创业意向的直接影响和间接影响，这些影响是以 Pasuruan 地区高中生的技能提供计划（双轨制）为中介的。本研究采用解释性研究设计（解释性研究）和定量描述分析方法。本研究的样本是帕苏鲁安县 SMA Negeri 1 Gondangwetan 和 SMA Ma'arif NU Pandaan 的 405 名学生中的 198 人，他们都参加了技能培养计划（双轨制），数据分析采用偏最小二乘法（PLS）。结果表明，创业教育对技能提供项目（双轨制）有积极而显著的影响，软技能对双轨制项目有积极而显著的影响，创业教育对创业意向有积极而显著的影响，软技能对创业意向有积极而显著的影响，技能提供项目（双轨制）对帕苏鲁安地区高中生的创业意向有积极而显著的影响。技能汇报计划（双轨制）在创业教育与创业意向之间起中介作用，技能汇报计划（双轨制）在软技能与创业意向之间起中介作用
{"title":"The Influence of The Effectiveness of Entrepreneurship Education and Soft Skills on Entrepreneurial Intentions Through the Skills Provision Program on High School Students in Pasuruan District","authors":"Sriarianie Sriarianie, Nasikh Nasikh, Agus Hermawan","doi":"10.54408/jabter.v3i3.266","DOIUrl":"https://doi.org/10.54408/jabter.v3i3.266","url":null,"abstract":"This study intends to analyze the direct effect and indirect effects of the effectiveness of entrepreneurship education and soft skills on entrepreneurial intentions mediated by the skills provision program (double track) in high school students in Pasuruan Regency. This study uses an explanatory research design (explanatory research) with a type of quantitative description analysis approach. The sample of this study was 198 out of 405 students of SMA Negeri 1 Gondangwetan and SMA Ma'arif NU Pandaan in Pasuruan Regency who participated in the skills provision program (Double Track) and data analysis was carried out using the Partial Least Square (PLS) method. The results showed that there is a positive and significant influence between entrepreneurship education on skills provision program (double track), there is a positive and significant influence between soft skills on double track program, there is a positive and significant influence between entrepreneurship education on entrepreneurial intention, there is a positive and significant influence between soft skills on entrepreneurial intention, there is a positive and significant influence between skills provision program (double track) on entrepreneurial intention in high school students in Pasuruan Regency. Skills Debriefing Program (Double track) mediates the relationship between Entrepreneurship Education with Entrepreneurial Intention, Skills Debriefing Program (Double track) mediates the relationship between Soft Skills with Entrepreneurial Intention","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"20 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140439250","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}
Pub Date : 2024-02-22DOI: 10.54408/jabter.v3i3.265
Amenah Amenah, Heny Kusdyanti, Ludi Wisnu Wardana
This study intends to explore more deeply the effect of entrepreneurship education and entrepreneurial orientation of vocational students on entrepreneurial intentions with mediated locus of control, especially in private vocational students in Mojokerto Regency. This study uses an explanatory research design with a quantitative description analysis approach. The sample in this study was 250 students of private SMK students in the Mojokerto district and data analysis was conducted by Partial Least Square (PLS) method. The results showed that there is a direct effect of entrepreneurship education on locus of control, there is a direct effect of entrepreneurial orientation on locus of control, there is a direct effect of entrepreneurship education on entrepreneurial intention, there is a direct effect of entrepreneurial orientation on entrepreneurial intention, there is a direct effect of locus of control on entrepreneurial intention, there is an indirect effect of entrepreneurship education on entrepreneurial intention through locus of control, there is an indirect effect of entrepreneurial orientation on entrepreneurial intention through locus of control
{"title":"The Influence of Entrepreneurship Education and Entrepreneurial Orientation on Entrepreneurial Intention Through Locus of Control in Public High School Students in Mojokerto District","authors":"Amenah Amenah, Heny Kusdyanti, Ludi Wisnu Wardana","doi":"10.54408/jabter.v3i3.265","DOIUrl":"https://doi.org/10.54408/jabter.v3i3.265","url":null,"abstract":"This study intends to explore more deeply the effect of entrepreneurship education and entrepreneurial orientation of vocational students on entrepreneurial intentions with mediated locus of control, especially in private vocational students in Mojokerto Regency. This study uses an explanatory research design with a quantitative description analysis approach. The sample in this study was 250 students of private SMK students in the Mojokerto district and data analysis was conducted by Partial Least Square (PLS) method. The results showed that there is a direct effect of entrepreneurship education on locus of control, there is a direct effect of entrepreneurial orientation on locus of control, there is a direct effect of entrepreneurship education on entrepreneurial intention, there is a direct effect of entrepreneurial orientation on entrepreneurial intention, there is a direct effect of locus of control on entrepreneurial intention, there is an indirect effect of entrepreneurship education on entrepreneurial intention through locus of control, there is an indirect effect of entrepreneurial orientation on entrepreneurial intention through locus of control","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"10 S12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140438761","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}
Pub Date : 2024-02-22DOI: 10.54408/jabter.v3i3.267
Rahmat Mualim, W. Wahjoedi, Nasikh Nasikh
The purpose of this study was to explain the economic behavior of the Bajo Balimu community, South Lasalimu District, Buton Regency, Southeast Sulawesi. This research uses a qualitative research method with a phenomenological approach with 11 respondents from the Bajo Balimu community. The results showed that the economic behavior of the Bajo tribe is economic behavior that is closely related to the sea or marine. Commonly referred to as marine economic behavior. There are two types of economic behavior of the Bajo community, namely, production behavior and marine-based consumption behavior. Production carried out by the Bajo community is fishing, fish farming (cages), seaweed, mining sea sand, and so on. Fishing is the main and most prominent production of other types of production. There are seven sub-behaviors of community production, namely, production results (products), production factors, place and time of production, production process, marketing, income, and risk. The consumption behavior of the Bajo tribe is the behavior of spending or using goods or services obtained from fishing income to meet life needs. There are three sub-consumption behaviors of the Bajo community, namely, aspects of consumption characteristics, financial management, and basic needs
{"title":"Economic Behavior of the Bajo Balimu Buton Tribe of Southeast Sulawesi","authors":"Rahmat Mualim, W. Wahjoedi, Nasikh Nasikh","doi":"10.54408/jabter.v3i3.267","DOIUrl":"https://doi.org/10.54408/jabter.v3i3.267","url":null,"abstract":"The purpose of this study was to explain the economic behavior of the Bajo Balimu community, South Lasalimu District, Buton Regency, Southeast Sulawesi. This research uses a qualitative research method with a phenomenological approach with 11 respondents from the Bajo Balimu community. The results showed that the economic behavior of the Bajo tribe is economic behavior that is closely related to the sea or marine. Commonly referred to as marine economic behavior. There are two types of economic behavior of the Bajo community, namely, production behavior and marine-based consumption behavior. Production carried out by the Bajo community is fishing, fish farming (cages), seaweed, mining sea sand, and so on. Fishing is the main and most prominent production of other types of production. There are seven sub-behaviors of community production, namely, production results (products), production factors, place and time of production, production process, marketing, income, and risk. The consumption behavior of the Bajo tribe is the behavior of spending or using goods or services obtained from fishing income to meet life needs. There are three sub-consumption behaviors of the Bajo community, namely, aspects of consumption characteristics, financial management, and basic needs","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"19 7‐8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140438632","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}
Pub Date : 2024-02-22DOI: 10.54408/jabter.v3i3.255
Dina Kristiana, Reniati Karnasi
The purpose of this study was to determine the effect of working capital on Return on Asset and Return on Equity in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Working capital is measured by accounts receivable, inventory, accounts payable, and the cash conversion cycle, while profitability is measured by return on assets and return on equity. This research is a quantitative research with a research design in the form of hypothesis testing. The analytical method in this study uses multiple regression analysis using E-views 10.0 software. The data is obtained from the financial reports of manufacturing companies that have been published and listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sample in this study was taken using a purposive sampling technique, namely 127 manufacturing companies that have been published and listed on the Indonesian Stock Exchange (IDX). The results of the study show that the variables accounts receivable and inventory have a significant negative effect on return on assets, while the account payable and cash conversion cycle variables have no effect on return on assets and return on equity.
{"title":"The Effect of Working Capital Management on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange","authors":"Dina Kristiana, Reniati Karnasi","doi":"10.54408/jabter.v3i3.255","DOIUrl":"https://doi.org/10.54408/jabter.v3i3.255","url":null,"abstract":"The purpose of this study was to determine the effect of working capital on Return on Asset and Return on Equity in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Working capital is measured by accounts receivable, inventory, accounts payable, and the cash conversion cycle, while profitability is measured by return on assets and return on equity. This research is a quantitative research with a research design in the form of hypothesis testing. The analytical method in this study uses multiple regression analysis using E-views 10.0 software. The data is obtained from the financial reports of manufacturing companies that have been published and listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sample in this study was taken using a purposive sampling technique, namely 127 manufacturing companies that have been published and listed on the Indonesian Stock Exchange (IDX). The results of the study show that the variables accounts receivable and inventory have a significant negative effect on return on assets, while the account payable and cash conversion cycle variables have no effect on return on assets and return on equity.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"6 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140440107","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}
Pub Date : 2024-02-22DOI: 10.54408/jabter.v3i3.256
Muhammad Nafhan Zhafir, Bambang Subroto
This research studies the development, research and criticism of Positive Accounting Theory (TAP). This research uses a scoping review approach with five main steps to identify Positive Accounting Theory. total of 11 research articles were collected related to Positive Accounting Theory from 2012-2022 using internet search engines and library research. After going through the stages of literature selection and mapping, there were 3 articles which were explained further. This research uses literature study research, namely using secondary data. Data comes from previous research journals with discussions similar to the theme of this research. Positive accounting theory does not directly determine appropriate accounting policy choices for companies. In this case, choosing accounting policies will be easier if viewed from the management side. Because management has the desire to choose accounting policies for their company, this is also indicated for management to respond to changes that occur in the company environment, such as new accounting standards. Financial accounting standards were originally created by standards boards in each country, as a result, accounting standards between one country and another are very likely to differ. This causes several changes regarding the accounting methods that management can choose. This research concludes that Positive Accounting Theory is still relevant so that it can be used for current and future accounting research practices, although there are several criticisms of Positive Accounting Theory, in terms of methodology, philosophy and economic approach of Positive Accounting Theory. Therefore, future research will contribute to solving the TAP problem.
{"title":"Is Positive accounting theory still relevan?","authors":"Muhammad Nafhan Zhafir, Bambang Subroto","doi":"10.54408/jabter.v3i3.256","DOIUrl":"https://doi.org/10.54408/jabter.v3i3.256","url":null,"abstract":"This research studies the development, research and criticism of Positive Accounting Theory (TAP). This research uses a scoping review approach with five main steps to identify Positive Accounting Theory. total of 11 research articles were collected related to Positive Accounting Theory from 2012-2022 using internet search engines and library research. After going through the stages of literature selection and mapping, there were 3 articles which were explained further. This research uses literature study research, namely using secondary data. Data comes from previous research journals with discussions similar to the theme of this research. Positive accounting theory does not directly determine appropriate accounting policy choices for companies. In this case, choosing accounting policies will be easier if viewed from the management side. Because management has the desire to choose accounting policies for their company, this is also indicated for management to respond to changes that occur in the company environment, such as new accounting standards. Financial accounting standards were originally created by standards boards in each country, as a result, accounting standards between one country and another are very likely to differ. This causes several changes regarding the accounting methods that management can choose. This research concludes that Positive Accounting Theory is still relevant so that it can be used for current and future accounting research practices, although there are several criticisms of Positive Accounting Theory, in terms of methodology, philosophy and economic approach of Positive Accounting Theory. Therefore, future research will contribute to solving the TAP problem.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"20 17-18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140441515","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}
Pub Date : 2024-02-22DOI: 10.54408/jabter.v3i3.269
Nur Kholis Perwita Jayana, S. Maharani, Triadi Agung Sudarto
This research explores the application of the Triple Bottom Line (TBL) concept and Socio-Ecological Responsibility from the perspective of Mamayu Hayuning Bawana (MHB) at Unisma Islamic Hospital Malang. Facing the complex challenges of life, especially in the healthcare sector, companies need to consider social, economic, and environmental aspects in a balanced manner. Unisma Islamic Hospital Malang demonstrates a commitment to TBL with a focus on Profit, People, and Planet. This is reflected in efficient financial management, improved access to healthcare services, proper medical waste management, and the adoption of green technology. The Mamayu Hayuning Bawana concept is also applied, emphasizing harmony between humans, nature, and the divine. The implementation of TBL and Mamayu Hayuning Bawana aims to create a balance between economic needs, social welfare, and environmental sustainability. The Islamic Hospital of the University of Islam Malang (RSI Unisma) has successfully achieved harmony between economic growth, social concern, and environmental preservation, replacing competition with harmonious synergy. This research contributes to understanding sustainability practices in the healthcare sector and encourages other companies to adopt TBL for socio-ecological sustainability. Future studies can focus on other industries, develop more comprehensive impact measurement methods, and involve the community in decision-making processes.
{"title":"Socio-Ecological Responsibility Using Triple Bottom Line Method Perspective of Mamayu Hayuning Bawana","authors":"Nur Kholis Perwita Jayana, S. Maharani, Triadi Agung Sudarto","doi":"10.54408/jabter.v3i3.269","DOIUrl":"https://doi.org/10.54408/jabter.v3i3.269","url":null,"abstract":"This research explores the application of the Triple Bottom Line (TBL) concept and Socio-Ecological Responsibility from the perspective of Mamayu Hayuning Bawana (MHB) at Unisma Islamic Hospital Malang. Facing the complex challenges of life, especially in the healthcare sector, companies need to consider social, economic, and environmental aspects in a balanced manner. Unisma Islamic Hospital Malang demonstrates a commitment to TBL with a focus on Profit, People, and Planet. This is reflected in efficient financial management, improved access to healthcare services, proper medical waste management, and the adoption of green technology. The Mamayu Hayuning Bawana concept is also applied, emphasizing harmony between humans, nature, and the divine. The implementation of TBL and Mamayu Hayuning Bawana aims to create a balance between economic needs, social welfare, and environmental sustainability. The Islamic Hospital of the University of Islam Malang (RSI Unisma) has successfully achieved harmony between economic growth, social concern, and environmental preservation, replacing competition with harmonious synergy. This research contributes to understanding sustainability practices in the healthcare sector and encourages other companies to adopt TBL for socio-ecological sustainability. Future studies can focus on other industries, develop more comprehensive impact measurement methods, and involve the community in decision-making processes.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"16 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140441655","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}
Pub Date : 2023-10-10DOI: 10.54408/jabter.v3i1.238
Muhammad Nawawi, Chandra Prasadhita, Noviyanti Noviyanti
This research aims to assess the Financial Performance of regional development planning agencies (BAPPEDA) Serang City government during 2020-2022. This financial performance measurement is more focused on the budget realization report (LRA). Based on expenditure analysis, namely expenditure compatibility analysis which is divided into direct expenditure and indirect expenditure, expenditure growth analysis, expenditure effectiveness analysis, expenditure efficiency analysis and expenditure variance analysis. The results of the analysis show that the financial performance of the BAPPEDA from 2020-2022 seen from the analysis of expenditure compatibility shows poor financial performance, because the total indirect expenditure is 66% and for direct expenditure is 34%, so it can be said that it has not paid attention to regional development. From the analysis of expenditure growth is said to be good, with an overall value of 5%. Judging from the ratio of the effectiveness of budget use is said to be effective with a total of 96%. Judging from the efficiency ratio, it is said to be efficient with a total of 33%. From the analysis of expenditure variances it is said to be good, with a total overall comparison of 96%. So in this case BAPPEDA has been able to make budget savings.
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