Pub Date : 2024-04-18DOI: 10.54408/jabter.v3i4.304
Agus Syam, Raflianto R, Andhika Isma
This research aims to determine effective strategies for implementing digital marketing in running a coconut fruit expedition business in Makassar City. The research method used is descriptive qualitative research using data collection methods through observation, interviews and documentation of research objects which are then developed using Research and Development. The research results show that the implementation carried out by researchers for the Coconut Fruit Expedition in Makassar City with Research and Development implementing Digital Marketing such as WEBsite, Instagram, Facebook is important to implement because after planning and implementation using Research and Development it can be stated that digital marketing is very helpful for the expedition and consumers because it can make it easier to get information, communicate and transact online so that in this case it can prevent problems that exist in the 4.0 era and can meet consumer needs.
本研究旨在确定在望加锡市经营椰果考察业务时实施数字营销的有效策略。采用的研究方法是描述性定性研究，通过观察、访谈和记录研究对象来收集数据，然后利用研究与开发进行开发。研究结果表明，研究人员在望加锡市椰子果探险队实施的数字营销（如 WEB 网站、Instagram、Facebook）的研究与开发是非常重要的，因为在使用研究与开发进行规划和实施后，可以说数字营销对探险队和消费者非常有帮助，因为它可以使获取信息、沟通和在线交易变得更加容易，从而可以防止 4.0 时代存在的问题，并满足消费者的需求。
{"title":"Strategy for Implementing Digital Marketing (Case Study of a Coconut Fruit Expedition Business in Makassar City)","authors":"Agus Syam, Raflianto R, Andhika Isma","doi":"10.54408/jabter.v3i4.304","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.304","url":null,"abstract":"This research aims to determine effective strategies for implementing digital marketing in running a coconut fruit expedition business in Makassar City. The research method used is descriptive qualitative research using data collection methods through observation, interviews and documentation of research objects which are then developed using Research and Development. The research results show that the implementation carried out by researchers for the Coconut Fruit Expedition in Makassar City with Research and Development implementing Digital Marketing such as WEBsite, Instagram, Facebook is important to implement because after planning and implementation using Research and Development it can be stated that digital marketing is very helpful for the expedition and consumers because it can make it easier to get information, communicate and transact online so that in this case it can prevent problems that exist in the 4.0 era and can meet consumer needs.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140688698","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 : 2024-04-18DOI: 10.54408/jabter.v3i4.277
Bakhrudin Bakhrudin, Agus Hermawan, Makaryanawati Makaryanawati
Entrepreneurship education in pesantren plays an important role in the birth of students with entrepreneurial character. The advantages and positive impacts of entrepreneurship education in boarding schools as described, are very relevant to support the government's agenda, especially in increasing the quantity of new entrepreneurs. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypotheses given. This research uses Google Forms for data collection on Santri Pondok Pesantren Mambaul Ulum Banyuwangi. Respondents in this study were 230 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention directly. However, Entrepreneurship Education can explain Entrepreneurial self-efficacy directly, Entrepreneurial self-efficacy variables can explain Islamic Values and Entrepreneurial Intention. Furthermore, Islamic Values will have more influence on Entrepreneurial Intention, if strengthened by Islamic Values as a mediator variable. Meanwhile, Entrepreneurship Education will have more influence on Entrepreneurial Intention, even if it is strengthened by Islamic Values as a mediator variable
寄宿学校的创业教育在培养具有创业精神的学生方面发挥着重要作用。所述寄宿学校创业教育的优势和积极影响对于支持政府的议程，尤其是增加新企业家的数量非常重要。本研究采用部分最小二乘法结构方程模型（PLS-SEM）的定量方法来预测和证实所给出的假设。本研究使用谷歌表格收集 Santri Pondok Pesantren Mambaul Ulum Banyuwangi 的数据。本研究以 230 名受访者为研究对象。结果显示，创业教育不能直接解释创业意向。然而，创业教育可以直接解释创业自我效能，创业自我效能变量可以解释伊斯兰价值观和创业意向。此外，如果伊斯兰价值观作为中介变量得到加强，伊斯兰价值观对创业意向的影响会更大。同时，即使伊斯兰价值观作为中介变量加强了创业教育，创业教育对创业意向的影响也会更大。
{"title":"The Effect of Entrepreneurship Education and Entrepreneurial Self-Efficacy on Entrepreneurial Intention of Students of Pondok Pesantren Mambaul Ulum Banyuwangi with Islamic Values as An Intervening Variable","authors":"Bakhrudin Bakhrudin, Agus Hermawan, Makaryanawati Makaryanawati","doi":"10.54408/jabter.v3i4.277","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.277","url":null,"abstract":"Entrepreneurship education in pesantren plays an important role in the birth of students with entrepreneurial character. The advantages and positive impacts of entrepreneurship education in boarding schools as described, are very relevant to support the government's agenda, especially in increasing the quantity of new entrepreneurs. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypotheses given. This research uses Google Forms for data collection on Santri Pondok Pesantren Mambaul Ulum Banyuwangi. Respondents in this study were 230 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention directly. However, Entrepreneurship Education can explain Entrepreneurial self-efficacy directly, Entrepreneurial self-efficacy variables can explain Islamic Values and Entrepreneurial Intention. Furthermore, Islamic Values will have more influence on Entrepreneurial Intention, if strengthened by Islamic Values as a mediator variable. Meanwhile, Entrepreneurship Education will have more influence on Entrepreneurial Intention, even if it is strengthened by Islamic Values as a mediator variable","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687721","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 : 2024-04-18DOI: 10.54408/jabter.v3i4.272
Agus Salim, Ery Tri Djatmika Rudijanto Wahju Wardhana, Nurika Restuningdiah
This study delves into the profound impact of business incubators, specifically focusing on the `Ships' Business Incubator in East Java, on fostering entrepreneurial interest and shaping entrepreneurial attitudes among its members. Identified challenges include a low inclination towards entrepreneurship among incubator members, attributed to factors such as fear of failure and a lack of entrepreneurial knowledge. The primary objective of the research is to design targeted educational and coaching strategies within business incubators to enhance interest in entrepreneurship by cultivating entrepreneurial attitudes. The research contributes to the existing literature by filling gaps in understanding the comprehensive impact of business incubators, especially within local contexts such as East Java. Using quantitative methods, the study encompasses a population of 580 members from the East Java 'Ships' Business Incubator, with a sample size of 220 individuals selected through proportionate stratified random sampling. The study concludes that the 'Ships' Business Incubator not only serves as a launchpad for businesses but also effectively fosters and sustains the entrepreneurial interests and attitudes of its members
{"title":"The Influence of Business Incubators on Interest in Entrepreneurship with Entrepreneurial Attitudes as an Intervening Variable","authors":"Agus Salim, Ery Tri Djatmika Rudijanto Wahju Wardhana, Nurika Restuningdiah","doi":"10.54408/jabter.v3i4.272","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.272","url":null,"abstract":"This study delves into the profound impact of business incubators, specifically focusing on the `Ships' Business Incubator in East Java, on fostering entrepreneurial interest and shaping entrepreneurial attitudes among its members. Identified challenges include a low inclination towards entrepreneurship among incubator members, attributed to factors such as fear of failure and a lack of entrepreneurial knowledge. The primary objective of the research is to design targeted educational and coaching strategies within business incubators to enhance interest in entrepreneurship by cultivating entrepreneurial attitudes. The research contributes to the existing literature by filling gaps in understanding the comprehensive impact of business incubators, especially within local contexts such as East Java. Using quantitative methods, the study encompasses a population of 580 members from the East Java 'Ships' Business Incubator, with a sample size of 220 individuals selected through proportionate stratified random sampling. The study concludes that the 'Ships' Business Incubator not only serves as a launchpad for businesses but also effectively fosters and sustains the entrepreneurial interests and attitudes of its members","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140686493","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 : 2024-04-18DOI: 10.54408/jabter.v3i4.282
Basuni Basuni, Beny Haryawan
The purpose of this research is to understand the dynamics of leadership transformation in the development of Green HR at PT Karya Usaha Baru, as well as the strategies used to face and manage these changes. The informants in this research are the General Manager, HRD, Operational Staff, Field Coordinators and workers. The research method used a qualitative case study approach, data collection was carried out by in-depth interviews and observations. This research data analysis uses interactive data analysis. The results showed that the leadership plays an important role in the transformation process of GHRM implementation, especially related to strategy formulation. It was also found that the implementation of GHRM Pt Karya Usaha Baru has not been maximized. However, the company has implemented green employee behavior in aspects of recruitment and selection, employee training and development, compensation and benefits, organizational culture, and performance management. Some of the benefits obtained in the implementation of Green HRM are a healthier work environment, building better relationships with partners and getting a positive response by the general public as well as increasing the performance and productivity of the company.
本研究的目的是了解 PT Karya Usaha Baru 公司在发展绿色人力资源过程中领导力转型的动态，以及用于面对和管理这些变化的策略。研究对象包括总经理、人力资源开发部、业务人员、现场协调员和工人。研究方法采用定性案例研究法，通过深入访谈和观察收集数据。研究数据分析采用交互式数据分析。结果表明，领导层在全球人力资源管理的实施转型过程中发挥着重要作用，尤其是在战略制定方面。研究还发现，Pt Karya Usaha Baru 公司并未最大限度地实施 GHRM。不过，该公司已在招聘与选拔、员工培训与发展、薪酬与福利、组织文化和绩效管理等方面实施了绿色员工行为。实施绿色人力资源管理所带来的一些好处包括工作环境更加健康、与合作伙伴建立更好的关系、得到公众的积极响应以及提高公司的绩效和生产力。
{"title":"Leadership Transformation: Adaptation of a Labor Service Provider Company in the Development of Green Human Resource Management (Study at PT Karya Usaha Baru Sidoarjo-East Java)","authors":"Basuni Basuni, Beny Haryawan","doi":"10.54408/jabter.v3i4.282","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.282","url":null,"abstract":"The purpose of this research is to understand the dynamics of leadership transformation in the development of Green HR at PT Karya Usaha Baru, as well as the strategies used to face and manage these changes. The informants in this research are the General Manager, HRD, Operational Staff, Field Coordinators and workers. The research method used a qualitative case study approach, data collection was carried out by in-depth interviews and observations. This research data analysis uses interactive data analysis. The results showed that the leadership plays an important role in the transformation process of GHRM implementation, especially related to strategy formulation. It was also found that the implementation of GHRM Pt Karya Usaha Baru has not been maximized. However, the company has implemented green employee behavior in aspects of recruitment and selection, employee training and development, compensation and benefits, organizational culture, and performance management. Some of the benefits obtained in the implementation of Green HRM are a healthier work environment, building better relationships with partners and getting a positive response by the general public as well as increasing the performance and productivity of the company.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140686860","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 : 2024-04-18DOI: 10.54408/jabter.v3i4.301
Yusif Najafzada
Special Economic Zones (SEZs) have become a significant feature of global economies, providing incentives for investment, and specifically examines the case of SEZs in Azerbaijan, focusing on government involvement in their development fostering mass production, boosting exports, and addressing unemployment. This article delves into the landscape of SEZs globally. Utilizing data collection and literature review methods, the research evaluates the performance and characteristics of Azerbaijani SEZs.The findings reveal that while Azerbaijani SEZs have shown growth, they have not fully realized their potential. Factors such as legislative reforms, government participation, and the nature of incentives offered have influenced their success. SEZs with foreign investment and strategic planning, such as the Sumgait Chemical-Industrial Park and Hajiqabul Industrial Estate, have fared better than others. However, some SEZs have struggled due to domestic market dynamics and short-term business strategies. To enhance the role of SEZs in the economy, the article proposes several strategies for the Azerbaijani government. Firstly, a shift in the SEZ strategy from mere stimulus areas to revenue-generating enterprises is recommended to ensure a steady income stream for the government and foster competitiveness. Secondly, exploring joint ventures in SEZ development, either through public-private or public-public partnerships, could attract diverse investment sources and alleviate financial burdens on the government. Lastly, restructuring SEZ legislation to offer long-term incentives and cater to the needs of larger corporations is advised, making SEZs more attractive for sustained investment and contributing to sector-specific development goals.
{"title":"Role of Special Economic Zones Policy in Increasing Azerbaijan’s Economic Development","authors":"Yusif Najafzada","doi":"10.54408/jabter.v3i4.301","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.301","url":null,"abstract":"Special Economic Zones (SEZs) have become a significant feature of global economies, providing incentives for investment, and specifically examines the case of SEZs in Azerbaijan, focusing on government involvement in their development fostering mass production, boosting exports, and addressing unemployment. This article delves into the landscape of SEZs globally. Utilizing data collection and literature review methods, the research evaluates the performance and characteristics of Azerbaijani SEZs.The findings reveal that while Azerbaijani SEZs have shown growth, they have not fully realized their potential. Factors such as legislative reforms, government participation, and the nature of incentives offered have influenced their success. SEZs with foreign investment and strategic planning, such as the Sumgait Chemical-Industrial Park and Hajiqabul Industrial Estate, have fared better than others. However, some SEZs have struggled due to domestic market dynamics and short-term business strategies. To enhance the role of SEZs in the economy, the article proposes several strategies for the Azerbaijani government. Firstly, a shift in the SEZ strategy from mere stimulus areas to revenue-generating enterprises is recommended to ensure a steady income stream for the government and foster competitiveness. Secondly, exploring joint ventures in SEZ development, either through public-private or public-public partnerships, could attract diverse investment sources and alleviate financial burdens on the government. Lastly, restructuring SEZ legislation to offer long-term incentives and cater to the needs of larger corporations is advised, making SEZs more attractive for sustained investment and contributing to sector-specific development goals.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687908","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 : 2024-04-18DOI: 10.54408/jabter.v3i4.276
Ahmad Zainudin, Nasikh Nasikh, Agus Sumanto
It is time for the younger generation to change their perspective, do not just think about becoming an employee after graduating from college, let alone a public servant, becoming an entrepreneur needs to be considered as an option. The hope of being accepted into the world of work is certainly not a mistake, but it cannot be denied that job opportunities are very limited and not directly proportional. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypothesis given. This study uses Google Forms to collect data on private vocational students in Mojokerto Regency. Respondents in this study were 319 respondents who were used as research objects. The results showed that entrepreneurship education cannot explain entrepreneurial attitudes. Likewise, the demographic environment variable cannot explain entrepreneurial interest. Furthermore, the demographic environment will have more influence on entrepreneurial interest, if reinforced by entrepreneurial attitude as a mediator variable. While entrepreneurship education will not have a greater influence on entrepreneurial interest, although strengthened by entrepreneurial attitude as a mediator variable.
{"title":"Effectiveness Of Entrepreneurship Education and Demographic Environment on Entrepreneurial Interest Through Entrepreneurial Attitude as An Intervening Variable","authors":"Ahmad Zainudin, Nasikh Nasikh, Agus Sumanto","doi":"10.54408/jabter.v3i4.276","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.276","url":null,"abstract":"It is time for the younger generation to change their perspective, do not just think about becoming an employee after graduating from college, let alone a public servant, becoming an entrepreneur needs to be considered as an option. The hope of being accepted into the world of work is certainly not a mistake, but it cannot be denied that job opportunities are very limited and not directly proportional. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypothesis given. This study uses Google Forms to collect data on private vocational students in Mojokerto Regency. Respondents in this study were 319 respondents who were used as research objects. The results showed that entrepreneurship education cannot explain entrepreneurial attitudes. Likewise, the demographic environment variable cannot explain entrepreneurial interest. Furthermore, the demographic environment will have more influence on entrepreneurial interest, if reinforced by entrepreneurial attitude as a mediator variable. While entrepreneurship education will not have a greater influence on entrepreneurial interest, although strengthened by entrepreneurial attitude as a mediator variable.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687008","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 : 2024-04-18DOI: 10.54408/jabter.v3i4.274
Juwairia Juwairia, L. Wardana, S. Maharani
With unemployment still high, there have been efforts to develop official and unofficial education to improve the skills of productive human resources. One of the ways used is through Entrepreneurship Education, with the hope that students have the skills to become entrepreneurs and can create jobs for themselves. This research uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the given hypothesis. This research uses Google Forms for data collection on State Vocational School students in Ogan Ilir. Respondents in this study were 360 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention. However, the Entrepreneurship Education variable can explain the Entrepreneurial Mindset. Furthermore, Entrepreneurship Education will provide more influence on Entrepreneurial Intention, if strengthened by Entrepreneurial Mindset as a mediator variable.
{"title":"Determinants of Entrepreneurial Education on Entrepreneurial Intention with Entrepreneurial Mindset as a Moderating Variable on Vocational Students","authors":"Juwairia Juwairia, L. Wardana, S. Maharani","doi":"10.54408/jabter.v3i4.274","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.274","url":null,"abstract":"With unemployment still high, there have been efforts to develop official and unofficial education to improve the skills of productive human resources. One of the ways used is through Entrepreneurship Education, with the hope that students have the skills to become entrepreneurs and can create jobs for themselves. This research uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the given hypothesis. This research uses Google Forms for data collection on State Vocational School students in Ogan Ilir. Respondents in this study were 360 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention. However, the Entrepreneurship Education variable can explain the Entrepreneurial Mindset. Furthermore, Entrepreneurship Education will provide more influence on Entrepreneurial Intention, if strengthened by Entrepreneurial Mindset as a mediator variable.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687990","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 : 2024-04-18DOI: 10.54408/jabter.v3i4.285
Faradiba Nurjannah Faatin, Kurnia Ekasari, H. Wahyuni
This study aims to evaluate the development of PT Pertamina (Persero) corporate social responsibility program. Secondary data were used in this research. The process of gathering data and doing content analysis involves comprehending CSR activities and locating the GRI index in PT Pertamina's sustainability report (Persero). The results of this study are that in 2018, 2020, and 2021, PT Pertamina (Persero) focused more on GRI 200 and less on GRI 400 disclosure. In 2019, the company focused on GRI 300 on the environment and still lacked the level of social disclosure. Then, in 2022, the company made many disclosures on GRI 300, namely environmental aspects, and less on GRI 200 disclosures, namely economic aspects. Overall, over five periods, disclosure rates in the GRI 200 environmental category tended to be higher than those in the other two categories at 69%. In the economic category, there was a disclosure rate of 68%, and in the social category, there was 55% related to disclosure.
{"title":"Evaluation of The Development of Corporate Social Responsibility (CSR) Programs PT PERTAMINA (PERSERO)","authors":"Faradiba Nurjannah Faatin, Kurnia Ekasari, H. Wahyuni","doi":"10.54408/jabter.v3i4.285","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.285","url":null,"abstract":"This study aims to evaluate the development of PT Pertamina (Persero) corporate social responsibility program. Secondary data were used in this research. The process of gathering data and doing content analysis involves comprehending CSR activities and locating the GRI index in PT Pertamina's sustainability report (Persero). The results of this study are that in 2018, 2020, and 2021, PT Pertamina (Persero) focused more on GRI 200 and less on GRI 400 disclosure. In 2019, the company focused on GRI 300 on the environment and still lacked the level of social disclosure. Then, in 2022, the company made many disclosures on GRI 300, namely environmental aspects, and less on GRI 200 disclosures, namely economic aspects. Overall, over five periods, disclosure rates in the GRI 200 environmental category tended to be higher than those in the other two categories at 69%. In the economic category, there was a disclosure rate of 68%, and in the social category, there was 55% related to disclosure.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687207","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 : 2023-12-02DOI: 10.54408/jabter.v3i2.245
Renty Kristiani
The purpose of this study is to determine the factors that influence dividend policy in manufacturing companies listed on the Indonesian stock exchange. This research is a quantitative research with a research design in the form of hypotesis testing (hypothesis test). The analytical method in this study uses panel data regression analysis. Data were obtained from the financial reports of manufacturing companies that have been published and listed on the Indonesian Stock Exchange (IDX) for five consecutive years, from 2016 to 2020. The sample in this study was taken using a purposive sampling technique, namely 31 manufacturing companies. has been published and listed on the Indonesian Stock Exchange (IDX). The collected data was then tested using the Eviews 10.0 software. the research results show that there is no influence between financial leverage, managerial ownership, return on assets, firm size and investment opportunity on dividend policy. The advice that researchers can give for further research is that it is better to choose a company that distributes dividends successively so that differences and research updates can be generated
{"title":"Factors Influencing Dividend Policy of Manufacturing Companies Listed on The Indonesia Stock Exchange","authors":"Renty Kristiani","doi":"10.54408/jabter.v3i2.245","DOIUrl":"https://doi.org/10.54408/jabter.v3i2.245","url":null,"abstract":"The purpose of this study is to determine the factors that influence dividend policy in manufacturing companies listed on the Indonesian stock exchange. This research is a quantitative research with a research design in the form of hypotesis testing (hypothesis test). The analytical method in this study uses panel data regression analysis. Data were obtained from the financial reports of manufacturing companies that have been published and listed on the Indonesian Stock Exchange (IDX) for five consecutive years, from 2016 to 2020. The sample in this study was taken using a purposive sampling technique, namely 31 manufacturing companies. has been published and listed on the Indonesian Stock Exchange (IDX). The collected data was then tested using the Eviews 10.0 software. the research results show that there is no influence between financial leverage, managerial ownership, return on assets, firm size and investment opportunity on dividend policy. The advice that researchers can give for further research is that it is better to choose a company that distributes dividends successively so that differences and research updates can be generated","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":"138607205","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 : 2023-12-02DOI: 10.54408/jabter.v3i2.221
Syefira Ramadhani, Kurnia Ekasari, Kartika Dewi Sri Susilowati
This study aims to see, and contain values about ethics according to IAI and AAOFI, analyze accountant professional ethics from the point of view of religiosity, and find the formulation of accounting professional ethics according to Islam. Based on the purpose of this study, it is expected that a substitute for professional accounting ethics is not only by Islamic teachings, but also considered not representative balanced, fair, and honest as required by the accountant’s professional code of ethics. So that universal values, fairness, humanity, and flexibility will make accountant professional ethics acceptable to all groups, Muslims and non-Muslims. So, the professional ethics of Sharia accountants and conventional accountant ethics must be carried out by taking into account aspects of religiosity to prevent cases of violations of accounting ethics to provide benefits for all parties
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