The aims of this research are 1) to find out whether there is a negative effect between board gender diversity on tax aggression; 2) to find out whether there is a positive effect between institutional ownership on tax aggression; 3) to find out whether there is board gender diversity effect on tax aggression with audit quality as a moderating variable; and 4) to determine whether there is an effect of institutional ownership on tax aggression with audit quality as a moderating variable. The research approach used in this study is quantitative. The sample in this study was 17 mining companies. The method in this study is Moderated Regression Analysis (MRA). The results of this study show that board gender diversity and institutional ownership harm tax aggressiveness. Moderation variable test results, audit quality is not able to moderate the relationship between board gender diversity on tax aggressiveness and institutional ownership on tax aggressiveness.
{"title":"The Effect of Board of Gender Diversity and Institutional Ownership on Tax Aggressivity with Audit Quality as A Moderation Variable","authors":"Eris Nanda Mufarikha, Rosidi Rosidi, Wuryan Andayani","doi":"10.54408/jabter.v3i1.225","DOIUrl":"https://doi.org/10.54408/jabter.v3i1.225","url":null,"abstract":"The aims of this research are 1) to find out whether there is a negative effect between board gender diversity on tax aggression; 2) to find out whether there is a positive effect between institutional ownership on tax aggression; 3) to find out whether there is board gender diversity effect on tax aggression with audit quality as a moderating variable; and 4) to determine whether there is an effect of institutional ownership on tax aggression with audit quality as a moderating variable. The research approach used in this study is quantitative. The sample in this study was 17 mining companies. The method in this study is Moderated Regression Analysis (MRA). The results of this study show that board gender diversity and institutional ownership harm tax aggressiveness. Moderation variable test results, audit quality is not able to moderate the relationship between board gender diversity on tax aggressiveness and institutional ownership on tax aggressiveness.","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":"136295183","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.v3i1.226
Dea Ariana, Fauji Sanusi, Wawan Ichwanudin
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.
{"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}
One of the derivatives of the practice of sustainability accounting is disclosing financial information, social information and environmental information in the form of a sustainability report. This study aims to evaluate sustainability reports at the university level based on the GRI Standards. This study uses a qualitative paradigm with data collection techniques using observation and document analysis. To analyze sustainability reports, this study used GRI Standards 2016. The results of this study concluded that the level of adherence to sustainability reports at Universitas Brawijaya was categorized as Well Applied because it was able to disclose GRI Standard indicators with a total disclosure of 86.03%. This result can be interpreted that the public sector, especially universities, has a very good ability to apply the concept of sustainability and can adopt the standard GRI in preparing its sustainability reports.
{"title":"Evaluation and Analysis of Brawijaya University Sustainability Report Based on GRI Standards","authors":"Yuli Puji Astuti, Eko Ganis Sukoharso, Zaki Bariduwan","doi":"10.54408/jabter.v3i1.220","DOIUrl":"https://doi.org/10.54408/jabter.v3i1.220","url":null,"abstract":"One of the derivatives of the practice of sustainability accounting is disclosing financial information, social information and environmental information in the form of a sustainability report. This study aims to evaluate sustainability reports at the university level based on the GRI Standards. This study uses a qualitative paradigm with data collection techniques using observation and document analysis. To analyze sustainability reports, this study used GRI Standards 2016. The results of this study concluded that the level of adherence to sustainability reports at Universitas Brawijaya was categorized as Well Applied because it was able to disclose GRI Standard indicators with a total disclosure of 86.03%. This result can be interpreted that the public sector, especially universities, has a very good ability to apply the concept of sustainability and can adopt the standard GRI in preparing its sustainability reports.","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":"136296209","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.v3i1.212
Yanto Heryanto, Siti Sofiyah
The problem discussed is how to implement the 5R concept (Concise, Neat, Clean, Treat, Diligent) in the PT. Bank Rakyat Indonesia Yumaga. The data collection method used is the observation method (observation). The purpose of making this final report is to find out how the implementation of the 5R concept has been carried out in an effort to avoid document loss and the efficiency of time in searching for documents that are not too long. The result of this observation indicate that the condition of the warehouse is not neat and the many piles of cardboard containing documents that are not of the same type cover the warehouse aisle, this can be seen from the placement of objects that are not in place. Based on the observations that have been made, it can be concluced that the 5R concept in the PT. Bank Rakyat Indonesia can be implemented through: 5R prepation stages, introduction of 5r, implementation of 5R. There were several obstacles found, such as cramped warehouse conditions, lack of employee awareness to carry out the 5R concept, and employee turnover chaing places of work.
{"title":"Implementation of The Five R Concept Evidence from Warehouse Of Bank Rakyat Indonesia Yumaga Unit Serang City","authors":"Yanto Heryanto, Siti Sofiyah","doi":"10.54408/jabter.v3i1.212","DOIUrl":"https://doi.org/10.54408/jabter.v3i1.212","url":null,"abstract":"The problem discussed is how to implement the 5R concept (Concise, Neat, Clean, Treat, Diligent) in the PT. Bank Rakyat Indonesia Yumaga. The data collection method used is the observation method (observation). The purpose of making this final report is to find out how the implementation of the 5R concept has been carried out in an effort to avoid document loss and the efficiency of time in searching for documents that are not too long. The result of this observation indicate that the condition of the warehouse is not neat and the many piles of cardboard containing documents that are not of the same type cover the warehouse aisle, this can be seen from the placement of objects that are not in place. Based on the observations that have been made, it can be concluced that the 5R concept in the PT. Bank Rakyat Indonesia can be implemented through: 5R prepation stages, introduction of 5r, implementation of 5R. There were several obstacles found, such as cramped warehouse conditions, lack of employee awareness to carry out the 5R concept, and employee turnover chaing places of work.","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":"136295626","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.v3i1.218
Mohammad Kamaludin, Bagong Suyanto, Siti Mas'udah
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.
{"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}
Pub Date : 2023-10-10DOI: 10.54408/jabter.v3i1.244
Amin Taghiyev
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.
{"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}
Pub Date : 2023-10-10DOI: 10.54408/jabter.v3i1.235
Arnanda Ajisaputra, Nurtjahja Juniarsa
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.
{"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}
Pub Date : 2023-04-30DOI: 10.54408/jabter.v2i4.183
Hendy Tannady, Melly Moyana Jaya, James Candra, Ivan Dwi Darma, Steven Surya Wijaya
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.
{"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}
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