Article Per Year (5 Year)
p-Index From 2019 - 2024
0.562
P-Index
This Author published in this journals
All Journal Journal of Applied Business, Taxation and Economics Reseach
Elvin Bastian
University of Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic Ratu Heti Suryawiati; Elvin Bastian; Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i4.73

Abstract

This research aims to determine the effect of the public sector management control system, organizational culture, and reporting system on performance accountability and the role of competence of state civil servants in moderating public sector management control systems, organizational culture, and reporting systems on performance accountability during the Covid-19 pandemic. in the Regional Apparatus Organization (OPD) of Banten Province. This research uses primary data with the purposive sampling method. The object of research is in the OPD of Banten Province with a sample of 75 State Civil Apparatus in fifteen (15) OPD. The data analysis technique used is Structural Equation Modeling (SEM) analysis with the Warp PLS version 7.0.The results of this study indicate that the public sector management control system and organizational culture have a positive effect on performance accountability, while the reporting system does not affect performance accountability. Meanwhile, the competence of the state civil apparatus failed to moderate the public sector management control system for performance accountability. However, the competence of state civil servants has succeeded in moderating organizational culture and reporting systems for performance accountability.
Development Strategy Group Craftsman in Serang Elvin Bastian; Muhamad Fakhrudin; Widya Nur Bhakti Pertiwi
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.90

Abstract

Research objectives this is for formulate what strategies can be used for developing group craftsman gold in Serang. Group craftsman gold in Serang centered in Taktakan. During here. craftsmen depend on the order of the gold shop in Serang. Study this character descriptive qualitative with SWOT analysis. Research results put forward that for develop craftsman industry gold Taktakan. defensive strategy needed for minimize weaknesses and anticipate threat.
The Effect of Leverage, Firm Size, Profitability and Political Connections on Income Smoothing Windy Angraeni; Elvin Bastian; Tri Lestari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.93

Abstract

This study aims to determine the effect of leverage, firm size, profitability and political connections on income smoothing with firm value as a moderating variable. The approach used in this research is a quantitative approach. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The sampling technique used was purposive sampling technique with a total sample of 90 observation data from manufacturing companies in the consumer goods industry sector in 2016-2020. The data analysis technique uses multiple linear regression analysis using SPSS version 23 program. The results of this study indicate that the Leverage variable has no effect on income smoothing, while Company Size, Profitability and Political Connections affect income smoothing. For the moderating variable, firm value is proven to be able to moderate Leverage and Profitability, and not able to moderate the variables of Firm Size and Political Connections.
Co-Authors Muhamad Fakhrudin Ratu Heti Suryawiati Tri Lestari Widya Nur Bhakti Pertiwi Windu Mulyasari Windy Angraeni