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Contact Name
Dabella Yunia
Contact Email
dabellayunia@gmail.com
Phone
+628112555476
Journal Mail Official
equatorsciencejournal@gmail.com
Editorial Address
Serang, Banten
Location
Kota serang,
Banten
INDONESIA
Journal of Applied Business, Taxation and Economics Reseach
ISSN : -     EISSN : 2808263X     DOI : https://doi.org/10.54408/jabter
Core Subject : Economy,
This journal aims to take part in the advancement of knowledge in economics and business by publishing high quality research on contemporary trends in economics and business in emerging markets or countries. As the journal main horizon is to embrace contemporary trends in applied business, taxation, and economics, its scope is dynamic and evolving to accommodate the latest and emerging issues, challenges and phenomena.
Articles 45 Documents
Analysis of Financial System Modeling for Integrated Petty Cash Based on Business Process Management Bagas Brian Pratama; Kurnia Ekasari; Andi Kusuma Indrawan
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.v1i5.86

Abstract

This study aimed to analyze the modeling of financial information systems for integrated petty cash using the concept of a Business Process Management System. The object of study was a training service company. This case study analysis was conducted to find problems in the study's object and then formulate. This study applied a qualitative method using Yin's (2009) explanatory case study analysis techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for settlement. The result of the study was a business process model based on Business Process Management Notation (BPMN) which could increase effectiveness and efficiency so that it had implications for improving the quality of the company's business processes.
Collection System of Mandatory Employee Contributions (IWP) for Participants at PT. Taspen (persero) Serang Branch Office Romi Agustiana
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.02 KB) | DOI: 10.54408/jabter.v1i1.1

Abstract

The purpose of this study was to find out and obtain data regarding the Mandatory Employee Contribution (IWP) billing system for participants managed by PT. TASPEN (Persero) Serang Branch Office, as well as providing information to the participants of the pension program and Old Age Savings (THT) how the process or flow goes through in collecting the Mandatory Employee Contribution (IWP) for these participants. The results of the study indicate that the Mandatory Employee Contribution (IWP) billing system for participants at PT. TASPEN (Persero) Serang Branch Office which has been created and implemented in the Company Operational Standards (SOP) has been explained in detail and has been implemented properly in accordance with the system created.
Procedure for Regional Property Removal at Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Serang Siti Agustina Rahayu
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.925 KB) | DOI: 10.54408/jabter.v1i1.2

Abstract

The objectives of this study are: to find out the procedure for the elimination of Regional Property (BMD) at the Regional Financial and Asset Management Agency (BPKAD) Serang Regency, to find out what obstacles occur in the implementation of the elimination of Regional Property (BMD) at the Regional Asset Management Agency. Regional Finance and Assets (BPKAD) Serang Regency. The results of the study indicate that the abolition of State Property has been carried out according to the procedures and the obstacles faced and overcome.
Accounting System for Purchase of Raw Materials PT. Phillips Seafood Indonesia Muhammad Dipa Taufikqurahman
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.677 KB) | DOI: 10.54408/jabter.v1i1.3

Abstract

The purpose of this study was to find out and obtain data regarding the Mandatory Employee Contribution (IWP) billing system for participants managed by PT. TASPEN (Persero) Serang Branch Office, as well as providing information to the participants of the pension program and Old Age Savings (ENT) how the process or flow goes through in collecting the Mandatory Employee Contribution (IWP) for these participants. The results of the study indicate that the Mandatory Employee Contribution (IWP) billing system for participants at PT. TASPEN (Persero) Serang Branch Office which has been created and implemented in the Company Operational Standards (SOP) has been explained in detail and has been implemented properly in accordance with the system created.
Liability Payment System at PT. Indonesia Power PLTU Banten 2 Labuan OMU Wiwin Widiawati
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.677 KB) | DOI: 10.54408/jabter.v1i1.4

Abstract

The purpose of writing this thesis report is to determine the liability payment system and factors that are obstacles in the payment system of liabilities at PT. Indonesia Power PLTU Banten 2 Labuan OMU. The object of this thesis is the liability at PT. Indonesia Power PLTU Banten 2 Labuan OMU. The writing method used is the interview method and the documentation method. The type of data used is primary data and secondary data. Sources of data obtained from direct research and literature studies. How to collect data through observation, interviews, and documentation. The results of the study that the payment system used at PT. Indonesia Power PLTU Banten 2 Labuan OMU using Cash Management Bank / BNI Direct. The obstacle that occurs at the time of payment of a liability is poor cash management.
Procedure for Preparation of Financial Statements at The Regional Financial and Assets Agency (BPKAD) in Banten Province Nida Amalia
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.172 KB) | DOI: 10.54408/jabter.v1i1.5

Abstract

The purpose of this research is to find out the application of regional accounting in preparing BPKAD Financial Reports in Banten Province, to find out what obstacles often occur in the financial reporting process at the Regional Financial and Asset Management Agency (BPKAD) in Banten Province. The results showed that the Financial Statements produced by the Regional Financial and Asset Management Agency (BPKAD) of Banten Province consisted of Budget Realization Reports (LRA), Operational Reports (LO), Balance Sheets, Changes in Equity Reports. In preparing the financial statements, the Regional Financial and Asset Management Agency (BPKAD) of Banten Province has prepared its financial reports properly based on Government Regulation No. 71 of 2010. In addition, SIMRAL Finance is an application formed by the Central Government with the aim of realizing quality state financial accountability in the central government towards a more effective government. The advantage of SIMRAL Finance is to facilitate the process of preparing financial reports by inputting data in the SIMRAL Finance application
The Influence of and Leadership Style Work Environment on Employee Performance At UPI Serang Campus Firli Agusetiawan Shavab; Fuadi Fuadi; Rohman B
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.159 KB) | DOI: 10.54408/jabter.v1i1.14

Abstract

This research aims to analyze the influence of leadership styles and the work environment on employee performance at UPI Serang Campus. The research approach used is a mix method. The research population is an employee of education personnel at the University of Education Indonesia Kampus Serang, while the sample technique used in this study is purposive sampling using as many as 31 respondents. The method used is quantitative research. The data analysis methods used are decryptive statistical analysis, normality test, multicollinearity test, heteroskedasticity test, autocorrelation test, multiple linear regression test, and hypothesis test. The results of this study showed that: (1) leadership styles did not have a significant influence on employee performance. (2) The work environment has a significant influence on employee performance. (3) Leadership style and work environment have a significant influence on employee performance. The results of the coefficient of determination showed that the contribution of the influence of leadership style and the work environment on employee performance was 76.50%, while the remaining 22.50%, was a contribution from other variables (£) that were not examined in this study
Optimizing The Role of Zakat Management Organizations in Managing The Impact of The Covid-19 Pandemic in Indonesia Elif Pardiansyah; Muhammad Abduh; Muhammad Fakhrudin
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.957 KB) | DOI: 10.54408/jabter.v1i2.17

Abstract

The Zakat Management Organization (OPZ) is an organization that is authorized or appointed by the government to collect, manage and distribute public funds related to zakat. Apart from having an impact on public health, the Covid-19 pandemic also has an impact on cross-sectors such as the economy, education and social humanity. The three sectors that are affected and are of concern to the government today are micro, small and medium enterprises (MSMEs), vulnerable workers, and business actors in the tourism sector. In dealing with this situation, the zakat management organization (POZ) is expected to have an important role in helping the government in handling Covid-19, especially in handling the poor or mustahik who have just been affected by Covid-19.
Islamic Law Overview on Implementation of Murabahah Bil Wakalah on Multi-Purpose Financing Products Mualim; Hendra Karunia Agustine; Annisa Hariyani
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.108 KB) | DOI: 10.54408/jabter.v1i2.18

Abstract

This study aims to examine the implementation of Murabahah bil Wakalah on multipurpose financing products in a review of Islamic Law. The research method used in this research is field research (field research). The types and sources of data in this study used primary and secondary data. Data collection techniques through interviews, observation, and documentation. The data obtained in this study are conclusions from various processes in qualitative research. Starting from data collection, selecting appropriate data, presenting data and then concluding.The results of this study are murabahah bil wakalah contracts in multipurpose financing at BPRS HIK Parahyangan, murabahah contracts are carried out simultaneously with wakalah contracts. Where the murabahah contract is carried out at the beginning to determine the selling price, the agreed profit, and the installment period.
Islamic Law Overview on The Cashback System and The Use of Shopee Coins in Buying Transactions in The Shopee Application Alfan Syafi'i; Dina Madinah; Dedeh Nurdaimah
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.845 KB) | DOI: 10.54408/jabter.v1i2.19

Abstract

This study uses a descriptive qualitative method because it describes the data in the form of a written description. Types and sources of data in this study using primary and secondary data. Data collection techniques through interviews, observation, and documentation. The data obtained in this study are conclusions from various processes in qualitative research. Starting from data collection, selecting appropriate data, presenting data and then concluding.The results of this study are in a review of Islamic Law, the provision of cashbacak promos by shopee parties to users is limited to giving gifts, as a marketing strategy to attract as many customers/users of the application as possible. And the use of shopee coins as discounted prices in buying and selling transactions is allowed, because the shopee coins used are obtained from cashback at the time of the previous transaction and the cashback is allowed.