Journal of Applied Business, Taxation and Economics Reseach
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.
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<![CDATA[The Forecasting Analysis of Profit on Astra Companies List on Indonesia Stock Exchange (IDX) ]]>
<![CDATA[Sinta Fatmaria Tantri]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Nur Indah Riwajanti]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i3.156
<![CDATA[This research aims to analyze the profit forecasting using the weighted moving average method then compare the pattern between Astra companies listed on IDX (Indonesia Stock Exchange). The research method use is quantitative descriptive with secondary data of profit in the 2018-2022 period that provides quarterly. The result for this research shows the highest forecasting of profit on PT Astra International Tbk occurring in the third quarter in 2023 with the amount of 20,970. While the lowest forecasting occurred in first quarter in 2023 with the amount of 9,410. While the lowest forecasting occurred in first quarter in 2023 with the amount of 13,529. The highest forecasting of profit on PT United Tractors Tbk occurs in the third quarter in 2023 with the amount of 13,738,446. While the lowest forecasting occurred in first quarter in 2024 with the amount of 5,584,042. and the highest forecasting of profit on PT United Tractors Tbk occurs in the second quarter in 2023 with the amount of 50,707. While the lowest forecasting occurred in the third quarter in 2024 with the amount of 22,496.]]>
<![CDATA[The Influence of Corporate Social Responsibility on Tax Avoidance ]]>
<![CDATA[Fransisco Pandapotan]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i3.158
<![CDATA[Tax avoidance is an action to minimize the tax expense because tax is a burden which reduces profits. This research is conducted to investigate how corporate social responsibility affects on tax avoidance empirically. This is classified as causal research with quantitative approach. The population used in this research is all consumer goods manufacturing companies which are registered in Indonesia Stock Exchange period 2019-2020 with a purposive sampling technique to obtain 49 samples after outliers. All of the data samples were taken from the annual reports and financial statements. Multiple linear regression analysis is used to test the effect of corporate social responsibility on tax avoidance using the SPSS version 22. The result of this research shows that corporate social responsibility positively and significantly affects tax avoidance.]]>
<![CDATA[Inventory Forecasting Analysis using The Weighted Moving Average Method in Go Public Trading Companies: English ]]>
<![CDATA[Erycha Puspitasari]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Nur Indah Riwajanti]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i3.160
<![CDATA[This research aims to analyze inventory forecasting using the weighted moving average method and then compare the trading companies' patterns. The research method used is quantitative descriptive with secondary data of inventory in the period 2018-2022 which provide quarterly. This research uses the weighted moving average method to calculate forecasting of inventory by Microsoft Excel data analysis techniques. This research shows the highest inventory forecasting on PT Sumber Alfaria Trijaya Tbk (AMRT) occurs in the first quarter of 2023 with the amount of 10.537.541 and the lowest forecasting occurs in the second quarter in 2023 with the amount of 10.431.677. The highest inventory forecasting on PT Erajaya Swasembada Tbk (ERAA) occurs in the second quarter of 2023 with the amount of 6.443.525 and the lowest forecasting in the fourth quarter of 2023 with the amount of 6.418.659. The highest inventory forecasting on PT United Tractors Tbk (UNTR) occurs in the third quarter of 2023 with the amount of 12.239.422 and the lowest forecasting in the first quarter of 2023 with the amount of 12.050.681. Based on the study's results, the tracking signal value at AMRT was 2,17, ERAA was 0.01, and UNTR was -0.08. The three companies' results prove that the weighted moving average can be used to determine inventory forecasting for the next period because the tracking signal value is still within the control limits of ±4.]]>
<![CDATA[Shares Price Forecasting Using Simple Moving Average Method and Web Scrapping ]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i3.164
<![CDATA[The fluctuation of share prices in a secondary market allows investors/traders to gain profits through the difference in share prices (capital gain). In order to obtain these benefits, it is necessary to analyze before buying shares through fundamental and technical analysis. One of several methods in Technical Analysis is Simple Moving Average Method. This method can predict (forecast) share prices by calculating the moving average of the share price history. Historical share prices can be obtained in real-time using the Web Scrapper technique, so the results are more quickly and accurate. Using the MAPE (Mean Absolute Percent Error) method, the level of accuracy of forecasting can be calculated. As a result, the program could run successfully and display the value of forecasting and the level of accuracy for the entire data tested in LQ45. Besides, forecasting with a value of N = 5 has the highest level of accuracy, reaching 97,6 %, while the lowest one uses the value of N = 30, which is 95,0 %.]]>
<![CDATA[The Effect of Return on Assets, Debt to Equity Ratio and Current Ratio on Firm Value ]]>
<![CDATA[Kevin Louis Jonathan]]>;
<![CDATA[Sri Purwaningsih]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i3.168
<![CDATA[This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) on Firm Value. The object of this research is the transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This research method uses a quantitative approach with a total sample of 60 companies and the analytical tool uses SPSS 25. The results show that partially the variables ROA, CR have a positive and significant effect on firm value as measured using Price Book Value (PBV), but DER has a significant negative effect on firm value.]]>
<![CDATA[Analysis of Service Quality to Increase Customer Satisfaction of Libro Café ]]>
<![CDATA[Hendy Tannady]]>;
<![CDATA[Ananta Aditia]]>;
<![CDATA[Bima Bhadra]]>;
<![CDATA[Clara Cung]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i3.175
<![CDATA[This research was conducted using a quantitative survey method which managed to collect 30 respondents who were students of one private university in Banten. The goal of this study is to evaluate how satisfied customers are with the level of service offered by Libro Café, a café that is housed within a university. The first and ninth indicators are both in quadrant I, which represents areas that are very important yet nevertheless perform poorly. This cafe should pay attention to and develop these two aspects so that customers can feel satisfied with the queuing system and the friendliness of Libro cashiers and baristas. Then in quadrant II, there are the second and third indicators which discuss the payment system or payment methods and the cafe area's cleanliness. Being in the second quadrant denotes significant relevance and performance. It is advised that the café continue with this because it is a very wonderful thing. It is in quadrant III, which indicates that its importance and performance are modest, there is the tenth indicator. This indicator discusses Libro café, which sells products at reasonable and affordable prices. Even though the urgency level is not that important, this indication needs to be taken into account and developed because it is a part of quadrant III. Last but not least, quadrant IV, which is low in relevance but high in performance, there are indicators 4 to 8, which are in this quadrant IV. This is also a good thing.]]>
<![CDATA[The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay ]]>
<![CDATA[Firli Agusetiawan Shavab]]>;
<![CDATA[Deti Susilawati]]>;
<![CDATA[Evi Dora Sembiring]]>;
<![CDATA[Fuadi Fuadi]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i3.177
<![CDATA[This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. The data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient of Determination. (6) Test the Hypothesis (t-test and F-test).Based on the partial test results, it shows that earnings per share have an effect on Audit Delay, and debt to quity ratio has no effect on Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. In simultaneous testing, earnings per share and debt to quity ratio together affect Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. The percentage contribution of the effect of earnings per share and debt to quity ratio on Audit Delay is 17.7%, while the remaining 82.3% can be explained by other factors not examined in this study]]>
<![CDATA[Optimizing Payroll Accounting Information System at West Serang Tax Service Office: A Case Study ]]>
<![CDATA[Faris Nurul Yaqin]]>;
<![CDATA[Dabella Yunia]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i3.179
<![CDATA[This study aims to determine whether the employee payroll accounting information system at the West Serang Pratama Tax Service Office. The research method used is descriptive method. The types of data used are primary data and secondary data. Data collection methods used are observation methods, interview methods, and literature methods. The employee payroll accounting information system at the West Serang Primary Tax Service Office is in accordance with the Standard Operational Procedure issued by the Directorate General of Taxes which is under the auspices of the Ministry of Finance of the Republic of Indonesia as a whole almost in accordance with the Standard Operational Procedure, this shows that the employee payroll accounting information system at The West Serang Pratama Tax Service Office has been implemented properly.]]>
<![CDATA[Administrative System and Procedures for Non-Capitation Fund Claims at The Social Security Administration Agency (BPJS) Health Branch Serang ]]>
<![CDATA[Indah Rahayu]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i3.182
<![CDATA[This study aims to identify the procedures or administrative requirements for non-capitation claims at the BPJS Health Branch Serang. The research method used to address the research question is descriptive method. The data sources used are primary data and secondary data. The primary data collected for this final project report is the result of interviews with the employees. The secondary data is obtained by utilizing processed data owned by my internship site, which is the Social Health Insurance Provider Agency (BPJS) Health Main Branch Serang. The research findings show that the administration of non-capitation claims at the BPJS Health Main Branch Serang is well-structured and organized.]]>
