Journal of Applied Business, Taxation and Economics Research

Exploration of Product Cost Literature In Indonesia: A Bibliometric Study and Systematic Review

2025-05-25T14:28:04+00:00

This study aims to examine the trend of product cost research in Indonesia through a Systematic Literature Review (SLR) approach and bibliometric analysis. Data was obtained from the Scopus database with the keyword “product cost” in the Indonesian region in the range of 2015-2025, resulting in 174 documents. The analysis showed a significant increase in publications since 2020, with a peak in 2023. Institut Teknologi Sepuluh Nopember is the most productive and influential institution in the publication of this topic. The bibliometric visualization shows the existence of connected and unconnected authorship collaborations, as well as seven main keyword clusters that include supply chain, cost, and sustainability. Further analysis indicates that the integration of variable costing and absorption costing methods in the context of job order costing remains under-researched, despite its important implications in making more accurate cost decisions. This research provides a comprehensive overview of the development of product cost research in Indonesia and identifies research gaps that can be used as a basis for further studies.

The Influence of Fashion Competence and The Implementation of TEFA-Based Learning (Teaching Factory) On The Work Readiness of Fashion Students Program

2025-05-26T08:03:00+00:00

Vocational education has a strategic role in producing graduates who are ready to work, especially through expertise programs at Vocational High Schools (SMK). One area of expertise that is in demand is Fashion Management, which requires mastery of technical and non-technical competencies in order to compete in the competitive fashion industry. However, data shows that the open unemployment rate of SMK graduates, including those majoring in Fashion Management, is still quite high. This indicates a gap between the competencies of graduates and the needs of the world of work. To bridge the gap, the Teaching Factory (TEFA) learning model is applied to provide industry-based contextual learning experiences. This study aims to analyze the effect of Fashion Cosmetology competence and the implementation of TEFA learning on student work readiness, both partially and simultaneously, at SMKN 1 Turen. The results of previous empirical studies show that student competence and TEFA implementation contribute positively to strengthening work readiness, which includes cognitive, psychomotor, and affective aspects. By using a quantitative approach, this study is expected to prove that both variables have a significant effect on students' work readiness, and become the basis for developing a more effective, relevant, and industry-oriented vocational learning strategy.

The Use Of Augmented Reality (AR) In Accounting Education: A Bibliometric Analysis

2025-05-27T12:15:19+00:00

The use of Augmented Reality (AR) in accounting education is becoming increasingly important with the development of technology now. This study aims to reveal trends over the past ten years with bibliometric analysis to examine the results of articles related to the use of AR in accounting education. This study collected articles from the Scopus database from 2015 to 2025, using the Scopus Web analysis feature and visualizing the bibliometric network using VOSviewer. A total of 100 articles were accessed through various filtering processes. This study distributes the results based on publication year and most researched articles. The results found that AR has proven effective in improving accounting students' conceptual understanding and practical skills, especially in difficult materials such as accounting cycles and financial statements. AR technology facilitates visual, interactive, and contextualized learning. The implication of this study is the need for special training for educators to optimize the use of AR in accounting education.

Visualization of Global Research Trends on Strategic Cash Flow Management using VOSviewer and Bibliometric

2025-05-27T13:13:45+00:00

The use of Augmented Reality (AR) in accounting education This study aims to map the global scientific landscape related to Strategic Cash Flow Management (SCFM) using a bibliometric approach based on VOSviewer and Bibliometric software. Through the analysis of 87 Scopus-indexed scientific publications in the period 2012-2024, this research identifies growth trends, scientific collaboration between authors, institutions and countries, as well as thematic clusters that develop in SCFM studies. The analysis shows that the topics of cash flow statement, earnings management, and financial analysis are dominant themes that continue to evolve towards issues such as accounting measures and cash flow from operations. Visualization of co-authorship, co-occurrence, bibliographic coupling, and co-citation comprehensively illustrates the conceptual structure and dynamics of SCFM research development. These findings make an important contribution to understanding the intellectual structure of the field and open up future interdisciplinary research opportunities.

Mapping Accounting Literacy And Financial Literacy In Business Education: A Bibliometric Analysis

2025-05-28T15:06:05+00:00

The research discusses the mapping of accounting literacy and financial literacy in business education which is increasingly important for students now. The purpose of this study is to determine the most popular research topics to be researched over the past ten years with bibliometric analysis. This research filters articles from the Scopus database from 2015 to 2025 using VOSviewer analysis software. A total of 1654 articles were accessed through various filtering processes. This study distributes the results based on the year of publication and the most researched articles. The findings explain that financial literacy is a topic of discussion that is often used by researchers. While the integration of accounting literacy and digital literacy in business education is still a little research. The implications of this research encourage the education curriculum to improve accounting literacy and digital literacy skills in order to adapt to technological developments.

The Influence of Leadership and Work Environment on the Performance of Employees in the Production Division

2025-05-28T03:07:02+00:00

Amid the increasingly intense business competition, a company's ability to adapt dynamically and manage its human resources optimally has become a key factor in achieving long-term excellence and success. Employees are regarded as strategic assets who not only carry out operational tasks but also play an active role in achieving the company’s goals. This study was conducted to analyze the extent to which leadership and work environment influence employee performance at PT. X. The research focuses on the production division, which plays a vital role in supporting the overall business process. A quantitative approach was employed, utilizing Partial Least Square (PLS) analysis, and the sample was determined using a saturated sampling method, involving all 62 employees in the production division. The findings indicate that leadership style has a constructive impact on employee performance, while the work environment also contributes positively to enhancing employee performance.

The Influence of Financial Literacy and Financial Attitude on Financial Management of Generation Z in Suli District

2025-05-27T02:48:54+00:00

Scale used is the Likert scale. The data analysis used is SPSS 30 static analysis and all variable hypotheses Generation Z is a generation group that was born and grew up in the digital era and has unique characteristics compared to previous generations. They are known as "digital natives", which means they have been familiar with the internet, social media and modern technology since childhood. This research aims to determine the influence of financial literacy and financial attitudes on the financial management of Generation Z in Suli District. The population of this study is the population in this study, namely Generation Z in the sub-district, numbering 1,473. The number of samples used was 94 people from a total of 1,473 people surveyed using the Slovin formula. The measurement are accepted and can be stated to have a direct positive and significant effect.

The Effect of E-Wallet Application Use and Financial Literacy on Students' Financial Management

2025-05-27T11:15:31+00:00

Technology can make financial activities easier. However, this must be balanced with good financial literacy so as not to cause consumptive behavior in the use of financial technology. This study aims to determine the effect of the use of e-wallet applications and financial literacy on financial management. The sampling technique used is purposive sampling. The population is class A finance students of Muhammadiyah University of Palopo and the sample is 118 students using a questionnaire distributed via google form. The research method uses a quantitative approach through multiple linear regression analysis and is processed with the help of SPSS. The results of this study indicate that the variables of e-wallet use and financial literacy have a positive and significant effect on financial management in students.

Proposed Social Media Marketing Strategy to Increase Brand Awareness And Purchase Intention For Indonesia Muslim Brand (Case of Local Brand Irna La Perle)

2025-06-03T14:12:28+00:00

This study addressed the challenge faced by Irna La Perle, a prominent Indonesian Muslim fashion brand, which suffered from limited digital presence and low engagement rates despite a substantial follower base. This situation hampered the brand’s ability to enhance brand awareness and purchase intention, particularly among younger, tech-savvy Muslim consumers. Intense competition from more digitally agile local brands further exacerbated this issue, underscoring the urgent need for Irna La Perle to implement a targeted and interactive social media marketing strategy tailored to evolving consumer behaviors within Indonesia’s Muslim fashion market. Employing a mixed-methods approach, combining quantitative and qualitative analyses, the study integrated internal and external assessments alongside strategic business solutions using the RACE Framework and TOWS Matrix. Findings revealed that social media marketing influenced Irna La Perle’s brand awareness and purchase intention but was underutilized, especially for its daily wear segment. Despite a strong Instagram following, actual brand recognition among Gen Z and Millennials remained low, largely due to promotional focus on premium bridal collections rather than accessible daily wear. Purchase intention showed similar limitations, with most consumers expressing only moderate willingness to buy after engaging with the brand’s content. This gap stemmed from weak storytelling, limited product differentiation, and a mismatch with younger consumers’ preferences.

The Influence of Fear of Missing Out and Self Control on the Financial Behavior of Kpop Fans in Palopo City

2025-06-03T07:03:10+00:00

The phenomenon of Fear of Missing Out is now increasingly common, especially among lovers of popular culture such as Kpop. The purpose of this study is to analyze how Fear of Missing Out and self-control ability affect the financial behavior of KPop fans in the Palopo City area. The methodology of this study uses a quantitative approach by utilizing primary data collected directly through a questionnaire. The questionnaire contains a number of statements answered by the respondents. The population in this study was 684 people and the sampling technique was random sampling of 88 respondents using the slovin formula. The data collection technique in this study was through the distribution of questionnaires online using google form. Data analysis used various methods including validity tests, reliability tests, multiple linear regression analysis, t-tests, f-tests, determination coefficient tests with the help of the SPSS program. The findings of the study showed that there was a positive influence of Fear of Missing Out on the financial behavior of KPop fans in Palopo City, self-control had a positive effect on the financial behavior of KPop fans in Palopo City.

Optimizing Sustainable environmental practice in the MSME Sector Through Digitalization, Green Accounting, and Sustainability Awareness with Socioeconomics as a Moderating Variable

2025-09-15T17:49:09+00:00

This study analyzes the influence of digitalization, green accounting, and sustainability awareness on sustainability environmental practice among MSMEs in East Java, with socioeconomic conditions as a moderating variable. Using a mixed-method approach, data were collected through surveys of 207 respondents and semi-structured interviews with 15 informants. The findings reveal that green accounting significantly enhances environmentally friendly practices, while digitalization and sustainability awareness show no direct effect. Furthermore, socioeconomic conditions do not moderate the relationships between the independent variables and environmental practices. These results highlight the persistence of the intention–behaviour gap, as MSMEs often recognize environmental issues but fail to implement systematic green practices due to limited literacy, resources, and external support. The study provides theoretical contributions to the application of the Theory of Planned Behaviour in the MSME context and practical implications for policymakers to strengthen incentives, regulations, and green literacy programs for sustainable MSME development.

Evaluating CSR Compliance and Its Reputational Impact: A Longitudinal Case Study of PT Vale Indonesia (2015–2024)

2025-07-31T14:23:28+00:00

This study assesses the execution of Corporate Social Responsibility (CSR) at PT Vale Indonesia Tbk, emphasizing adherence to established policies and its influence on the company's reputation. Corporate Social Responsibility (CSR), designed to enhance societal and environmental value, is essential for fostering public trust and customer loyalty. The employed methodology is a descriptive technique utilizing secondary data gathered from annual reports, CSR documents, and literature reviews. The research findings reveal that PT Vale continuously executes CSR initiatives, despite a decline in the number of activities from 667 in 2015 to 82 in 2022. In 2022, the amount of CSR funds given out rose to USD 4.9 million. This shows that these programs are now more focused on quality than quantity. The company's reputation has gotten better, as shown by awards and public support, like the 2024 PROPER Emas. This report suggests that to make things more sustainable, we should make social impact projects better, use less energy, and move CSR programs online.

The Effect of Workload and Burnout on Employee Turnover Intention at PT. Mandiri Taspen KCP Palopo

2025-07-29T11:45:48+00:00

This study aims to analyze the simultaneous effects of workload and burnout on employee turnover intention at PT. Mandiri Taspen KCP Palopo. This study uses a quantitative approach with data collection techniques through the distribution of questionnaires to 36 respondents using a saturated sampling method. The method used is saturated sampling. The data used in this study are primary data collected directly from respondents through the distribution of questionnaires. Data analysis was conducted using the SPSS version 23 application. The results of the study indicate that Workload and Burnout simultaneously do not have a significant effect on employee turnover intention.