Journal of Applied Business, Taxation and Economics Research

The Effect of Green Accounting Disclosure, CSR and Financial Performance on Company Value: PT Vale Indonesia

2026-02-05T14:14:03+00:00

Mining companies have a very close relationship with their surrounding environment. The way companies treat the environment needs to be seriously considered. In addition to the environment, they are also required to consider social aspects. This study examines the effect of green accounting and CSR disclosure on company value at PT Vale Indonesia for the period 2015-2024, with financial performance as a moderating variable. The research method used was a descriptive quantitative approach analysed with panel data regression via EViews 13, including t-tests, F-tests, and determination coefficients; variables were measured using the BL formula for X1, CSRI for X2, Tobin's Q for Y, and ROA for Z. The results show that CSR has a significant positive effect on company value, while green accounting is not significant, and financial performance moderation is not significant for both. The simultaneous effect is not significant. With these implications, mining companies are advised to prioritise CSR to increase market value via positive investor signals; green accounting needs to be better integrated with financial strategies; IDX regulators should encourage quality sustainable disclosure to reduce information asymmetry.

The Influence of Work Life Balance and Skill Mapping On The Performance of BPKAD Employees in Palopo City

2026-02-08T14:15:12+00:00

The purposeof this study is to analyze the effect of Work Life Balance and Skill Mapping on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) of Palopo City. Using a quantitative approach,this study applied multiple linear regression analysis using SPSS 22, involving 111 employees as respondents. The results of the validity test, reliability test, and multiple linear test show that Work Life Balance and Skill Mapping are valid and reliable in relation to Employee Performanceat the Regional Financial and Asset Management Agency (BPKAD) of Palopo City. The results of thet test show that Work Life Balance and Skill Mapping have a positive andsignificant effect on employee performance. The results of the F Work Life Balance and Skill Mapping tests Based on the results of statistical analysis, it can beconcluded that Work Life Balance and Skill Mapping have apositive and significant effect on employee performance. These findings are supportedby the significant F test results, while the coefficient of determination test shows that Work Life Balance and Skill Mapping have apositive and significant contribution in explaining Employee Performance.

The Influence of Digital Marketing and Service Quality on Customer Loyalty at Cafe Storyline in Palopo City

2026-02-17T22:28:50+00:00

Digital marketing today This play a role important in introduce A products and reach customer in a way directly . Digital marketing techniques have the potential big in increase preference customer in buy something products , especially among child young people who tend to easy adapt with digital systems . Research This done in frame know influence digital marketing and quality service to loyalty Customers of Storyline Cafe in Palopo City . Research using primary data in the form of questionnaire to 100 respondents . Research results with analysis regression simple show influential digital marketing direct positive and significant to loyalty customers , but quality service No influential direct to loyalty . In No direct , digital marketing and quality service influential significant to loyalty through satisfaction customer .

The Role of Green Marketing, Marketing Mix 4p, And Distribution Channels in Enhancing Competitiveness of Organic Agricultural Product in Luwu Regency

2026-02-23T02:37:21+00:00

This research aims to analyzed the role of green marketing, the 4P marketing mix, and distribution channels in enhancing the competitiveness of organic agricultural products in Luwu Regency. The research method employed is a quantitative approach using a survey technique with questionnaires distributed to 150 respondents from organic farming businesses. The research instrument was tested for validity and reliability, and the data were analyzed using multiple linear regression with the aid of SPSS. The results indicate that green marketing has a positive and significant effect on the competitiveness of organic agricultural products. Similarly, distribution channels were found to have a positive and significant impact on competitiveness. In contrast, the 4P marketing mix does not have a significant partial effect on competitiveness. However, the three independent variables simultaneously have a significant effect on the competitiveness of organic agricultural products. The coefficient of determination (R²) value of 0.395 indicates that 39.5% of the variation in competitiveness can be explained by green marketing, the 4P marketing mix, and distribution channels, while the remainder is influenced by other factors outside the research model. These findings underscore the importance of implementing green marketing strategies and effective distribution channel management to enhance the competitiveness of organic agriculture in Luwu Regency.

The Effect of Compensation and Work Environment on Employee Performance at PT Adira Finance Palopo Branch

2026-03-25T22:40:48+00:00

This study aims to investigate how compensation and work environment conditions affect employee performance at PT Adira Finance, Palopo Branch. Using quantitative methods, data were obtained through a well-designed questionnaire. The study population was 50 employees at the branch. By applying the Slovin formula and random sampling techniques, we selected 50 respondents for analysis. Data management was carried out using SPSS version 25 software, which included partial checks through t-tests. The main findings indicate that compensation and work environment have a positive impact on employee performance. This study also enriches the literature with empirical evidence on the influence of these two factors on employee performance at PT Adira Finance, Palopo Branch, while providing valuable insights for company leaders to improve how to manage human resources more effectively.

The Effect of Work Environment and Supervisors' Support on Employee Retention in Indonesian Sharia Bank Palopo City

2026-03-13T17:38:15+00:00

Source Power man is asset strategically decisive sustainability and excellence competitive organizations , including in industry Islamic banking . Bank Syariah Indonesia, Palopo City Keep going make an effort maintain power Work professional through creation environment conducive work as well as strengthening support leadership . Research This aim For analyze influence environment work and support superior to retention employees at Bank Syariah Indonesia in Palopo City . Research use approach quantitative with method survey through distribution questionnaire to all over population consisting of of 50 employees . Data processed use analysis multiple linear regression with SPSS software. Environment Work influential positive However No significant to retention employees . On the other hand , support superior influential positive and significant to retention employees . In simultaneous , both variables influential significant to retention employee with mark coefficient determination of 0.960, which means 96% of the variation retention employee can explained by the environment work and support superiors , while 4% is influenced by other variables outside the model. Findings This confirm that support superior is more factors dominant in increase retention employees at Bank Syariah Indonesia in Palopo City . Research This give implications for management For strengthening retention strategies through improvement quality connection Work between leaders and employees .

Influence Perception Employer Branding and Employer Experience to Turnover Intention Employee in PT. Kalla Arebama

2026-04-06T15:50:16+00:00

Study This aim For know influence Perception of employer branding and employer experience on turnover intention of PT Kalla employees Arebama which operates in the 3T sub-district area Rampi , Regency North Luwu . Research use design descriptive quantitative with population as many as 120 employees and samples 92 respondents which is determined through formula Slovin. Collection data done use questionnaire with the Pearson Product Moment validity test and the Cronbach Alpha reliability test which shows all over valid and reliable instruments . Data analysis using multiple linear regression, t-test, F-test, and coefficients determination. Research results show that employer branding and employer experience are partial and simultaneous influential significant towards turnover intention. The more positive perception employee to image company as well as the more Good experience the work they do feel , then the more low intention they For leave work . Coefficient determination show that second variables independent capable explains 75% of the variation in turnover intention, whereas the rest influenced other variables outside research . Findings study This confirm that success company in suppress turnover no only determined by compensation , but also by reinforcement image company as place interesting work as well as creation experience positive and meaningful work for employee .

The Effect of Work Discipline, Work Motivation, and Work Engagement on Employee Performance

2026-03-31T20:00:50+00:00

The study’s aim is analyze influence from work motivation, its discipline also engagement to employee performance. Main issue raised in study is decline of employee performance as reflected in the failure of company to get its sales targets. Main focus is examine influence between these four variables in partially or simultaneous. Researcher implemented uantitative method. Its population included all employees. Saturated sampling used for this study, all 38 employees were used as research samples. Researcher collected data by both questionnaires and also observation. To analysis, multiple linear regression to processed data. Study’s findings prove work motivation, discipline, also engagement significantly influenced employee performance in partial. As addition, these variables were also proven to influenced employee performance in significant-positive term.

Keywords : Work discipline, Work motivation, Work engagement, and Employee performance

Governance Asymmetry Under Economic Pressure: A Resource-Based Perspective on K-Shaped Sustainability in Indonesia

2026-04-23T19:20:26+00:00

When developing countries face economic problems, the recovery often occurs unevenly across sectors and social classes. Indonesia is currently facing various structural difficulties, such as a shrinking middle class, increasing informal employment, rising taxes, changes in capital flows, and symptoms of deindustrialization. This situation can have an impact on the long-term health of the economy. This study aims to examine the ability of governance to influence sustainability trends in the context of economic pressures through the perspective of Resource-Based View (RBV). Using a conceptual-analytical approach based on macroeconomic secondary data from 2019 to 2025, this study shows that variations in sectoral and social group resilience are influenced by governance capabilities that serve as strategic resources at the national level. Governance asymmetry has led to a K-shaped pattern of sustainability, with some sectors showing adaptive resilience and others showing structural fragility. This research underscores the importance of policy coordination, implementation of structural adjustments, and strengthening of social protection systems to eliminate governance asymmetry and promote sustainable growth in a more open Indonesia.

Factors Affecting The Quality of Regional Financial Statements of Luwu Regency

2026-02-23T15:03:29+00:00

This study aims to analyze the influence of understanding of Government Accounting Standards (SAP), the use of the Regional Financial Accounting Information System (SIAKD), internal control systems, and human resource competencies on the quality of regional financial statements. This study uses a quantitative approach with a type of causal associative research. The research was carried out at the Regional Finance and Assets Agency (BKAD) of Luwu Regency. The research population was all employees of BKAD Luwu Regency totaling 43 people, which were also used as samples with saturated sampling techniques. The data used were primary data obtained through a questionnaire with a five-point Likert scale. Data analysis was carried out using descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis through t-tests, F tests, and determination coefficients. The results of the study show that the understanding of SAP, the use of SIAKD, the internal control system, and the competence of human resources have a positive and significant effect on the quality of regional financial statements. The implications of this study show the importance of improving human resource competence, strengthening SAP understanding, optimizing SIAKD, and strengthening the internal control system to improve the quality of regional financial reports.

The Influence of Financial Literacy and Gender on Financial Behavior with Financial Technology as A Mediating Variable

2026-02-23T15:04:38+00:00

This study analyzes the effect of financial literacy and gender on students’ financial behavior with financial technology as a mediating variable. A quantitative approach was employed through a survey of 96 students at Universitas Muhammadiyah Palopo who actively use fintech services. The data were analyzed using multiple linear regression. The results indicate that financial literacy and gender influence students’ financial behavior, and financial literacy also affects the use of financial technology. Financial technology acts as a mediating variable that strengthens the relationship between financial literacy and students’ financial behavior. Therefore, improving financial literacy and the wise use of financial technology are essential to promote healthier and more responsible financial behavior among students.

Analysis of Price Fluctuation Factors and Production Costs on The Farmers’ Terms of Trade in South Sumatra Province, 2010–2024

2026-05-05T16:52:25+00:00

This research aims to analyze the influence of price fluctuations and production costs on Farmer Exchange Rates (NTP) in South Sumatra Province during the 2010–2024 period. NTP is used as an indicator of farmer welfare which reflects the comparison between the price index received by farmers and the price index paid by farmers. This research uses a quantitative approach with multiple linear regression methods and utilizes secondary time series data sourced from the Central Statistics Agency. The price fluctuation variable is proxied through the Price Index Received by Farmers, while production costs are proxied through the Price Index Paid by Farmers. The research results show that price fluctuations have a positive and significant effect on NTP, while production costs have a negative but not significant effect. Simultaneously, both variables have a significant effect on NTP. These findings indicate that agricultural commodity price stability has an important role in improving farmer welfare. Therefore, price stabilization policies and controlling production costs need to be strengthened in order to maintain the sustainability of farmer welfare in South Sumatra Province.

Consumer Behavior in the Digital Era: A Bibliometric Analysis

2026-03-31T20:01:47+00:00

The development of digitalization influences consumer behavior, which in turn impacts the development of management and business sciences, which require study. This study aims to identify research themes on consumer behavior in the digital era, as discussed by researchers over ten years, from 2016 to 2025. The qualitative research method utilizes data from the Scopus website. Data are differentiated based on the number of articles per year, author, number of citations, and subject matter. Data analysis results from 31 articles in the fields of management, business, and accounting reveal that 12 articles, all of which closely discuss consumer behavior related to current digital applications.

Fraud Triangle Determinants of Financial Statement Fraud: The Moderating Role of Audit Committees in Indonesian Construction Firms

2026-05-01T15:24:36+00:00

This study investigates the influence of financial targets, external pressure, ineffective monitoring, and auditor turnover on fraudulent financial reporting, while also examining the moderating role of the audit committee. The sample comprises construction sub-sector firms listed on the Indonesia Stock Exchange over the 2020–2025 period, selected using purposive sampling, resulting in 90 firm observations. This research adopts a quantitative approach utilizing secondary data derived from annual reports obtained through the Indonesia Stock Exchange and respective corporate websites. Data analysis is conducted using multiple regression and moderated regression analysis (MRA). The findings indicate that financial targets, ineffective monitoring, and auditor turnover are positively associated with fraudulent financial reporting, whereas external pressure exhibits a negative relationship. Furthermore, the audit committee does not significantly moderate the effects of financial targets, ineffective monitoring, and auditor turnover; however, it significantly moderates the relationship between external pressure and fraudulent financial reporting.

The Effect of Work Stress and Job Demands on Employee Performance Through Job Burnout (A Study of The Reward and System Division at PT. Pesta Pora Abadi Malang)

2026-03-06T20:48:39+00:00

The growth of the Food and Beverage (F&B) industry in Indonesia has led to a significant increase in work demands on employees. This situation has the potential to lead to high levels of work stress and demands, which can lead to burnout and decreased employee performance. This study aims to analyze the effect of work stress and demands on employee performance through work fatigue as a mediating variable in the Reward and Systems Division at PT Pesta Pora Abadi Malang. This study used a quantitative approach with a survey method involving 60 employees using a saturated sampling technique. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 3.2.9. The results show that work stress and demands have a positive and significant influence on work fatigue. Both work stress and demands also have a direct influence on employee performance. Furthermore, work fatigue significantly mediates the relationship between work stress and demands on employee performance. These findings suggest that the higher the levels of work stress and demands, the greater the potential for burnout, which can lead to decreased performance