Journal of Applied Business, Taxation and Economics Research https://equatorscience.com/index.php/jabter <p>This journal aims to take part in the advancement of knowledge in economics and business by publishing high-quality research on contemporary trends in applied business, accounting, taxation, auditing, management, and economics in emerging markets/countries. As the journal's main horizon is to embrace contemporary trends in applied business, accounting, taxation, auditing, management, and economics, its scope is dynamic and evolving to accommodate the latest and emerging issues, challenges and phenomena.</p> <p>We invite industry experts and academic scholars to take a part of our journal’s readers, authors and reviewers.</p> <p>The journal accepts articles on research results in the fields of Applied Business, Economics and Tax. The journal is published six times a year (<strong>October, December,February, April, June, August</strong>).</p> <p>E-ISSN: <a href="https://issn.lipi.go.id/terbit/detail/20210929381068912" target="_blank" rel="noopener"><strong>2808-263X</strong></a> P-ISSN: <strong><a href="https://issn.lipi.go.id/terbit/detail/20220302290179103" target="_blank" rel="noopener">2828-4976</a></strong></p> <p> </p> PT. EQUATOR SINAR AKADEMIA en-US Journal of Applied Business, Taxation and Economics Research 2828-4976 <p>This journal is licensed under a <a href="https://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License.</a></p> The Influence of Business Incubators on Interest in Entrepreneurship with Entrepreneurial Attitudes as an Intervening Variable https://equatorscience.com/index.php/jabter/article/view/272 <p><em>This study delves into the profound impact of business incubators, specifically focusing on the `Ships' Business Incubator in East Java, on fostering entrepreneurial interest and shaping entrepreneurial attitudes among its members. Identified challenges include a low inclination towards entrepreneurship among incubator members, attributed to factors such as fear of failure and a lack of entrepreneurial knowledge. The primary objective of the research is to design targeted educational and coaching strategies within business incubators to enhance interest in entrepreneurship by cultivating entrepreneurial attitudes. The research contributes to the existing literature by filling gaps in understanding the comprehensive impact of business incubators, especially within local contexts such as East Java. Using quantitative methods, the study encompasses a population of 580 members from the East Java 'Ships' Business Incubator, with a sample size of 220 individuals selected through proportionate stratified random sampling. The study concludes that the 'Ships' Business Incubator not only serves as a launchpad for businesses but also effectively fosters and sustains the entrepreneurial interests and attitudes of its members</em></p> Agus Salim Ery Tri Djatmika Rudijanto Wahju Wardhana Nurika Restuningdiah Copyright (c) 2024 Agus Salim, Ery Tri Djatmika Rudijanto Wahju Wardhana, Nurika Restuningdiah https://creativecommons.org/licenses/by-sa/4.0 2024-04-18 2024-04-18 3 4 317 342 10.54408/jabter.v3i4.272 Determinants of Entrepreneurial Education on Entrepreneurial Intention with Entrepreneurial Mindset as a Moderating Variable on Vocational Students https://equatorscience.com/index.php/jabter/article/view/274 <p><em>With unemployment still high, there have been efforts to develop official and unofficial education to improve the skills of productive human resources. One of the ways used is through Entrepreneurship Education, with the hope that students have the skills to become entrepreneurs and can create jobs for themselves. This research uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the given hypothesis. This research uses Google Forms for data collection on State Vocational School students in Ogan Ilir. Respondents in this study were 360 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention. However, the Entrepreneurship Education variable can explain the Entrepreneurial Mindset. Furthermore, Entrepreneurship Education will provide more influence on Entrepreneurial Intention, if strengthened by Entrepreneurial Mindset as a mediator variable.</em></p> Juwairia Juwairia Ludi Wishnu Wardana Satia Nur Maharani Copyright (c) 2024 Juwairia, Ludi Wishnu Wardana, Satia Nur Maharani https://creativecommons.org/licenses/by-sa/4.0 2024-04-18 2024-04-18 3 4 343 353 10.54408/jabter.v3i4.274 The Effect of Entrepreneurship Education and Entrepreneurial Self-Efficacy on Entrepreneurial Intention of Students of Pondok Pesantren Mambaul Ulum Banyuwangi with Islamic Values as An Intervening Variable https://equatorscience.com/index.php/jabter/article/view/277 <p><em>Entrepreneurship education in pesantren plays an important role in the birth of students with entrepreneurial character. The advantages and positive impacts of entrepreneurship education in boarding schools as described, are very relevant to support the government's agenda, especially in increasing the quantity of new entrepreneurs. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypotheses given. This research uses Google Forms for data collection on Santri Pondok Pesantren Mambaul Ulum Banyuwangi. Respondents in this study were 230 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention directly. However, Entrepreneurship Education can explain Entrepreneurial self-efficacy directly, Entrepreneurial self-efficacy variables can explain Islamic Values and Entrepreneurial Intention. Furthermore, Islamic Values will have more influence on Entrepreneurial Intention, if strengthened by Islamic Values as a mediator variable. Meanwhile, Entrepreneurship Education will have more influence on Entrepreneurial Intention, even if it is strengthened by Islamic Values as a mediator variable</em></p> Bakhrudin Bakhrudin Agus Hermawan Makaryanawati Makaryanawati Copyright (c) 2024 Bakhrudin, Agus Hermawan, Makaryanawati https://creativecommons.org/licenses/by-sa/4.0 2024-04-18 2024-04-18 3 4 354 365 10.54408/jabter.v3i4.277 Leadership Transformation: Adaptation of a Labor Service Provider Company in the Development of Green Human Resource Management (Study at PT Karya Usaha Baru Sidoarjo-East Java) https://equatorscience.com/index.php/jabter/article/view/282 <p><em>The purpose of this research is to understand the dynamics of leadership transformation in the development of Green HR at PT Karya Usaha Baru, as well as the strategies used to face and manage these changes. The informants in this research are the General Manager, HRD, Operational Staff, Field Coordinators and workers. The research method used a qualitative case study approach, data collection was carried out by in-depth interviews and observations. This research data analysis uses interactive data analysis. The results showed that the leadership plays an important role in the transformation process of GHRM implementation, especially related to strategy formulation. It was also found that the implementation of GHRM Pt Karya Usaha Baru has not been maximized. However, the company has implemented green employee behavior in aspects of recruitment and selection, employee training and development, compensation and benefits, organizational culture, and performance management. Some of the benefits obtained in the implementation of Green HRM are a healthier work environment, building better relationships with partners and getting a positive response by the general public as well as increasing the performance and productivity of the company.</em></p> Basuni Basuni Beny Haryawan Copyright (c) 2024 Basuni, Beny Haryawan https://creativecommons.org/licenses/by-sa/4.0 2024-04-18 2024-04-18 3 4 366 375 10.54408/jabter.v3i4.282 Evaluation of The Development of Corporate Social Responsibility (CSR) Programs PT PERTAMINA (PERSERO) https://equatorscience.com/index.php/jabter/article/view/285 <p><em>This study aims to evaluate the development of PT Pertamina (Persero) corporate social responsibility program. Secondary data were used in this research. The process of gathering data and doing content analysis involves comprehending CSR activities and locating the GRI index in PT Pertamina's sustainability report (Persero). The results of this study are that in 2018, 2020, and 2021, PT Pertamina (Persero) focused more on GRI 200 and less on GRI 400 disclosure. In 2019, the company focused on GRI 300 on the environment and still lacked the level of social disclosure. Then, in 2022, the company made many disclosures on GRI 300, namely environmental aspects, and less on GRI 200 disclosures, namely economic aspects. Overall, over five periods, disclosure rates in the GRI 200 environmental category tended to be higher than those in the other two categories at 69%. In the economic category, there was a disclosure rate of 68%, and in the social category, there was 55% related to disclosure.</em></p> Faradiba Nurjannah Faatin Kurnia Ekasari Hesti Wahyuni Copyright (c) 2024 Faradiba Nurjannah Faatin, Kurnia Ekasari, Hesti Wahyuni https://creativecommons.org/licenses/by-sa/4.0 2024-04-18 2024-04-18 3 4 376 393 10.54408/jabter.v3i4.285 Role of Special Economic Zones Policy in Increasing Azerbaijan’s Economic Development https://equatorscience.com/index.php/jabter/article/view/301 <p><em>Special Economic Zones (SEZs) have become a significant feature of global economies, providing incentives for investment, and specifically examines the case of SEZs in Azerbaijan, focusing on government involvement in their development fostering mass production, boosting exports, and addressing unemployment. This article delves into the landscape of SEZs globally. Utilizing data collection and literature review methods, the research evaluates the performance and characteristics of Azerbaijani SEZs.</em><em>The findings reveal that while Azerbaijani SEZs have shown growth, they have not fully realized their potential. Factors such as legislative reforms, government participation, and the nature of incentives offered have influenced their success. SEZs with foreign investment and strategic planning, such as the Sumgait Chemical-Industrial Park and Hajiqabul Industrial Estate, have fared better than others. However, some SEZs have struggled due to domestic market dynamics and short-term business strategies.</em><em>&nbsp; To enhance the role of SEZs in the economy, the article proposes several strategies for the Azerbaijani government. Firstly, a shift in the SEZ strategy from mere stimulus areas to revenue-generating enterprises is recommended to ensure a steady income stream for the government and foster competitiveness. Secondly, exploring joint ventures in SEZ development, either through public-private or public-public partnerships, could attract diverse investment sources and alleviate financial burdens on the government. Lastly, restructuring SEZ legislation to offer long-term incentives and cater to the needs of larger corporations is advised, making SEZs more attractive for sustained investment and contributing to sector-specific development goals.</em></p> Yusif Najafzada Copyright (c) 2024 Yusif Najafzada https://creativecommons.org/licenses/by-sa/4.0 2024-04-18 2024-04-18 3 4 394 404 10.54408/jabter.v3i4.301 Effectiveness Of Entrepreneurship Education and Demographic Environment on Entrepreneurial Interest Through Entrepreneurial Attitude as An Intervening Variable https://equatorscience.com/index.php/jabter/article/view/276 <p><em>It is time for the younger generation to change their perspective, do not just think about becoming an employee after graduating from college, let alone a public servant, becoming an entrepreneur needs to be considered as an option. The hope of being accepted into the world of work is certainly not a mistake, but it cannot be denied that job opportunities are very limited and not directly proportional. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypothesis given. This study uses Google Forms to collect data on private vocational students in Mojokerto Regency. Respondents in this study were 319 respondents who were used as research objects. The results showed that entrepreneurship education cannot explain entrepreneurial attitudes. Likewise, the demographic environment variable cannot explain entrepreneurial interest. Furthermore, the demographic environment will have more influence on entrepreneurial interest, if reinforced by entrepreneurial attitude as a mediator variable. While entrepreneurship education will not have a greater influence on entrepreneurial interest, although strengthened by entrepreneurial attitude as a mediator variable.</em></p> Ahmad Zainudin Nasikh Nasikh Agus Sumanto Copyright (c) 2024 Ahmad Zainudin, Nasikh, Agus Sumanto https://creativecommons.org/licenses/by-sa/4.0 2024-04-18 2024-04-18 3 4 405 414 10.54408/jabter.v3i4.276 The Effect of Transformational Leadership on Employee Performance During The Covid-19 Pandemic with Control Culture and Affective Commitments as Intervening Variables https://equatorscience.com/index.php/jabter/article/view/303 <p><em>Study this aim for test Influence Leadership Transformational to Performance Employee with Culture Control and Affective Commitment as an intervening variable. This research is one of a kind quantitative research, data were collected using primary data and questionnaires to obtain information from respondents, namely middle managers who work in company manufacture in Province Banten. Method analysis which used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) Transformational Leadership affects the Culture of Control, Commitment Affective and Performance Employee 2) Culture Control and Commitment Affective take effect to Performance Employee. 3) Leadership Transformational effect on Employee Performance through the Culture of Control and Commitment Affective.</em></p> Heni Indah Pratiwi Imam Abu Hanifah Ewing Yuvisa Ibrani Copyright (c) 2024 Heni Indah Pratiwi , Imam Abu Hanifah, Ewing Yuvisa Ibrani https://creativecommons.org/licenses/by-sa/4.0 2024-04-18 2024-04-18 3 4 415 430 10.54408/jabter.v3i4.303 Strategy for Implementing Digital Marketing (Case Study of a Coconut Fruit Expedition Business in Makassar City) https://equatorscience.com/index.php/jabter/article/view/304 <p><em>This research aims to determine effective strategies for implementing digital marketing in running a coconut fruit expedition business in Makassar City. The research method used is descriptive qualitative research using data collection methods through observation, interviews and documentation of research objects which are then developed using Research and Development. The research results show that the implementation carried out by researchers for the Coconut Fruit Expedition in Makassar City with Research and Development implementing Digital Marketing such as WEBsite, Instagram, Facebook is important to implement because after planning and implementation using Research and Development it can be stated that digital marketing is very helpful for the expedition and consumers because it can make it easier to get information, communicate and transact online so that in this case it can prevent problems that exist in the 4.0 era and can meet consumer needs.</em></p> Agus Syam Raflianto R Andhika Isma Copyright (c) 2024 Agus Syam, Raflianto R, Andika Isma https://creativecommons.org/licenses/by-sa/4.0 2024-04-18 2024-04-18 3 4 431 437 10.54408/jabter.v3i4.304 Feasibility of My Chicken Restaurant Business Development in Bulukumba Regency https://equatorscience.com/index.php/jabter/article/view/308 <p><em>This research aims to determine the feasibility of opening a new branch at the My Chicken restaurant on Jalan Poros Tanjung Bira, Bulukumba district. This research uses a qualitative approach. Data collection was carried out through observation, interviews and documentation techniques. The collected data is processed using data reduction steps, data presentation, and drawing conclusions/verification. The results of this research show that, based on the marketing aspect, the My Chicken restaurant is worthy of development, but must continue to carry out evaluations to continue developing new strategies in new locations. From a technical aspect, it is feasible to carry out, however there needs to be improvements in the technology and machines used in the My Chicken restaurant production process. From socio-economic and environmental aspects, it is feasible because it can provide positive benefits and the My Chicken restaurant will manage and be responsible for the waste produced</em></p> Agus Syam Wiwi Pertiwi Nur Halim Muhammad Jufri Sudarmi Sudarmi Copyright (c) 2024 Agus Syam, Wiwi Pertiwi, Nur Halim, Muhammad Jufri, Sudarmi https://creativecommons.org/licenses/by-sa/4.0 2024-04-18 2024-04-18 3 4 438 444 10.54408/jabter.v3i4.308