Journal of Applied Business, Taxation and Economics Research

The Effectiveness of The Revolving Fund Program of The Cooperative And Sme Office of East Java Province Through Bank MSMEs BPR Jombang Branch on The Income and Welfare of MSMEs

Putri Agung Megasari — 2025-04-23

The problem of MSME fund capitalization is a serious problem and requires the right solution. One of the efforts of the government and stakeholders to accelerate sustainable economic recovery amid the Covid-19 pandemic and to increase the productivity of MSMEs is to expand access to financing through optimizing the distribution of revolving fund credit programs for micro, small and medium enterprises. This research is quantitative research. The research data is primary, namely the scale of the questionnaire for customers and secondary, namely data belonging to Dinkop-UKM. Data analysis techniques through descriptive analysis, effectiveness analysis and simple linear regression analysis. The results of this study are: 1) the effectiveness of the Dinkop-UKM revolving fund program through the Jombang branch of the MSMES BPR Bank affects the income of MSMEs, 2) the effectiveness of the Dinkop-UKM revolving fund program through the Jombang branch of the MSMES BPR Bank affects the improvement of MSME welfare, and 3) the income of MSMEs receiving Dinkop-UKM revolving funds through the Jombang branch of the MSMES BPR Bank affects the improvement of MSME welfare

The Effect of E-Service Quality and E-Trust on E-Loyalty Through E-Satisfaction for Codashop Game Top Up Shop Customers

M. Asren Kasfunnuri — 2025-04-23

Gaming is an industry that is greatly affected by technological advances. The number of online game players causes the game top up site to grow. This study aims to examine the effect of e-service quality and e-trust on e-loyalty through e-satisfaction in Codashop customers. This study uses the Unified theory of acceptance and use of technology (UTAUT). This research is quantitative research using descriptive and explanatory analysis. The sampling method in this study was a nonprobability sampling method with purposive sampling technique. The number of samples in this study were 267 respondents. The analysis technique in this study is descriptive statistical analysis and inferential analysis (PLS) using SmartPLS 4.0 software. The results of this study indicate that e-service quality has a positive and significant effect on e-loyalty. E-trust has a positive and significant effect on e-loyalty. E-satisfaction has a positive and significant effect on e-loyalty. e-service quality has a positive and significant effect on e-satisfaction. E-trust has a positive and significant effect on e-satisfaction. E-service quality has a positive and significant effect on e-loyalty through e-satisfaction. E-trust has a positive and significant effect on e-loyalty through e-satisfaction

AppSheet based Administration System as a Learning Simulation Media for Office Management Students

Andi Basuki — 2025-04-23

This study aims to develop and evaluate an AppSheet-based administration system, known as SIARTA, as a learning simulation media for office management students. This system is designed to provide practical experience in office administration without requiring advanced programming skills. The research process involved prototyping, conducting system trials with students, and evaluating the effectiveness and ease of use of the application. The results of the study indicate that SIARTA can improve students' understanding of office administration in an interactive and practical way. This system has also been shown to accelerate the learning process and make it easier for students to apply administrative concepts in real life. This study shows the potential of technology in improving the quality of education and providing innovative alternatives in teaching office management. It is hoped that the results of this study can be a model for other educational institutions and contribute to the development of a more effective technology-based curriculum.

Employee Green Values: A Review of Theory and Application to Company

Dikri Gifari — 2025-04-23

Abstract: In the rapidly evolving landscape of environmental sustainability, "Green Values" have gained significant traction in the corporate world, reflecting the growing importance of fostering an environmentally conscious workforce. This paper delves into the concept of Employee Green Values (EGVs), which refers to the environmentally friendly beliefs, attitudes, and behaviors exhibited by employees in an organization. Grounded in environmental psychology, the study explores the factors shaping individuals' pro-environmental attitudes, such as personal values, social norms, and situational influences.

The research highlights the pivotal role of organizational culture and Green Human Resource Management (GHRM) practices in shaping EGVs. Practices such as green recruitment, training, and performance management foster a psychological green climate, promoting environmentally responsible behaviors among employees. The integration of GHRM practices has been shown to enhance organizational environmental performance and employee engagement, leading to tangible benefits such as improved brand reputation and financial performance.

This paper employs a qualitative research methodology, analyzing empirical studies and literature from reputable databases to examine the concept and application of EGVs in the business world. The findings suggest that fostering EGVs is crucial for organizational sustainability, driving innovation, and competitive advantage. The study underscores the importance of aligning EGVs with organizational strategies to create a culture of environmental responsibility, ultimately benefiting both the organization and society at large. Future research directions are proposed to further explore the multifaceted impact of EGVs on organizational outcomes and sustainability efforts.

Market Sensing Capability and Export Channel Choice: Unveiling Their Impact on Export Performance in the Indonesian Furniture Industry

Samsul Arifin — 2025-04-23

This study investigates the relationships between market sensing ability, export channel selection, and export performance in Indonesia's furniture sector, aiming to enhance its global competitiveness. Using a quantitative approach, the research gathers secondary data from trade statistics and industry reports alongside primary data from a questionnaire survey of furniture producers, selected through stratified random sampling. The data is analyzed using partial least squares structural equation modeling (PLS-SEM). The findings indicate that market sensing capability significantly boosts export performance, with export channel choice both directly influencing performance and moderating the relationship between sensing ability and success. Firms that diversify their export channels are better positioned to leverage market insights, improving their global performance. This study contributes to the literature by exploring the combined impact of export channel selection and market sensing ability on export success, particularly within Indonesia’s furniture industry. The conclusions underscore the importance of developing strong market sensing skills and making informed export decisions to improve performance. Policymakers are encouraged to foster initiatives that enhance these capabilities, while practitioners should prioritize market intelligence and strategic export channel selection to remain competitive internationally.

The Relationship Between Entrepreneurship Learning and Entrepreneurial Creativity in Vocational School Students in Jombang Regency: The Role of Social Support as A Mediating Variable

Deni Alimaningtyas — 2025-04-23

Entrepreneurship plays an important role in solving complex problems such as poverty, inequality and economic instability. Young people equipped with entrepreneurial skills are not only drivers of economic growth, but also agents of change who can address the major challenges faced by society and the global environment. The importance of creativity in this context is because innovation is a key driver in business and technological development. Creativity allows new ideas to emerge, provides more effective and efficient solutions, and creates significant added value for society. 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 form for data collection on grade XI students in the Digital Business Department of SMKN in Jombang Regency. Respondents in this study were 136 respondents from the three schools used as research objects. The results of the research analysis show that social support has a significant influence on entrepreneurial creativity, showing a strong and positive relationship. Entrepreneurship learning also has a significant effect in increasing social support. However, the direct relationship between entrepreneurial learning and entrepreneurial creativity is negative and insignificant. Thus, social support plays an important role as a mediator in enhancing entrepreneurial creativity.

The Effect of Social Media Services on MSMEs Business Turnover Mediated by Customer Engagement Variables at Food and Beverage MSMEs in Balikpapan City

Nelly Turuallo — 2025-04-23

This study aims to examine the effect of social media services on business turnover of MSMEs in Balikpapan City, with the mediating variable of customer engagement. This study uses quantitative approach with cross-sectional design and path analysis method. The research population includes MSMEs in the food and beverage sector in Balikpapan, with a total sample of 258 MSMEs taken randomly. Data collection was conducted through a Likert scale-based questionnaire, and data analysis technique using path analysis. The results show that social media services have a significant influence on customer engagement and business turnover of MSMEs. In addition, customer engagement significantly mediates the effect of social media services on turnover. This means that the use of social media can increase customer engagement which leads to an increase in business turnover. The significance of value in the Sobel test shows that the mediating effect of customer engagement in this relationship is quite strong. The conclusion from this study is that customer engagement plays an important role in strengthening the impact of social media services on MSME business performance. Thus, MSMEs in Balikpapan are suggested to utilize social media more interactively in order to increase customer engagement, which in turn will lead to increased business turnover.

The Relationship between the Application of Entrepreneurship Education and Family Environment with Entrepreneurial Interest of Politeknik Pelayaran Barombong Cadets

Masluhah Masluhah — 2025-04-23

Being in an educational environment that produces a generation of strong sailors makes the mindset of the cadets of the Politeknik Pelayaran (Poltekpel) Barombong is to become sailors. It is the same with parents who send their children to Poltekpel to become sailors. However, this is not the basis for ignoring entrepreneurship education. This is because they will not always be at sea, there is a time when they will think about how to continue their lives without having to sail with the money they have collected. This is where entrepreneurship science plays an important role. The research used quantitative research methods. The data collection technique was carried out by questionnaire. The analysis technique is descriptive statistics. The analytical tool used is SmartPLS software version 3.0. The results showed the relationship of entrepreneurship education with entrepreneurial interest in the strong category, meaning that the higher the application of entrepreneurship education for students, the higher the interest in entrepreneurship. Second, the relationship between family environment and entrepreneurial interest in the strong category, which means that the higher the family environment supports entrepreneurship, the higher their entrepreneurial interest, and vice versa if the family environment does not provide support for entrepreneurship in cadets, then the entrepreneurial interest of Poltekpel cadets will be lower. Third, entrepreneurship education and family environment together with cadets' entrepreneurial interest have a strong relationship. simultaneous contribution of entrepreneurship education variables (X₁) and family environment (X₂) with entrepreneurial interest (Y) is fifty percent more while the rest is determined by other variables outside the study. Poltekpel cadets although basically their ultimate goal is to become sailors as expected by the family but they are also interested in entrepreneurship. They have a plan, namely by working as sailors for four or seven years after enough money has been collected for business capital, they plan to open a new business.

The Effect of The Implementation of Good Governance and Internal Control on The Performance of Local Government Financial Management in Palopo City

Aulia Ihfa Sabnur — 2025-04-23

Financial management in local governments plays a crucial role in achieving development goals and improving the welfare of local communities. To achieve optimal performance in financial management, local governments are expected to adopt good governance principles and implement an effective internal control system. This study aims to analyze the impact of the implementation of good governance and internal control on the financial management performance of local governments in Palopo City. A quantitative method was used with data collected through questionnaires distributed to 50 employees at the Regional Financial and Asset Management Agency (BPKAD) and the Inspectorate of Palopo City. The results of the study indicate that internal control and the implementation of good governance have a positive effect on financial management performance.

Diagnosing And Mitigating Employee Turnover: A Case Study on Quality of Work Life

Timotius Ramot — 2025-04-23

Employee turnover is a critical issue in the manufacturing sector, leading to increased operational costs, workflow disruptions, and reduced productivity. This study investigates the relationship between Quality of Work Life (QoWL) and employee turnover in XYZ Company, a furniture manufacturing company, with a particular focus on the production division. The company faces a high turnover rate of 17.70%, with the production division contributing 92.11% of total employee exits. This research employs a quantitative approach, utilizing QoWL and turnover intention questionnaires to assess key factors such as working structure, compensation, work environment, and interpersonal relationships. Data were collected from production employees and analyzed using correlation tests and multiple linear regression to determine the impact of QoWL dimensions on turnover intention. The findings reveal that dissatisfaction with compensation and inadequate working conditions are the primary drivers of turnover. A strong correlation was identified between QoWL dimensions and turnover intention, highlighting the urgency for targeted interventions. The study proposes practical solutions, including aligning compensation with industry standards, implementing structured career development programs, and enhancing workplace conditions to improve employee retention. By addressing QoWL dimensions, organizations can foster a supportive work environment, enhance job satisfaction, and reduce turnover rates, ultimately ensuring long-term operational stability and success.

Determinants of Financial Reporting Timeliness and its Effect on Firm Value in Properties and Real Estate Sector Companies Listed on the Indonesia Stock Exchange

Wulan Retnowati — 2025-04-23

The research aims to examine the impact of audit committee size, audit committee expertise, audit committee meeting frequency, audit committee independence, and audit committee gender diversity on the timeliness of financial reporting and its effect on firm value. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling technique used is purposive sampling, resulting in a sample of 44 companies. This study employs a quantitative approach utilizing secondary data obtained from the Indonesia Stock Exchange. The model applied includes logistic regression analysis to test hypotheses 1 through 5, and simple linear regression analysis for hypothesis 6, using SPSS 25 software. The findings indicate that Audit Committee Size has a negative effect on the timeliness of financial reporting. Audit Committee Meeting Frequency and Audit Committee Gender Diversity both factors have a positive impact on the timeliness of financial reporting. Audit Committee Expertise and Audit Committee Independence these variables do not significantly affect the timeliness of financial reporting. Furthermore, the consequence variable shows that the timeliness of financial reporting negatively affects firm value.

Taxation and Economic Growth Nexus: Using ARDL and BOND Testing Procedures

Ezekiel Kalvin Duramany-Lakkoh — 2025-04-23

This study analyses the nexus of taxation on economic growth using ARDL and BOND procedures. Pre-estimation tests were carried out to determine homoscedasticity, serial auto correlation, multicollinearity and normality of the variables. The coefficient of determination showed that 77.37 percent of the variation in GDP is explained by in direct taxes, other taxes, interest rate and foreign direct investment. The findings further revealed that the coefficient of indirect taxes was negative and individually significant in influencing the economic growth in Sierra Leone in the short run. On the other hand, the coefficients of interest rate are revealed to be positive and separately significant in affecting the economic growth in Sierra Leone in the short run. In view of these findings, it implies that indirect taxes increase consumption and reduce savings.