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Volume 7 Number 2 Year 2024

75 articles in this issue 

Rimah Noviyani, Prisila Damayanty

This study aims to examine the effect of institutional ownership, independent board of commissioners, audit committee, leverage, and company size on tax avoidance. The population used in this researcher is property and real estate companies  on the I... see more

Pags. 2433 - 2443  

Anton Priyo Nugroho

The article aims to conduct an Efficiency Comparison between Islamic and Conventional Banking Systems by synthesizing a literature review within the realm of Financial Management. Employing a literature study methodology, the author meticulously examines ... see more

Pags. 2815 - 2826  

Putu Eka Maharani, Ni Luh Putu Wiagustini

An investment decision is a plan to invest in one or more assets in hopes of generating future returns. Investment decisions aim to obtain profits in the future with a certain level of risk and can maximize the prosperity of the owners (shareholders). The... see more

Pags. 2827 - 2844  

Aris Munandar, Dedi Mulyadi, Santi Pertiwi Hari Sandi

People's consumptive behavior is strongly influenced by several factors, such as lifestyle and the ease of use of electronic money. This study aims to determine the direct effect of lifestyle and electronic money on consumptive behavior and the indirect e... see more

Pags. 2845 - 2853  

Nandang Nandang, Asep Jamaludin, Mardiansyah Fajar

This research aims to see the differences in the results of the influence of employee retention and work stress on employee performance in various organizations and industrial sectors. In this study, quantitative methods were used to examine employee rete... see more

Pags. 2854 - 2865  

Ariestya Putri Pambajeng, Sumartik Sumartik, Herlinda Maya Kumala

This study aims to identify the impact of internship experience, work motivation, and soft skills on student readiness to enter the world of work. The population in this study were students in the Management Study Program, Faculty of Business, Law and Soc... see more

Pags. 2864 - 2875  

Faricha Mufida Laili, Misti Hariasih, Herlinda Maya Kumalasari

In the current era of digitalization, there are many needs from consumers that continue to increase. Beauty or skincare products are now an important need for humans. One skincare that can be used by all people is sunscreen. Sunscreen is currently a prima... see more

Pags. 2876 - 2888  

Nandang Nandang, Asep Jamaludin, Deby Permadani

This study aims to determine the effect of organizational culture and work discipline on employee performance at the Karawang Regency Manpower and Transmigration Office. This research uses quantitative, descriptive, and verification methods. The populatio... see more

Pags. 2889 - 2897  

Kevin Tjanriadi Harun, Arie Pratania Putri, Evelyn Evelyn, Alistraja Dison Silalahi

Medan city as the capital of North Sumatra province is the largest city in the eastern region of Sumatra island. Micro, Small and medium enterprises, often called UMKM, are forms of business managed by a person or group of people with a certain amount of ... see more

Pags. 2898 - 2908  

Michael Tirta, Joshi Maharani Wibowo, Idfi Setyaningrum, Reza Ainul Yaqin

Investment is synonymous with the activity of placing funds in the current period with the expectation of gaining profits in the future, one of which is through the capital market. One intriguing investment activity is Shariah-compliant investment, not li... see more

Pags. 2909 - 2919  

Intan Rohmatul Fitriyah, Sugeng Hariadi, Joshi Maharani Wibowo, Idfi Setyaningrum

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi yang besar pada pertumbuhan ekonomi suatu negara. Kabupaten Sampang Madura merupakan salah satu daerah yang turut berkontribusi pada kegiatan perekonomian, khususnya di Jawa Timur. Jumlah UMKM ya... see more

Pags. 2920 - 2930  

Izmi Noviyanti, Puji Isyanto, Neni Sumarni

This research aims to determine the difference in selling prices between the target costing method carried out by the company and the full costing carried out by researchers at Lavender Residence housing. This study uses qualitative data with data sources... see more

Pags. 2931 - 2940  

Muhamad Rafsanjani, Citra Savitri, Syifa Pramudina Faddila

Today, fashion is not only a necessity to cover the body, but also an expression of lifestyle and self-identity. The development of social media such as Instagram allows fashion information and inspiration to spread quickly. The purpose of this study was ... see more

Pags. 2941 - 2952  

Zahro Asyifa

The purpose of this research is to identify and clarify the ways in which innovation and creativity at the fishing UMKM and the H.Romli Restaurant contribute to patrons' overall happiness. Explanatory study using a quantitative methodology is used. Sample... see more

Pags. 2953 - 2963  

Belina Nur Panilan, Azizah Fauziah, Nizza Nadya Rachmani, Kodrat Sapto Adjie

Alfamidi merupakan salah satu perusahaan ritel terbesar di Indonesia. Selain bergerak pada bidang ritel, Alfamidi juga menjalankan bisnisnya melalui penyewaan tenant. Namun berdasarkan pengamatan beberapa bulan terakhir jumlah keterisian tenant UMKM menga... see more

Pags. 2964 - 2974  

Nur Aliffah Hermawan, Dedi Mulyadi, Santi Pertiwi Hari Sandi

This study aims to determine and analyze the effect of the variables Own Capital, Loan Capital and Business Length on Income at UMKMs in East Karawang District. This research uses a descriptive verification method with a quantitative approach. The samplin... see more

Pags. 2975 - 2982  

Sephia Nurul Susanti, Dedi Mulyadi, Santi Pertiwi Hari Sandi

This research was conducted to determine the efforts to maintain profits during seasonal times at the Cipta Graphic Printing. This research was conducted in December 2022 - June 2023 in Karawang Regency with the object being the Cipta Graphic Printing. Ci... see more

Pags. 2983 - 2991  

Siti Amamilah, Dedi Mulyadi, Santi Pertiwi Hari Sandi

This study aims to determine the effect and analyze the variables of perceived ease of use, perceived effectiveness and perceived benefits on interest in using the Quick Response Code Indonesian Standard (QRIS) as a payment transactions tool for 2019-2020... see more

Pags. 2992 - 3001  

Umi Widyaningrum, Dedi Mulyadi, Santi Pertiwi Hari Sandi

This study is intended to determine the effect of business capital (X1), labor wages (X2) and length of business (X3) on MSME income (Y) in Majalaya District, Karawang Regency. This study used a quantitative descriptive verification method and data were o... see more

Pags. 2992 - 3001  

Windi Putri, Wanta Wanta, Asep Darojatul Romli

This study aims to determine the partial and simultaneous effect of financial literacy and financial technology on the financial inclusion of class 2019 students at the Faculty of Economics and Business, Buana Perjuangan University, Karawang. The method u... see more

Pags. 3002 - 3012  

Theresa Defina Djalu, Sugeng Hariadi, Joshi Maharani Wibowo

The insurance industry in Indonesia has experienced significant development, but the level of insurance usage remains relatively low. The decision to purchase insurance is influenced by several factors, including income level, premium prices, knowledge le... see more

Pags. 3013 - 3021  

Rohayat Rohayat, Enjang Suherman, Flora Patricia Anggela

The purpose of this research is to examine how the influence of discipline and work motivation on work productivity. This study uses a quantitative methodology which includes descriptive and verification analysis. The analytical method used is multiple re... see more

Pags. 3022 - 3033  

Kiki Rizkiya Amalia Lubis, Rohma Septiawati, Ihsan Nasihin

Micro, Small and Medium Enterprises (SMEs) are important in the economic growth of a country. In recent years, UMKM at Karawang Base has faced various challenges and changes including low financial literacy, lack of understanding of basic financial concep... see more

Pags. 3034 - 3046  

Agit Riyadi, Enjang Suherman, Flora Patricia Anggela

Work discipline can determine low or high performance, when employees do not obey rules such as time delays when working that are not inaccordance with applicable rules, it will hinder them from completing work on time before the specified deadline. This ... see more

Pags. 3047 - 3057  

Nur Afifah

This article explores the intricate dynamics of the fashion industry, focusing on PT. SRB Depot Tj. Pura. The study investigates the direct and indirect effects of Influencer Marketing and AI Technology on the Fashion Industry and Enhancing Brand. Through... see more

Pags. 3058 - 3066  

Miko Andi Wardana

This article explores the intricate dynamics influencing customer satisfaction in the digital commerce landscape, with a specific focus on interactive experiences, online service quality, and consumer value perception. The research reveals significant dir... see more

Pags. 3067 - 3076  

Faridatul Nur Afifah, Lilik Indayani, Alshaf Pebrianggara

The purpose of this research is to determine the influence of celebrity endorsement, trust, and customer knowledge on purchasing decisions for Honda motorbikes. This research uses quantitative methods with a population of Honda motorbike users in Sidoarjo... see more

Pags. 3077 - 3089  

Benius Benius, Pupu Iswandiyah Raysharie, Adis Brilianti, Devita Sari Sirait, Febrina Putri Lestari, Justin Samuel Laurent, Mella Anugrahni, Muhammad Riko Imansyah, Putri Lestari

Technology is changing the times, and in the future this change is accompanied by an increase in diverse needs and desires, especially shopping needs. Related to this, it also affects the behavior patterns of consumers who make decisions in buying a produ... see more

Pags. 3090 - 3098  

Dina Listiyani, Cahyani Nuswandari

Financial statements are one of the benchmarks for measuring company performance, and until now the phenomenon of earnings management is still often found. This study aims to examine empirical evidence regarding the effect of corporate governance, the pro... see more

Pags. 3099 - 3114  

Annas Nashiruddin, Banu Witono

Local Revenue (PAD) is a vital financial source for regional governments, playing a crucial role in supporting development and public services at the local level. This research aims to investigate the influence of Regional Gross Domestic Product (RGDP), I... see more

Pags. 3115 - 3127  

Sunday Ade Sitorus, Anton Atno Parluhutan Sinaga

One of the banking businesses in Indonesia is Rural Banks requiring tough human resources (HR) with appropriate competence. The activity of managing and developing human resources (HR) is an important and strategic thing in HR management in a Rural Bank (... see more

Pags. 3127 - 3143  

Andri Kurniawan, Unggul Kustiawan

This study aims to investigate the relationship between brand heritage, brand trust, brand loyalty, repurchase intention, and brand strength in several paracetamol brands of PT. Oryza Medica Indonesia in the Greater Jakarta area, Indonesia. Data collectio... see more

Pags. 3144 - 3161  

Kartika Dewi Anggraini, Nyimas Wardatul Afiqoh

Government performance accountability, especially at the local level, is the main focus in responding to public demands. The implementation of performance accountability is believed to form a democratic government order, as evidenced in the Government Age... see more

Pags. 3162 - 3174  

Muhammad Naufal Khossy, Unggul Kustiawan

This study explores the effect of a high performance working system on work performance, the effects of job responsibility and work fatigue. Quantitative research using the Structural Equation Model (SEM) method, starting in 2023 by focusing on employees ... see more

Pags. 3176 - 3192  

Lucky Mahesa Yahya, Helda Marlin Ala, Loso Judijanto, Irma Hakim, Asdi Asdi

The ABC method emerged as a response to the weaknesses of traditional methods, such as the production volume-based costing method. The purpose of this study was to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Production ... see more

Pags. 3193 - 3198  

Vera Herlina Mustari, Sari Zulfiana Hasan, Moh. Muklis Sulaeman, Fatimah Malini Lubis, Agus Suyatno

The influence of diversity and inclusion in the context of organizations has become a major focus in the modern business world. The growing complexity of the global business environment and the demands of diverse markets require organizations to better un... see more

Pags. 3199 - 3204  

Heidi Siddiqa

The rapid growth of the global startup ecosystem has created many opportunities and challenges. The purpose of this study is to analyze the business feasibility of startup business development. The research method used is a literature study or Library Res... see more

Pags. 3205 - 3211  

Muhammad Ade Kurnia Harahap, Normansyah Normansyah, Siti Nurhayati, Irma M Nawangwulan, Samuel PD Anantadjaya

Customer loyalty is one of the most important aspects in the business world. Retaining existing customers is often more cost-effective than finding new customers. The purpose of this study was to analyze the effect of complaint handling and marketing comm... see more

Pags. 3212 - 3220  

Mahdi Mahdi, Fitriningsih Amalo, Supratman Supratman, Nunut Asniar, Bambang Surahman

Education has a very important role in the development of a country, because quality education is the foundation of sustainable social and economic development. The aim is to analyze the effectiveness of budget planning and coordination on the absorption ... see more

Pags. 3221 - 3227  

Ferdy Leuhery, Heriswanto Heriswanto, A. Ary Setyawan, Agus Suyatno, Carolina Ety Widjayanti

Transformational leadership is a leadership style that has long been discussed in the context of management and organization. The purpose of this study was to analyze the effect of transformational leadership on work productivity. The research method used... see more

Pags. 3228 - 3234  

Andi hidayatul Fadlilah, Eko Wiji Pamungkas, A. Ary Setyawan, Carolina Ety Widjayanti, Sari Mustika Widyastuti

The internal control system helps minimize the risk of accounting fraud. With strong internal controls, companies can implement procedures that limit access and responsibility in financial management. The purpose of this study was to analyze the effect of... see more

Pags. 3235 - 3241  

Erizal Erizal, Margaretha Michella Gunawan, M. Nasyubun

The application of the bankruptcy model using the Altman Z-score model is carried out to predict financial difficulties by using balance sheet analysis which can reflect the company's financial performance. Insurance companies are needed to minimize risks... see more

Pags. 3245 - 3255  

Putri Novia Rini, Prisila Damayanty

This study aims to examine the effect of auditor reputation, firm size, and underwriter reputation on stock underpricing. The population used in this study were companies that conducted an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX... see more

Pags. 3256 - 3264  

Alpiyan Oktori, Eka Sriwahyuni, Aan Shar

The purpose of this study was to determine the satisfaction of tourists visiting the religious tourism of the Al-Kahfi grand mosque in the southern kaur district of the kaur district, and what factors make tourists interested in visiting the religious tou... see more

Pags. 3265 - 3274  

Afifa Nur Rahma, Vera Firdaus, Dewi Komala Sari

This study aims to find out The Influence of Brand ambassador, Brand image, and Price On Purchase Decisions On Skincare Product Consumer Scarlett Whitening In Sidoarjo City. This study used a quantitative approach with descriptive methods as a research me... see more

Pags. 3275 - 3292  

Fetty Asmaniati, Victor Kurniawan Yuwono

This research aims to determine the influence of product quality, Instagram social media promotion on buyer decisions with food image as a mediating variable. The research method is quantitative with purposive sampling for generation z in the city of Sura... see more

Pags. 3293 - 3306  

Dita Sekar Febrianty, Ronald Rulindo

Penelitian ini bertujuan untuk memahami model penelitian Theory of Planned Behavior (TPB) untuk memprediksi niat konsumen mengunjungi kawasan wisata halal di Indonesia. Studi empiris ini menggunakan metodologi kuantitatif dengan model persamaan struktural... see more

Pags. 3307 - 3321  

Muhammad Saifi, Intan Lifinda Ayuning Putri, Langgeng Setyono, Kemal Sandi, Lusi Kurnia

This article examines the contribution of firm size as a determinant of firm performance. The novelty of the research is to develop a new model related to the determinants of firm performance, especially the firm size variable. Another novelty in this stu... see more

Pags. 3322 - 3335  

Muhammad Saifi, Kemal Sandi, Lusi Kurnia

This article examines the contribution of company size as a determinant of Audit Delay for Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2018-2022. The novelty of the research is to develop a new model related to the determi... see more

Pags. 3336 - 3350  

Sarlina Sari, Nia Sonani

Penelitian ini bertujuan untuk menganalisis hubungan antara keterbacaan pengungkapan tanggung jawab sosial perusahaan (CSR) dan kinerja CSR aktual, dengan memprediksi hubungan positif dan negatif antara kinerja CSR actual dan keterbacaan pengungkapan CSR.... see more

Pags. 3351 - 3362  

Ismail Ismail, Kurniawati Kurniawati, Yolanda Masnita

This study aims to determine the roleresearchers want to know how the influence of Smart Supply chain (SSC) Technologies on Green Performance Mediated by Green Operations, green relationships and customer green information sharing, research using a questi... see more

Pags. 3365 - 3373  

Annas Nashiruddin, Banu Witono

Local Revenue (PAD) is a vital financial source for regional governments, playing a crucial role in supporting development and public services at the local level. This research aims to investigate the influence of Regional Gross Domestic Product (RGDP), I... see more

Pags. 3374 - 3385  

Syakira Nahla Amaniya, Yuli Tri Cahyono

Kinerja keuangan merujuk pada kemampuan menghasilkan pendapatan, memenuhi kewajiban keuangan, dan mencapai tujuan keuangan lainnya. Penelitian ini bertujuan untuk mengetahui CAR, NPF, BOPO, dan FDR terhadap kinerja keuangan di Bank Umum Syariah di Indones... see more

Pags. 3386 - 3395  

Hisyam Basymeleh, Irzameingindra Putri Radjamin, Olivia Tanaya

Economic growth is a benchmark for the success of a country's economic development. Economic development in a region is seen from several economic indicators such as per capita consumption, government spending, domestic investment, and business sector GDP... see more

Pags. 3396 - 3407  

Malvin Teddy, Elva Angelia Astakho, Fajar Rezeki Ananda Lubis, Thezar Fiqih Hidayat Hasibuan

The purpose of this study was conducted in order to see the strong influence of workload, job satisfaction, and work life balance to employee performance. A hundred respondents were sampled and used simple random sampling techniques, as well as multiple l... see more

Pags. 3408 - 3420  

Ulfaturrahmi Ulfaturrahmi, Hendi Yogi Prabowo, Umi Wahidah

This research aims to identify trends in investment fraud problems during the Covid 19 pandemic, identify disclosure mechanisms carried out by the Yogyakarta Regional Police in investment fraud cases, explore the obstacles encountered in disclosing invest... see more

Pags. 3421 - 3432  

Annisa Karimah Karimah, Tuti Anggraini, Nuri Aslami

This research was designed to determine the influence of interest rates and inflation on the exchange rate in the post-Covid-19 economic recovery era in Indonesia. The research method used is quantitative using secondary data taken from the official BI we... see more

Pags. 3433 - 3442  

Tri Lailatul Humairoh, Idfi Setyaningrum, Olivia Tanaya

Indonesia is a maritime country that has two-thirds of its ocean area larger than its land area and has 17,500 islands along 108,000 km of coastline. Indonesia's oceans provide a source of economic income that can support economic activities every year. T... see more

Pags. 3443 - 3452  

Martauli Rezki Munthe, Putu Purnama Dewi

ABSTRACTThe lack of marketing for MSME products is a problem that gets little attention, one of which is the brown sugar produced by Dawan Klod Village. The entrepreneurs still do market activity conventionally and don’t understand the marketing strategy ... see more

Pags. 3443 - 3451  

Nurrahman Nurrahman, Hendra Hermain

The existence of tourism in Langkat Regency is very influential for the community in increasing economic resources to meet their daily needs. Apart from that, the increasing popularity of tourism is also very helpful in creating new jobs for people who in... see more

Pags. 3452 - 3464  

Tengku Dewi Rahmadani, Debbi Chyntia Ovami

The North Sumatra provincial government's public works and spatial planning department is a government agency which operates in the field of building, maintaining, checking and controlling roads in North Sumatra. This research aims to determine the influe... see more

Pags. 3453 - 3468  

Imam Nurudin, Yanti Yanti, Rohma Septiawati

The purpose of this study is to provide an overview and new insights into the application of environmental quality costs in manufacturing companies, especially PT PIP Karawang. This type of research is qualitative with a case study approach and uses quali... see more

Pags. 3464 - 3478  

I Nengah Suarmanayasa

This research aims to analyze the role of youth as dynamic, motivating, and innovative forces in rural development planning, as well as to identify the obstacles they face. The study employs a descriptive method with a qualitative approach, using three da... see more

Pags. 3479 - 3488  

Aulia Syifa Salsabila, Kasmari Kasmari

This research aims to analyze the effect of recruitment and placement on employee performance through employee career development at PT Sai Apparel Industries. This research used a quantitative approach with a sample of 90 respondents. The sampling techni... see more

Pags. 3489 - 3499  

Dwi Mega Aprilia, Herlinda Maya Kumala Sari, Rita Ambarwati Sukmono

This research was conducted to determine the influence of lifestyle, brand awareness, and social media marketing on Le Minerale purchasing decisions. The main problem in this research is that the Top Brand Index value of the Erigo brand is ranked third, w... see more

Pags. 3500 - 3513  

Nur Ainun Jariyah, Herlinda Maya Kumala Sari, Rita Ambarwati Sukmono

This research is a type of quantitative research. Collecting primary research data was carried out through a questionnaire which was filled out online using Google From and distributed with a questionnaire link via various social media. The sampling techn... see more

Pags. 3514 - 3530  

Paul Augustin Tarigan, Adler Haymans Manurung

Based on the analysis of stock returns during this research period, which refers to year-by-year analysis outlined within the research timeframe, it can be observed that there is a variation in both negative and positive return rates. According to the pro... see more

Pags. 3531 - 3543  

Arif Rahmansyah, Mahroji Mahroji

Dividend policy is a measure of the stability of a company's stock management by determining the proportion of dividends that balances the growth of the company  and the welfare of investors. The purpose of this study is to determine the impact of ea... see more

Pags. 3544 - 3558  

Silmi Rahmani, R. Yuniardi Rusdianto

Transportation is needed to ensure the organization of mobility of people or goods. One of the public transportation that is often used is the motorcycle vehicle, which is often referred to as ojek. But in reality this service still has many shortcomings ... see more

Pags. 3559 - 3565  

Ardia Pramesti Regita, Sri Sudarsi

This study aims to determine and examine the effect of company size, liquidity, and corporate social responsibility on financial performance. This study uses secondary data in the form of annual reports and financial statements of companies obtained from ... see more

Pags. 3566 - 3575  

Lucky Aprilliani, Ajeng Aquinia

The business industry is growing rapidly with the emergence of various products to meet the needs of consumers who are increasingly selective in their choices. Companies need to understand consumer needs to increase product purchase intentions. This resea... see more

Pags. 3576 - 3584  

Annisa Nauli Sinaga, Kristina Wijaya, Amanda Parawansa, Mitha Christina Ginting

Companies listed on the IDX are competing to attract investors to buy their shares. The purpose of this study is to examine the effect of NPM, CR, EPS, PER and DPS with a simulated and significant effect on Share Prices in Manufacturing companies listed o... see more

Pags. 3585 - 3596  

Dypsa Nehanka, Langgeng Prayitno

Disruptive technological developments in the era of the industrial revolution 4.0 make Financial Technology (Fintech) increasingly in demand. So that Fintech-based companies called Start Ups are growing rapidly. The ease of Fintech can be a threat to the ... see more

Pags. 3597 - 3609  

Nudia Febriani Putri, Kristina Anindita Hayuningtias

The halal industry has a strategic role in improving the economy. Halal certificates are an important factor in skincare products. The aim of the research is to analyze the influence of attitudes, subjective norms and behavioral control on halal skincare ... see more

Pags. 3610 - 3618  

Lisa Ayu Pransiska, Sumartik Sumartik, Herlinda Maya Kumala Sari

This study aims to determine the effect of product quality, online customer reviews and customer ratings on purchasing decisions for beauty products on Tiktok. This study uses a quantitative approach. The sampling technique used was non-probability sampli... see more

Pags. 3619 - 3627