15 articles in this issue
Sigit Sanjaya,Hilda Mary
This study aims to determine the effect of bond rating, firm size, capital structure and maturity on the yield to maturity of corporate bonds listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The type of data in this study uses second... see more
Rio Rosandy Qurrota Ain,Ardhiani Fadila
Sudradjat Sudradjat,Muhamad Umar Mai,Djoni Djatnika
This research has two objectives. First, compare the financial performance of banks as measured by Return on assets (ROA) and Return on equity (ROE) between before and during Covid-19. Second, examine the effect of corporate governance on ROA and ROE, bef... see more
Sri Widodo,Novia Putri Cahyaningrum
Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, sistem pengendalian internal, whistleblowing system, dan moralitas aparatur desa terhadap pencegahan fraud dalam pengelolaan keuangan desa. Penelitian ini dilakuka... see more
Norman Syah Putra,Hamzah Ritchi,Adhi Alfian
Abstract. This research is based on the phenomenon that the quality of audits in BPK still needs to be improved, especially in the face of the VUCA era (volatility, uncertainty, complexity, and ambiguity) where data and information develop massively and i... see more
Eka Puspa Dewi,Nadira Rahmandani,Sulistya Rusgianto
This study aims to determine the impact of Open Market Operation Sharia (OMOS), Open Market Operation Conventional (OMOC), and Interest Rates on inflation in OIC countries. This study employed a quantitative approach to the panel data technique. From 2012... see more
Ken Paramitha Aryana,Indri Yuliafitri
Wakaf memiliki potensi dalam meningkatkan pertumbuhan ekonomi di Indonesia, namun realisasinya masih kurang. Hal ini dikarenakan terdapat masalah pada lembaga pengelola wakaf (nazhir), salah satunya terkait tata kelola. Prinsip Inti Wakaf pada WCP-13 menj... see more
Syalsa Bila Fauziyah,Siti Kustinah
Penelitian ini bertujuan untuk menguji pengaruh Agency Cost Reduction, Sales Growth, Triple Bottom Line terhadap Firm Value pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020. Sampel pada penelitian ini dipilih dengan menggu... see more
Althafia Siti Aishalya,R Nelly Nur Apandi
Tujuan penelitian ini adalah untuk mengetahui apakah financial distress dan good corporate governance berpengaruh terhadap kecepatan publikasi laporan keuangan pada industri pariwisata di masa pandemi covid-19. Penelitian menggunakan data sekunder dengan ... see more
Sinthia Anjelina,Diana Frederica,Deni Iskandar
This study aims to examine the effect of tax incentives and tax understanding on PMK No. 86 of 2020 on taxpayer compliance with tax socialization as a moderating variable. This study uses primary data by distributing questionnaires to owners of Micro, Sma... see more
Najah Shufi Adzqiaus Salam
Abstract. This study aims to determine and analyze the effect of financial performance proxied by current ratio, return on assets, total assets turnover, economic value added, and market value added to firm value with dividend payout ratio as the moderati... see more
Ludiharto Ludiharto,Aliamin Aliamin,Riha Dedi Priantana
Tujuan dari penelitian untuk menguji kompetensi, akuntabilitas dan peran pendamping desa berpengaruh positif terhadap efektifitas pengelolaan dana Desa di Kabupaten Simeulue. Peneliti mengambil responden 203 orang dengan teknik sampel menggunakan rumus Sl... see more
Hermanto Hermanto,Isdwi Yanti
The purpose of this study is to determine the determinants of earnings management such as intellectual capital, third party funds mediated by Return on Assets (ROA). This study utilizes information taken from the financial reports of banks listed on the I... see more
Khalifah Syafitri,Dini Rosdini,Prima Yusi Sari
The aim of this study was to determine the influence of enterprise risk management (ERM) disclosure on firm value. The sample in this study were companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, as many as 81 companies were obtained usi... see more
Shinta Dewi Rahayu,Heni Nurani Hartikayanti
Penelitian ini bertujuan untuk mengetahui bagaimana suatu BUMDes membuat laporan keuangan dan untuk mengatasi permasalahan yang terjadi saat melaksanakan pelaporan keuangan dalam BUMDes Bangkit Sejahtera Desa Cipada dengan merancang suatu Sist... see more