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ISSN: 2338-1507    frecuency : 4   format : Electrónica

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Volume 11 Number 1 Year 2023

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

Pags. 1 - 14  

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

Pags. 29 - 40  

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

Pags. 41 - 56  

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

Pags. 57 - 72  

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

Pags. 73 - 86  

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

Pags. 87 - 96  

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

Pags. 97 - 106  

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

Pags. 107 - 118  

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

Pags. 119 - 130  

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

Pags. 131 - 150  

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

Pags. 151 - 164  

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

Pags. 165 - 176  

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

Pags. 177 - 182  

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

Pags. 183 - 206