12 articles in this issue
Firna Muflihani,Bambang Subroto,Mohamad Khoiru Rusydi
This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors. This study used analytical method of SEM (Structural Equation Modeling) with sample consisting o... see more
Baneng Naape
This study aims to scrutinize the interplay between economic freedom and tax revenue performance in 14 SADC countries. The study makes use of dynamic panel data spanning from 2000 – 2017 with 238 year-country observations. The econometric m... see more
Widyoretno Adiani,Atik Aprianingsih,Mustika Sufiati Purwanegara
The use of non-cash transaction, which is currently popular in the public, has made the topic of a cashless society discussed more often. A cashless society is a condition where people transact without using cash money so that it leads to the process from... see more
Rosaline Jeanette,Rizky Eriandani
This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises. This research uses samples of 97 multinational enterprises listed in Indones... see more
Jane Nasimiyu Were
The study sought to examine the contribution of innovation capability in strategy implementation on the firm performance of the furniture manufacturing sector in Kenya. It utilized a descriptive and explanatory research design with a population consisting... see more
Adisu Abebaw Degu
This study examined the effect of sectoral output volatility on economic growth and the determinants of economic growth in the Ethiopian economy. The study used annual time series data spanning from 1981 to 2018 and included capital stock, worki... see more
Euis Eti Sumiyati
This study aims to determine the determinants of foreign direct investment (FDI) in Indonesia's manufacturing sector. This study uses time-series data with 40 data observations starting from the 1st quarter of 2010 to the 4th quarter of 2020. The data ana... see more
Yudi Sutarso
This study aims to analyze the effect of functional and economic benefit on the perceived value of payment gateway, elaborate the role of perceived value, subjective norm, and behavior control on continuance intention, and identify the moderating&nbs... see more
Sihabudin Sihabudin
Despite extensive research on corporate sustainability, little is known about the factors that may instill employees taking part in sustainability initiatives. To address this gap, the main objective of this study is to identify factors that can enhance e... see more
Hanny Nurlatifah,Asep Saefuddin,Marimin Marimin,Heny Suwarsinah
The discussion about the formation of competitive advantage in work organizations such as SMEs is still not widely discussed. The current literature still discusses marketing activities in general, not specifically for SMEs. This article aims to find out ... see more
Comfort Omolayo Rotimi,Naphtali John,Mathew Ekundayo Rotimi,Mishelle Doorasamy
Inadequate revenue generation impedes economic growth. The issue has lacked attention from academics. Therefore, this study focuses on the relationship between revenue generation and economic growth in Nigeria. It employed time series data sourced from th... see more
Elvina Lase,Teng Sauh Hwee,Yusuf Ronny Edward
Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separat... see more