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Volume 5 Number 1 Year 2021

24 articles in this issue 

Kamaludin Kamaludin, Sri Wahyuningsih

This research aims to know the condition of venture capital as well as to know the management of business capital and the profit generated by shallot farmers who use rain-ed rice fields. This research uses qualitative research methods with the focus of re... see more

Pags. 1 - 12  

Vina Endah Susanti

This study aims to examine the effect of trust, brand image, and security on ticket buying interest on the Traveloka site (a case study of UST Yogyakarta students). The population in this study used students of the economics faculty majoring in accounting... see more

Pags. 13 - 21  

Muhamad Rizki, Novian Ekawaty

Employees are a dynamic factor in all operational activities within the company. PT. Otscon Safety Indonesia as a company that applies work discipline to employees to be more productive, comply with regulations and policies in order to provide benefits fo... see more

Pags. 22 - 30  

Ratna Rahmawati

This research aims determine to influence of mudharabah and musyarakah financing to profitability (Return on Equity). The variables in this study use the independent variable mudarabah financing and musyarakah financing while the dependent variable is pro... see more

Pags. 31 - 44  

Bayu Wulandari, Khetrin Khetrin, Ketryn Seviyani

Financial institutions that provide financial services are known as banking. The purpose of this research is to test and analyze the effect of LDR, BOPO, exchange rate, CAR, bank size and inflation on NPL in banking companies listed on the Indonesia Stock... see more

Pags. 45 - 52  

Sherine Marcelline, Mahmuddin Syah Lubis

The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualified... see more

Pags. 53 - 62  

Sarlina Sari

This research is a descriptive qualitative study that aims to explore the practice of accounting records adopted by business people and companies in Indonesia during the Coronavirus pandemic by comparing it with previous literature which has similar chara... see more

Pags. 63 - 74  

Melitina Tecoalu, Kelvin Yonathan, Hery Winoto Tj

Technological developments support an increase in online buying and selling activities in marketplaces that have turned conventional transactions into digital ones. The quality of services and promotions offered have also turned digital. The purpose of th... see more

Pags. 75 - 80  

Galuh Pramesti Irawan, Gusganda Suria Manda

The research purpose to analyze the effect of Debt to Equity Ratio, Current Ratio and Quick Ratio to Return On Assets in Food and Beverage subsector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative meth... see more

Pags. 81 - 89  

Annisa Ayu Asri, Endang Mahfudin

This study aims to determine, analyze and describe the effect of fixed asset intensity and sales growth on tax avoidance. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual rep... see more

Pags. 90 - 97  

Anggun Sundari, Dian Hakip Nurdiansyah

This study has the aim of sizzling, analyzing and analyzing the operating flow and net income on stock returns in 2016-2019 in the agricultural sector. This study uses secondary data contained in the Indonesia Stock Exchange. With the sample technique car... see more

Pags. 98 - 106  

Ahmad Irfan Nurhakim, Raden Aditya Kristamtomo

State-owned enterprises (BUMN) liquid a form of government investment that manages the life of many people, state-owned construction (KARYA) liquid state-owned enterprises that focus on the field of considerable construction is very influential in all asp... see more

Pags. 107 - 116  

Vincent Fahry, Dewi Gunawan, Cindy Meilianti, Mohd Nawi Purba

The aims of this study to analyze and examine how the influence of NPM, DER, Accounts Receivable Turnover and Cash Turnover on ROA in various industrial sectors listed on the Indonesia Stock Exchange 2016-2019 Period. The populations is 51 companies in th... see more

Pags. 117 - 124  

A Restu Maulani, Nor Norisanti, Erry Sunarya

The research was aimed at determining the influence of probability and leverage toward tax avoidance during the COVID-19 pandemic implemented on foods and beverages subsector companies registered in Indonesia’s Stock Exchange. The research methods applied... see more

Pags. 125 - 131  

Maya Sabirina Panggabean, Angelica Angelica, Dinni Khairunnisa Aprilia, Edyson Wijaya, Sonia Febrianti

The increase in profit obtained by a company within a certain period is the definition of profit growth. The percentage increase in profit can indicate the company's financial position. The purpose of this research is to know how Net Profit Margin, DER, R... see more

Pags. 132 - 139  

Frieska Septiany, Suhono Suhono

This study aimed to analyze the effect of Net Profit Margin (NPM) and Earning per share (EPS) on stock prices either partially or simultaneously in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange for the 2012-2018 period... see more

Pags. 140 - 151  

Diella Fakhirah Yunansyah, Anggi Pasca Arnu

This study aimed to determine the partial or simultaneous effect of organizational culture, employee work discipline on the performance of the employees of the Department of Transportation (Dishub) Karawang Regency. The method used is descriptive and veri... see more

Pags. 152 - 159  

Alberto Yakob Kristian Marpaung, Laura Raze Tinambunan, Irma Natallia Bangun, Enda Noviyanti SimorangkirAlbertomarpaung8@gmail.com1

One of the most important things in the financial statements of a company is the integrity of financial reports. Integrity of financial reports, especially in the transportation company sector, there are some that are not in accordance with the standard p... see more

Pags. 160 - 168  

Adventius Gulo, Irmayanti Lumban Gaol, Monikha Tampubolon, Ike Rukmana Sari

This research was conducted to test the effect of firm size, liquidity, leverage, and activity on profit growth in trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX) with a population of 164 companies for the per... see more

Pags. 169 - 181  

Melati Lumbantoruan, Nina Purnasari, Yeslia Sarawati Hutabarat, Unjur Malo Madris Sinaga, Hot Rikardo Marpaung

This study aimed to analyze and examine the effect of managerial ownership, profitability, Liability, and firm size on firm value in basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2016-2019. The research method us... see more

Pags. 182 - 189  

Nurindah Tiffani Rachman, Dedy Sushandoyo

One of the renowned methodology to address product development complexity is Agile methodology. Scrum is the tool of Agile methodology which adopts the Agile manifesto through the incremental and iterative way of developing an IT product. It has been wide... see more

Pags. 190 - 196  

Agustina Br. Tungkir, Mila Yulia Herosian, Maria Cendika Manalu, M. Alvi Syahri

This study aims to determine and analyze profit growth on financial ratios Current Ratio, Debt To Assets Ratio, and Total Assets Turn Over at the company PT. Toba Pulp Lestari Tbk. This research method is quantitative method with quantitative descriptive ... see more

Pags. 197 - 202  

Maria Nona Dince, Yoseph Darius Purnama Rangga

This study aimed to determine the effect of taxpayer awareness, taxpayer income level, taxpayer sanctions, taxpayer knowledge level and service quality on mandatory compliance. The research method used is a quantitative method and a survey approach. The d... see more

Pags. 203 - 213  

Valentina Lorensa br Sitompul, Firma Kristin Agustina Simanjuntak, Wenny Anggeria Ginting

The purpose of this discussion is to review the related audit opinion, company age, profitability, as well as the change of auditors in the manufacturing industry listed on the Indonesia Stock Exchange for the period 2017-2019. Researchers use quantitativ... see more

Pags. 214 - 221