15 articles in this issue
Muliati Muliati
This study aims to examine the effect of transformational leadership, organizational culture and compensation on employee loyalty. The data were collected through a questionnaire distributed to the managers of PT. Bosowa Berlian Motor (BBM) as a populatio... see more
Indira Basalamah
Productivity asa a result of learning is an achievement to change individual behavior for the better, encourage ego-involment and useful for many people. This is can be achieved if the campus is able to compete and adapt to changes in technology, informat... see more
Chairul Ihsan Burhanuddin, Burhanuddin Burhanuddin
It is difficult to understand the economic turmoil that has hit Indonesia, especially in various parts of the world. This is related to the outbreak of coronavirus or the familiar one called covid-19. The economic contraction is clearly striking in variou... see more
Sitti Murniati
Local government performance is a description of the level of achievement of the implementation of an activity/program/policy in realizing the goals, objectives, mission and vision of the organization as stated in the formulation of an organization's stra... see more
Andi Mulia Saleh
The purpose of this study was to determine the control of raw material inventory at PT. Maruki Internasional Indonesia uses the EOQ (Economic Order Quantity) method to minimize inventory costs. The type of data used is quantitative data and qualitative da... see more
Fifitri Ali, Annisha Harianti
This research was conducted to determine the calculation the cost of goods manufactured using the full costing method and to find out the difference in the calculation of the cost of goods manufactured based on UKM Kerupuk Cita Rasa. After calculati... see more
Muhammad Taufik Rahman, Muhammad Hidayat, Andi Djalante
This study aims to (1) identify and analyze the differences in the management of withholding income tax 21 tax cutters before and after the implementation of Tax Directorate Regulation No. 32 / PJ / 2017 at the Bulukumba District Government Office. (2) To... see more
Muh Fuad Randy
Business competition is getting tighter, so many companies must be able to know and fulfill the wants or needs of their customers precisely. The level of competition is so tight that many companies no longer focus their marketing activities solely on find... see more
Nouvita Heban, Mariati Muhammad, Taufik Thahir
The formulation of the problem in this study are any factors that influence the timeliness of central government financial reporting at KPPN Makassar I. This study aims to determine what factors influence the timeliness of central government financial rep... see more
Tri Nur Astuti, Mursalim Mursalim, Ummu Kalsum
This study aims to examine the effect of Corporate Social Responsibility (CSR) on Company Value and Profitability and how the impact of disclosure of Corporate Social Responsibility (CSR) on firm value through Profitability as an Intervening Variable. Thi... see more
Miswar Wahyudi Nasir Leha, Syamsul Alam, Andi Djlalante
This study aims to analyze whether there is an influence between Human Capital, Structural Capital, Relational capital and Employee Engagement on Employee Performance at the Secretariat of the Regional People's Representative Council, Selayar Archipelago ... see more
Daryanti Daryanti, Neng Indriyani
This research was conducted with the aim of knowing the application of the cost of production carried out by the Micro, Small and Medium Enterprise (UMKM) Pabrik Roti Taeng di Gowa. This is important considering that the calculation of the exact and... see more
Arham Djauharuddin, Mulyana Machmud, Ulyana Muslimin, Aryuni Aryuni
Quality of service can provide a strong impetus for customers to form a good relationship with the business entity. Customers assess a service quality not only based on the results of a service but also must take into account the service delivery process.... see more
Abdul Sumarlin
PT Kimia Farma Tbk's NOPAT (Net Operating After Tax) value deteriorated from 2017 to 2019. NOPAT is an operating profit after deducting tax which is a return on the total invested capital. So that NOPAT is the best indicator in assessing cash-generating p... see more
Ibrahim Ibrahim, Baiq Puteri Rabi’atul Adhawiyah
This study aims to determine the audit quality and managerial ownership affect earnings management in Manufacturing Companies listed on the Indonesia Stock Exchange. This data colletion uses secondary data obtained from financial statements using purposiv... see more