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Volume 19 Number 3 Year 2022

10 articles in this issue 

asbi amin, Astika Landang, Margareta Seltin Hama, Hermanus Tolin Edo, Beatrix Maila Tamur

This study aims to determine the performance of Islamic banking and banking before and during the COVID-19 pandemic as measured by the capital adequacy ratio (CAR), Return on Assets (ROA), Net Interest Margin (NIM)/Net Operating Margin (NOM), Operating Co... see more

CAR |  ROA |  NIM/NOM |  BOPO |  LDR/FDR
Pags. 229 - 238  

Martha Ayerza Esra, Asti Endang

AbstractAlong with the development of the Islamic financial system, the capital market has developed into a sharia capital market which is here to offer an attractive alternative compared to the conventional industry which still relies on usury as its bas... see more

Pags. 239 - 252  

Madhuri Madhuri, Herningsih Herningsih, Amiruddin Matutu

 This research deals with employee performance which is an important element in organizational goals. This study aims to analyze the effect of competence and motivation on employee performance by using information technology as an intervention variab... see more

Pags. 253 - 265  

Amelia Sandra, We Yayang Angelika

The realization of tax revenues from 2017-2019 does not meet the basic provisions set by the Pontianak city government. Taxpayer compliance can be due to the internal and external factors of the taxpayer itself. This study aims to see the influence of int... see more

Pags. 266 - 282  

Rosa Mustika Putri, Mulyaningtyas Mulyaningtyas

To determine the performance of an entity, several efforts were made, one of which was by conducting research on financial profitability ratios, financial solvency ratios, and financial asset management ratios. Purposive sampling is the testing strategy c... see more

Pags. 283 - 293  

Gunawan Gunawan, Sitti Mispa

 This study aims to examine tax morale, socialization, service quality of the tax authorities and the social environment on taxpayer compliance at KPP Madya Makassar. This type of research is quantitative research to test the justification of the pro... see more

Pags. 294 - 307  

Maria Yertas

This study aims to analyze the effect of professional competence and infrastructure on the performance of lecturers through the learning process at the Mah-Eisa Manokwari College of Economics. The research uses descriptive and verification methods with a ... see more

Pags. 308 - 320  

Atia Kirana, Ulfa Rabiyah

This study aims to analyze the influence of local cultural values, social values, and locus of control on individual taxpayer compliance at KPP Pratama Makassar Selatan. This study uses primary and secondary data, primary data obtained through data from t... see more

Pags. 321 - 334  

Irmayanti Sudirman, Dwi Ningrum

 The purpose of this research is that CSR and GCG are activities carried out to provide value to the community and the surrounding environment. So that it can have an impact on the company's positive image which affects the company's reputation and t... see more

Pags. 335 - 342  

Sri Meike Jusup, Pemy Christian, Poppy Muzijat

This study aims to determine the effect of leader behavior and division of labor on the work effectiveness of employees at the Gorontalo Provincial Health Office either simultaneously or partially, by taking 69 employees as research samples. Data collecti... see more

Pags. 343 - 355