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Volume 18 Number 3 Year 2021

10 articles in this issue 

Badaruddin Badaruddin, Fatmasari Fatmasari

This research is intended as an academic effort to find out more about the performance of lecturers and the factors that influence it. Personality factor is the best factor used to predict employee performance. Another factor that affects performance is a... see more

Pags. 233 - 244  

Nur Fadli, Andi Zulfayani

 The contribution of taxes to development in Indonesia is very significant to support the government activity. Tax collection involves local government treasurers to carry out calculations to tax reporting. This study aimed to analyze the compliance ... see more

Pags. 245 - 255  

Hari Yeni, J.Fuji Inzani SL

The Covid-19 outbreak has brought changes to every line of life, including the activities of Micro, Small and Medium Enterprises (MSMEs). MSME actors are expected to be able to adapt to changes that occur to minimize the continued impact of the pandemic, ... see more

Pags. 256 - 266  

Hasanuddin Hasanuddin, Dewi Sartika, Muhammad Anas, Hariatih Hariatih

The analytical method used in this study is path analysis with independent variables: prevention costs (X1), appraisal costs (X2), internal failure costs (X3), external failure costs (X4) and the dependent variable is defective products (Y). This study ai... see more

Pags. 267 - 278  

Yudi Akhmad Sadeli, Amiruddin Amiruddin, Darmawati Darmawati

This study aims to see how individual investors' behavior is determining their investment decisions. Investor behavior has a vital role in making investment decisions in the capital market because an appropriate investment decision is based not only on me... see more

Pags. 279 - 289  

Nur Syamsu, Anwar Anwar

The purpose of this research is to examine the relationship between firm value using investment decisions, funding decisions and dividend policies. The data used is data from trading sector service companies obtained from the Indonesia Stock Exchange for ... see more

Pags. 290 - 298  

Asmi Rahayu, Nur Fadli

This study aims to determine the effect of budgetary participation, budget feedback and organizational commitment on managerial performance in the Soppeng Regency Regional Apparatus Organization. This research approach uses a scientific approach. The popu... see more

Pags. 299 - 309  

Muhibah Muhibah, Andi Rifqah Purnama Alam

This study aims to determine the effect of capital structure (DER) and profitability (ROA) on firm value (PBV) at PT. Kalbe Farma, Tbk This research uses qualitative data and quantitative data. The data source used is secondary data. The analytical method... see more

Pags. 310 - 320  

Muhammad Umar Data, Susianah Mochtar

 This research wants to know that supporting elements that affect organizational citizenship behavior are work motivation, organizational commitment, compensation and job satisfaction. Data were collected through a questionnaire that was sent directl... see more

Pags. 321 - 330  

Munawir Nasir, Muhammad Haerdiansyah Syahnur

 The open unemployment rate (TPT) for university graduates with a bachelor's degree is becoming increasingly concerning, owing largely to an increase in the workforce that has not been fully absorbed by employment. The first observations were made on... see more

Pags. 331 - 342