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Volume 3 Number 3 Year 2021

10 articles in this issue 

Berti Dila Septiana, Sura Klaudia, Kristya Damayanti, Tetty Widiyastuti

Poverty is one of the problems that often occurs in Indonesia. Therefore, through the Unit Pengelola Kegiatan (UPK), the government made a Simpan Pinjam Perempuan (SPP) program in revolving funds provided without any collateral, so the risk that often occ... see more

Pags. 127 - 136  

Agoestina Mappadang, Jusuf Luther Mappadang, Agustinus Miranda Wijaya

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indica... see more

Pags. 137 - 150  

Nelyumna Rizal, Amelia Oktrivina, Razi Muhammad

This study examines the effect of information technology and computer skills on accounting information systems at PT Bumi Jawa Kayana. The method used in this research is the descriptive and correlation method. The data used in this research is primary da... see more

Pags. 151 - 156  

Bernarda Kriswulan Bucharni, Swarmilah Hariani

This research was conducted to analyze the impact of investment decisions, funding decisions, and dividend decisions on firm value. The object of this research is the sector of trading and service companies listed on the Indonesia Stock Exchange. The samp... see more

Pags. 157 - 166  

HM. Anwar

Customer service is the face of a bank. So that the quality of service provided affects the perception of bank customers. Bank Syariah Indonesia (BSI) customer service is different from conventional bank customer service. Conventional bank customer servic... see more

Pags. 167 - 174  

Ambo Sakka Hadmar, Andi Asnur Pranata M.H

The article explains about the effect of modal intelektual on financial performance and growth of third-party funds as a moderating variable. Modal intelektual is measured by the Value Added Modal intelektual (VAICTM) method, financial performance is meas... see more

Pags. 175 - 182  

Kumba Digdowiseiso, Novia Nur Damayanti

This research aims to determine the effect of the regional independence ratio, capital expenditure ratio, and poverty on the Human Development Index in the Regency and City of West Java Province for the 2016 – 2020. The method of analytic was used panel d... see more

Pags. 183 - 196  

Sumarno Manrejo, Dicky Raidaldi Sebayang

The purpose of this study was to determine whether the calculation, deposit and reporting of VAT at PT Astragraphia Xprins Indonesia was in accordance with Undang-Undang No. 42 tahun 2009 tentang PPN dan PPnBM, and to see the optimization of value added t... see more

Pags. 197 - 210  

Eka Maulana, Suri Mahrani, Roy Budiharjo

This research aims to find out the effect of Capital Intencity, Liquidity and Firm Size on Tax Avoidance. The type of data used is a secondary data, with the methodof collecting documentation data from the IDXwebsite (www.idx.co.id). The object of this re... see more

Pags. 211 - 222