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ISSN: 2087-3735    frecuency : 4   format : Electrónica

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Volume 26 Number 2 Year 2023

12 articles in this issue 

Eka Ardhani Sisdyani,Ni Made Dwi Ratnadi,I Putu Sudana,I Gusti Ayu Manuati Dewi,A.A Vidyaswari Kedisan

This study examines the influence of environmental concern and locus of control on the relationship between personality traits and the intention to implement green budgeting. Data was gathered through questionnaires distributed to 269 managers of regional... see more

Pags. 1 - 14  

Made Dudy Satyawan,Sri Iswati

This study aims to interpret the humanistic thinking of Chinese philosopher Confucius on the activity of integrating Artificial Intelligence (AI) into the process of auditing financial statements. The qualitative-interpretive method was used for research ... see more

Pags. 111 - 121  

Gustriani .,Imam Asngari,Suhel .,Ana Yulianita

Enhancing the financial sector is paramount, as it can bolster public trust in financial institutions and consequently expand financial inclusion, particularly within the MSMEs sectors. This study employs the ARCH Maximum Likelihood Model to examine the i... see more

Pags. 122 - 132  

Salma Abdullah,Ampauleng Ampauleng

Catering industry stakeholders must possess effective market sensing capabilities to thrive in the competitive market landscape. This study aims to scrutinize how these capabilities impact the innovation of catering products. Additionally, it delves into ... see more

Pags. 15 - 28  

Irma Lidya A Sastra,Siti Halida Zia,Muhammad Fadel Asyahid,Nur Damayanti

The ubiquity and maturation of the Internet and social media have given rise to social phenomena that impact consumer behavior, particularly in the realm of conspicuous online consumption. This study builds upon prior research by examining the factors inf... see more

Pags. 42 - 56  

Tendai Makwara,Lucky Sibanda,Chux Gervase Iwu

Small, medium, and micro enterprises (SMMEs) are expected to contribute significantly to South Africa’s socioeconomic development. Despite the various private and public institutional agencies in place to bolster the role of SMMEs, these SMMEs continue to... see more

Pags. 57 - 66  

Hendro Setiawan,Rr Iramani

The aim of this study is to investigate the factors influencing the financial well-being of Bank Jatim employees in Indonesia. These factors encompass financial knowledge, financial socialization, internal locus of control, lifestyle, and current financia... see more

Pags. 67 - 81  

Sekar Ayu Cahyaning Asri,Deky Aji Suseno

The implementation of value-added tax (VAT) policy holds significant sway over state revenue. This study delves into the impact of value-added tax on economic growth and inequality within Indonesia. Panel data spanning from 2017 to 2021, encompassing 34 p... see more

Pags. 82 - 97  

Ahmad Syarif,Parno Parno,Kokom Komariah,Irma Yuliani

Amidst the pandemic, Indonesia witnessed an economic downturn characterized by widespread layoffs, leading to an escalation in the unemployment rate and a decline in individual purchasing power. This crisis also bore down on the market share of Islamic ba... see more

Pags. 98 - 110