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Volume 8 Number 1 Year 2024

120 articles in this issue 

Tara Malika Fajar,Mardiana Mardiana

This study aims to determine the effect of murabahah, mudharabah, and musyarakah financing on profitability with NPF as a moderating variable. This type of research is quantitative with data collection techniques using documentation and literature study. ... see more

Pags. 1 - 11  

Fudji Sri Mar’ati,Darsono Darsono

The purpose of this research is to find out whether board commissioners size and company size have an effect on social disclosure. The population of this study are companies listed on LQ45 on IDX for the 2019-2021 period. This research data uses secondary... see more

Pags. 12 - 17  

Agustinus Kismet Nugroho Jati

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, kebijakan dividen, ukuran perusahaan terhadap nilai perusahaan dengan corporate social responsibility sebagai variabel moderasi. Populasi yang digunakan adalah seluruh perusahaan dalam s... see more

Pags. 18 - 25  

Nur Faizah,Gideon Setyo Budiwitjaksono,Vicky Vendy

The study aims to analyze budget participation and budget clarity on budgetary slack, are moderated by human resources quality at BLUD Puskesmas in Jombang Regency. The population of this study are 34 BLUD Puskesmas di Jombang Regency with the research su... see more

Pags. 26 - 35  

Erina Ismiyanti Luthfihani,Resi Aulia Rizka,Wien Dyahrini

Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja dan etos kerja terhadap kinerja karyawan di kantor kecamatan Coblong, kota Bandung. Jenis penelitian ini menggunakan penelitian kuantitatif. Metode yang digunakan dalam penelitian ini adala... see more

Pags. 36 - 42  

Awal Nopriyanto Bahasoan,Anas Iswanto Anwar,Meldilianus Nabas J Lekas,Rahmat Asryad

This article aims to conduct a literature review regarding the relationship between regional autonomy and economic growth in Indonesia. Through searching the literature from several sources, this article finds that there is debate about whether regional a... see more

Pags. 43 - 46  

Akmal Fikri Faaiz Musyaffa,Rusindiyanto Rusindiyanto

Juanda Airport in Surabaya is an airport with a high level of activity. This study aims to analyze and assess the level of risk of workers' posture to health and work accidents in the work environment of PT Angkasa Pura 1 Juanda Airport Surabaya using the... see more

Pags. 47 - 51  

M. Ardi Nupi Hasyim,Agus Rahayu,Puspo Dewi Dirgantari

The city of Padang Panjang has its own potential and uniqueness compared to other cities in West Sumatra. Supported by its beautiful natural potential, the City of Padang Panjang has several tourist attractions with quite good performance, including the M... see more

Pags. 52 - 58  

Ubbadullah Ubbadullah,Gideon Setyo Budiwitjatsono

This study aims to examine and prove the effect of career motivation, competency development, andfinancial rewards on the perception of interest in accounting profession certification at UPN "Veteran" East Java. This study uses a quantitative approach. Th... see more

Pags. 59 - 64  

Gusti Rahmawati,Nurul Hak,Aan Shar

In order to cope with business competitiveness at Syarah Bakery in Bengkulu city, this research set out to identify the best marketing approach. Qualitative and quantitative descriptive research methods are used. 20 respondents were given questionnaires t... see more

Pags. 65 - 72  

I Wayan Sucipta Wibawa,Made Pradnyan Permana Usadi,I Putu Wahyu Dwinata JS

Higher education as one of the institutions engaged in education, must be able to provide maximum service in order to be able to increase student satisfaction in carrying out lectures properly. This research was conducted to determine the effect of academ... see more

Pags. 73 - 81  

Uli Rohana Siregar,Ahmad Albar Tanjung,Sukardi Sukardi

The purpose of this study was to analyze the effect of profitability, tangibility, growth opportunity, non-debt tax shield (NDTS), uniqueness on the company's capital structure. The data used in this research is panel data taken from the financial reports... see more

Pags. 82 - 87  

Rizky Azlina Siregar,Ahmad Albar Tanjung,Sukardi Sukardi

This study aims to determine and analyze the effect of -E, money, money supply, exchange rate and inflation on economic growth in Indonesia. This study uses quantitative research methods with associative research. This study uses annual secondary data sta... see more

Pags. 88 - 93  

Anisa Fitri Ramadani,Umar Hamdan Nasution,Rani Rahim,Sahnan Rangkuti,Sarah Nasution

This study aimed to determine the effect of product quality on consumer decisions using wood packaging material services at Carsurindo Siperkasa Medan to assess the impact of product innovation on consumer decisions using wood packaging material services ... see more

Pags. 94 - 100  

Abdul Hakim Muntashir,Cupian Cupian

MSMEs are currently still the largest sector that supports the majority of Indonesian people, but MSMEs business development tends to be difficult considering that banking sector tends to be careful when providing financing to MSMEs because this sector ha... see more

Pags. 101 - 109  

Rizki Aria Fahreza,Kurnia Kurnia

Audit committee size is used as a moderating variable in this study to see how deferred tax expense affects indications of tax avoidance after being moderated and to see the effect of internal control, investment in fixed assets, and deferred tax expense ... see more

Pags. 110 - 116  

Talitha Vania Rahmadhani,Dira Ernawati

PT Dapur Boga Lestari is a company that produces noodles and is located in Sidoarjo, East Java Province. Flour and eggs are the primary ingredients in the noodles themselves. In meeting its requirements, the business frequently faces numerous obstacles. P... see more

Pags. 117 - 125  

Imas Prisma Wahyu,Farida Pulansari

The use of high-quality raw materials will affect the quality of products produced by a company. Companies really need suppliers who can supply quality raw materials. This can be realized by selecting the most appropriate supplier so that the company can ... see more

Pags. 126 - 135  

Charisma Dina Wulandari,Fitria Ayuningtyas

The purpose of this study is to determine whether the strategy of PT Kereta Api Indonesia Commuter (KAI Commuter) in improving public information facilities for sexual harassment cases on the Jabodetabek KRL is effective. The method used in solving this p... see more

Pags. 136 - 146  

Diansyah Diansyah,Agung Ryandika Saputra

This study aims to determine the effect of service quality and brand image which is moderated by the effectiveness of using the application on purchasing decisions. The population in this study used a sample of 326 respondents who are Ruangguru applicatio... see more

Pags. 147 - 153  

Yeyen Novita,Abdul Aziz Nugraha Pratama

This study aims to determine and analyze the effect of Green Marketing, Consumer Ethnocentrism and Halal Lifestyle on Purchasing Decisions with Islamic Consumption Ethics as a moderating variable (Study on Wardah Cosmetics Consumers). In this study using ... see more

Pags. 154 - 164  

Gusti Tasya Meilania,Adeline Vinda Septiani,Efita Erianti,Khairil Anwar Notodiputro,Yeni Angraini

The currency exchange rate is the price of a country's currency expressed into another country's currency. At the beginning of 2020, the COVID-19 pandemic affected the weakening and changes in the Rupiah exchange rate against hard currencies, one of which... see more

Pags. 165 - 180  

Aulia Talitha Uma,Ika Korika Swasti

This study aims to determine the influence of workload and work environment on employee performance through employee job satisfaction at PT. X. This type of research is a quantitative study with primary data and uses a questionnaire technique with a Liker... see more

Pags. 181 - 193  

Dedi Iskamto,Silfadila Zumarnis

Technological developments have increased from year to year, starting from the first industrial revolution technology 1.0 until now the ongoing revolution is named industry 4.0 by the World Economic Forum in 2016 which is called the digital era. The indus... see more

Pags. 194 - 205  

Lukiyana Lukiyana,Dewi Ramafita

This study aims and has the intention to test and examine how much influence E-Service quality and promotion have on purchasing decisions as well as a moderating variable, namely consumer satisfaction. The research population used a sample of 304 responde... see more

Pags. 206 - 212  

Yuniar Nur Shabrina,Adi Santoso,Wahna Widhianingrum

This study aims to determine the effect of social support, product knowledge, and consumer ethnocentrism on buying decisions for Ponorogo batik in East Java. This research is quantitative. The number of samples in this study was 250, the sampling method u... see more

Pags. 213 - 224  

Erdah Litriani,Maya Panorama,Dian Pertiwi

The purpose of this research is to identify and analyze scientific literature with bibliometric analysis to find the main topics, authors, sources, articles that are most widely cited in Indonesia that discuss economic development in Islamic boarding scho... see more

Pags. 225 - 229  

Wahyudi Tri Dasu,Gendro Wiyono,Alfiatul Maulida

This study aims to find out about financial performance in assessing the soundness level of the financial aspects of Infrastructure Service Companies for the 2017-2021 period based on the decree of the minister of BUMN Number: KEP-100/MBU/2002 concerning ... see more

Pags. 230 - 241  

Sisca Eka Fitria,Audri Chaira Fadila

The government has launched a program to increase research in universities and commercialize research results in order to improve the economy and foster an entrepreneurial spirit from an early age, besides that it is expected to have an impact on society ... see more

Pags. 242 - 249  

Andhatu Achsa,Dian Marlina Verawati,Dinar Melani Hutajulu

The purpose of this research is to evaluate and determine the right strategy for the development of tourist villages in the Borobudur Temple area. The research emphasizes the aspect of customer satisfaction as the main study material and performs an analy... see more

Pags. 250 - 261  

I Komang Arya Sindura Budiutama,Refi Rifaldi Windya Giri

The development of digital technology in the era of Industry 4.0 has facilitated societal activities. The internet penetration rate in Indonesia has reached 72.02 percent, indicating high internet access. The innovation of mobile banking by Bank Indonesia... see more

Pags. 262 - 271  

Ni Komang Tri Astini,Kastawan Mandala

Company performance is the overall appearance of the company's work as measured by predetermined standards. These standards can be achieved if the company is able to maintain the quality of the products produced. One way to maintain this quality is by imp... see more

Pags. 272 - 281  

Anak Agung Istri Riska Pramodya Utami,Kastawan Mandala

The production function in every company has a very important role in developing a business, especially in the industrial sector. This study aims to determine the aggregate production planning strategy that has the lowest cost at CV. Rainbow Rex's. This t... see more

Pags. 282 - 293  

R. Pahlevi Dwirezki Agueni,Achmad Manshur Ali Suyanto

During the Covid-19 pandemic, businesses had to close, but this differs from the beauty and cosmetics industry. This was shown by the increasing number of companies in the industry from 2021 to 2022. With the increasing number of local beauty and cosmetic... see more

Pags. 294 - 304  

Syaharani Lutfia Hidayat,Ida Ayu Nyoman Saskara

The success of Bali tourism has become a legend in itself when discussing international tourism. Tourism as a business image is essentially a meeting of local culture in the Province of Bali with the culture of tourists, seen in Penglipuran Tourism Villag... see more

Pags. 305 - 313  

Natalia Riski Erfika,Risal Rinofah,Alfiatul Maulida

The aim of this research is to determine and analyze the influence of inflation, interest rates and company size on stock returns in the mining sector listed on the Indonesia Stock Exchange (BEI). The sample was 40 mining industry issuers listed on the In... see more

Pags. 314 - 320  

Rojuaniah Rojuaniah,Suci Anugraheni,Tantri Yanuar Rahmat Syah,Ikramina Larasati Hazrati Havidz,Bayu Mayang Sari

Technology has made banking more user-friendly. Mobile banking a type of internet banking uses mobile devices to conduct financial transactions. Mobile banking makes banking easier and faster. To meet consumer expectations and build trust, loyalty, and ha... see more

Pags. 321 - 328  

Rojuaniah Rojuaniah,Karin Putri Savira,Tantri Yanuar Rahmat Syah,Ikramina Larasati Hazrati Havidz,Tang Tatang Winanta

The rapid development of online business in Indonesia is increasing because of the character of people in indonesia who always want easy and practical shopping.most of the online businesses themselves use freight forwarding services for export and import ... see more

Pags. 329 - 336  

Chairul Dwi Mahardhika,Nonik Kusuma Ningrum,Lusia Tria Hatmanti

This research aims to examine the influence of brand image and company reputation on customer loyalty with customer value as an intervening variable for branded motorbike customers. The research method is quantitative and has a population of people who us... see more

Pags. 337 - 342  

I Wayan Pradnya Sena Abimanyu,Adri Putra Nugraha

This study aims to determine the effect of the CEO expertise (with the proxies of educational background and experience) on company performance (with the proxies of return on assets (ROA), return on equity (ROE), and dividend payout ratio (DPR)). This stu... see more

Pags. 343 - 348  

Afifah Salwa Siregar,Kasmiruddin Kasmiruddin

The purpose of this research is to find out how organizational commitment and culture influence organizational citizenship behavior (OCB). OCB behavior is the dependent variable (Y), while organizational culture and organizational commitment are the indep... see more

Pags. 349 - 352  

Florencia Irena Lawita,Yosef Budi Santoso,Prio Utomo

The best way to influence the quality of financial reports is to use an Enterprise Resource Planning (ERP) system. Implementation of an ERP system with an internal control system and corporate culture can help companies and management make decisions. This... see more

Pags. 353 - 360  

Mediany Kriseka Putri,Sapriadi Sapriadi

The phenomenon of Umrah worship is currently increasing, as evidenced by the large number of pilgrims who perform Umrah every year. The Umrah pilgrimage has also become a business phenomenon for many industries, including the travel and tourism industry. ... see more

Pags. 361 - 369  

Ni Komang Maysarah Darapalgia,Eliyanora Eliyanora,Afridian Wirahadi Ahmad

This study aims to determine the effect of bancassurance and capital adequacy ratio on the profitability of Regional Development Banks (BPD) which is proxied in the form of ROA and ROE. This research uses secondary data sourced from the annual financial s... see more

Pags. 370 - 377  

Lia Ariani,Mukhzarudfa Mukhzarudfa,Muhammad Gowon

MSMEs have a considerable role in the economy in Indonesia, which was proven during the Covid 19 pandemic crisis, where in the midst of that crisis MSMEs were able to survive. Apart from that, MSMEs also have their own problems, especially internal proble... see more

Pags. 378 - 384  

Layli Lathifah Isnaini Putri,Siti Aisyah

This study aims to examine the influence of socio-economic factors such as CPI, TPAK, GRDP, and per capita income on district/city minimum wages in Central Java Province from 2017 to 2021. The data used is secondary data with panel data from the Provincia... see more

Pags. 385 - 389  

Lisa Yustia,Khomsiyah Khomsiyah

The purpose of this research is to examine the impact of foreign ownership, foreign directors and commissioners on the company's efforts to avoid tax liabilities, taking into account the role of profitability as a moderating factor. The Data used came fro... see more

Pags. 390 - 394  

Addin Fitri Annisa,Adrie Frans Assa,Melitina Tecoalu

Human Resources (HR) are believed as valuable assets for a company in achieving business success and specialized services, especially at PT. Bank Negeri (real company name is hidden). The main purposes of this study are to determine the influence of job s... see more

Pags. 395 - 400  

Teguh Erawati,Isbah Kul Kariyah

Banking institutions have influence on economic growth, so it must be ensured that banks are in a healthy condition. Lending that exceeds the maximum lending limit and only focuses on related businesses is the reason for the decline in bank health. This s... see more

Pags. 401 - 409  

Anias Ina Aprilia Ayang,Ida Bagus Nyoman Udayana,Bernadetta Diansepti Maharani

The study's goal is to examine the effects of corporate social responsibility (CSR), social media marketing (SMM), store ambience, and perceived value on shoppers' decisions at Pamella Satu Yogyakarta. The article analyzes the influence of many external v... see more

Pags. 410 - 415  

Askaruddin Annajib,Wuryaningsih Dwi Sayekti,Maya Riantini

Micro, Small, and Medium-Sized Enterprises (MSMEs) are productive businesses owned by individuals or legal entities that meet the requirements of a business. Micro- and small-sized businesses continue to confront a variety of financial and non-financial i... see more

Pags. 416 - 427  

Tri Wahyuni Sukiyaningsih,Ade Nahdiatul Hasanah

A company image is needed in building a business, it cannot be denied that an image can effect all aspect, one of which is financial performance. This financial performance is greatly influenced by economic aspect. One of then is green accounting and CSR.... see more

Pags. 428 - 433  

I Made Candra Dedi Manuarsa,Didied Poernawan Affandy

Lembaga Perkreditan Desa (LPD) serves as a credit lending institution to local villagers in accordance with Bali Province Regional Regulation Number 3 of 2007. As the continuous LPD profitability declines since 2018, the institution strives to boost its p... see more

Pags. 434 - 439  

Eny Febriyanti,Iin Rosini,Nofryanti Nofryanti

The aim of this research is to examine, across all industries listed on the BEI in 2019-2021, the influence of CSR and environmentally friendly accounting on earnings quality, by controlling for the influence of industry type. Quantitative methods were us... see more

Pags. 440 - 449  

Risna Shari,Andi Suci Anita,Ibandong Ibandong

Student satisfaction in Open Distance Learning is an indicator of the success of educational delivery. The aim of this research is to identify significant factors influencing student satisfaction in distance learning at Open University. The modified SERVQ... see more

Pags. 450 - 453  

Alex Fitrianta Sadewa,Ida Bagus Nyoman Udayana,Putri Dwi Cahyani

This study aims to examine the effect of customer experience, ease of use on intention to reuse applications through customer satisfaction in users of Go-Food food delivery services. The method in this study uses a quantitative method and has a population... see more

Pags. 454 - 459  

Silsabila Silsabila,Nurul Fauzi,Irda Rosita

This research aims to examine in depth and interpret the governance practices of the Sato Sakaki Nagari-Owned Enterprise (BUMNag) in Nagari Taram. The research paradigm used is interpretive qualitative. The research method is a case study. Data collection... see more

Pags. 460 - 469  

Ingrid Larasati Agustina,Dudi Abdul Hadi,Wien Dyahrini

This research is motivated by the inequality of economic development in Indonesia through the achievement of the Human Development Index in each province in Indonesia. Then, Islamic Commercial Banks carry out the technical sharing of the results of the mu... see more

Pags. 470 - 473  

Anggia De Silva Insani,Gustati Gustati,Hidayatul Ihsan

This research aims to determine the influence of company size, profitability, public ownership, and leverage on Internet Financial Reporting (IFR) disclosures in food & beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2020-... see more

Pags. 474 - 483  

Sesraria Yuvanda,Muhammad Rachmad Rasjid,Deby Aisyah RJ Nur

Jambi City is a city that is experiencing growth and development in its industrial Micro, Small, and Medium Enterprises (MSMEs), with MSMEs contributing 37.68% to the overall industrial sector, out of a total of 6,416 industrial units in Jambi City. The o... see more

Pags. 484 - 490  

Nita Laila Asyifa,Iin Rosini,Nofryanti Nofryanti

Income fluctuations cause profit instability, so that the reliability of financial report information is questioned by stakeholders. The aim of this research is to obtain empirical evidence about the influence of earnings persistence and earnings growth o... see more

Pags. 491 - 496  

Andina Nur Fathonah,Muhammad Ali,Tria Apriliana

The majority of Indonesians depend on agriculture as an important sector. PSAK 69 regarding agriculture must be supported by companies engaged in this field because they must have rules for preparing Financial Statements. This study aims to determine the ... see more

Pags. 497 - 500  

Purwanto Purwanto,Leonard Adrie Manafe,Mochamad Fatchurrohman

The purpose of the present study was to explore the relationship between consumer motives mediated by the choice of brand prominence and the behavior of purchasing counterfeit products in three groups/classes of consumers (patrician, parvenus and poseur) ... see more

Pags. 501 - 511  

Tria Apriliana,Andina Nur Fathonah,Muhammad Ali

The potential for utilization of the Indonesian maritime sector is very large, but it has not been utilized optimally. In efforts to develop the maritime sector, Indonesia faces the challenge of improving the economy in the maritime sector, but also has t... see more

Pags. 512 - 520  

Idfi Diana Putri,Arna Suryani,Ali Akbar,R. Adisetiawan

This research aims to obtain an overview regarding the level of education, competence, length of service, work discipline, motivation and performance of employees at PT. Wirakarya Sakti and to determine the influence of education level, competency, length... see more

Pags. 521 - 526  

Nor Lailla,M. Irfan Tarmizi,Djoko Hananto,Ade Gunawan

Innovative work behavior (IWB) is a very important factor in achieving competitive advantage and continuity of an organization, especially for millennial employees. This research discusses Work Engagement and Proactive Personality that occur in millennial... see more

Pags. 527 - 534  

Mira Luh Octaviyani,Endang Endang

In developing economy, qualified human resources are needed, but gender inequality is a problem that must occur in every country so that the Government must make several efforts to equalize between genders, especially in the fields of health, education, a... see more

Pags. 535 - 544  

Ranti Safitri,Endang Endang

Unemployment is a phenomenon that can have an impact on a country's economy and cause national income to decrease. This results in decreased public consumption and decreased demand for manufactured goods. The aim of this research is to determine the effec... see more

Pags. 545 - 550  

Alivia Fitri Fatayatul Chusna,Rochman Hadi Mustofa

This research aims to examine the influence of religiosity, subjective norms, and price on the decision to purchase halal cosmetics among UMS Accounting Education students, as well as to test their influence indirectly through the purchase intention of UM... see more

Pags. 551 - 562  

Anisa Muslimah,Nurul Hak,Aan Shar

Purchasing decisions are a long process that buyers must go through before they buy a product and continue afterwards. The purpose of this study is to see whether variables such as price, trust, security and convenience variables have an effect on purchas... see more

Pags. 563 - 570  

Putu Ayu Anggya Agustina,Elisabeth Ria Viana Praningtyas,Rini Subekti

Village Credit Institutions or VCIs, function similarly to banks. There are variations in performance measurement, though (health status). The VCIs employ the Bali Province Governor's operational regulations number. 44 of 2017, which accounts for this dis... see more

Pags. 571 - 582  

Nathaniel Bima Aditya,Maria Rio Rita

This research aims to examine the influence of financial inclusion and peer to peer lending (P2P lending) on the performance of SMEs in the city of Salatiga, as well as testing the moderating effect of financial literacy. This research used 92 MSMEs in th... see more

Pags. 583 - 592  

Cipta Visi lestari,Besse Wediawati,Rike Setiawati

Price book value is an indicator of company value that is usually used as an assessment by investors when investing. This research aims to obtain the results of a study of the influence of intellectual capital with the value added intellectual capital (VA... see more

Pags. 593 - 597  

Lidya Anggraeni,Dessy Anggraini

This research aims to examine the significant role of productive waqf fund benefits distributed by micro waqf banks to SMEs, with the goal of improving well-being, and to assess the impact of productive waqf funds in micro waqf banks in developing the bus... see more

Pags. 598 - 606  

Saiyid Syeikh,M Zahari MS,Bambang Pamungkas

The government is creating a teacher certification program that will evaluate teachers' professionalism and determine how well they are able to perform their jobs in order to boost their desire to produce high-quality work. Researchers examine how organiz... see more

Pags. 607 - 614  

Ziko Purbojati,Kusuma Chandra Kirana,Didik Subiyanto

This study aims to examine and analyze the effect of educational level and work experience on work performance with work motivation as an intervening variable. The population in this study were production employees at PT Tarumartani. The technique used in... see more

Pags. 615 - 618  

Siti Maida,Lukiyana Lukiyana

The purpose of this study was to investigate and analyze the impact of perceived oganizational support and workload on employee performance with moderation by the individual's organizational fit. The study population included a sample of 43 respondents ag... see more

Pags. 619 - 626  

Shella Maya Nurhakiki,Harry Widyantoro

This research is a case study research carried out in 2022. The aim of this research is to assess whether participative leadership, motivation and work environment have a positive effect on the performance of millennial employees in Banyuwangi. Millennial... see more

Pags. 627 - 632  

Ayu Dwi Wulandari,Andang Sunarto,Nonie Afrianty

The aim of this research is to analyze the factors that influence GENBI Bengkulu students' interest in using QRIS as a digital payment tool. The type of research used was an ex post facto quantitative method with a proportional sampling technique and the ... see more

Pags. 633 - 640  

Jesslyn Thesia,Ahmad Albar Tanjung,Sukardi Sukardi

The aim of this paper is to find out the unemployment and the human development index effects on poverty in Aceh. The source of this report is secondary data obtained from BPS from 2018 to 2022. The estimation method used is Random Effect Model (REM). The... see more

Pags. 641 - 645  

Selly Lastanila,Yati Rohayati,Boby Hera Sagita

In competing, it is important to understand consumer perceptions of products. Even though consumers are satisfied with the company's brand image, the company can still lose its customers. Companies need to identify consumer characteristics in their market... see more

Pags. 646 - 652  

Balqish Setyawijaya,Dian Ekowati

In an era of business characterized by rapid technological changes like today, it becomes extremely crucial for organizations to continuously enhance their innovation performance. In the effort to achieve improved innovation performance, companies must im... see more

Pags. 653 - 658  

Patricia Patricia,Khomsiyah Khomsiyah

Fraud has become a challenge in various sectors and has become the center of attention in Indonesia, Every act of fraud has its own motive behind it, and various ways are used by many parties to reduce fraud. This study was conducted to determine the effe... see more

Pags. 659 - 668  

Yulfian Ibnu Cahyo Widodo,Nofryanti Nofryanti,Iin Rosini

This study aims to examine the influence of related party transactions and financial difficulties on tax avoidance with corporate governance as moderating variable. corporate governance. This research uses a population of 92 companies in the consumer good... see more

Pags. 669 - 676  

Anisah Meilinda,Poppy Indriani

The income that a country has in developing the economy in each region is generated by the APBN budget, one of which is revenue from taxes, where taxes are a sector that dominates the main source of state income and can be used for people's welfare. Howev... see more

Pags. 677 - 684  

Nurmalatipah Hasibuan,Mutia Ismail

This study aims to determine firm size on water disclosure, the effect of political connection on water disclosure, the effect of gender diversity on water disclosure, the effect of profitability on water disclosure, and the effect of leverage on water di... see more

Pags. 685 - 691  

Ikramina Larasati Hazrati Havidz,Aprilia Kharen Eka Rahmawati

The purpose of this study is to investigate the impact of customer satisfaction mediators and brand trust moderators on brand loyalty among customers of a local beauty product in Indonesia. Researchers wanted to know how to boost customer loyalty to a loc... see more

Pags. 692 - 701  

Bella Hermanika Putri,M Nazori Majid,Titin Agustin Nengsih

This quantitative study uses religion as a moderating variable to investigate how customer decisions are impacted by factors related to promotion, product quality, and service quality. The purpose of this research is to determine whether factors have an a... see more

Pags. 702 - 708  

Wiwik Tiswiyanti,Netty Herawaty

Acts of dishonesty are often committed by students, especially in online lectures, in order to get a high grade point average (IP). The achievement index is an indicator of success during education and to provide wider job opportunities. Education is all ... see more

Pags. 709 - 717  

Aam Rachmat Mulyana,Rofi Rofaida,Janah Sojanah

The aim of this research is to bring together the scattered literature on knowledge sharing, and analyze it to provide a better understanding. The review went through three stages: establishing the review protocol, conducting the review, and reporting the... see more

Pags. 718 - 728  

Syahrul Amsari,Isnaini Harahap,Zuhrinal M Nawawi

This article illustrates a paradigm shift in economic development through the lens of Islamic Economics, with a specific focus on sustainable development. The background involves a profound understanding of global economic challenges and the necessity to ... see more

Pags. 729 - 738  

Mustika Mustika,Mainita Mainita,Lizabeth Sari Dewi,Ratih Rosita

The research of this study is to compare the performance of permanent and temporary workers. 113 workers at the National Land Agency Office in the Muaro Jambi Regency comprise the study's sample. There is a difference in the results between permanent empl... see more

Pags. 739 - 746  

Miftakul Khoir Alfala,Mukhzarudfa Mukhzarudfa,Fitrini Mansur

The aim of this research is to find out how the management of village funds in Bangun Harjo Village, Pelepat Ilir District, Bungo Regency is influenced by accountability, transparency and supervision. The target population for this research was 50 people ... see more

Pags. 747 - 753  

Yolanda Sari,Faradilla Herlin,Selly Havilla

This research aims to investigate and analyze the influence of the BI Rate and BI 7 Day Reverse Rate (BI 7 DRRR) on Inflation in Indonesia. The study utilizes secondary data covering BI Rate, BI 7 DRRR and Inflation for the period 2011-2022, obtained from... see more

Pags. 754 - 762  

Zainul Bahri,Vinni Aprilianti

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh belanja kesehatan dan kemiskinan terhadap Angka Harapan Hidup Kabupaten/kota di Provinsi Kepulauan Riau dan tantangan yang dihadapi dalam pembangunan kesehatan di Kepulauan Riau yang merupakan s... see more

Pags. 763 - 771  

Johan Ivander Wangsanegara,Cicilia Erna Susilawati,Visi Saujaningati Kristyanto

Information and communication technology has revolutionized the banking sector and at its peak during the Covid 19 pandemic, most transactions can be carried out without the need to visit a bank and using mobile banking applications. In Indonesia, there a... see more

Pags. 772 - 780  

Tona Aurora Lubis,Asep Machpudin,Wirmie Eka Putra,Maryati Ningsih

This study aimed to assess how local wisdom integration and clustering strategies impact the performance of Micro, Small, and Medium Enterprises (MSMEs) in Jambi Province, using a mixed-method approach. It was found that both local wisdom and clustering s... see more

Pags. 781 - 787  

Rosmeli Rosmeli,Novita Ekasari,Wiralestari Wiralestari,Saparuddin Saparuddin,Fathiyah Fathiyah,Rakan Alvaro

Online shopping is a trend that has spread throughout Indonesia, especially during Covid 19. This trend continues to grow today. As the capital of Jambi Province, Jambi City is an area that has the most complete internet facilities compared to other areas... see more

Pags. 788 - 798  

Aynul Musthofa S,Falih Suaedi

Gen Z is a generation that has difficulty experiencing job satisfaction. Gen Z tends to have the intention to reach the highest peak in a job. Therefore, Gen Z has a tendency to leave the company and look for alternative jobs in other workplaces. This stu... see more

Pags. 799 - 807  

Mohammad Yani,Edy Sutrisno,Neneng Sri Rahayu

Human Resources have an important role and become the key to success in carrying out activities to achieve the vision and mission of the organization. HR problems in Government Agencies are not only in HR Professionalism. In addition, organizational chang... see more

Pags. 808 - 816  

Maria Cyntia Damayanti,Imanuddin Hasbi

In the current era, drinking coffee is a trend that is carried out by almost all groups, especially among young people. Coffee is part of the lifestyle of modern society so that coffee is a very popular drink in the world, including in Indonesia. Kopi Jan... see more

Pags. 817 - 825  

Dwi Subianto,Kustiadi Basuki

This study aims to determine the effect of influencers and product innovation on Kahf buying decisions with e-commerce as moderating. Data analysis used the SmartPLS version 4.0 tool with a sample size of 154 respondents. The population in this study are ... see more

Pags. 826 - 831  

Windhy Puspitaningrum,Hamka Hamka,Edy Sutrisno

The research was carried out with the aim of finding out the factors that cause the development of civil servant competencies to not be optimal and strategies that can optimize the competency development of civil servants. This research uses a qualitative... see more

Pags. 832 - 836  

Candra Dwi Putra,Arna Suryani,Sudirman Sudirman

This research aims to understand the correlation between three main factors, namely workload, skill level, and worker motivation in carrying out their duties at the Regional Research and Development Agency of East Tanjung Jabung Regency. The focus of this... see more

Pags. 837 - 844  

Ryan Widya Ningrum,Agus Sugiarto

This research aims to determine the influence of compensation factors, organizational culture and job satisfaction on ASN performance simultaneously and partially in Argomulyo District, Salatiga City. This research uses quantitative methods with data coll... see more

Pags. 845 - 853  

Ghadah Ghadah,Mufidah Mufidah,Masnun Masnun,Ira Febrianti,R Adisetiawan

This study examines the effect of the value added of capital employed, human capital structural capital value added, intelectual coeffisients, return on assets on company value. This research takes as its object the companies that are members of the custo... see more

Pags. 854 - 861  

Novita Senusi,Wiwik Tiswiyanti,Salman Jumaili

Currently, taxes are the main source of funding for the Indonesian government. In reality, tax sector revenues represent only a small portion of total revenues. In order for the government to implement development projects in Indonesia, taxpayers must pay... see more

Pags. 862 - 867  

Ramadhani Laila Puspa Rini,Imanuddin Hasbi

Problems regarding Zalora Indonesia's Instagram social media marketing are the background for this research. Followers after visiting the Zalora Indonesia Instagram account tend to be less interested in making purchases. This is related to the decline in ... see more

Pags. 868 - 878  

Ardiyansyah Ardiyansyah,Fahrizal Fahrizal,Suryawahyuni Latief,Afrizal Afrizal

Bellshoes Laundry implements marketing communication activities in selling its services as an effort to deal with any problems that arise. In this way, they can ensure that information about their services is conveyed well to customers and potential custo... see more

Pags. 879 - 885  

Raras Devayanty,Muazaroh Muazaroh

Profitability of a company is the company's ability to obtain net profit from activities carried out during the accounting period. The purpose of this research is to examine and describe the effect of corporate social responsibility, good corporate govern... see more

Pags. 886 - 893  

Irfan Adesra,Firmansyah Firmansyah,Nahri Idris,Fachroerrozi Hoesni

This research aims to determine the spatial market integration of broiler chicken meat commodities between various districts/cities in Jambi Province. The analysis method used is the VAR (Vector Autoregression) / VECM (Vector Error Correction Model) model... see more

Pags. 894 - 901  

Hana Tamara Putri,Muhammad Amali,Ade Masyhuri

This research analyzes the effect of the loan to deposit ratio (LDR) and non-performing loan (NPL) on return on assets (ROA). Stock price, loan to deposit ratio (LDR), and non-performing loan (NPL) to stock price with return on assets (ROA) as the interve... see more

Pags. 902 - 910  

Faradilla Herlin,Ovi Kusmaladewi,Rian Dani

The purpose of this study is to determine how the Dumisake Programme affected the MSME income and the general economy of the people living in the Province of Jambi in COVID-19. This study uses a qualitative method and is descriptive in nature. The Coopera... see more

Pags. 911 - 918  

Ali Akbar

The aim of the research is to know and analyze the return on asset as a mediator of the effect of current ratio and working capital on stock price at pharmaceutical sub-sector companies on the Indonesian stock exchange. That research is using secondary da... see more

Pags. 919 - 924  

Susilawati Susilawati,Pupu Sopini,Muhammad Syukri

This research aims to analyze a model for increasing e-satisfaction based on online shopping experience and online customer engagement for Shopee marketplace consumers in the city of Jambi. The choice of Shopee e-commerce is one of the marketplaces that i... see more

Pags. 925 - 929  

Atikah Atikah,Sakinah AS,Fadil Iskandar

The aim of this research is to determine the simultaneous influence of motivation and competence on performance at the Jambi City Samsat Office. The method used is descriptive research using survey techniques, with a quantitative analysis approach and usi... see more

Pags. 930 - 935  

Apep Fajar Kurniawan

This study aims to examine the role of Information Systems (SI) in improving the quality of audits of local government financial statements. Audit of local government financial statements is a critical process in evaluating public finances and ensuring th... see more

Pags. 936 - 948  

Tumpak Haposan Simanjuntak

This study examines the role of Internal Audit in strengthening local government financial resilience by integrating the concept of financial resilience from various sources. The research found that Internal Audit can contribute to responding to and overc... see more

Pags. 949 - 961  

Alek Kurniawan,Bahrullah Akbar,Marja Sinurat,Meltarini Meltarini

This research aims to analyze the contribution of local taxes to Local Own Source Revenue (PAD) and to identify the level of fiscal independence of the region in Pekanbaru City. The research method used is secondary data analysis from the realization data... see more

Pags. 962 - 969  

Mutiara Syakila,Muhammad Alif Mekanza,Mutiara Hannes,Intan Daratulaila,Khusnul Fikri

Current economic progress has made many companies increasingly compete to meet consumer needs. This has led to the emergence of the goods delivery service sector within the company. With the goods delivery service, people can easily shop even though the s... see more

Pags. 970 - 981