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Volume 5 Number 1 Year 2021

40 articles in this issue 

Firdaus Firdaus,Fahrizal Fahrizal

The purpose of this study is to describe the role of social media and small and medium micro enterprises performance in Jambi City, as well as the influence of the role of social media on business performance. The research data were obtained through a sur... see more

Pags. 1 - 10  

Edward Edward,Mohammad Ihsan,Ade Perdana Siregar

The spread of the corona virus does not only have an impact on health but has an impact on the economic sector. Entering the new normal period, health protocols still have to be a concern because the Covid-19 pandemic has not ended. The development of MSM... see more

Pags. 11 - 16  

Febri Indra Farizki,Suhendro Suhendro,Endang Masitoh

This research aims to examine and analyze the impact of profitability, leverage, liquidity, company size and asset structure on firm value in the company of sub-sector property and real estate listed on the Stock Exchange Indonesia period in 2015-2019. Th... see more

Pags. 17 - 22  

Putri Intan Permata Sari,Suhairi Suhairi,Nini Syofriyeni

This study attemps to analyze disclosure of inventories account in local government financial statement (LGFS) regencies and cities in Sumatera in the year 2017 on the disclosure in PP 71/2010 Government Accounting Standards Number 5, as well as perceive ... see more

Pags. 23 - 36  

Widya Kusuma Wardhani,Kartika Hendra Titisari,Suhendro Suhendro

This research aims to know and analyze the impact of profitability, capital structure, company size and good corporate governance on firm value. The dependent variable in this research is firm value. While the independent variables used in this research a... see more

Pags. 37 - 45  

Arief Abdul Aziz,Yuli Chomsatu Samrotun,Riana Rachmawati Dewi

The purpose of the study is to test the impact of good corporate governance, intellectual capital, and corporate size on food and beverage performance. This study sample is a food and beverage company registered in the Indonesian stock exchange. The analy... see more

Pags. 46 - 52  

Dinda Asmi Marfu'ah,Kartika Hendra Titisari,Purnama Siddi

Tax avoidance is a tax avoidance strategy carried out by taxpayers in a legal and safe manner and does not conflict with tax laws. The purpose of this study was to determine the effect of profitability, leverage, company size and independent commissioners... see more

Pags. 53 - 58  

Dwi Nurhayati,Riana R Dewi,Rosa Nikmatul Fajri

This study aims to determine the effect of profitability, leverage, liquidity, and cash flow on financial distress. This study uses a logistic regression data analysis method with the help of the SPSS version 21 program. The population in this study were ... see more

Pags. 59 - 64  

Friska Yuliana,Riana Rachmawati Dewi,Rosa Nikmatul Fajri

This study aims to test and analyze the influence of company size, KAP size, profitability, solvency and audit committee on audit delay. The population in this research is a food and beverage manufacturing company listed on the Indonesia Stock Exchange (I... see more

Pags. 65 - 72  

Listya Devi Junaidi,Lukman Hakim Siregar,Malesa Anan

The impact of the spread of the COVID-19 outbreak is not only detrimental to human health but also detrimental to the country's economy both domestically and abroad. After the announcement of the entry of this outbreak to Indonesia on March 2, 2020, the g... see more

Pags. 73 - 77  

Rahmatullaili Ramadhani,Dwila Maresti

This study aims to determine the influence of leverage variables and board size on disclosure of social responsibility (CSR). This research is a quantitative research. The sample used is companies that are included in LQ 45 which are listed on the Indones... see more

Pags. 78 - 83  

Randy Primahadi,Rahmat Kurniawan

This study aims to examine the effectiveness, contribution, local retribution on local revenue and the level of independence of Kota Pariaman. The data analysis method used in this research is quantitative descriptive analysis method. This method is a met... see more

Pags. 84 - 93  

Muhammad Reza Septriawan,Sri Mulyani,M Iqbal

The research will look at the impact of credit restructuring on the income of banks in Indonesia. This research was conducted with a quantitative approach, with reference to the data used is secondary data, in the form of financial reports of all banking ... see more

Pags. 94 - 98  

Riris Kharisma,Kartika Hendra Titisari,Suhendro Suhendro

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The popula... see more

Pags. 99 - 105  

Elsa Fitri Utami,Annisaa Rahman,Rayna Kartika

The purpose of this study is to prove that corporate social responsibility has a negative effect on financial distress and test corporate social responsibility against financial distress in different life cycle stages. Corporate social responsibility in t... see more

Pags. 106 - 116  

Friska Artaria Sitanggang,Dini Elida Putri,Prayetno Agustinus Sitanggang

This research aims to analyze factors influencing student decisions, in selecting management major. Sample of this research is 422 students from colleges in Jambi City. The data collection method is using questionnaires, analyzed using SmartPLS. The resul... see more

Pags. 117 - 131  

Ninin Non Ayu Salmah,Suhada Suhada,Reina Damayanti

This study aims to test the hypothesis of the effect of e-service quality on e-loyalty through the mediating variable e-satisfaction. The population of this research is all customers who have bought cosmetic products at Cilufio Online Shop. The sampling t... see more

Pags. 132 - 140  

Vina Natasya,Pancawati Hardiningsih

This study aims to analyze the effect of providing social assistance, tax incentives, and expansion of working capital on the development of MSMEs during the Covid-19 pandemic. The research was conducted at UMKM West Semarang and Central Semarang. The pop... see more

Pags. 141 - 148  

Bima Andika Ivanda Putra,Sunarto Sunarto

This study aims to analyze and test the effect of profitability, leverage, and managerial ownership on firm value with the moderating variable, namely Corporate Social Responsibility (CSR). The population used in this study is all manufacturing companies ... see more

Pags. 149 - 157  

Erika Rahmawati,Siti Nurlaela,Yuli Chomsatu Samrotun

Tax avoidance is not a simple idea, but a general idea is a lack of resources and expertise. This study aims to examine and analyze profitability, leverage, firm size, capital intensity, and company age against tax avoidance. This type of research is quan... see more

Pags. 158 - 167  

Muhammad Efendi,Kartika Hendra Titisari,Suhendro Suhendro

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (... see more

Pags. 168 - 175  

Annissa Deffira,Rahmat Kurniawan

This study aims to test whether there are significant differences in the compliance of private taxpayers at the time before and after the implementation of e-filing?. Based on the hypothesis analyzed using paired t-test with the help of SPSS, in 100 sampl... see more

Pags. 176 - 184  

Sinta Purnama Sari,Suhendro Suhendro,Riana Rachmawati Dewi

This study aims to determine the effect of the variable Credit Risk, Interest Rates, Liquidity on Profitability simultaneously or partially to influence the banking subsector companies listed on the IDX for the 2016-2019 period. The data source is seconda... see more

Pags. 185 - 190  

Santi Duwi Nuryani,Anita Wijayanti,Endang Masitoh

This study aims to test and analyze the influence of leverage, liquidity, inflation, and interest rates on the value of the company. Property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019 as a population. Purposive sampling... see more

Pags. 191 - 196  

Allifiyani H,Rinda Siaga Pangestuti

Banking performance has decreased on average in terms of credit quality, liquidity, ability to generate net interest income, and profitability in the last two years. This indicates an increase in credit risk, liquidity risk, interest rate risk, and bank p... see more

Pags. 197 - 201  

Nina Purnasari,Micelle Shelina,Ferdinand Lumbantobing,Erika Sirait,Jan Evanyias Pasaribu

The objective of the study is to test and analyze the effect of sales, current liabilities, working capital and inventory circulation on the net profit of industry consumption goods listed in the Indonesia Stock Exchange in the period of 2014- 2018. The r... see more

Pags. 202 - 208  

Irwan Abdi Nugroho,Kartika Hendra Ts,Suhendro Suhendro

This study aims to determine, test and analyze Liquidity, Capital Adequacy, Firm Size, Good Corporate Governance and Profitability of banking companies in Indonesia that are listed on the Indonesia Stock Exchange (BEI), the quarterly financial reports of ... see more

Pags. 209 - 214  

Arga Sutrisna,Rizki Ginanjar,Suci Putri Lestari

This research objectives aims to determine and analyze raw material inventory control, the ideal raw material inventory that the company must provide and the efficiency of production costs carried out by Jatisri Furniture Work in Tasikmalaya for the perio... see more

Pags. 215 - 225  

Mohammad Orinaldi

This study aims to determine whether advertising exposure will affect consumer buying interest. This study involved 45 respondents from the community. Based on the results of descriptive research on variables X and Y, the most influential or dominant vari... see more

Pags. 226 - 239  

Sodik Dwi Purnomo

One of the labor problems is the availability of job opportunities which are very limited, while the number of workforce is increasing. This type of research used in this research is quantitative. The data used in this research is panel data with multiple... see more

Pags. 240 - 244  

Badar Murifal

There are two important elements that create an environment of high freedom for managers and employees, namely the company management culture and the availability of a clear information system as the basis for the management process. The new model of lead... see more

Pags. 245 - 252  

Annisa' Amanattyas wahyudi Putri,Endang Masitoh,Purnama Siddi

This study aims to examine and analyze the effect of user involvement, personal technical skills, top management support (organizational structure), formalization of system development and training and education programs on the performance of accounting i... see more

Pags. 253 - 259  

Aghlul Jannatun,Endang Masitoh W,Rosa Nikmatul Fajri

This study attempts to examine and analyse the effects application of Accounting information system (AIS) and integrity to employee performance . The population of the research is all employees of Amil Zakat Institution Yatim Mandiri in 2020. The testing ... see more

Pags. 260 - 265  

Zul Azmi,Isra Desmi Harti

This study aims to examine the effect of strategic management accounting and organizational capabilities on the organizational performance of hospitality services companies in Pekanbaru City. The data used are primary data obtained from distributing quest... see more

Pags. 266 - 276  

Mayla Surveyandini

Unplanned purchases usually arise due to several factors, it could be price, lifestyle or following the push of a certain trend. Research on the effect of price discount, shopping lifestyle and fashion involvement on impulse buying on consumers Karita Mus... see more

Pags. 277 - 281  

Nirmala Nirmala,Wisnu Wijayanto

This study aims to identify the factors that encourage women's interest in entrepreneurship. This research uses a qualitative approach. Data collection techniques were carried out through observation, in-depth interviews, and discussions. Based on the sam... see more

Pags. 282 - 290  

Muhammad Alhudhori,Muhammad Syukry

Licensing and investment services conducted by the Office of Licensing and Investment Services (KPPI) Jambi City has been satisfactory. Elements of satisfactory service are the suitability of service requirements, expertise and skills of officers, courtes... see more

Pags. 291 - 302  

Eva Setiarini Damanik

This study aims to examine the effect of the modern administration system, justice, accountability, and tax sanctions on the tax compliance of the MSMEs of the City of Jambi. This study uses a simple random sampling method with 100 UMKM taxpayer responden... see more

Pags. 303 - 313  

Michael Larosa,Eva Vestyne Lenty Halawa,Ajeng Prapti Astuti,Triyanti Purba,Wirda Lilia

Customer's purchase decision is company's hope to sell product. To persuade customers to buy, company is willing to give the best quality of their product, also to give the special price, and to give maximum satisfaction to the customer. Therefore, this r... see more

Pags. 314 - 320  

Bima Setyawan,Anita Wijayanti,Rosa Nikmatul Fajri

This study aims to examine the factors that have an influence on tax compliance in PGS Surakarta because tax compliance in Surakarta is still low, especially for MSMEs. The independent variables used in this study are variables of tax understanding, tax a... see more

Pags. 321 - 326