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Volume 4 Number 3 Year 2020

97 articles in this issue 

Happy Catherine, Robiyanto Robiyanto

Donald Trump’s victory as the 45th President of the United States had negative responses on several countries in Asia, especially on the stock market performance. This study examines the integration of capital markets in several countries in Asia and Unit... see more

Pags. 1 - 17  

Kevin Marshal Mark, Ari Budi Kristanto

This study aims to examine whether market competition influences tax aggressiveness and whether management capabilities moderates the causality of market competition on tax aggressiveness. The population in this study are all manufacturing companies liste... see more

Pags. 18 - 36  

Enrico Pranata Adiwidjojo, Robiyanto Robiyanto

Family firms are companies that are controlled by family members through ownership and management. This study aims to observe the existence of cash holding, gender diversity, and performance in family and non-family firms. Purposive sampling in this study... see more

Pags. 37 - 47  

Supriyadi Sadikin

The purpose of this research was to get a description of the performace measurement of IBT Tenant in Politeknik Manufaktur Bandung using Balanced Scorecard method. The research method used is descriptive. The subjects of this study were 2 Tenants of Techn... see more

Pags. 48 - 62  

Aliah Ghina

Tax revenue is a source of funds for a country. Researchers want to examine the application of intensification, namely taxpayers, inspection and collection of taxpayers to optimize tax revenue. From this study it can be concluded that the application of t... see more

Pags. 63 - 73  

Harini Fajar Ningrum, Yusuf Iskandar, Bintang Mukhammad Burhanudin Akbar

Quality Human Resources (HR) is a determinant of company success. The need for competent human resources in the field of communication and information technology is increasing along with the convergence of communication and information flows. Data used fr... see more

Pags. 74 - 83  

Ghinayati Rodhiyatu Aliya, Romat Saragih

This research aims to determine and to analyze the relationship of work-life balance, work environment, and job satisfaction of employees at the Telkom Regional III West Java Division of PT Telkom. The method used for this research is a quantitative metho... see more

Pags. 84 - 95  

Nensya Yuhanitha, Johnson Dongoran, Johanna Gracelia Elnanto, Aditya Antoni Tetelepta

The purpose of this study is to determine the effect of business ethics of taxpayers on tax compliance by knowing the effect of taxpayer knowledge as a moderating variable in KPP Pratama Salatiga. The population of SMEs (Small and Medium Enterprises) in S... see more

Pags. 96 - 111  

Nabilah Alya Insani, Putu Nina Madiawati

This study aims to determine the effect of service quality, price, and promotion on GoFood customer loyalty. This research uses quantitative methods and Likert scale as a measurement. The population in this study is GoFood users with a sample of 150 GoFoo... see more

Pags. 112 - 122  

suud ema fauziah

The most influential indicator of success in the economic growth cycle is the most important natural resources available, followed by adequate human resources to the most important factor in economic growth. The concept of economic growth is not based on ... see more

Pags. 123 - 137  

Zain Riyadh Nashrullah, Romat Saragih

Companies that have quality human resources are companies that have employees with good performance. Factors that influence employee performance include coaching and organizational commitment. The purpose of this research is to determine the effect of coa... see more

Pags. 138 - 153  

Annissa Hamdallah, Pramitha Aulia

Penelitian ini bertujuan untuk mengetahui pengaruh e-service quality terhadap e-customer satisfaction dan e-customer loyalty pada pengguna aplikasi myIndihome. Penelitian ini menggunakan metode kuantitatif dan skala likert sebagai pengukuran. Populasi pad... see more

Pags. 154 - 166  

Mela Nurlatifah, Trisha Gilang Saraswati

TWA Tangkuban Perahu is one of the leading destinations in West Java. Evidenced by the number of visitors who visited TWA Tangkuban Perahu. However, in 2016 to 2019 there was a decrease in the number of visitors and income received. In this regard, this r... see more

Pags. 167 - 177  

Opan Arifudin

The main purpose of this research was to examine the correlation between the transactional and transformational leadership style perception and job satisfaction at Coordination Bureau of South Sumatera Credit Cooperation (Badan Koordinasi Koperasi Kredit ... see more

Pags. 178 - 187  

Sarah Sentika, Yunizar Yunizar, Wa Ode Zusnita Muizu

Pentingnya perkembangan startup di Indonesia untuk membantu perekonomian digital memberikan peluang bagi mahasiswa generasi Y dan Z untuk ikut berkontribusi mengingat terdapat kesamaan karakter antara startup dengan generasi Y dan Z. Namun kecenderun... see more

Pags. 188 - 201  

Ni Putu Shellin Melinda Dewi, Nadya Novandriani

Penempatan kerja karyawan merupakan salah satu cara pengalokasian karyawan yang dilakukan oleh perusahaan ke unit kerja lain, baik dari segi wilayah maupun jabatan. Penelitian ini dilakukan di PT PLN (Persero) Unit Induk Distribusi Bali, karena perusahaan... see more

Pags. 202 - 208  

Hamirul Hamirul, Widya Pratiwi, Sasmita Rusnaini, Rusdi Rusdi, Darmawanto Darmawanto

Although the benefits of rubber for the life of the world community at this time are very good both for basic materials and for supplementary goods, but have not been able to make rubber prices increase let alone make rubber farmers prosperous plus their ... see more

Pags. 209 - 226  

Eny Maryanti, Santi Rahma Dewi, Herlinda Maya Kumala Sari

This study aims to obtain empirical evidence about the factors that influence voluntary auditor switching. The independent variables used in this study are audit opinion, KAP size, company size, Financial distress, audit committee. The object of this rese... see more

Pags. 227 - 241  

Wirasena Fadilla Fahiem, Alini Gilang

This research was conducted at PT Dirgantara Indonesia (Persero), also known as PTDI. The background of the research is to looking for the phenomenon of organizational development process and the performance of PT Dirgantara Indonesia's employees Then the... see more

Pags. 242 - 256  

Vivian Vivian, Yessica Wijaya, Florencia Charlie, Winnie Winnie, Devi Devi, Namira Ufrida Rahmi

Profitability, leverage, company size, company age, and board of independent commissioners are used in the research to assess the effect toward the implementation of Corporate Social Responsibility (CSR) in a company. The sampling method used is purposive... see more

Pags. 257 - 274  

puguh kurniawan

Masyarakat yang melakukan penimbunan barang memang belum memahami etika bisnis islam yang didalamnya berisi nilai-nilai dan aturan-aturan dalam berbisnis dan masyarakat yang melakukan penimbunan barang mereka tidak memperhatikan enam prinsip dalam etika b... see more

Pags. 275 - 281  

Stefani Chrystabel, Aprina Nugrahesthy Sulistya Hapsari

This study aims to determine the shifting role of internal auditors in supporting the realization of good corporate governance by reviewing 44 journals related to the role of internal auditors and then analyzing to get a paradigm related to the role of in... see more

Pags. 282 - 310  

Yusuf Ramadanto, Romat Saragih

The service sector is an important sector because of its role as job creation, enchancing competitiveness and having an influence on economic growth in Indonesia, so quality human resources are needed to help companies achieve their goals. Quality human r... see more

Pags. 326 - 336  

Icuk Rangga Bawono, Triani Arofah, Berlian Muhammad S. Ubay

This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information a... see more

Pags. 337 - 356  

Muhammad Nawawi

The purpose of this study is to provide empirical evidence and analyze the effect of the implementation of enterprise resources planning (ERP) on firm  performance. This study is an empirical study on manufacturing companies that implement ERP system... see more

Pags. 357 - 378  

Oldsie Meizilya Mizal, Chandra Wijayangka

 This research is motivated by the low level of adoption of E-commerce by MSMEs in the city of Bandung. Based on the pre-survey, there are difficulties faced by SMEs in adopting e-commerce, one of which is the lack of available facilities. The Fashio... see more

Pags. 379 - 389  

Martonius Ndruru, Pelita Br. Silaban, Jenni Sihaloho, Kwinta Monika Manurung, Tetty Tiurma Uli Sipahutar

Tujuan penelitian adalah untuk mengetahui pengaruh profitabilitas, leverage dan likuiditas terhadap nilai perusahaan. Metode pengumpulan sampel pada penelitian ini menggunakan pendekatan non-probability sampling dengan teknik purposive sampling. Jumlah sa... see more

Pags. 390 - 405  

Samuel Fernandes Siregar, Devi Devi, Rani Delviana Girsang, Wenny Anggresia Ginting

This research has the purpose of analyzing probable influence towards audit cost in manufacturing companies recorded in the Indonesian Stock Exchange in 2016-2018. The factors used in the research are company size, public accountant office size, audit com... see more

Pags. 406 - 423  

Jessy Safitri Sitorus, Nokia Ismeralda Tanasya, Rizki Fadillah, Yomarni Gulo

The research aims to find out how the influence of Financial Leverage, Dividend Policy, and Earning Per Share on the Value of Companies in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). The population taken is all ... see more

Pags. 424 - 440  

Kason Kason, Calvin Angkasa, Yuli Gozali Gozali, Regina Alya Wijaya, Thomas Firdaus Hutahean

Penelitian ini dilakukan dengan tujuan untuk melihat pengaruh dan menganalisis perbandingan keakuratan dari Model Grover, Springate dan Altman Z-Score dalam memprediksi Financial Distress pada perusahaan pertambangan yang terdaftar di BEI pada tahun ... see more

Pags. 441 - 458  

Nadia Fathurrahmi Lawita

This study intends to understand the influence of Accounting Information System (AIS) on internal control in a company that utilizes AIS. This research uses a qualitative research method so the results are presented using descriptive analysis. The discuss... see more

Pags. 459 - 471  

Decly Natalia, Desy Nafika Manurung, Friska Nduru, Wilsa Road Betterment Sitepu

ABSTRACT Stock Prices. The data is sourced from to the financial statements of the Basic Industry and Chemical sectors listed The purpose of this study can explain how the influence of  Return On Equity (ROE) Debt To Equity Ratio (DER), Current ... see more

Pags. 472 - 492  

Hida Hiyanti, Tettet Fitrijanti, Citra Sukmadilaga

This research aims to examine factors that influence intention to give cash waqf linked sukuk that consists of literacy and religiosity This research uses quantitative methods through SmartPLS 3.0 and SEM (Structural Equation Modeling) analysis model. Dat... see more

Pags. 493 - 507  

Ni Made Wili Candera Dewi, Muhammad Yahya Arwiyah

Human resources are a reference for the company in achieving company or organizational goals. One way that companies can do to be able to manage and improve the quality of performance and human resources is to pay attention to employee work hours and lead... see more

Pags. 508 - 515  

Mulati Bernadenta, Hotber Hutabarat, Fransiska Siahaan, Keumala Hayati

Penelitian ini dilakukan guna untuk dapat memahami Pengaruh Tingkat Pendidikan, Etika Auditor, dan Pengalaman Auditor terhadap Kualitas Audit pada BPKP Sumatera Utara. Dalam penelitian menggunakan data elementer atau datang yang diperoleh secara langsung ... see more

Pags. 516 - 526  

Hendra Sumarlin, Arie Pratania Putri, Jessin Spazzer, Gusvita Andresa, Miko Yoshida

The purpose of this study was to determine and analyze the effect of Profitability, Managerial Ownership, Leverage, Liquidity and Growth of Sales on Dividend Policy on consumer goods industry companies in the Indonesia Stock Exchange (BEI) in 2014-2017. Q... see more

Pags. 527 - 546  

SITI DINI, BETSAIDA PASARIBU, ALFONSUS HENDRIN GEA, LANI MARIA MAGDALENA SIREGAR

This study aims to determine whether Return On Assets, Current Ratio, Debt to Equity Ratio, and Earning Per Share partially and simultaneously have a significant effect on Dividend Policy in Companies in Various Industry Sectors listed on the Indonesia St... see more

Pags. 547 - 565  

Febry Tresia Simamora, Herlina Novita, Yozzi Alfaredo Cantona

ABSTRAK Penelitian bertujuan dalam menganalisa dan menilai pengaruh likuiditas, profitabilitas, solvabilitas, serta ukuran perusahaan terhadap nilai perusahaan di perseroan aneka industri tertera pada Bursa Efek Indonesia tahun 2015-2017. Adapun populasi ... see more

Pags. 566 - 587  

Dwika Lydia Fransiska, Ike Rukmana Sari, Josep Hulu, Erwis Fayron Siburian, Annisha Dwi Tami

The consumer goods industry has experienced slowing growth in recent years which has resulted in increasingly fierce and heated competition between companies and involving a variety of local and imported brands. The population of this research is 51 Consu... see more

Pags. 588 - 600  

Risdayanti Sinaga, Betti Sulastri Marbun, Johannes R Sianturi, Jessy Safitri Sitorus

This research was held to examine the effect of working capital turnover, current ratio and   firm size on profitability partially or simultaneously on manufacturing companies basic and chemical industry listed in Indonesia Stock Exchange in 201... see more

Pags. 601 - 621  

RUKIAH RUKIAH

This research is motivated by the existence of a hole in the ban in the village of Gunung Tua Julu, one of the villages located in Panyabungan District, Mandailing Natal Regency, which has natural potential that is still preserved until now, one of which ... see more

Pags. 622 - 636  

Rosinta Romauli Situmeang, Steven Winata, Felix Cen, Steven .

The purpose of this study was to examine and analyze the influence of Customer Motivation, Personal Selling and Product Quality on Purchasing Decisions of king crab brand rice at PT Bendy Jaya Mandiri Medan. Decrease in the Purchase Decision of Crab King ... see more

Pags. 637 - 644  

celine kristanto, Arie Pratania Putri, Melisa Melisa, Suriyani Suriyani

This research was conducted to test and analyze whether there is an effect of managerial ownership, dividend policy, profitability, debt policy and investment decisions on firm value. This study used secondary data from financial statements downloaded fro... see more

Pags. 645 - 662  

Arisman Mendrofa, Tiara Devi Rajagukguk, Renni Erawati Nababan, Jen Meilan Silalahi, Deasy Arisandy Aruan

This study aims to determine the factors that influence dividend policy in consumer goods industry companies. The research method used is quantitative. This type of quantitative descriptive research is based on a population level of 50 companies and a sam... see more

Pags. 663 - 684  

Amjad Syarif, Arry Widodo

One of the official workshop companies owned by Toyota is Auto2000 Asia Afrika Bandung. Customer satisfaction in Auto2000 Asia Afrika Bandung is said to decline, according to data Auto2000 Asia Afrika Bandung in the range of April 2018-April 2019 There is... see more

Pags. 685 - 701  

Aidil Amin Effendy, Denok Sunarsi

This study aims to determine the students' perceptions of the ability in establishing UMKM and how effective the online promotion of UMKM is in the city of South Tangerang.This research method uses qualitative methods, by gaining a deep understanding of d... see more

Pags. 702 - 714  

Mahnun Mas’adi, Aria Aji Priyanto, Ahmad Nurhadi

Penelitian ini bertujuan untuk mengetahui bagaimana strategi pengolahan sampah di TPST se kecamatan Pamulang dan kekuatan, kelemahan, peluang dan ancaman strategi di TPST se Kecamatan Pamulang di Kota Tangerang Selatan.Metode Penilitian ini menggunakan me... see more

Pags. 715 - 727  

Muhammad Agung Anggoro, Nensi Feronika Siburian, Rizky Dwi Sartika, Silvia Pasaribu, Rainal Putra Anriko Panggabean

This study was conducted to determine the effect of the physical work environment, work performance appraisal, and the provision of incentives on employees working performance at PDAM Tirtanadi Sei Agul branch office. The sampling technique in this study ... see more

Pags. 728 - 738  

Hamonangan Hamonangan

The potential resources that exist within the mosque are the main assets that are valuable in developing a mosque-based economy. With a mosque-based economic development strategy through human resources, Baitul Maal, ZISWAF funds, and other mosque economi... see more

Pags. 739 - 760  

Alinda Rahmawati Kusuma Dewi, Agustina Prativi Nugraheni

This study aims to determine how the implementation of the management of assets / goods belonging to the area in the City of Manpower Magelang Office is in accordance with Minister of Home Affairs Regulation No. 19 of 2016. This study uses descriptive res... see more

Pags. 761 - 776  

Frendy Fangestu, Laura Liawardi, Cindy Cindy, Yosephin Ade Putra, Jenny Jenny, Adam Afiezan

The research aims to analyze the effect of financial performance, corporate governance (GCG) and corporate social responsibility (CSR) on the company value of mining companies listed at Indonesia Stock Exchange. This research is using quantitative method ... see more

Pags. 777 - 293  

Desta Jess Wijaya Telaumbanua, Jenny Indah Dwisyafitri, Bella Sherlia, Hermanto Hutabalian, Rahmad Rahmad, Wenny Anggeresia Ginting

The purpose of this study is to look at the effect of auditors, size of a public accounting firm, and profit and loss will Audit Report Lag on manufacturing companies listed on the Stock Exchange in the period 2016-2018. This type of research is qualitati... see more

Pags. 794 - 810  

Faldy ., Jefri ., Demak Claudia Yosephine Simanjuntak

This research was conducted at PT Kedaung Medan Industrial which is engaged in the production of household appliances such as glass, plates and so on. Decrease in purchasing decisions caused by price, sales promotion and product quality. Quantitative appr... see more

Pags. 811 - 823  

Desi May Sari Nainggolan, Christine Nathalia, Hestia Amalia Br Tarigan, Peronika Siburian, Jholant Bringg Luck Amelia Br Sinaga

This study aims to determine the effect of working capital, solvency and liquidity partially or simultaneously significantly influence the profitability of infrastructure, transportation and utility companies listed on the Indonesia stock exchange period ... see more

Pags. 824 - 839  

Rosinta Romauli Situmeang, Yuwanndy ., Veronika ., Cindy Yeohan

The purpose of this study was to test and analyze the effect of product quality, distribution channels and customer satisfaction on customer loyalty , the decrease in customer loyalty is due to the inadequate product quality ,distribution channels and cus... see more

Pags. 840 - 849  

Moni Febrianti, Erwin ., Jendrius .

The PLPBK community development program is a centralized poverty settlement program to reduce dense areas, slums and poverty. This research is done to see the participatory communication process happens and obstacles affects the action of PLPBK program at... see more

Pags. 850 - 867  

Helmi Putra, Erwin ., Ifdal .

The minimum percentage of green open public place in Payakumbuh according to the Payakumbuh Regional Government Work Plan (RKPD) has not yet achieved the mandate of the low of the Republic of Indonesia number 26 of 2007. In 2014 the percentage of public g... see more

Pags. 868 - 883  

Dandy Adimas Dwi Putra, Anita Silvianita

This study aims to determine and analyze the relationship of Knowledge Sharing Enablers consisting of the dimensions of Enjoyment in Helping Others, Knowledge Self-Efficacy, Top Management Support, Organizational Rewards and ICT Use on Employee Performanc... see more

Pags. 884 - 905  

Dian Fitri Ambarita, Putri Hardianti Hasibuan, Lawra Invokavita Sinambela, Nurmaidah Ginting

This journal aims to test whether leadership, motivation, and work discipline affect employee performance in companies engaged in telecommunications. This journal is a type of quantitative descriptive research, which uses data sourced from PT. Rayateh Uta... see more

Pags. 906 - 923  

Lusiana Anggita Sagala, Monalisa Panjaitan, Titin Krystinawati

Researchers conducted research using sampling techniques and descriptive data of the company's industrial sector of consumer goods that have been registered in IDX for 3 years from 2015-2017 per the criteria of research samples. And the results obtained b... see more

Pags. 924 - 937  

Teguh Warsito

This paper investigates the determinants of income disparities among regions in Indonesia. An approach used to analyze the causes of this disparity is to break down the determinants of the regional productivity. These factors are the significant role of a... see more

Pags. 938 - 956  

Irfan Suadi Panggabean, Siti Hartina, Denni Krisdayanti Manurung, Frisky Yose Stevany Sianturi, Friska Darnawaty Sitorus

Real Estate Companies are one of the business players on the Indonesia Stock Exchange in Property and have an important role in Indonesia's development. However, basically companies listed on the Indonesian Stock Exchange cannot be separated from stock pr... see more

Pags. 957 - 980  

Shelly Alemina Br Surbakti, Yois Nelsari Malau

Dalam penelitian, ini tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel current ratio, net profit margin dan debt to equity ratio terhadap ROA. Populasi perusahaan&nb... see more

Pags. 981 - 997  

Nabila Pratiwi, Ai Lili Yuliati

Pola hidup modern yang dipengaruhi perkembangan teknologi menjadikan masyarakat lebih melek terhadap produk-produk global yang semakin marak berkembang dan memperluas pasarnya. Perubahan pola hidup tersebut berdampak pada kecenderungan mereka dalam mengko... see more

Pags. 998 - 1009  

Destika Lase, Refany ., Cia Cia Na, Vivi Sumanti, Enda Noviyanti Simorangkir

The purpose of this research journal is to analyze and determine the effect of Quick Ratio, Working Capital Turnover and Debt to Asset Ratio Against Return on Assets in Utility and Transportation Infrastructure Sector Companies that are listed on the Indo... see more

Pags. 1010 - 1024  

Annur Haqqowi, Ira Rohani Sitanggang, Mesra Ambarita, Anjelina Octaviana

Penelitian ini bertujuan untuk mengetahui pengaruh variabel likuiditas, solvabilitas dan rentabilitas terhadap pertumbuhan laba. Populasi penelitian ini diperoleh 14 perusahaan yang terseleksi menggunakan purposive sampling dengan kriteria tertentu s... see more

Pags. 1025 - 1039  

Eraima Wati Tamba, Yomi Ibrena Br Surbakti, Melvasari Sitohang, Yois Nelsari Malau

This study aims to determine the effect of local revenue, balanced funds, investment, labor on economic growth in the province of North Sumatra. The types of data used in this study are secondary data, time series and cross-sectional data from districts /... see more

Pags. 1040 - 1060  

Ratih Anggoro Wilis, Andini Nurwulandari

This study aims to analyze the effect of E-Service Quality, E-Trust, Price, Brand Image to the E-Satisfaction, and E-Loyalty of Online Travel Agent Traveloka. This research method uses a quantitative approach with a survey method with Structural Equa... see more

Pags. 1061 - 1099  

Wulandari ., Erica Halim, Evi ., Hartono ., Mariska Sisillia

Tujuan penelitian ini untuk menguji dan menganalisis pengaruh Debt To Equity Ratio, Perputaran Persediaan dan Perputaran Modal Kerja terhadap Profitabilitas pada perusahaan manufaktur sub sektor makanan dan minuman periode 2014-2018, baik secara parsial m... see more

Pags. 1100 - 1113  

Jihan Muthi'ah Khairunnisa, Majidah ., Kurnia .

This study aims to determine the effect of financial distress, tax planning, firm size, audit committe and audit quality on earning management on infrastructure, utilities and transportation company listed on Indonesia Stock Exchange (IDX) period 2015-201... see more

Pags. 1114 - 1131  

Zulfirman Pakpahan, Ayu Parlina, Jodi Akbar Trisinggih, Josua Panggabean, Deasy Arisandy Aruan

This study aims to examine the effect of Current Ratio (CR), Debt to Assets Ratio (DAR), Capital Intensity (IM), and Net Profit Margin (NPM) on Financial Performance in infrastructure sector companies on the Indonesia Stock Exchange (BEI) 2015- Period. 20... see more

Pags. 1132 - 1147  

Sonia Thresia Pardede, Kenny Mok Sa, Rosinta Romauli Situmeang

This research was conducted to analyze and examine the effect of price, promotion, and facilities on purchasing decisions of Samurai spray paint at PT. Wstandard Mega Abadi. The total population is 152 customers, using the Slovin formula, a sample of 110 ... see more

Pags. 1148 - 1157  

riama elfriede tinambunan, Barita Ria Evisstella Simanjuntak, Yuti Tasha Utami, Damai Yanti Meisarah Siallagan, Enda Noviyanti Simorangkir

The objective of this research is to determine the effect of Fixed Assets Turnover, current ratio, cash turnover to profitability in basic and chemical industries company which is listed in The Indonesia Stock Exchange. This research is implemented to 75 ... see more

Pags. 1158 - 1173  

Nina Purnasari, Uli Paramita Br Sitanggang, Winda Lestari, Rohma Dearni Purba, Vina Juliarta

Current ratio, debt to equity ratio, asset return, total asset turnover, asset growth to policy dividends, simultaneously or partially on Manufacturing Companies listed on the Indonesia Stock Exchange in the 2015-2017 period. Independent research variable... see more

Pags. 1174 - 1189  

Nuraini Nawad Suhaimah, Chaerudin .

Evaluating changes in the company's resources, whether the company's performance represents an increase, is static or a decrease is the benefit of the company's financial performance assessment. This research was conducted to know whether there is a diffe... see more

Pags. 1190 - 1204  

Monica Angelia, Dhea Monica br Ginting, Doni Krisnawan Hutagalung, Keumala Hayati

The research objective is to determine the effect of knowledge on the quality of the work of the auditor, the effect of accountability on the quality of the work of the auditor, the effect of professionalism on the quality of the work of the auditor and t... see more

Pags. 1205 - 1221  

Resti Puspita Laoli, Febri Valentinus Situmorang, Benny Rojeston Marnaek Nainggolan

This study aims to examine the economic growth of district and municipal governments in North Sumatra Province. Based on this type of research, this research is qualitative research. The population in this study were districts and cities in the province o... see more

Pags. 1222 - 1236  

Siti Dini, Iin Octavia Sibaran, Oktorina Maria M. Sitorus, Dika Ayu Pratiwi Br Tarigan, Devi Simbolon

This study aims to examine the effect of dividends partially and simultaneously, debt policy and profitability with firm value. Where the independent variables in this study are dividends, debt policy, and profitability, while the dependent variable is fi... see more

Pags. 1237 - 1255  

Nina Purnasari, Windi Audina Siahaan, Yuliana Tinambunan, Riva Sahira Purba, Elisabet Butar-butar

This study aims to determine the effect of working capital, current ratio, company activity and company debt ratio on profitability in manufacturing companies listed on the Indonesian Stock Exchange. This research uses quantitative methods. Collecting dat... see more

Pags. 1256 - 1283  

Tri Mardalena, diky budiman

The purpose of this study is to determine how the leased boat management system in Tanjung Balai Karimun shipping service company. The method used in this research is a descriptive qualitative method with a qualitative approach. The results of this study ... see more

Pags. 1284 - 1309  

Silvia Anggraini, Nidya Dudija

This research was conducted at CV. Semar and CV. Punakawan Semar Bandung which aims to determine the application and influence of transformational leadership styles and compensation for employee engagement on CV. Semar and CV. Punakawan Semar Bandung. The... see more

Pags. 1310 - 1324  

Arif Surahman

Pengangguran pada angkatan kerja muda merupakan sebuah masalah yang dihadapi oleh banyak negara. Penelitian yang kami lakukan menggunakan 96 responden yang berdomisili di Tangerang Selatan. Kami menggunakan quesioner untuk mengetahui umur dan pengeluaran ... see more

Pags. 1325 - 1335  

Rudy Bodewyn Mangasa Tua, Arif Surahman

Teknologi keuangan telah menyebabkan perubahan konsumen dari bank kepada pinjaman online. Penelitian ini menggunakan regresi Multinomial untuk menyelidiki bagaimana efek dari inklusi keuangan, kepuasan terhadap layanan Customer Service, pengetahuan terhad... see more

Pags. 1336 - 1359  

Magfirah ., Elva Ronaning Roem, Aidinil Zetra

This research aims to describe how the communication process of the Health Office in gay counseling in Padang city . Researchers also tried to analyze the factors emergence of gay presence reality in  Padang City and found a model of health communica... see more

Pags. 1360 - 1379  

David Triyono, Erlitawati Kaharudin

This study is useful for analizying the effect of operating cash flow, investment cash flow, funding cash flow and profit for the current year on stock prices in blue chip stocks listed on the Indonesian stock exchange. Sample in this case study is the un... see more

Pags. 1380 - 1394  

mitra karlina situmorang, Arni Plorida Banjarnahor, Lastri Yeni Manullang, Wilsa Road Betterment Sitepu

The capital structure balances the use of own capital with the use of debt,which means how much own capital and how much debt will be used, So as to produce an optimal capital structure.The purpose of study is to determine the effect of bussines risk, sal... see more

Pags. 1395 - 1414  

Redzki Kurnia Putra, Khairunnisa .

One of a financial institution which is bank organized activities to collect funds from people and collect the funds to the people who needed. At the end of the business period, each company had to prepare financial reports through financial statement ana... see more

Pags. 1415 - 1433  

Meta Clara, Wina Wirdani Manalu, Cahaya Deviana Naiborhu, Nurmaidah Ginting

The Effect of Leadership Competence and Work Environment on Employee Performance is a valuable aspect that needs to be considered for every company organization to support the overall improvement of employee performance. Therefore this study intends to un... see more

Pags. 1434 - 1454  

Iwan Setyawan, Aris Fatoni

The purpose of this study was to determine the contribution of organizational commitment, job involvement and training in improving the performance of members of non-profit organizations and their impact on improving the quality of service to the communit... see more

Pags. 1455 - 1482  

Miftakul Huda, Nurhidayati .

The purpose of this research background to the problem in this study is based on the problems that have occurred including an increase in complaints from customers due to defective products from 2015 to 2019 and a decrease in the customer satisfaction ind... see more

Pags. 1483 - 1505  

Novia Chris Monica, Nanu Hasanuh

This research objective was to identify effect of Return On Assets (ROA), Return On Equity (ROE), and Earning Per Share (EPS) partially and simultaneously on the Stock Price of Company. Data were collected from annual report of eight service companies lis... see more

Pags. 1506 - 1515  

Fitri ., Sarnawiah ., Narto Irawan Otoluwa

Financial attitude is an important component in financial literacy. This study aims to develop and validate student financial attitude instruments. This study involved 50 participants and this was in accordance with the number of samples using the Rasch m... see more

Pags. 1516 - 1523  

Mustari ., Yonariza ., Rusda Khairati

Sebagian besar masyarakat Aceh Tamiang menjadi petani kelapa sawit dengan cara swadaya, untuk dapat tumbuh dan berproduksi, kelapa sawit membutuhkan pemanfaatan faktor-faktor produksi secara optimal. Penelitian ini bertujuan untuk mengetahui faktor-faktor... see more

Pags. 1524 - 1542  

Sihabudin .

Era globlasisasi dan informasi yang sedang berkembang pesat saat ini, persaingan di dunia usaha menunjukkan perkembangan yang sangat signifikan. Terlebih dengan hadirnya produsen baru, baik dari  dalam dan luar negeri yang berlomba-lomba untuk berinv... see more

Pags. 1543 - 1555  

Dewi Puspasari, Kisthi Hanila Dewi, Pela Sopilah

Banks are financial institutions that function as intermediaries by accepting deposits from the public and then channeling them back in the form of credit. This research is motivated by the lack of optimal distribution of credit provided by banks, so this... see more

Pags. 1556 - 1566  

Mona Rizki Meldiana, Dedi Rianto Rahardi

In a business, it is necessary to have competency standards for employees and to conduct education and training programs on customer service as the main spearhead with customers. Service is a service that is prioritized in companies in the field of sales ... see more

Pags. 1567 - 1581