34 articles in this issue
Sakinah AS
This study aims to analyze the effect of locus of control consisting of internal locus and external locus on job satisfaction, the sample in this study is the driver who is a partner in an online transportation company in the city of Jambi. Data collectio... see more
Fahrizal Fahrizal
The roles of small enterprises in supporting economic growth, either covering locally or nationally, may not be taken for granted. It is proven by the fact that when Indonesia was stricken by an economic crisis the small enterprises relatively stable. In ... see more
Ismail Buhari
Human resources (HR) is a very important factor that cannot even be separated from an organization, moreover a country or government organization. The success or failure of an organization is very dependent on the ability of human resources in moving mana... see more
Suwarto Suwarto
The purpose of this study is to find out: (1) an overview of work discipline, and employee motivation at the Jambi Province Human Resources Development Agency. (2) To determine the effect of work discipline on employee motivation at the Jambi Province Hum... see more
Heri Faisal Harahap
This research was aimed to know the financial performance of the Central Tapanuli regency government in 2016-2018. This research is quantitative descriptive. The research used secondary data in form of Financial Report of Central Tapanuli regency in 2016-... see more
Dian Eva Marlinda,Kartika Hendra Titisari,Endang Masitoh
Tax Avoidance is a taxpayer's attempt to exploit the legal gap for the tax to be minimized. The study aims to empirically know the influence of good corporate governance (independent Board of Commissioners, institutional ownership, Audit Committee), profi... see more
Elvina Dwi Anita,Kartika Hendra Titisari,Siti Nurlaela
Taxes are the country's biggest income support but are against the interests of companies that consider taxes to be a deduction from income. Differences in interests have caused many tax avoidance cases to minimize tax payments. The purpose of this study ... see more
Diana Rizky Safitri,Estro Dariatno Sihaloho
This research aims to determine whether the area called as a rice barn in Indonesia can alleviate the poverty problem in the region. East Java is Indonesia's rice barn with a total production of 16.1% of the total rice production in Indonesia. This resear... see more
Ummu Auliyah,Suhairi Suhairi,Nini Syofri Yeni
This study aims to determine the effect of grant expenditure, social assistance expenditure, financial aid expenditure and public facility expenditure on incumbent election in the General Election of Regional Head conducted in 2017. The type of this resea... see more
Dwila Maresti,Sriwahyuni Riza
The purpose of this study was to determine the level of health of a Savings and Loan Cooperative and Sharia Financing (KSPPS) in one of the Padang City sub-districts namely Tanah Sirah Piai Nan XX in 3 (three) years of operation. The research is intended ... see more
Muhammad Syukri
Billboard tax is one of the many taxes in the city of Pekanbaru where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potenti... see more
Cicilia Erna Susilawati
Trading in the stock market occur due to differences in opinion on the expected value of the securities. In the other side, asymmetric information between investors and companies caused the stock price does not reflect the real price. So, asymmetric infor... see more
Mohammad Ihsan,Ade Perdana Siregar
The world of tourism is something that has an important influence on the development and development of a country. The development of tourism will not be separated from physical and non-physical elements. Physical and non-physical elements will be conside... see more
Erna Pratika Sari,Anita Wijayanti,Purnama Siddi
Valuation of stock prices is very important to be carried out by shareholders because stocks is promising type of investment. Examining the effect of of PER, GPM, ROE and operating cash flow on stock prices in companies listed on the Jakarta Islamic Index... see more
Fitriyana Rahmadani,Anita Wijayanti,Rosa Nikmatul Fajri
This paper examines the determinants of income smoothing focusing on consumer goods industry sector of BEI of 2014 to 2018 for 24 firms, including 120 observations. The independent variables used are political costs, auditor quality and cash holding. Poli... see more
Farida Nur Isnaini,Abdul Aziz Ahmad,Suharno Suharno
This study aims to analyze the effect of population, education, regional Minimum Wages, inflation, and Gross Regional Domestic Product on poverty and analyze poverty trends in Wonosobo Regency. This study uses secondary data in the form of time series dat... see more
Mega Silviana,Anita Wijayanti,Purnama Siddi
Stock prices are influenced by various factors. High stock prices can attract investors. research aims to find out whether the stock price is influenced by BVPS, TATO, FZ, EPS, PER. Study population of 14 food and beverage companies in 2015-2018. Wi... see more
Adinda Solida,Elvira Luthan,Nini Sofriyeni
This study aims to examine and analyze the influence of factors that can influence underpricing during an IPO (Initial Public Offering) on the Indonesia Stock Exchange in the 2014-2018 period. This research uses quantitative research methods. The type of ... see more
Arna Suryani,Elia Rossa
This research aims at finding out and analyzing how good corporate governance produces financial statement which has a certain quality that affects the company's financial performance. The population of this research is a sub-sector of the property listed... see more
M Zahari MS
Local Own Revenue (PAD) is an important source for the formation of regional finances to be allocated for regional expenditure. This study aims to analyze the potential sources of regional own-source revenues and their effects on capital expenditure in Ja... see more
Amilia Paramita Sari
This research seeks to verify and explain the role foreign ownership, leverage, and profitability to Disclosure of Coorporate Social Responsibility. While the method used is a method of multiple linear regression analysis. The data used in this study is t... see more
Azizah Azizah
Stores an electronic Monument Jambi aims specifically carry out the process of buying and selling electronic goods to the general public. Stores an electronic Monument Jambi consists of Chairman, cashier, sales, warehouse and employee sections. Simple lin... see more
Tika Marga Pratiwi,Anita Wijayanti,Rosa Nikmatul Fajri
The use of high tax avoidance tactics by companies makes the target of government revenue not achieved. Thus making it the basis for testing capital intensity, leverage, advertising expense, executive compensation in influencing tax avoidance. Obtained a ... see more
Jasasila Jasasila
The problem of this research is How the Development and Effectiveness of the Implementation of Village Fund Management in the Batang Hari District Inspectorate, with the aim of the research 1) To Know the Procedure of the Implementation of Village Fund Su... see more
Rinda Siaga Pangestuti
This study is aimed to provide an evaluation of banking performance in ASEAN given the inclusion of the ASEAN Economic Community (AEC) which is associated with an increase in potential systemic risk. Some of the main findings in this study are: (a) the in... see more
Harun Arasyid,Rinda Siaga Pangestuti
The research on systemic risk is important to carry out in view of the alleged repetition of the eight-year crisis cycle affecting the market. The data of average stock returns calculation in almost all sample countries was negative in 2011 and repeated a... see more
Medelyn Sonya Mikoshi
This research aimed to identify and to get empirical evidence of the effect of clarity of target budgets, control accounting, systems reporting on accountability performance. This study was 20 KONI registered in west sumatera with a total sample of 40 com... see more
Mutiara Candra
This research aimed to identify and to get empirical evidence of the effect of the structure of authority that is broken down into formal and informal authority structures, the characteristics of regional financial information systems and managers' behavi... see more
Niken Tri Mulatsari,Anita Wijayanti,Yuli Chomsatu Samrotun
The stock price will affect someone to invest in a company. This study aims to determine whether the influence of tax avoidance, institutional ownership and financial performance on stock prices. This financial performance measurement uses the proxy of Ne... see more
Desy Fitri Astuti,Riana Rahmawati Dewi,Rosa Nikmatul Fajri
Tax Avoidance is an effort to minimize the tax burden that is still in the realm of tax law. The purpose of the study was to analyze corporate governance and sales growth on tax avoidance. The research population is 70 basic and chemical industry companie... see more
Aprilia Wimas Indrayani,Anita Wijayanti,Yuli Chomsatu Samrotun
Stock price is one important indicator in a company, this shows how much interest investors to invest in a company. The stock price is also an indicator of the success of management in managing the company. the purpose of this study was to analyze the eff... see more
Chorina Elsa Fatika,Suhendro Suhendro,Anita Wijayanti
The purpose of this study is to examine and analyze the factors that influence the capital structure. The independent variables in this study are profitability, liquidity, asset structure, and company size. The population in this study are food and bevera... see more
Nurul Aryanti,Riana Rachmawati Dewi,Purnama Siddi
This study examines and analyzes the factors that influence capital structure. Independent variables in this study are company size, liquidity, profitability and asset structure. The population in this study are mining companies listed on the ... see more
Viona Azzahra,Elvira Luthan,Amy Fontanella
Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out b... see more