5 articles in this issue
Muhammad Junaid Kamaruddin, Yoga Fauzi, Ela Elliyana
This study aims to analyze whether there is a significant influence between Transaction Speed and the Decision to Use and Partner Quantity on the Top Up Facility. The population in this study are all people who use fintech ovo in the Jakarta area. The sam... see more
Suyatno, Ranthy Pancasasti
Background: Employee performance is an aspect that must be considered by every company. Because if the employee's performance is not good, it will affect the progress and development of the company in the future. However, in recent years the performance o... see more
Rismawati, Indra Pahala, I Gusti Ketut Agung Ulupui
Accounting research has traditionally been emphasized from a quantitative and rational perspective. However, accounting as a social science encompasses deeper and more diverse dimensions, including spirituality. This article explores the potential of inte... see more
Obing Zaid Sobir, Silvana Syah, Agung Dharmawan Buchdadi, Harisman
The determinant of the capital structure of retail companies listed on the Indonesia Stock Exchange (IDX) is the factors that influence how companies in this sector decide to finance their operations, including how they incorporate debt and equity into th... see more
Nurul Kamila, Triyogo Moelyo Adhi, Ditya Saputro Aji
This research is intended to reveal the effect of tax avoidance, operational cash flow, company size and Return on Assets (ROA) to the cost of debt in coal mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2022. Mult... see more