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Volume 6 Number 2 Year 2023

11 articles in this issue 

Intan Adi Irana, Damayanti Damayanti

This study aims to prove the effect of leverage, liquidity, and asset growth on systematic risk in companies that are members of the LQ-45 index on the Indonesia Stock Exchange. The population used in this study is companies that are members of the LQ-45 ... see more

Pags. 128 - 139  

Mastur Mastur, Tika Mariska, Opik Piqhi, Yusuf Riesata, Ranthy Pancasati

The reliability of the employees of the Serang District Hospital in terms of the results of the employee's performance. Performance results that prioritize the quality and quantity of their work can increase performance. Employee performance can be increa... see more

Pags. 140 - 152  

Laely Aghe Africa

Tujuan penelitian ini untuk menguji pengaruh Non Performing Financing terhadap kinerja keuangan yang diproksikan dengan ROE (Return on Equity) pada Bank Umum Syariah di Indonesia dan menguji kemampuan Dewan Pengawas Syariah untuk memoderasi pengaruh Non P... see more

Pags. 153 - 161  

Yunita Setiawati, Yulia Setyarini

Taxes play a very important role in state life, so the government makes various efforts to increase state income. One way is by implementing an independent statistical system, but this also makes tax revenues very dependent on taxpayers' awareness and com... see more

Pags. 162 - 174  

Sherli Wahyuni Dwi Afriani, Isnurhadi Isnurhadi, Yuliani Yuliani

Investment decision is a person's decision to allocate funds to a certain asset with the aim of obtaining profits in the future. This research aims to examine the influence of financial literacy and risk tolerance on investment decisions. The population i... see more

Pags. 175 - 185  

Siti Shoimah, Ali Muhajir, Muhammad Rosyid

Globalisasi, sistem komputerisasi dan kemajuan teknologi menyebabkan persaingan usaha yang kompetitif di semua sektor bisnis. Meskipun Usaha Mikro Kecil dan Menengah (UMKM) mampu menciptakan lebih dari 80% pekerjaan dan 61,97% dalam PDB (Produk Domestik B... see more

Pags. 186 - 200  

Reza Cholifah Dwi Yulianti, Yoosita Aulia, Alberta Esti Handayani

Penelitian bertujuan: Untuk menguji dan membuktikan pengaruh Earning Per Share,, Price Earning Ratio dan Leverage terhadap profitabilitas; Untuk menguji dan membuktikan pengaruh Earning Per Share, Price Earning Ratio, Leverage dan Profitabilitas terhadap ... see more

Pags. 201 - 215  

Cindy Alvionia Alvionia, Markoni Markoni, Fauzan Fauzan

Studi mengetahui pengaruh pemasaran elektronik (X1), media sosial, (X2), dan pemasaran digital (X3) terhadap keputusan pembelian (Y) konsumen Toko KZ All Shop Kota Bengkulu. Dengan menggunakan metode skala Likert, mereka menyebarkan kuesioner kepada respo... see more

Pags. 216 - 226  

Ahmad Yani Syaikhudin, Ariefah Sundari, Ahmad Fathur Rozi

ABSTRACTIn the current era of globalization, almost all companies follow business competition that needs to be tight this is done for competitive competition, this is where the role of human resources will compete for quality and performance capacity to f... see more

Pags. 227 - 235  

Rena Feri Wijayanti, Tri Yulistyawati Evelina, Lina Budiarti, Joni Dwi Pribadi

The research's purpose is to examine the effect of consumers' psychological factors consist of motivation, perception, learning, beliefs, and attitudes toward online purchase decisions. This research focuses on Gen Z in the Malang Raya that have made purc... see more

Pags. 236 - 247  

Yupianti Yupianti, Erni Yanti Natalia

In the business of world, fraud or deviant behavior is often encountered, one of which is accounting fraud. Accounting fraud is an act that is against the law and is an act of dishonesty committed by someone inside or outside a company. The purpose of thi... see more

Pags. 248 - 260