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Volume 6 Number 2 Year 2073

15 articles in this issue 

Grenadi Boermawan, Rizka Indri Arfianti

Semua perusahaan memiliki tujuan yang sama yaitu untuk mencari atau mendapatkan keuntungan sebanyak-banyaknya. Membuat beberapa pihak baik disengaja maupun tidak disengaja melakukan kesalahan dalam menyajikan laporan keuangan perusahaan. Kesalahan dalam m... see more

Pags. 173 - 186  

Amelia Sandra

ABSTRACTEvery company hopes to get a large amount of after-tax income, thus they have to make an effort to legally lower its tax as much as possible. This is known as tax aggressiveness. This research aims to test several factors that affect tax aggressiv... see more

Pags. 187 - 203  

Carissa Firdaus, Resi Ariyasa Qadri

The Covid-19 outbreak has a severe impact on Indonesia's food and beverage industry. The purpose of the study is to examine the business and growth plan, review the financial situation, and determine the intrinsic value of FAST firm shares. The research e... see more

Pags. 204 - 220  

Zan Ana Rizky, Anton Bawono

This study was conducted to know the effect of CAR, Size, CKPN, and NPF on Sharia Banking FDR with TPF as the intervening variable BUS in 2016-2021. This type of research uses quantitative with multiple regression analysis as data analysis sourced from se... see more

CAR |  Size |  CKPN |  NPF |  TPF |  FDR
Pags. 221 - 232  

zidni husnia fachrunnisa, Lulu Amalia Nusron, baniady gennody pronosokodewo

Penelitian ini bertujuan untuk mengetahui reaksi pasar saham terhadap pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali pada industri makanan dan minuman. Reaksi pasar diketahui dengan menguji apakah harga saham dan volume perdagangan saham sebelum da... see more

Pags. 233 - 240  

Chintania Defa Pamella

The main purpose of this study is to examine the effect of financial literacy, financial attitudes, locus of control and income on financial management behavior in the millennial generation. The population of this research is the millennial generation, wh... see more

Pags. 241 - 253  

Salwa Anisa, Adi Irawan Setiyanto

The purpose of this study was to determine the influence of personality, family environment, and  entrepreneurship education on the entrepreneurial interest of Batam State Polytechnic students during the covid-19 pandemic. The research population is ... see more

Pags. 254 - 263  

Bella Seni Krisdiyanti

Penelitian dilakukan dengan maksud untuk melihat pengaruh ukuran perusahaan, likuiditas, dan kepemilikan saham publik terhadap kinerja lingkungan yang dimediasi oleh profitabilitas. Kajian ini memanfaatkan informasi pada laporan keuangan industri manufakt... see more

Pags. 264 - 278  

Shinta Kartika, Sugeng Riadi

Pandemi Covid-19 berdampak buruk terhadap ekonomi negara yang menyebabkan penurunan kinerja berbagai perusahaan. Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perbankan di Indonesia sebelum dan sesudah pandemi Covid-19, sumber data ... see more

Pags. 279 - 290  

Tiara Faradita, Nurul Aisyah Rachmawati

This study plans and analyzes the implications of tax compliance for Micro, Small and Medium Enterprises with a case study on MSME Madu Huwaida. The purpose of this research is to help MSMEs to plan their obligations as taxpayers according to the provisio... see more

Pags. 291 - 304  

Ines Hendri Kurnia, Afriyanti Hasanah

Penelitianiini bertujuan untuk menjelaskan faktor apa saja yang mempengaruhi minat mahasiswa dalam karir menjadi akuntan publik. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan uji Asumsi Klasik regresi linier berganda dan uji hipotesis ... see more

Pags. 305 - 313  

Arib Muhammady, Adi Irawan Setiyanto

Abstract. Institutions are one of the parties that cannot avoid various demands for changes and developments in the era of the industrial revolution 4.0. In dealing with these changes, institutions need a reliable and professional human resource (HR) in t... see more

Pags. 314 - 321  

Afriana Lomagio

Penelitian ini bertujuan untuk menganalisis piutang pembiayaan melalui rasio tunggakan dan rasio penagihan pada BFI Finance Indonesia Tbk periode tahun 2018-202. Hasil penelitian ini menunjukkan bahwa dalam penagihan dan tunggakan pada BFI Finance Indoens... see more

Pags. 322 - 329  

VINA KHOLISA DINUKA, Diah Amalia

Penelitian ini bertujuan untuk mengetahui pandangan perilaku dan faktor skeptisisme yang timbul pada mahasiswa akuntansi dalam penerapan Problem Based Learning (PBL) dan Project Based Learning (PjBL). Metode penelitian menggunakan kombinasi model/desain S... see more

Pags. 330 - 344  

Dede Medianty S, Hajan Hidayat

This study aims to examine the impact of Emotional Intelligence and Comprehension of the Accountant's Code of Ethics on the Ethical Sensitivity of Accounting Students. The sample of this research is active students from the accounting study program at the... see more

Pags. 345 - 354