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AJAR  

ISSN:    frecuency : 4   format : Electrónica

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Volume 6 Number 02 Year 2023

7 articles in this issue 

Ajeng Aprilyana Pratiwi, Diyah Santi Hariyani, Wenni Wahyuandari, Eni Minarni

The Covid-19 pandemic has had a major impact on the share prices of companies in Indonesia, while the sector that received positive sentiment amid the Covid-19 outbreak is the Pharmaceutical Company Sector. The purpose of this study is to analyse the effe... see more

 

Rohyana Nur Isnaeny, Dewi Susilowati

After the Covid-19 event, most MSMEs faced problems that impacted the sustainability of MSMEs businesses. The problems faced by most MSMEs include a decrease in asset value. Based on resource-based theory, companies can utilize strategic assets in the for... see more

 

Mutia Maulita Anggraeni, Sahmin Noholo, Amir Lukum

This research aimed to figure out the effect of training and the use of information technology on the quality of the financial statement of village-owned enterprises. This research employed a quantitative descriptive method where the data source of this r... see more

 

Ullanchiang Meillenia Tumbal, Robiyanto Robiyanto, Harijono Harijono

Many studies related to capital market efficiency have been carried out, but currently there is a lack of research on weak forms of market efficiency in other financial markets such as the technology market. The purpose of this study is to analyze the eff... see more

 

Fahria Azhar, Tenriwaru Tenriwaru, Arifin Arifin

The purpose of this research is to examine the relationship between the Self Assessment System Money Ethics and Tax Morality in relation to Tax Evasion at the South Makassar Primary Tax Office. The population in this study consists of individual taxpayers... see more

 

Sry Wahyuni, Ade Damayanti

This study aims to provide an overview of the green economy-based creativeeconomy in the Ramang-Ramang Tourism Village, Maros district, South Sulawesi. Theexistence of a tourist object has an impact on people's lives in the area of the tourist object.Both... see more

 

Hamzah Hamzah, Syaiful Bahri

This research aimed to examine the effect of profitability, leverage, and company’s size which were assumed have an impact to tax avoidance, tax avoidance proxied by effective tax rate (ETR), the research is causal associative with quantity approach, comp... see more