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Volume 7 Number 2 Year 2023

15 articles in this issue 

Aryanto Aryanto, Ida Farida

The specific objective of this research is to analyze the effect of the use of digital accounting on the quality of accounting information produced, the effect of using digital-based accounting on business performance, the effect of the quality of account... see more

Pags. 188 - 199  

Erniyawati Mustaqomah, Defi Citasari

Penelitian ini bertujuan untuk mengetahui pengaruh return on assets, return on equity, dan corporate social responsibility baik secara parsial maupun simultan terhadap nilai perusahaan pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia... see more

Pags. 200 - 207  

Inna Dwi Rohmasari, Zaki Fakhroni

Fenomena mengenai supply chain management yang dianggap menjadi faktor penting dalam meningkatkan daya saing perusahaan dan keunggulan kompetitif teruji dapat menghasilkan laba dan kinerja perusahaan. Sebagai salah satu indikator pertumbuhan yang digunaka... see more

Pags. 208 - 220  

Bella Puspita Rininda, Radna Nurmalina

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan terhadap kepuasan nasabah dalam menggunakan Mobile Banking. Sampel yang ditetapkan dalam penelitian ini adalah 100 responden mahasiswa Politeknik Negeri Tanah Laut yang menggunakan BRI ... see more

Pags. 221 - 229  

Meutia Handayani Handayani

This investigation examines the impact of accountability, transparency in village financial management, and village policies on community well-being in Ulee Kareng District, Banda Aceh City, both partially and together. The research was conducted quantita... see more

Pags. 230 - 239  

sumatriani sumatriani

The aims of this study is to simultaneously and partially test and analyze the impact of the Current Ratio, Debt to Equity Ratio, and Net Profit Margin on stock returns. This study's population consisted of 11 pharmaceutical companies registered on the In... see more

Pags. 240 - 256  

Rediyanto Putra, Ria Fitriani

BumDesa didirikan dengan tujuan untuk meningkatkan perekonomian desa, memaksimalkan aset desa agar mampu mensejahterakan desa. Tujuan dari penelitian ini adalah melakukan evaluasi tentang bentuk pertanggungjawaban dana dari Badan Usaha Milik Desa (BumDesa... see more

Pags. 257 - 273  

Muhammad Syam Kusufi

This study aims to investigate the relation between budget communication, final authority and negotiation on budget setting which analyzed by Agency Theory. This research used 2x3 between subject experimental design of budget communications and final auth... see more

Pags. 274 - 280  

Reza Ariessa Rizka Amelia, Septian Arief Budiman

This research aims to prove empirically the influence of Sharia Mutual Funds, Sharia Stocks and Inflation onEconomic Growth in Indonesia with Sharia Bank Size as a Moderating Variable. The type of research used isquantitative. The type of data used is sec... see more

Pags. 281 - 290  

Muhammad Zaki Ramadhan, Diah Amalia

Tujuan penelitian ini adalah untuk mengetahui dan menemukan bukti empiris mengenai pengaruh rasio Biaya Operasional pada Pendapatan Operasional (BOPO), Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap profitabilitas perusahaan perbankan ... see more

Pags. 291 - 302  

Fauziah Asri Lestari, Imam H, Mohammad Taufik Azis

Konservatisme Akuntansi adalah suatu prinsip kehati-hatian dalam penyusunan laporan keuangan. Kehati-hatian ini dapat dilakukan dengan tidak terburu-buru dalam mengakui pendapatan atau laba tetapi perusahaan harus segera mengakui kewajiban yang kemungkina... see more

Pags. 303 - 316  

Frissca Audia Zuhra

Initial Public Offering (IPO) can make changes for public companies and get additional capital. Investors can assess the company's financial performance by using financial ratios before and after the initial public offering consisting of Current Ratio, De... see more

Pags. 317 - 327  

Suham Cahyono, Erina Sudaryati

AbstractThe metaphor "Accountant of the Future" has been used to describe the leadership and professionalism expected of external auditors. It encompasses ethical values, leadership qualities, and moral spirituality that are crucial to the auditor's role.... see more

Pags. 328 - 337  

syafrul - antoni

ABSTRAKThe study aims to determine students' interest in a career in Islamic financial services, as well as what factors influence students to be interested in Islamic financial services. The number of samples in this study were 90 respondents with the sa... see more

Pags. 338 - 346  

Devi Stiani

This study aims to determine the Effect of Knowledge, Service, and Socialization of Motor Vehicle Tax on Taxpayer Compliance. The population in this study was 178,535 taxpayers registered at the Cinere Samsat Depok II Office. The collection technique used... see more

Pags. 347 - 364