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Volume 7 Number 1 Year 2023

12 articles in this issue 

Yuli Ardianto, Tryas Chasbiandani , Lazarus Sinaga

Abtract The main purpose of this study is to see the influence of regional income and regional levies on regional economic growth and how regional income is able to mediate the influence of these two variables. This study used data on regional growth... see more

Pags. 1 - 11  

Tia Ichwani, Chaerani Nisa, Dewi Kurniawati

Penelitian ini bertujuan untuk mengetahui corporate sosial responsibility, kepemilikan institusional, dan nilai perusahaan pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia, pengaruh corporate sosial responsibi... see more

Pags. 12 - 23  

Muhammad Wildan Sholih, Muhammad Ubaidillah, I'ana Umma, Imam Prayogo, Pratita Ayu Setyaningrum

The development of a country depends on how much tax can be collected by the government to finance the running of the government. Taxpayer compliance to pay and report taxes has been widely studied. One of the variables that can increase taxpayer complian... see more

Pags. 24 - 40  

Hizbul Khootimah Azzaakiyyah, Abu Muna Almaududi Ausat, Silvy Sondari Gadzali, Prety Diawati, Suhartono

Budaya unik organisasi sering berbeda maka tidak heran jika banyak persaingan bisnis. Namun, konteks inovasi selalu dijunjung tinggi organisasi manapun. Tujuan penelitian ini untuk menjelaskan secara rinci berbagai faktor pembentuk budaya inovatif. Metode... see more

Pags. 41 - 52  

Indira Pradipta, Gita Gayatri

Instagram is a space for its users to engage with each other or the brand pages in it. This study investigates the effect of three customer engagement antecedents on the final outcome, namely loyalty. From this engagement relationship will produce an emot... see more

Pags. 53 - 61  

Lukman Budiaji, Santi Novani

Effective decision-making regarding distribution channels is crucial for organizations, as the relationships between manufacturers and intermediaries usually involve long-term commitments that are difficult to change. However, organizations must be prepar... see more

Pags. 62 - 77  

Rayhan Azis, Nunung Nurhayati, Nurleli

The implementation of carbon taxation is considered a more straightforward approach to managing climate change in Indonesia compared to the Emissions Trading System (ETS), as it offers a simpler execution process. Carbon tax is a derivative of Pigouvian t... see more

Pags. 78 - 92  

Endang Etty Merawati, Syahril Djadang

Abstract : In 2014, some Issuers in Indonesian Stock Exchange have not submitted their midterm  financial statement and in fact some of them got sanctioned. In regard thereto, this study aim to analyse the effect of firm’s size toward audit delay mod... see more

Pags. 93 - 103  

Wahyu Wijayanto, Rochiyat Setiawan

Pembahasan studi kelayakan bisnis sangat penting bagi calon pengusaha untuk merancang pelaksanaan usahanya khususnya konsep ini bagi yang memperhatikan gaya hidup sehat melihat banyak tumbuh dan berkembangnya fast food di Jakarta yang menghasilkan makanan... see more

Pags. 104 - 119  

Ameilia Damayanti, Rianto Rianto

This study aims to analyze the effect of current ratio, debt ratio, and return on asset on financial distress in m food and beverage sub-sectors listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The dependent variable in this study is... see more

Pags. 120 - 128  

Ariesya Aprillia

Tujuan penelitian ini adalah menguji dan menganalisis peran elemen lingkungan toko berupa tata letak toko, suasana toko, dan karyawan toko terhadap perilaku pembelian impulsif di kalangan pembeli wanita di toko pakaian H&M Kota Bandung. Pengumpulan da... see more

Pags. 129 - 140  

Diana Frederica, Febriani Cristina Susianti Magdalena, Gatot Gunarso, Caroline Anatasia, Hilaria Devilina Cici

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh literasi keuangan dan delapan faktor lainnya terhadap niat Masyarakat menggunakan pinjaman online. Penelitian ini merupakan penelitian berjenis kuantitatif. Data primer diperoleh me... see more

Pags. 141 - 155