7 articles in this issue
Boman Lingga,Harman Malau
Each company has a goal to enrich or increase profits as well as companies engaged in the food and beverage subsector which has a fairly broad industrial base in the country. In carrying out its operational activities the company in this sub-sector also d... see more
Animah Animah,Ni Luh Made Deswinta Wirmadewi,Isnawati Isnawati
Transfer pricing is the policy of a company in determining the price of a transaction between parties that have a special relationship. The purpose of this study is to determine the effect of Effective Tax Rate (ETR), tunneling incentives, bonus mechanism... see more
Naila Mafazati Ulya,Amrie Firmansyah
This study aims to analyze the implementation of business combination accounting before and after the IFRS adoption in Indonesia. This study uses a qualitative method with a content analysis approach. The data used in this study is secondary data, the fin... see more
Adhalia Pratiwi,Nana Diana
This research aimed to know and analyze the influence of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Operational Efficiency (BOPO) against profitability (ROA) of Islamic commercial bank in Indonesia from 2015-2019 . The data used in ... see more
Sulaeman Sarmo,Muhdin Muhdin,Sri Darwini,Iwan Kusuma Negara
Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan, Kepemilikan Saham Publik, Publikasi Csr Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di BEI Tahun 2016-2018). Jenis penelitian ini ada... see more
Andri Waskita Aji,Sela Putri Listyaningrum
Micro, Small and Medium Enterprises (UMKM), namely the activities of business actors that contribute significantly to the skills of producing raw goods into a product or service. The UMKM sector produces products that are needed by the community for daily... see more
Wina Aprilia,Nana Diana
The purpose of this research is to determine influence mudharabah financing (X1), musyarakah financing (X2) and non performing financing (X3) on profitability (ROA) (Y) at Bank Pembiayaan Rakyat Syariah (BPRS) in West Java for the 2017 – September 2020 pe... see more