10 articles in this issue
Muhammad Rifky Santoso
The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This p... see more
Meidy Santje Selvy Kantohe,Joseph Kambey
This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by m... see more
Shinta Heru Satoto,Hasa Nurrohim Kurniawan Putra
The purpose of this study is to investigate how financial literacy and other determinants affect the intention to use electronic money with consumer behavior as a mediating variable. The other determinants are financial capabilities, perceived benefits, a... see more
Dini Turipanam Alamanda,Lili Adi Wibowo,Soviyan Munawar,Adinda Khoeru Nisa
The development of e-commerce in Indonesia rapidly grows along with the consumer preference for online shopping. This study aims to analyze people’s interest in adopting popular e-commerce mobile apps in Indonesia with the Unified Theory of Acceptance and... see more
Heni Rahmani Putri,Muhsin N. Bailusy,Hartaty Hadady
This study aims to investigate the influence of financial literacy and Sharia financial literacy on financial attitude and behavior. The population in the study were students of Khairun University and IAIN Ternate. A total of 188 respondents were involved... see more
Yekti Utami,Jasmine Azhari Findra Kendaga,Aris Kusumo Diantoro,Titik Kusmantini
This study analyzes the effect of hedonic motives, fashion involvement, and positive emotions on impulsive buying of fashion products with sales promotion as a moderating variable. This quantitative study used the accidental sampling method. The sample wa... see more
Freddy Semuel Kawatu,Cecilia Lelly Kewo
The financial performance of the Regional Public Service Agency describes the financial performance report and work performance in a certain period. This research investigates how the financial performance of the Central General Hospital Kandou Hospital a... see more
Eusebius K.M. Endoh,Jeane Pandey,Adrie Abram Sajow
The high price of local beef at the retail and end consumer levels is due to many members in the supply chain. As a result, the selling price is low at the producer level. The research aims to identify the state of production factors, analyze the product,... see more
Zi Jian Oh,Anak Agung Gde Satia Utama,Wen Huey Ong,Daisy Mui Hung Kee,Gandhar Mane,Varsha Ganatra,Jinzun Oh,Li Zhen Ong,Prabawathy A/P Arulanantha Munisvarar
Marrybrown is a Malaysian brand that develops steadily in Halal fast-food chains, which deliver great value products and exceptional quality service. Marrybrown has utilized its competitive advantages and successfully sustained itself among the competitor... see more
Padmalini Singh,Ranjith PV,Nuramalin Fathihah,Daisy Mui Hung Kee,Nuralina Nuralina,Nurdiyanah Nurdiyanah,Nursyahirah Nursyahirah
With the rapid growth of the hypermarket industry in Malaysia, it is hard to investigate customers' preferences towards a particular hypermarket. Increasing competition is shrinking the customer base further. Tesco Hypermarket has been one of the leading ... see more