15 articles in this issue
Taris Anggie Fahriza
Penelitian ini bertujuan untuk memetakan topik penelitian dan mengembangkan arah penelitian selanjutnya terkait kepatuhan pajak selama pandemi Covid-19. Penelitian ini juga memungkinkan bagi penulis untuk memperoleh kata kunci baru yang potensial untuk di... see more
Hanifah Setianingrum, Sugeng Riadi
Penelitian ini membahas tentang analisis komersialisasi Barelang RoboSchool berdasarkan peluang bisnis dan proyeksi keuangannya. Tujuan dari penelitian ini adalah untuk mengetahui tingkat kesiapterapan teknologi dan layak atau tidaknya kegiatan usaha Bare... see more
Muhamad Amarrulloh, Dea Annisa
This study aims to examine and obtain empirical evidence regarding the Effect of Environmental Performance and Audit Committee on Corporate Social Responsibility Disclosure with Risk Minimization as a Moderating Variable. The population in this study are ... see more
Viola Silviana
This research aims to analyze the effect of Good Corporate Governance, Executive Incentives, Deferred TaxExpenses on Tax Avoidance. The population used in this research are mining sector companies that are on theIndonesian Stock Exchange in 2016-2020. By ... see more
Muhammad Ikhlash, Tri Anggraini
Penelitian ini memiliki tujuan untuk menguji secara empiris pengaruh Information Quality terhadap Satisfaction, System Quality terhadap Satisfaction, Service Quality terhadap Satisfaction, Facilitating Condition terhadap Satisfaction dan Satisfaction terh... see more
sopian sopian, nurmala ahmar
Academic fraud is a growing topic for the scholars in the field of accounting study in Indonesia. Many factors can encourage individuals to commit academic fraud. This research aims to conduct a literature study based on existing research results to explo... see more
Muhammad Zaenuddin
This study aims to examine the effect of return on asset, size, operating expense operating income, solvency ratio, and loan to depostio ratio on non performing loan of bank companies listed on the Indonesia Stock Exchang (IDX) for per... see more
Lidya Elizabeth Simbolon
Pelaku ekonomi wajib memberikan tanggung jawab perusahaannya kepada lingkungan dan masyarakat. Corporate Social Responsibility (CSR) merupakan konsep penting yang perlu dikembangkan dan diintegrasikan oleh para pelaku usaha. Realisasi dari CSR itu sendiri... see more
sari widati
This study aims to analyze stock prices before and after the stock split. The sample of this research is Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used purposive sampling method. Based on the prede... see more
Suci Hanizal
This study aims to examine the influence of cost perspective, financial risk perspective, security perspective, convenience perspective, age and gender on the use mobile payment in Polytechnic students. The object of this study is active students of Batam... see more
Nadiah Yusani Mahirah S, Muhammad Ramadhan Slamet
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh harga, kualitas layanan, dan citra merek terhadap minat beli menggunakan transportasi online di Kota Batam. Populasi pada penelitian ini adalah pengguna transportasi online minimal satu kali di K... see more
RIZKA AMALIA, DEA ANNISA
This study aims to examine and obtain empirical evidence regarding the Effect of Pentagon Fraud on Financial Statement Fraud with the Audit Committee as a Moderating Variable in manufacturing companies in the Basic Industry and Chemical sectors listed on ... see more
Parmin Ishak, Nur Lazimatul Hilma Sholehah
The study aims for: (1) to know how much environmental turbulence, self-esteem and budget emphasis simultaneous affect the slack budgetary; (2) know how much environmental turbulence affects the slack budgetary; (3) know how much self-esteem affects the s... see more
isti Pri hanani
This research was conducted to analyze data on understanding tax returns using electronic filing and respondents' level of need for the educational version of the tax return application. The researchers used a qualitative descriptive method with an intent... see more
Yolanda Dwi Ningrum
Tujuan penelitian ini adalah untuk mengetahui pengaruh minat dan pembelajaran daring terhadap tingkatpemahaman mata kuliah pengantar akuntansi di Politeknik negeri Batam. Mahasiswa Politeknik Negeri Batamyang memenuhi syarat telah mengikuti mata kuliah pe... see more