Browse Items (94 total)
- Collection: Vol. 5 No. 3 (2024)
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Application of Big Data Technology in Financial Auditing: Challenges, Opportunities, and Implications for the Accounting Profession
The integration of Big Data technology in financial auditing has transformed traditional auditing practices, offering significant opportunities for enhancing audit quality and efficiency. This literature review examines …
The Influence of Net Interest Margin, Non-Performing Loans, and Capital Adequacy Ratio on the Stock Prices of KBMI 4 Banks
This study aims to examine the influence of net interest margin, non-performing loans, and capital adequacy ratio on the stock prices of banks classified as KBMI 4, which are listed on the Indonesia Stock Exchange (IDX) for the period from…
The Role of Financial Flexibility: ESG Performance, ROAandFirm Value
The purpose of this study was to determine and analyze the effect of ESG performance (ESG), ROA, and whether financial flexibility as a moderating or mediating variable on Firm Value. The population in this study are energy and mineral…
TheEconomicIndependence of Islamic Boarding Schools From the Perspective of KH. Abdullah Syukri Zarkasyi and The Implementation with Ar-Raudlatul Hasanah Islamic Boarding School in Medan
The objective of this study is to examine the strategies employed by Ar-Raudlatul Hasanah Islamic boarding school in Medan in achieving economic independence and to ascertain the impact of this independence on institutional and …
The Effect of Board Gender Diversity, Board Size, and Capital Structure on Firm Performance Moderated by Institutional Ownership
The aim of this study was to examine the effect of board gender diversity, board size, and capital structure on firm performance in energy sector companies listed on the Indonesian Stock Exchange for the 2021–2023 period,…
Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions
The purpose of this paper is to show fraud under the guise of online loans that harm the community and provide solutions so that people avoid these scams. In the Online Loan program, many people have complained about the…
Influence of The Quality of Human Resources And Use of InformationTechnologyTowardsQualityFinancialStatements Mediated With Accounting Information Systems At The Secretariat of The DPRD of East Kalimantan Province
This research aims to examine the influence of the quality of human resources on the quality of financial reports, the influence of the use of information technology on the qualityof financial reports,the influenceof…
Monetization of Tiktok Affiliate Marketing on Customer Engagement for Skin Care Product: Halal Social Media Perspective
Halal industry is not only in products such as food, drinks or products that can be consumed directly, but also in the use of social media. The content available on social media, in this case TikTok, is not only content in entertainment …
Implementation of Published Ifrs S1 and S2 StandardsGlobaly
The aim of this research is to evaluate company sustainability reporting based on IFRS S1 and S2 standards. Furthermore, this evaluation will ultimately produce recommendations for the company so that the company can maximize…
The Influence of Motivation, Leadership Style and Work Environment on Employee Performance Through Discipline in the Merangin Regency Fire and Rescue Service Command Headquarters Officer Unit
The objective of this research is to obtain an overview and describe the motivation, leadership style, work environment, discipline, and performance of employees; as well as to identify and analyze the direct and indirect effects of motivation,…