Browse Items (94 total)
- Collection: Vol. 5 No. 3 (2024)
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Related Party Transactions and Accrual Earnings Management:The Role of Organizational Capital as a Moderator
This study aims to test and analyze the effect of related party transactions on accrual earnings management which is moderated by organizational capital.This study uses manufacturing companies listed on the Indonesian Stock…
Strategy Analysis of Disaster Mitigation for Disability-Friendly (Case Study on Application Difgandes by Difagana)
One of the effects of climate change is an increase in natural disasters, such as floods and droughts. Therefore, there is disaster mitigation to reduce disaster risk. Analysis of disaster mitigation strategies implemented by Difagana through …
Student Perceptions on Interest in Tax Compliance: Understanding Tax Digitalization and Student Perceptions
This study aims to prove the influence of the Effect of Understanding Tax Digitalization and Student Perceptions on Interest in Tax Compliance (Case Study of Accounting Study Program Students at Sarjanawiyata Tamansiswa…
Synchronization NIK to NPWP, Challenges to the Tax Payment System
The research was conducted with a sample of MSME (Small and Medium Enterprises) business actors who carry out culinary business activities. The research conducted observations with the aim of finding out how much respondents responded to …
The Impact of Climate Change on Indonesia’s Food Security Strategy Undertaken by Bulog in 2023
Climate change affects food security because it causes a shift in the rainy or dry season, which greatly affects the pattern and timing of planting food crops. A decrease in agricultural production will trigger an increase in food prices, …
The Influence of Halal Certification (Self-Declaration) on the Purchase Intention of MSME Food Products in Bandung
The halal product market has garnered significant attention worldwide. Consumers are increasingly cognizant of the importance of selecting products that adhere to the halal principles of the Islamic faith. Halal certification plays a…
The Influence of Memorable Tourism Experiences, Destination Image, and Tourist Attractions on Loyalty in Natural Tourism at Lake Ranau, South OKU Regency, through Tourist Satisfaction
The aim of this study is to demonstrate and analyze the relationships between memorable tourism experiences, destination image, tourist attractions, loyalty, and satisfaction at Lake Ranau Natural Tourism. The research…
The Influence of Islamic Human Development Index (I-HDI), Employment and Economic Growth on The Poverty Rate in The Province of North Sumatra
North Sumatra is the 4th province with the most poor people in Indonesia. There are a total of 1.2 million poor people in 2023. This study aims to analyze the effect of Islamic Human Development Index (I-HDI), employment and economic growth on…
The Effect of Auditor Experience, Client Business Understanding, and Auditor Professional Skepticism on Fraud Detection Ability
This study analyzes the influence of auditor experience, client business understanding, and auditor professional skepticism on fraud detection ability at Public Accounting Firms (KAP) in Bali. The theoretical …
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,…