PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY
type: channel
description: Proceedings International Seminar on Accounting Society is a publication media of scientific research in the field of accounting published by Universitas Pamulang periodically every two years. This proceeding itself is the result of the Call for Papers - International Seminar on Accounting for Society dissemination forum, which is a biennial event organized by the Accounting Department, Faculty of Economics, Universitas Pamulang. This proceeding contains 30 (thirty) research papers from various research results both theoretical and empirical studies with sub-themes of Accounting, Finance and Banking, Good Corporate Governance, Management, Regional Economic, and so on sent by lecturers, researchers, and students from both State Universities (PTN) and private universities (PTS) from several countries. The article must be written in English. E-ISSN: 2774-2539
publisher: Universitas Pamulang
language: en-US
publication name: PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY
issn: 2774-2539
items: EVALUATION OF DOBO CITY STREET LIGHTING TAX COLLECTION AND REPORTING AT PT. PLN (PERSERO) ARU ISLANDS DISTRICT
items: ANALYSIS SUPPLY CHAIN PERFORMANCE BASED SUPPLY CHAIN OPERATION REFERENCE (SCOR) IN PAVING BLOCK INDUSTRY
items: IMPACT ANALYSIS OF FINANCIAL LITERAY ON UTILIZATION AND MANAGEMENT OF SALARY INCREASE AMONG EMPLOYEES AT PT. BANK SULSELBAR BRANCH PALOPO
items: FACTORS AFFECTING AUDIT DELAY (Study of Manufacturing Companies Listed on Bursa Malaysia for the 2019-2022 Period)
items: THE EFFECT OF INTERNAL FACTORS AND EXTERNAL FACTORS ON STOCK PRICE OF PT. SMARTFREN TELCOM PERIOD 2018-2022
items: THE IMPACT OF CSR, CORPORATE SIZE, AND FINANCIAL INFORMATION’S QUALITY ON CORPORATE IMAGE
items: EFFECT OF SANCTIONS TAXATION, KNOWLEDGE OF TAXATION INCLUSION AND TAXATION FAIRNESS TOWARDS MSME TAXPAYER COMPLIANCE
items: THE INLUENCE OF POLITICAL CONNECTION, HUMAN CAPITAL AND FIRM SIZE ON COMPANY PERFORMANCE Case Study of Subsidiaries of Non-Financial State-Owned Enterprises (BUMN) for the 2020-2022 Period.
items: ANALYSIS OF DEBT POLICY FACTORS ON FIRM VALUE FOR TECHNOLOGY COMPANIES IN IDX
items: FACTORS INFLUENCING PARENTS' DECISION TO CHOOSE A SCHOOL AT TUNAS HARAPAN MANDIRI SCHOOL IN RANTAUPRAPAT
items: EFFECTIVENESS OF MICRO SANITATION SCHEME FINANCING FOR MEMBER SATISFACTION OF THE INDONESIAN BENTENG MIKRO SHARIA COOPERATIVE (Case Study at KCP Curug Tangerang)
items: IMPLEMENTATION OF CONSUMER-TO-CONSUMER STRATEGY IN E-COMMERCE MARKETING SKINTIFIC SKINCARE PRODUCTS
items: BUSINESS MODEL CANVAS IN WELLNESS INDUSTRY ON NYMPHAEA CLINIC
items: THE INFLUENCE OF PRICE, LOCATION AND SERVICE QUALITY ON PURCHASING DECISIONS AT WARUNG MIE SURABAYA DEK UYUN IN AMBARAWA
items: THE EFFECT OF INTERNAL AUDIT QUALITY TOWARD FINANCIAL REPORTING QUALITY
items: THE EFFECT OF LIQUIDITY, LEVERAGE, SOLVENCY AND SALES GROWTH ON PROFITABILITY
items: Analysis of Accounting Students' Awareness and Preference toward Environmental Information in Financial Statements: An Experimental Study in Higher Education Environment
items: THE EFFECT FINANCIAL LITERACY AND FINANCIAL TECHNOLOGY TO SUSTAINABILITY OF CAPITAL MARKET INVESTORS IN THE CITY OF BANDUNG
items: https://openjournal.unpam.ac.id/index.php/PISA/article/view/41509
items: THE EFFECT OF TAX COLLECTION WITH WARNING LETTERS AND FORCED LETTERS ON THE EFFECTIVENESS OF DISBURSING TAX ARREARS AT THE BANDUNG CIBEUNYING PRIMARY TAX SERVICE OFFICE
items: THE INFLUENCE OF SUBJECTIVE NORMS AND TAX INFORMATION TECHNOLOGY ON TAX EVASION
items: THE EFFECT OF CREDIT RISK, THIRD-PARTY FUNDS, AND CASH TURNOVER ON BANK PROFITABILITY
items: THE EFFECT OF PROFITABILITY AND COMPANIES SIZE ON SUSTAINABILITY REPORT DISCLOSURE CASE STUDY OF MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2022
items: ANALYSIS OF ENTREPRENEURIAL KNOWLEDGE AND ENTREPRENEURIAL BEHAVIOR ON ENTREPRENEURIAL INTEREST IN GEN Z
items: Analysis of the Influence of Digital Marketing Strategy on Customer Satisfaction at BRI PALOPO Branch
items: ANALYSIS OF THE MANAGEMENT OF VILLAGE FUND ALLOCATIONS (ADD) IN THE 2021 BUDGET YEAR IN JIRLAY VILLAGE, ARU ISLANDS DISTRICT
items: APPLICATION OF THE BUSINESS MODEL CANVAS TO BEAUTY CLINIC BUSINESSES (Study at RSa Aesthetic Clinic)
items: EVALUATION OF COMMUNITY PARTICIPATION IN PLANNING AND MANAGEMENT OF RURAL FINANCIAL FUNDS
items: Impact Analysis of Local Tax Policy on Local Own-Source Revenue: A Quantitative Approach in Palopo
items: THE INFLUENCE OF FINANCIAL PERFORMANCE AND FINANCIAL INCLUSION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN THE BANKING SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2018-2022
items: HUMAN RESOURCES IMPROVEMENT STRATEGY IN VIVO TANJUNGPINANG
items: THE EFFECT OF PROFESSIONAL ETHICS AND GENDER ON AUDITOR PERFORMANCE (Case Study at Public Accounting Firms in Bandung City Area)
items: THE INFLUENCE OF DEMOCRATIC LEADERSHIP STYLE, MOTIVATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH LOYALTY AS MODERATION
items: BUSINESS MODEL CANVAS FOR ACNIE BEAUTY CLINIC
items: The Influence of Compensation and Work Discipline on Employee Performance at the Branch Office of BRI in Palopo City
items: Z-GENERATION ATTRACTION ANALYSIS USING E-MONEY PAYMENT IN ONLINE SHOPPING
items: QUALITY OF DISCLOSURE OF SUSTAINABLE DEVELOPMENT GOALS (SDGS) AND FINANCIAL PERFORMANCE: EMPIRICAL EVIDENCE ON PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA
items: THE INFLUENCE OF OPERATIONAL AUDIT, MOTIVATION AND INTERNAL CONTROL ON EMPLOYEE PERFORMANCE (Empirical Study at PT. Gramedia Asri Media Tangerang Branch)
items: ANALYSIS OF FACTORS INFLUENCING AN AUDITOR'S PROFESSIONAL SKEPTICISM ATTITUDE
items: THE EFFECT OF INFLATION LEVELS, TANGIBLE ASSET AND BUSINESS RISK ON CAPITAL STRUCTURE
items: THE INFLUENCE OF PERCEPTIONS OF TAX FUNCTIONS AND TAX SERVICES ON MOTOR VEHICLE TAXPAYER COMPLIANCE WITH WHITENING FINE AS A MODERATION VARIABLE
items: Relevance Between GDP and Unemployment on Inflation in Indonesia: VECM Approach
items: INSTITUTIONAL OWNERSHIP AND INTELLECTUAL CAPITAL INFLUENCE VALUE OF TEXTILE AND GARMENT COMPANY
items: ANALYSIS OF THE INFLUENCE OF RELIGIUS AND ETHICAL BELIEF ON LOVE OF MONEY ATTITUDE TO ETHICAL DECISIONS AMONG ACCOUNTING DEPARTMENT STUDENTS
items: THE INFLUENCE OF COMPANY SIZE, MANAGERIAL OWNERSHIP AND INDEPENDENT COMMISSIONERS ON THE INTEGRITY OF FINANCIAL STATEMENTS
items: Analysis of Accounting Students' Understanding of Green Accounting Concepts and Implementation in the Context of Environmental Sustainability: A Case Study at Muhammadiyah University Palopo
items: THE INFLUENCE OF ORGANIZATIONAL CULTURE, WORK DISCIPLINE, AND WORK SPIRIT ON EMPLOYEE PERFORMANCE DIVISION VLD PT. TOYOTA ASTRA MOTOR
items: THE EFFECT OF DEFERRED TAX ASSETS, DEFERRED TAX EXPENSES AND SALES GROWTH ON EARNING MANAGEMENT (CASE STUDY: FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE)
items: FACTORS THAT INFLUENCE FRAUD PREVENTION IN THE MANAGEMENT OF VILLAGE FUND ALLOCATIONS IN HOAT SORBAY DISTRICT, TENGARA MALUKU DISTRICT
items: STRATEGIC MANAGEMENT PLAN FORMULATION AT OFFICE YOUTH AND SPORT TANIMBAR ISLANDS REGENCY 2024–2029

EVALUATION OF DOBO CITY STREET LIGHTING TAX COLLECTION AND REPORTING AT PT. PLN (PERSERO) ARU ISLANDS DISTRICT
type: item
description: This research aims to evaluate the mechanism for collecting and reporting Dobo City Street Lighting tax at PT. PLN (Persero) Aru Islands Regency. Tax is a mandatory contribution to the state owed by an individual or body that is coercive based on law, without receiving direct compensation and is used for state needs for the greatest prosperity of the people. In the development of this area, taxes play an important role in development, such as the public street lighting tax which is regulated in the Aru Islands Regency Regional Regulation Number 6 of 2017 concerning public street lighting tax which is a tax on the use of electricity whether generated independently or obtained from other sources and also individual or corporate taxpayers which includes paying taxes, withholding taxes and collecting taxes in accordance with the provisions of regional tax regulations. This type of research is descriptive qualitative research that adjusts the opinions of the researcher and the source. The results of this research show that PJU tax collection at PT. PLN (Persero) Dobo City is carried out in accordance with Regional Government regulations in paying each community's account as well as automatic deductions for purchases. credit tokens with a PJU tax rate of 10%. Meanwhile, PJU tax reporting at PT PLN (Persero) Dobo City is carried out centrally, where all electricity customer payments are made through electricity accounts at PLN Dobo.
creator: Absalom Risto Arens
creator: Selva Temalagi
creator: Ester Melania Pasamba
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 1
ending page: 9

ANALYSIS SUPPLY CHAIN PERFORMANCE BASED SUPPLY CHAIN OPERATION REFERENCE (SCOR) IN PAVING BLOCK INDUSTRY
type: item
description: Indonesia's increasingly rapid development in the construction sector is one of the attractive advantages, especially for the precast concrete and paving block industries. One of the paving block producing areas is X area. This research takes 3 research objects. The aim of this research is to determine and analyze supply chain performance in the paving block industry using a qualitative approach by collecting data through interviews and questionnaires. The initial step of the research is to find out the performance value based on predetermined metrics. The value of each supply chain performance needs to go through a parameter equalization process called Snorm De Boer normalization so that the value obtained can be used as an indicator to be measured using the Supply Chain Operation Reference (scor) method and then the results of the measurements can be obtained for conditions that really require improvement efforts will be measured using FMEA. From the calculation results, it was found that the lowest supply chain performance values in the three paving block industries were found in the making process, especially in the paving block drying process. This needs to be repaired immediately, such as using additional materials or updating the raw materials used. Meanwhile, of the three companies that has the best supply chain performance is PT C.
creator: Anisa Triwulandari
creator: Yun Yun
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 10
ending page: 20

IMPACT ANALYSIS OF FINANCIAL LITERAY ON UTILIZATION AND MANAGEMENT OF SALARY INCREASE AMONG EMPLOYEES AT PT. BANK SULSELBAR BRANCH PALOPO
type: item
description: Will ultimately influence personal financial stability and overall company financial performance. The Research uses a survey approach which is classified as quantitative based research. The main data source used is primary data. The survey process involves distributing questionnaires via the Google Froms platfrom to respondents. This research requires a sample sample of 106 employees from PT. Bank Sulselbar Palopo Branch. The analysis was carried out using the multiple linear regression method and SPSS version 25 (Statistical Product and Service Solutions) data processing tools. The results of this research show that financial literacy has a positive and significant effect on the utilization and management of salary increases, while salary increases do not have a positive and significant effect on the utilization and management of salary increases.
creator: Annisya K
creator: Rismawati
creator: Jumawan Jasman
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 21
ending page: 30

FACTORS AFFECTING AUDIT DELAY (Study of Manufacturing Companies Listed on Bursa Malaysia for the 2019-2022 Period)
type: item
description: This research aims to find out what factors influence audit delays in manufacturing companies listed on Bursa Malaysia for the 2019-2022 period. The model in this research consists of four independent variables, namely Profitability, Solvency, Company Size and Public Accounting Firm Size. Apart from that, this research also uses audit delay as a dependent variable. Secondary data used in this research are financial reports and audit reports from manufacturing companies listed on Bursa Malaysia in 2019-2022. The sample in this study consisted of 21 companies using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption testing, and hypothesis testing using multiple linear regression analysis. The research results show that (1) Profitability has an effect on audit delay. (2) Solvency has no effect on audit delay. (3) Company size has no effect on audit delay. (4) Public Accounting Firm Size influences audit delay. (5) Simultaneously, Profitability, solvency, company size and Public Accounting Firm Size influence on audit delay.
creator: Icih
creator: Norhanizah Johari
creator: Rina Agustina
rights: Copyright (c) 2024 PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 31
ending page: 42

THE EFFECT OF INTERNAL FACTORS AND EXTERNAL FACTORS ON STOCK PRICE OF PT. SMARTFREN TELCOM PERIOD 2018-2022
type: item
description: This study aims to determine the effect of Internal Factors as measured by Current Ratio, Total Asset Turn Over, Return On Asset, Debt to Equity Ratio, Price Earning Ratio, and Price to Book Value, and External Factors as measured by Interest Rates and Inflation on Stock Prices. The research method used is descriptive verification method with classical assumption test, linear regression analysis, correlation coefficient analysis, determination coefficient analysis, t test and F test. Partial research results through the t test show that Current Ratio, Total Asset Turn Over, and Price Earning Ratio have no significant effect on Stock Prices. Return On Asset, Price to Book Value, and Interest Rates have a significant positive effect on Stock Prices. Debt to Equity Ratio has a significant negative effect on Stock Price. Inflation has a negative and insignificant effect on Stock Prices. Simultaneously through the F test shows that internal factors and external factors have a significant effect on stock prices. Internal factors and external factors affect stock prices by 98.2% while the remaining 1.8% is thought to be influenced by other variables not included in the study.
creator: Bela Vitasari Setyaputri
creator: Mirza Hedismarlina Yuneline
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 46
ending page: 54

THE IMPACT OF CSR, CORPORATE SIZE, AND FINANCIAL INFORMATION’S QUALITY ON CORPORATE IMAGE
type: item
description: Company image is an intangible asset that facilitates long-term success and contributes to the company both financially and non-financially. This research was conducted to see the influence of Corporate Social Responsibility (CSR), Corporate Size (CS), and Financial Information Quality (FIQ) on Corporate Image (CI). This research was carried out using a purposive sampling method with a total of 108 samples obtained. This research collects data through distributing questionnaires. The results of this study show that partially, CSR and CS have no influence on CI, while FIQ has a partial influence of 49% on CI. However, the research results simultaneously show that CSR, CS, and FIQ have an influence on CI, but not all of their influences are significant. CSR, CS, dan FIQ shows a significant simultaneous effect on CI of 48.5%. CSR shows an inverse (negative) relationship with CI, while CS and FIQ show a unidirectional (positive) relationship with CI. There are several implications that can be applied based on the results of this research, companies can improve the quality of financial information in order to improve their image. Improving a company's image can provide financial benefits by increasing relationships, company attractiveness, and providing a positive impression on shareholders and consumers.
creator: Caroline Rosa Maria
creator: Rapina Rapina
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 55
ending page: 66

EFFECT OF SANCTIONS TAXATION, KNOWLEDGE OF TAXATION INCLUSION AND TAXATION FAIRNESS TOWARDS MSME TAXPAYER COMPLIANCE
type: item
description: This research aims to analyze and empirically test the research hypothesis of the influence of strict sanctions, knowledge and fairness of the tax system on taxpayer compliance. The research used quantitative methods with a sample of 100 respondents using the Slovin technique. Data collection used a questionnaire which was distributed directly to respondents, namely MSME taxpayers in the North Bekasi area. The research results show that the strictness of sanctions, knowledge and fairness of taxation have a positive effect on Taxpayer Compliance. The implication of the research is that the implementation of strict sanctions in tax regulations can reduce the deviant actions of taxpayers. The aim of providing these sanctions is to educate taxpayers' behavior so that they become taxpayers who are aware and proud to be taxpayers. Good tax knowledge can change negative perceptions into positive ones regarding the tax system, tax management and the role and function of tax in development. Positive perceptions can be aimed at awareness and pride in participating in development. Furthermore, fair treatment in the tax system will encourage appreciation and recognition of policies and implementation by the tax authorities, increase sympathy for taxpayers and this will have a positive impact on taxpayer compliance. It is recommended for future researchers to link the topic of taxpayer compliance with factors of service quality, empowerment and providing incentives, and socialization of tax norms and tax socialization.
creator: David Pangaribuan
creator: Sumarno M
creator: Cahyadi Husada
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 67
ending page: 85

THE INLUENCE OF POLITICAL CONNECTION, HUMAN CAPITAL AND FIRM SIZE ON COMPANY PERFORMANCE Case Study of Subsidiaries of Non-Financial State-Owned Enterprises (BUMN) for the 2020-2022 Period.
type: item
description: State-owned enterprises (BUMN) have a very important role in supporting a country's economy. State-owned enterprises (BUMN) as economic entities are no different from the private sector, it's just that most of them are owned by the state. However, currently, there are still many subsidiaries experiencing unstable performance. In this case, the main aim of this research is to determine the influence between three independent variables and one dependent variable for the 2020-2022 period. The research results can conclude that political connections do not affect company performance. This shows that companies that are politically connected to non-financial BUMN subsidiaries are not a problem for the company because the board of directors changes every year with different backgrounds, including political connection backgrounds. Human capital does not affect company performance, this is because external conditions are uncontrolled and their performance is limited, such as poor market conditions, so human capital in this situation has no effect on company performance. Firm size has a significant positive effect on company performance. Firm size has a positive effect on company performance, this shows that companies that have a large company size are more stable in generating higher profits than small companies.
creator: Diana Azzahra
creator: Siti Kustinah
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 86
ending page: 98

ANALYSIS OF DEBT POLICY FACTORS ON FIRM VALUE FOR TECHNOLOGY COMPANIES IN IDX
type: item
description: The focus of this research is to understand the components of debt policy that influence firm value. This research is relevant in the context of Sustainable Development Goal (SDG) number 8, which emphasizes inclusive and sustainable economic growth. This is because debt policy can affect a company's financial health, which in turn can affect overall economic growth. This research is quantitative research from secondary data. To meet the criteria for this research, a purposive sampling method was used to sort data from the annual financial data of companies listed on the IDX in the technology sector. The total sample is 60 data from 12 technology sector company objects registered on the IDX for the 2019-2020 period. The method used is the multiple linear regression method and path analysis using SPSS 20. The independent variables used are profitability (ROE), asset structure (FAR), liabilities (CR), and the dependent variable is company value (PVB). Meanwhile, debt policy (DEBT) is an intervening variable. The results of this research found that profitability (R0E) had a significant negative effect on debt policy and company value, asset structure had a significant negative effect on debt policy and firm value, liabilities (CR) had no effect on debt policy and company value. Profitability and asset structure influence company value through debt policy.
creator: Dini Septiani
creator: Ela Widasari
creator: Siti Mudawanah
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 99
ending page: 108

FACTORS INFLUENCING PARENTS' DECISION TO CHOOSE A SCHOOL AT TUNAS HARAPAN MANDIRI SCHOOL IN RANTAUPRAPAT
type: item
description: The current orientation of Indonesian educational institutions is not only focused on educating, but the conditions for the development of education in Indonesia have become a race to provide a decent quality of education, especially in attracting consumers. The purpose of the study was to determine the effect of psychological factors and social factors on choice decisions and customer satisfaction. This research is quantitative research by emphasizing Systematic Literature Review. The sample amounted to 65 people who were parents/guardians of elementary school students of Sekolah Tunas Harapan Mandiri. The results showed that the respondent profile can be concluded that it qualifies as a purposive sampling sample where the criteria used are parents / guardians who choose elementary school education at Tunas Harapan Mandiri School. Psychological factors partially do not influence the decision to choose elementary school education at Tunas Harapan Mandiri School. Social factors partially influence the decision to choose elementary school education at Tunas Harapan Mandiri School. Psychological factors and social factors simultaneously influence the decision to choose elementary school education at Tunas Harapan Mandiri School. For research, it is hoped that research development can be carried out by paying attention to the scope of the sample and the development of independent variables.
creator: Dona Reni
creator: Pristiyono
creator: Daslan Simanjuntak
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 109
ending page: 121

EFFECTIVENESS OF MICRO SANITATION SCHEME FINANCING FOR MEMBER SATISFACTION OF THE INDONESIAN BENTENG MIKRO SHARIA COOPERATIVE (Case Study at KCP Curug Tangerang)
type: item
description: This study aims to determine the Effectiveness of Skim Mikro Tata Sanitasi (MTS) financing in Sharia Cooperative Benteng Mikro Indonesia (BMI) Sub-branch Office of Curug Tangerang in compliance with the established Standard Operating Procedures (SOP) of financing. In addition, to find out customer satisfaction of the Sharia Cooperative BMI Sub-branch Office of Curug Tangerang after using Skim MTS financing. This study uses qualitative analysis methods with data collection techniques through observation, in-depth interviews, and documentation. The purposive sampling technique is used in the selection of informants, namely by selecting sources who are considered most knowledgeable about research topics. The result showed that Skim MTS financing in Sharia Cooperative BMI Sub-branch Office of Curug Tangerang in its implementation was effective, that is under the stipulated financing SOP. However, the Istishna 'Parallel contract used in financing SOP in Sharia Cooperative BMI Sub-branch Office of Curug Tangerang is not under applicable regulations. Another finding, Skim MTS financing provides customer satisfaction with the cooperative related to sanitation development services and results. Implications in this study, Sharia Cooperative BMI Sub-branch Office of Curug Tangerang needs to evaluate the Istishna contract on the SOP implementation of Skim MTS financing it uses.
creator: Sunardi
creator: Idha Azizah
creator: Siti Fauziah Wahyuni
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 122
ending page: 131

IMPLEMENTATION OF CONSUMER-TO-CONSUMER STRATEGY IN E-COMMERCE MARKETING SKINTIFIC SKINCARE PRODUCTS
type: item
description: Skincare in today's era is very attractive for every businessman. Where nowadays a lot of women use skincare or beauty products for skin care. Likewise with skincare brands that are sold officially in the marketplace. With this, the purpose of this study focuses on skincare sales in e-commerce and to find out how many skincare users, especially skintific skincare in Labuhanbatu Raya. in this data collection was obtained by distributing questionnaires and the population taken was around 783 thousand which was obtained from the number of skintific's official Instagram social media followers and the sample I used was 200 respondents. The data analysis used is smartpls 4.0 software used to test the hypothesis. The conclusion of this study reveals that celebrity endorsers, live shopping and social media have a significant effect on competitive advantage. Where in the hypothesis test the result is reliability.
creator: Eva Ramayanti
creator: Pristiyono
creator: Budi Febriani
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 132
ending page: 143

BUSINESS MODEL CANVAS IN WELLNESS INDUSTRY ON NYMPHAEA CLINIC
type: item
description: The evolution of the beauty and health industry has led to a growing focus on holistic well-being. This article explores the intersection of technology, natural ingredients, and consumer preferences in shaping the modern beauty landscape. It emphasizes the importance of mental health, lifestyle choices, and natural skincare solutions in enhancing both inner and outer beauty. The emergence of wellnessfocused businesses, such as clinics offering personalized consultations and treatments with natural ingredients, reflects a shift towards holistic beauty practices. Additionally, the article discusses the strategic planning tools of SWOT analysis and Business Model Canvas in developing effective business strategies. A case study of Nymphaea Clinic illustrates how these tools can be applied to analyse internal strengths and weaknesses, identify market opportunities, and address potential threats in the wellness industry. By leveraging strengths, mitigating weaknesses, and capitalizing on opportunities, businesses can navigate the competitive landscape and foster customer loyalty in the pursuit of holistic beauty and wellness.
creator: Fanny Karuna Putri
creator: Maya Malinda
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 144
ending page: 149

THE INFLUENCE OF PRICE, LOCATION AND SERVICE QUALITY ON PURCHASING DECISIONS AT WARUNG MIE SURABAYA DEK UYUN IN AMBARAWA
type: item
description: This study aims to determine the influence of price, location, and service quality on product purchasing decisions, especially in the food sales business sector, which is motivated by the times. So people often look for something easy, practical, and instant to meet the needs of food and drinks. The population in this study is all people who have made purchases at Warung Mie Surabaya Dek Uyun Ambarawa. The sampling technique uses Accidental Sampling with a sample of 100 respondents from consumers of Warung Mie Surabaya Dek Uyun Ambarawa. The method used in this study is multiple linear regression with data collection techniques using questionnaires. While instrument testing uses validity and reality test Based on the results of the classical assumption test, it is known that the data used in this study are normally distributed, free from symptoms of multicholinerity, and heteroscedasticity does not occur. The results of the t test study on the price variable showed a calculated t value of 0.568 > ttable 1.980 with a significance value of 0.571 > 0.05, the location variable showed at count of 3.881 > ttable 1.980 with a significance value of 0.000 < 0.05, the service quality variable showed tcount of 3.891 > ttable 1.980 with a significance value of 0.000 < 0.05, it can be concluded that the variables of location, and service quality partially have a positive and significant effect on purchasing decisions. However, the first variable is the price that has no effect with a calculated t value of 0.568 > ttable 1.980 with a significance value of 0.571 > 0.05. The advice in this study is location, and service quality is very important for consumers when going to buy a product, it is expected that entrepreneurs are required to consider things related to location, and service quality.
creator: Fidyah Yuli Ernawati
creator: Arini Novandalina
creator: Wanuri
creator: Bayu Sapta
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 150
ending page: 160

THE EFFECT OF INTERNAL AUDIT QUALITY TOWARD FINANCIAL REPORTING QUALITY
type: item
description: Financial reporting quality is a global concern involving all stakeholders, including shareholders, lenders, and suppliers. The quality of financial reporting is related to the decision usefulness of financial reporting information. One thing that can be done to ensure accurate financial information for stakeholders and the public is by practicing quality audit. However, in reality, there are still many deviations occurring within companies. Therefore, researchers are interested in examining the influence of internal audit quality on the quality of financial reporting. The population of this study consists of companies in the banking, education, and manufacturing sectors in Bandung, and 51 respondents were obtained using purposive sampling technique. The type of data used is primary data collected through questionnaire distribution and interviews. The collected data is then processed using SEM-PLS with a measurement model and structural model. The results obtained from the study indicate that internal audit quality influences the quality of financial reporting. The higher the quality of internal audit of the company, the higher the quality of financial reporting it will produce.
creator: Fiona Suryawan Halim
creator: Rapina Rapina
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 161
ending page: 173

THE EFFECT OF LIQUIDITY, LEVERAGE, SOLVENCY AND SALES GROWTH ON PROFITABILITY
type: item
description: The company has the main goal of maximizing the profits obtained, the maximum profit obtained by the company from the sale of goods or services offered. By utilizing profitability ratios, understand the level of financial health of a company, as well as identify potential obstacles that the company may face in the future and the factors that cause them. The objective of this research is to collect empirical evidence about how liquidity, leverage, solvency and sales growth affect profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2019 – 2022. The sampel criteria in this research are sub-sector companies food and beverage listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period, food and beverage sub-sector companies that earned positive profits during the 2019-2022 period, as well as food and beverage sub-sector companies that published financial reports consecutively during the period 2019-2022. The research result can be concluded that partially liquidity has a positive affect on profitability (ROA) and liquidity does not have a positive affect on profitability (ROE). Leverage does not have a negative affect on profitability (ROA & ROE). Solvency does not have a negative affect on profitability (ROA & ROE). Sales Growth does not have a positive affect on profitability (ROA & ROE).
creator: Frisca Dyahanjar W
creator: Ickhsanto Wahyudi
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 174
ending page: 189

Analysis of Accounting Students' Awareness and Preference toward Environmental Information in Financial Statements: An Experimental Study in Higher Education Environment
type: item
description: The purpose of this study is to evaluate the impact of accounting education material with an environmental focus on students' awareness of environmental information. Additionally, this study aims to measure to what extent this awareness affects students' preferences for including and processing environmental information in financial reports produced by companies. This research is quantitative in nature, using primary data sourced from direct distribution of questionnaires to respondents, with a Likert scale for measurement. The population used in this study consists of final-year accounting students from several universities. Data collection in this study employs purposive sampling to select the sample, yielding 120 samples. The data analysis method used in this research involves the IBM SPSS 25 software with various tests. The study results indicate that accounting students' awareness has a significant impact on environmental information in financial reports, while accounting students' preferences have a significant impact on environmental information in financial reports.
creator: Hamsisa Sanade
creator: Rismawati
creator: Riyanti
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 190
ending page: 200

THE EFFECT FINANCIAL LITERACY AND FINANCIAL TECHNOLOGY TO SUSTAINABILITY OF CAPITAL MARKET INVESTORS IN THE CITY OF BANDUNG
type: item
description: This research aims to determine the Effect of financial literacy and fintech on the sustainability of capital market investors in the city of Bandung. The population in this research is capital market investors who have opened accounts on securities applications in Bandung City. Total 100 samples with sample determination calculations using the Taro Yamane formula. This sampling technique uses a nonprobability sampling approach, namely Purposive Sampling. The statistical analysis instrument uses validity test, reliability test, classical assumption test, multicollinearity test, heteroscedasticity test, auto correlation test, multiple linear regression analysis, coefficient of determination analysis, t test, and f test with the help of SPSS version 26 software. The research results show that financial literacy and fintech are included in the "good" category and investor sustainability in the capital market is included in the "good" category. The results of partial and simultaneous analysis of financial literacy and fintech have a significant Effect on the sustainability of capital market investors in the city of Bandung.
creator: Indi Warisna Yuliana
creator: Mirza Hedismarlina Yuneline
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 201
ending page: 210

https://openjournal.unpam.ac.id/index.php/PISA/article/view/41509
type: item
title: DO ENVIRONMENTACOSTS AND HUMAN CAPITAINFLUENCE “ENVIRONMENTAL, SOCIAAND GOVERNANCE (ESG) PERFORMANCE” ? (Case Study of the LQ45 Company Listed on the Indonesia Stock Exchange (BEI) for the 2020 – 2022 Period)
description: The increasing awareness of the importance sustainability and sociaresponbility makes ESG a significant factor in investment decisions and corporate busines stategies. ESG risk rating is carried out to evaluate the extent to which the company can manage ESG risk. However, now there are stilmany companies that have a high risk rating including severaLQ45 companies that are listed on the Indonesian Stock Exchange. This research aims to find out whether environmentacosts and human capitaaffect environmental, sociaand governance performance. Environmentacost in this study are measured using the expenses incurred by the company for environmentaactivities. Human capitais measured using the Pulic method with the VAHU formula. Environmenral, Sociaand Governance is measured using ESG risk rating by Sustainalytics. The population in this study consist of LQ45 companies listed on the Indonesia Stock Exchange for period 20202022. The seected sample consists of 14 LQ45 companiesusing the purposive sampling method. The anaysis method used is mutiple linear regression analysis, pracede by the classicaassumtion test and hypothesis testing using t test and f test. The research result show that partially environmentacost do not have significant affect on environmental, social, and governance (esg) performance and humman capitahas a significant negative affect on environmental, social, and governance (esg) performance. Meanwhile, it simultaneously shows thas environmentacost and human capitahave a significant affect on environmental, social, and governance (esg) performance.
creator: Kharismatikhaulah J
creator: Dwi Jayanti
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 211
ending page: 218

THE EFFECT OF TAX COLLECTION WITH WARNING LETTERS AND FORCED LETTERS ON THE EFFECTIVENESS OF DISBURSING TAX ARREARS AT THE BANDUNG CIBEUNYING PRIMARY TAX SERVICE OFFICE
type: item
description: Tax takes a main part and even fundamental role in the progress of this country’s development. The state income is obtained predominantly through tax contributions, hence the government always strives to maximize its tax revenue. This study aims to determine the effect of tax collection with warning letters and forced letters on the effectiveness of disbursing tax arrears at the Bandung Cibeunying Primary Tax Service Office. The sample used in this study was 60 samples based on purposive sampling technique for monthly data period during 2018-2022. Statistical analysis instruments used classical assumption test and multiple linear regression analysis. The results of this study indicate that partially warning letters and forced letters have an influence by contributing 53,9% to the effectiveness of disbursing tax arrears, while 46,1% is influenced by other factors not examined in this study.
creator: Marsha Rizky Baihaky
creator: Dwi Puryati
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 219
ending page: 227

THE INFLUENCE OF SUBJECTIVE NORMS AND TAX INFORMATION TECHNOLOGY ON TAX EVASION
type: item
description: This study aims to determine the effect of subjective norms and tax information technology on individual tax evasion. This research was conducted in Cianjur Regency with the help of data obtained from KPP Pratama Cianjur Regency.The sampling technique uses non-probability sampling, which is a sampling technique by not giving the same opportunity or opportunity to each member of the population when it will be selected as a sample, with a total of 100 respondents. The analysis method used is multiple linear regression analysis.The results showed that partially, subjective norms affect tax evasion, while tax information technology has no effect on tax evasion.
creator: Muhammad Hikami Syah Puta
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 228
ending page: 335

THE EFFECT OF CREDIT RISK, THIRD-PARTY FUNDS, AND CASH TURNOVER ON BANK PROFITABILITY
type: item
description: The purpose of this study is to determine and analyze the partial influence of credit risk variables, third-party funds, and cash turnover on the profitability of state-owned banks. As well as to determine and analyze the simultaneous influence of credit risk variables, third-party funds, and cash turnover on the profitability of banks of State-Owned Enterprises. The research conducted is descriptive quantitative research with a causal approach. Researchers used a sample of 40 sample data. Data analysis tools using E-Views 10. The results obtained in this study are partially credit risk affects profitability, third party funds and cash turnover does not affect profitability. Simultaneously credit risk, third-party funds, and cash turnover affect profitability.
creator: Ni Nyoman Lian Urtiana
creator: Rini Anggriani
creator: Restu Alpiansah
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 236
ending page: 243

THE EFFECT OF PROFITABILITY AND COMPANIES SIZE ON SUSTAINABILITY REPORT DISCLOSURE CASE STUDY OF MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2022
type: item
description: A sustainability report is a form of a report conducted by a company to communicate to all stakeholders regarding economic, social, and environmental performance. This study aims to determine the effect of profitability and company size on sustainability report disclosure in mining companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample selection method is a purposive sampling method, a total of 10 companies were sampled for 5 years. This study uses secondary data obtained from sustainability reports and financial reports on the official website of the Indonesia Stock Exchange and the company's website. The analysis method used in this research is multiple linear regression analysis and hypothesis testing using the t-test and f-test. The results of this study indicate that partial profitability has a positive and significant effect on sustainability report disclosure and company size has no significant effect on sustainability report disclosure. While simultaneously profitability and company size have a significant effect on sustainability report disclosure.
creator: Novi Permatasari
creator: Heni Nurani
creator: Rendi Kusuma Natita
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 244
ending page: 258

ANALYSIS OF ENTREPRENEURIAL KNOWLEDGE AND ENTREPRENEURIAL BEHAVIOR ON ENTREPRENEURIAL INTEREST IN GEN Z
type: item
description: This study aims to determine the interest in entrepreneurship through the variables of entrepreneurial knowledge and entrepreneurial behavior in Gen Z in Aek Nabara city, Labuhanbatu Regency. This study involved 100 respondents who were selected using the Slovin formula in sampling. This research uses a quantitative approach with data collection through a google form questionnaire. The sample was taken using a purposive sampling technique because there were certain considerations, namely generation Z who had an interest in entrepreneurship. Based on the results of the description of the respondents, it was found that the age of 16-21 years was interested in entrepreneurship with agribusiness, fashion and culinary business types. The results of hypothesis testing that Gen Z has entrepreneurial knowledge and entrepreneurial behavior so that through this study the authors found that Gen Z in Aek Nabara city is Gen Z who has a positive mindset in taking entrepreneurship.
creator: Novita Febriyanti
creator: Pristiyono
creator: Daslan Simanjuntak
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 259
ending page: 268

Analysis of the Influence of Digital Marketing Strategy on Customer Satisfaction at BRI PALOPO Branch
type: item
description: The aim of this research is to examine the influence of digital marketing strategy on customer satisfaction. This study employs a quantitative approach, utilizing primary data sourced from direct distribution of Likert-scale questionnaires to respondents, including both customers and non-customers of BRI PALOPO Branch. The population consists of BRI customers and non-customers. Purposive sampling technique was employed to select 129 samples. Data analysis in this research was conducted using IBM SPSS 25 software, employing various testing methods. The findings indicate that the influence of strategy does not significantly affect customer satisfaction, whereas digital marketing significantly impacts customer satisfaction.
creator: Nurazizah Al Kaizah
creator: Rismawati
creator: Asriany
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 269
ending page: 278

ANALYSIS OF THE MANAGEMENT OF VILLAGE FUND ALLOCATIONS (ADD) IN THE 2021 BUDGET YEAR IN JIRLAY VILLAGE, ARU ISLANDS DISTRICT
type: item
description: This research is to analyze the management of village fund allocations in Jirlay Village which has not been implemented properly due to problems, namely: lack of transparency in the management of village fund allocations. this research aims to find out the Management of Village Fund Allocations in Jirlay Village, Aru Islands Regency 2021. this researcher uses the concept of the regional financial cycle management cycle from the deputy field of regional financial management supervision, 2015. the research methods used are observation, interviews, documentation with a qualitative approach. The data analysis technique uses Prastowo analysis, 2012: 241 The results of the Research Analysis of the Management of Village Fund Allocation (Add) for Fiscal Year 2021 in Jirlay Village, Aru Islands Regency are that the management of village fund allocation in Jirlay Village in 2021 is not good. Because planning in Jirlay village does not involve all communities. The allocation of village funds is prioritized for non-infrastructure development, disbursement of funds is not on time, there is no information board, lack of supervision from BPD and the community.
creator: Piter Arson Welay
creator: Selva Temalagi
creator: Rido Duganata
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 279
ending page: 297

APPLICATION OF THE BUSINESS MODEL CANVAS TO BEAUTY CLINIC BUSINESSES (Study at RSa Aesthetic Clinic)
type: item
description: The beauty industry in Indonesia continues to grow every year, resulting in increased competition. Moreover, awareness of the importance of having healthy skin is not only sought after by women but also by men. This situation causes more and more business people in the beauty industry to compete to be the best. For this reason, the right business strategy is needed for the RSa Aesthetic Clinic beauty clinic so that the beauty business can survive and get lots of customers. This research is qualitative research with data collection using observation, interviews and documentation. The data sources used are primary data and secondary data. The research results conclude that the RSa Aesthetic Clinic business development strategy based on BMC is to refocus on customer segments, strengthen and develop the value proposition, expand channels, maintain customer relationships and revenue streams, utilize key resources, key activities and key partnerships and streamline cost structures.
creator: Ratna Sariharyanti
creator: Maya Malinda
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 298
ending page: 304

EVALUATION OF COMMUNITY PARTICIPATION IN PLANNING AND MANAGEMENT OF RURAL FINANCIAL FUNDS
type: item
description: This study aims to identify factors influencing the level of community participation and evaluate its direct impact on transparency and accountability in village fund management. The study examines the extent to which community involvement can influence transparency and efficiency in village financial management. The method used is quantitative analysis with a survey approach involving respondents from several selected villages. Data were collected through questionnaires designed to measure the level of community participation and the effectiveness of village financial management. The results of this study indicate that the significant positive influence of variables X1, X2, X3 on Y (management of village fund finances) can be accepted. These findings reaffirm the importance of effective evaluation, active community participation, and sound financial planning in enhancing financial management at the village level.
creator: Renaldy Saputra
creator: Rismawati
creator: Halim Usman
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 305
ending page: 316

Impact Analysis of Local Tax Policy on Local Own-Source Revenue: A Quantitative Approach in Palopo
type: item
description: This study aims to analyze the impact of tax administration efficiency on Local Own-Source Revenue using a quantitative approach. The results are expected to demonstrate that improving efficiency in tax administration directly strengthens local revenue and provides a strong basis for more effective policies to enhance local income and reinforce public trust in the taxation system. Purposive sampling technique is employed, where data is collected based on specific criteria to ensure accurate representation of a larger population. In this context, the research sample consists of 120 respondents who are individual and business taxpayers in the city of Palopo, directly affected by local tax policies. The findings indicate that tax rates and tax administration significantly impact Local Own-Source Revenue, while the tax base shows no significant impact on Local Own-Source Revenue.
creator: Riswandiansyah Jaya.P
creator: Rismawati
creator: Sahrir
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 317
ending page: 325

THE INFLUENCE OF FINANCIAL PERFORMANCE AND FINANCIAL INCLUSION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN THE BANKING SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2018-2022
type: item
description: Companies in their social responsibility towards the public relate to operational activities which include aspects (profit), social (people), and environmental (planet) or what is usually called the triple bottom line (3P), which is realized in the form of Corporate Social Responsibility (CSR) Disclosure. This research aims to determine and analyze Financial Performance and Financial Inclusion in the Banking Sector listed on the Indonesia Stock Exchange 2018-2022. As well as knowing and analyzing the influence of Financial Performance and Financial Inclusion on Corporate Social Responsibility Disclosure partially and simultaneously in the Banking Sector listed on the Indonesia Stock Exchange 2018-2022. The data used in this research uses the Financial Reports of 13 Banking Companies for 2018 - 2022 which were obtained through purposive sampling. The results of this research prove that there is a significant influence of each variable, namely Financial Performance and Financial Inclusion on CSR Disclosure. The existence of Financial Performance and Financial Inclusion simultaneously has a significant and positive effect on CSR Disclosure.
creator: Sania Sandra Pratiwi
creator: Dwi Indah Lestari
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 326
ending page: 334

HUMAN RESOURCES IMPROVEMENT STRATEGY IN VIVO TANJUNGPINANG
type: item
description: This study aims to determine the strategy of improving human resources in VIVO Tanjungpinang. Research using qualitative methods. The results of the study show the importance and role of human resource strategy in organizations: Strategic human resource management is a mental attitude in doing something. It represents and achieves in the form of a human resource strategy. Human resource strategy determines what the organization should do with human resource performance and policies and how they should be consistent and integrated with each other and with corporate strategy. The weakness factor shows the need to make the best use of regulations that have been made, Utilizing existing social media as a means of information and employee education, With the presence of sophisticated equipment is expected to improve performance capabilities, Strengthen the image of the apparatus. organization by increasing discipline and loyalty of personnel and recruiting new employees according to the required competencies, Promotion and more intensive education by holding introductory activities at various events throughout the region, Maintaining good relations with interested parties so that cooperation can continue to be established.
creator: Satriadi
creator: Muhammad Riski
creator: Tubel Agusven
creator: Surya Kusumah
creator: Nanda Kristia Santoso
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 335
ending page: 343

THE EFFECT OF PROFESSIONAL ETHICS AND GENDER ON AUDITOR PERFORMANCE (Case Study at Public Accounting Firms in Bandung City Area)
type: item
description: This research is motivated by the increasing cases of fraud committed by both male and female auditors in providing services to clients. Therefore, this study aims to examine and analyze the influence of independent variables namely professional ethics and gender, on the dependent variable which is auditor performance. The research was conducted by distributing questionnaires to Public Accountant Offices (KAP) in the city of Bandung that have valid permits to operate in the service sector granted by the Indonesian Institute of Certified Public Accountants (IAPI) in accordance with the Indonesian Law Pasal 12 Number 5 of 2011, with a population of 69 individuals. In this research, the author used primary data obtained through purposive sampling techniques. Data analysis was conducted using the multiple linear regression analysis method and hypothesis testing was performed using t-tests and F-tests with the assistance of IBM SPSS software version 24. The results of the study indicate that the variable of professional ethics has a partial effect on auditor performance, while the gender variable does not have a partial effect on auditor performance. Additionally, the variables of professional ethics and gender collectively influence auditor performance.
creator: Sepdhiya Athifah Irmawan
creator: Paulus Sugiyanto Yusufb
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 344
ending page: 350

THE INFLUENCE OF DEMOCRATIC LEADERSHIP STYLE, MOTIVATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH LOYALTY AS MODERATION
type: item
description: The era of the Industrial Revolution 5.0 or the concept of combining technology and humans, with the current changes in the production environment, has made PT POS Indonesia KCU Semarang make adjustments to further improve the performance of its employees by paying attention to the democratic leadership style, the motivation given to employees, and the organizational culture, which encourage employee loyalty. The sampling technigue used was saturated sampling with a sample of 98 employees. Data analysis was carried out using classical assumption tests and hypothesis testing using multiple linear regression and path analysis. From the research results, democratic leadership style has a significant effect on loyalty, motivation has a significant effect on loyalty, organizational culture has no significant effect on loyalty, democratic leadership style has no significant effect on employee performance, motivation has no significant effect on employee performance, organizational culture has a significant effect on employee performance, loyalty has a significant effect on employee performance, Democratic leadership style has a significant effect through loyalty on employee performance with a direct effect value of 0.045 and an indirect effect of 0.118, motivation has a significant effect through loyalty on employee performance, while organizational culture has no significant influence through loyalty on employee performance. For further research, it is recommended to use other intervening variables that mediate employee performance which are not yet in this research, and expand the sample size.
creator: Silvia Hendrayanti
creator: Rokhmad Budiyono
creator: Achmad Junaidi
creator: Bayu Sapta
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 351
ending page: 363

BUSINESS MODEL CANVAS FOR ACNIE BEAUTY CLINIC
type: item
description: More recently, beauty clinic has growth rapidly. significant fluctuations in skin and health industry in the Indonesian promised the profitable business. In this case, the main purpose of this research is to make a business model of Acnie beauty clinic. This research will use business model canvas as a framework to outline the key aspects of the business plan such as customer segments, value proposition, revenue streams, and key resources required. By conducting through market research and analysis, this business model will identify the target market for the clinic, competitive landscape, and potential growth opportunities. Ultimately, the goal is to develop a strategic roadmap that will guide the acne beauty clinic towards success and sustainability in the fast-growing beauty industry in Indonesia.
creator: Sri Trisnawaty Trisnawaty
creator: Maya Malinda
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 364
ending page: 370

The Influence of Compensation and Work Discipline on Employee Performance at the Branch Office of BRI in Palopo City
type: item
description: This research aims to fill this knowledge gap by analyzing the impact of compensation and work discipline on employee performance at the BRI Palopo City Branch Office . The research method used is a quantitative approach using a questionnaire as a data collection instrument. The sample for this research was employees of Bank BRI Palopo Branch. The population in this study were 150 employees of Bank BRI Palopo Branch. The sample in this study was 126 employees who could become respondents. Data analysis was carried out using multiple linear regression techniques. The results of the analysis of X1, The implication of this research is the importance of effective human resource management in improving employee performance in the banking sector.
creator: Suharni
creator: Rismawati
creator: Haedar
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 371
ending page: 380

Z-GENERATION ATTRACTION ANALYSIS USING E-MONEY PAYMENT IN ONLINE SHOPPING
type: item
description: Technological developments that go hand in hand with changes in the financial payment system are increasingly sophisticated, especially the use of electronic money or e-money which provides more convenience and a sense of security to anyone. The purpose of this study was to determine the interest between trust, perceived convenience and perceived risk on user interest in using e-money. In this study, the sample used was 200 samples. Samples were taken using the Purposive Sampling method with certain considerations. The consideration in determining the sample is Generation Z who has shopped online using e-money payments. The analysis technique used is using the SmartPLS 4.0 application and the method used is Structural Equation Model-Partial Least Square (SEM-PLS). Based on the results of data analysis, trust on user interest has a positive effect, perceived convenience on user interest has a positive effect and perceived risk on user interest has a positive effect.
creator: Tiara Safitri
creator: Pristiyono
creator: Praida Hansyah
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 381
ending page: 391

QUALITY OF DISCLOSURE OF SUSTAINABLE DEVELOPMENT GOALS (SDGS) AND FINANCIAL PERFORMANCE: EMPIRICAL EVIDENCE ON PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA
type: item
description: This study aims to test and analyze the effect of the quality of SDGs disclosure in the Sustainability Report on the company’s financial performance. The quality of SDGs reporting in this study is seen from the presentation of the company's contribution to SDGs reporting, either presented qualitatively or quantitatively. Financial performance is measured using the Return on Asset (ROA) ratio. The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study uses purposive sampling method with several criteria which are then sampled. Furthermore, for the reporting quality variable using the scoring method. the sample of this study amounted to 10 companies. The result of this study is that the quality of SDGs reporting has a significant effect on ROA. While Company Value has no influence on ROA.
creator: Vina Febrianti
creator: Arie Cahyani
creator: Shifa Intan Lestari
creator: Khairunnisa Khairunnisa
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 392
ending page: 403

THE INFLUENCE OF OPERATIONAL AUDIT, MOTIVATION AND INTERNAL CONTROL ON EMPLOYEE PERFORMANCE (Empirical Study at PT. Gramedia Asri Media Tangerang Branch)
type: item
description: This study aims to determine the Effect of Operational Audit, Motivation, and Internal Control on Employee Performance (Emperical Study at PT. Gramedia Asri Media Tangerang Branch). This type of research uses quantitative methods. The population in this study were all employees of PT. Gramedia Asri Media Tangerang Branch. The sampling technique using convenience sampling technique is taken based on the availability of elements and the ease of obtaining them, meaning that the information obtained is based on members of the population who are willing to provide it. The sample in this study amounted to 55 respondents. Methods of data collection using the survey method, namely the authors disseminate directly to the respondents. Data analysis techniques in this study used descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. Based on the results of the SPSS version 26 test from the tests that have been carried out, it shows that simultaneously the Operational Audit, Motivation, and Internal Control variables affect Employee Performance. Partially, the operational audit and internal control variables affect employee performance. While motivation has no effect on employee performance.
creator: Zainal Fadilah
creator: Andry Sugeng
creator: Khusnul Khuluqi
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 404
ending page: 421

ANALYSIS OF FACTORS INFLUENCING AN AUDITOR'S PROFESSIONAL SKEPTICISM ATTITUDE
type: item
description: The profession of public accountant is a profession of trust given by the community for the quality of auditor services. The public expects an independent assessment of the information presented by the company's management in the financial statements. Auditors become a profession that many people expect to be able to put trust as a party that can conduct audits of financial statements and can be responsible for the opinions given. This research aims to determine the Influence of the Code of Ethics, Experience and Competence of Auditors on Professional Skepticism of Auditors. Data collection is carried out through the dissemination of questionnaires that have been tested for validity and rehabilitation. The type of research used is descriptive quantitative. Respondents to this study were all auditor staff which included junior auditors, senior auditors, supervisors and managers. Sampling was done by Convenience Sampling with a Sample count of 62 respondents from 12 Public Accounting Firm (KAP) in South Jakarta. The results of this study showed that the code of ethics had no effect on the auditor's professional skepticism. This condition illustrates that the higher the auditor's code of ethics does not increase the auditor's professional skepticism. While the experience and competence of the auditors affects the professional skepticism of the auditor.
creator: Novi Akhsani
creator: Zulfa Rosharlianti
creator: Anisa Anisa
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 422
ending page: 430

THE EFFECT OF INFLATION LEVELS, TANGIBLE ASSET AND BUSINESS RISK ON CAPITAL STRUCTURE
type: item
description: This research aims to determine the influence of Inflation Levels, Tangible Assets and Business Risk on Capital Structure in Property and Real Estate sector companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used is a quantitative descriptive approach. The population in this study was 93 Property and Real Estate sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample in this research was 19 companies with a purposive sampling method as a sampling technique. Hypothesis testing in this research uses panel data regression analysis using Eviews version 12 software. Based on the results of panel data regression analysis, it shows that the Inflation Level has a positive effect on Capital Structure, Tangible Assets has a negative effect on capital structure and Business Risk has no effect on Capital Structure. Simultaneously the Inflation Level, Tangible Assets and Business Risk simultaneously influence the Capital Structure.
creator: Sinta Safitri
creator: Suciati Muanifah
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 431
ending page: 440

THE INFLUENCE OF PERCEPTIONS OF TAX FUNCTIONS AND TAX SERVICES ON MOTOR VEHICLE TAXPAYER COMPLIANCE WITH WHITENING FINE AS A MODERATION VARIABLE
type: item
description: This study aims to determine the effect of the perception of the tax function on taxpayer compliance, and the effect of tax services on taxpayer compliance. Furthermore, this study also looks at the role of penalty redemption on the effect of perceptions of the tax function on taxpayer compliance and looks at the role of fines redemption on the effect of tax services on taxpayer compliance. This type of research is quantitative. Data collection techniques using questionnaires or questionnaires. The population in this study were motorized vehicle taxpayers registered at the SAMSAT Pandeglang office, totaling 248,869 people. The research sample uses the slovin method. The data analysis technique used is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) using the SPSS Version 25.0 program. The results of this study indicate that partially the perception of the tax function has a significant effect on taxpayer compliance. Tax services have a significant effect on taxpayer compliance. Penalty redemption moderates the perception of the tax function has a significant effect on taxpayer compliance and the redemption of fines moderates tax services and has a significant effect on taxpayer compliance.
creator: Emul Mulyana
creator: Enjat Sudrajat
creator: Novelia Kiki P
creator: Riska Dwi Yanti
creator: Meri Lustianah
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 441
ending page: 448

Relevance Between GDP and Unemployment on Inflation in Indonesia: VECM Approach
type: item
description: to live well, a healthy and controlled economic system is necessary to safeguard economic activities from potential losses in the future. In this study, the author will examine the analysis of macroeconomic variables GDP and Unemployment on inflation. The indicators used are Inflation, Unemployment, and GDP of Indonesia, from the year 1989-2023. employing the estimation method of VECM (Vector Error Correction Model), which is a derivative of VAR (Vector Autoregression) method used to project a system with time variables to analyze dynamic impacts. The sustainability of businesses is influenced by the business climate of a country; if a country has a stable economy, there is a high likelihood of having a healthy business climate as well. Based on the estimation results, it is known that GDP and Unemployment have an influence on inflation in the short and long term; hence, policies related to increasing GDP or controlling unemployment rates will affect the inflation rate.
creator: Farid Fadulloh
creator: Dede Suharna
creator: Furniawan Furniawan
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 449
ending page: 460

INSTITUTIONAL OWNERSHIP AND INTELLECTUAL CAPITAL INFLUENCE VALUE OF TEXTILE AND GARMENT COMPANY
type: item
description: This study examine about institutional ownership and intellectual capital impact the value of textile and garment companies listed on the IDX from 2018 to 2022. Despite the business world seeing companies struggle to maintain their value, the textile and garment sector has seen declining values. Institutional ownership is gauged using a ratio of institutional shares to total outstanding shares, while intellectual capital is evaluated using the VAICTM method on a ratio scale. Company value is assessed using Tobin's q. The sample comprises 14 companies, totaling 70 data points obtained through purposive sampling. Data analysis involves testing classical assumption, multiple linear regression, correlation, determination, partial tests, and simultaneous tests using IBM SPSS version 26 software. The results reveal that institutional ownership negatively impacts company value, as weak or inactive ownership can lead to conflicts of interest between shareholders and management. This can result in agents prioritizing personal gains over shareholder interests, particularly when institutions adopt a passive ownership approach without active management involvement. Conversely, intellectual capital positively influences company value by driving innovation, leading to improved products, processes, and solutions that enhance competitiveness and market share.
creator: Aurrel Azalea Cesarena Putri
creator: Raden Budi Hendaris
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 461
ending page: 475

ANALYSIS OF THE INFLUENCE OF RELIGIUS AND ETHICAL BELIEF ON LOVE OF MONEY ATTITUDE TO ETHICAL DECISIONS AMONG ACCOUNTING DEPARTMENT STUDENTS
type: item
description: This research aims to test whether there is an influence of religiosity and belief in ethics on views about love of money and ethical decision making among students majoring in Accounting. The type and source of data used in the research is primary data obtained directly using an online survey. The sampling method uses purposive sampling. The total research sample was 288 respondents. The data analysis technique used is structural equation modeling (SEM) with AMOS 22 and SPSS 22 software. The results of the research show that the level of religious belief and belief in ethical concepts has an important role in influencing views of love of money among students. Furthermore, views about the materiality of money have an important role in influencing the ethical decision making process. As a mediator, love of money has a role both directly and indirectly in influencing the relationship between religiosity and ethical beliefs on the ethical decision making process.
creator: Nadila Nadila
creator: Rahmawati Rahmawati
creator: Junaidi junidi
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 476
ending page: 488

THE INFLUENCE OF COMPANY SIZE, MANAGERIAL OWNERSHIP AND INDEPENDENT COMMISSIONERS ON THE INTEGRITY OF FINANCIAL STATEMENTS
type: item
description: The author conducted the following research aimed at discussing the influence of company size, managerial ownership, and independent commissioners on the integrity of financial statements in the food and beverage sub-sector listed on the Indonesia Stock Exchange. In this research, the data used is secondary data, and the sample was determined using the purposive sampling method. The sample used was 15 companies during the period 2018 to 2022. The total data for all observations was 70 data taken from the company's annual report. The data analysis used in this research is Descriptive Statistics, Panel Data Test, Model Test, Classical Assumption Test, and Regression Analysis with Panel Data. Meanwhile, hypothesis testing used in this research uses the T-test (Partial) and F Test (Simultaneous). The research results show that managerial ownership and independent commissioners do not affect ILK. Meanwhile, company size has a significant positive effect on ILK. And simultaneously company size, managerial ownership, and independent commissioners have a positive effect on ILK in food and beverage sub-sector companies listed on the Indonesia Stock Exchange.
creator: Paska Marianti Desenni Siahaan
creator: Yenni Cahyani
creator: Wahyu Nurul Hidayati
creator: Juitania Nurul Hidayati
rights: Copyright (c) 2024
date: 2024-06-24
publication date: 2024-06-24
volume: 4
number: 1
starting page: 489
ending page: 499

Analysis of Accounting Students' Understanding of Green Accounting Concepts and Implementation in the Context of Environmental Sustainability: A Case Study at Muhammadiyah University Palopo
type: item
description: This research aims to investigate accounting students' understanding of the concept and application of green accounting, an aspect that is very important considering the urgency for companies to include environmental sustainability in their operations and reporting. This study applies quantitative methods to analyze the relationship between independent variables and dependent variables. The sample selection technique used is purposive sampling, which involves selection based on certain criteria to obtain more representative data. Data collection was carried out by distributing questionnaires directly to respondents, using a Likert scale for measurement. Data analysis in this research was carried out using IBM SPSS 25 software. Therefore, the first hypothesis (H2) can be accepted or there is a positive influence between the implementation of green accounting on environmental awareness.
creator: Ridwan
creator: Antong
creator: Rismawati
rights: Copyright (c) 2024
date: 2024-06-24
publication date: 2024-06-24
volume: 4
number: 1
starting page: 500
ending page: 510

THE INFLUENCE OF ORGANIZATIONAL CULTURE, WORK DISCIPLINE, AND WORK SPIRIT ON EMPLOYEE PERFORMANCE DIVISION VLD PT. TOYOTA ASTRA MOTOR
type: item
description: This research aims to test whether there is an influence of Organizational Culture, Work Discipline, and Work Spirit on Employee Performance of the VLD Division of PT. Toyota Astra Motor. This research is based on several theories that support research, which are related to Organizational Culture, Work Discipline, and Work Spirit on Employee Performance. This study uses primary data. The sample in this study were employees of Division VLD PT. Toyota Astra Motor. The research data were obtained from the results of distributing questionnaires (questionnaires). After the data collection is complete, the research data processing is immediately carried out by conducting multiple linear regression testing to determine the results of the relationship of the variables studied using the SPSS version 26 application. The results of this study indicate that Organizational Culture, Work Discipline, and Morale have a positive and significant effect both partially and simultaneously on the Employee Performance of the VLD Division of PT. Toyota Astra Motor with a contribution value (R Square) of 82.3% and a value of Fcount 71.219> from Ftable 2.80. The variable that most dominantly affects employee performance is the work discipline variable. Keywords: Organizational Culture; Work Discipline; Work Spirit; employee Performance;
creator: Dini Amalia
creator: Rizka Ananda
creator: Nafisah Ananda
rights: Copyright (c) 2024
date: 2024-06-24
publication date: 2024-06-24
volume: 4
number: 1
starting page: 511
ending page: 518

THE EFFECT OF DEFERRED TAX ASSETS, DEFERRED TAX EXPENSES AND SALES GROWTH ON EARNING MANAGEMENT (CASE STUDY: FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE)
type: item
description: This study aims to determine and analyze the effect of deferred tax assets, deferred tax expenses and sales growth on earnings management in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study were 35 food and beverage companies, while the sample was obtained using purposive sampling method based on the specified criteria, so that a sample of 9 food and beverage companies was obtained. The dependent variable in this study is earnings management, while the independent variables are deferred tax assets, deferred tax expenses and sales growth. The data analysis method using multiple linear regression analysis, f test, t test, and the coefficient of money determination is tested using the classical assumption test. The results of this study indicate that deferred tax assets affect earnings management while deferred tax expense and sales growth have no effect on earnings management. Keywords: Earnings Management; deferred tax assets; deferred tax expenses; sales growth;
creator: Benedikta Ray
creator: Citra Sarasmitha
rights: Copyright (c) 2024
date: 2024-06-24
publication date: 2024-06-24
volume: 4
number: 1
starting page: 519
ending page: 526

FACTORS THAT INFLUENCE FRAUD PREVENTION IN THE MANAGEMENT OF VILLAGE FUND ALLOCATIONS IN HOAT SORBAY DISTRICT, TENGARA MALUKU DISTRICT
type: item
description: ABSTRACT This research aims to empirically test the factors that influence fraud prevention in managing village fund allocations in Hoat Sorbay District, Maluku Tengara Regency. The population in this study were some village officials who worked in Hoat Sorbay District. The sample in this study consisted of 35 people, some of whom were village officials who participated in the village internal control system in Hoat Sorbay District. The sampling technique used was Purposive Sampling. The research method used is a quantitative research method. Data was obtained through distributing questionnaires and measured using multiple regression analysis which was processed using SPSS 22 software. The results of this research show that the presentation of village financial reports, internal control, individual morality and competence have a significant influence on preventing fraud in managing village fund allocation in the sub-district. Hoat Sorbay, Maluku Regency, a landmark. Keywords: Presentation of Village Financial Reports, Internal Control, Individual Morality, Competence, Fraud Prevention.
creator: Luis EY Kowarin
creator: Trisna Sari Lewaru
creator: Yustinus Lambyombar
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 527
ending page: 539

STRATEGIC MANAGEMENT PLAN FORMULATION AT OFFICE YOUTH AND SPORT TANIMBAR ISLANDS REGENCY 2024–2029
type: item
description: ABSTRACT The manuscript titled *"Formulation of Management Strategic Plans for the Tanimbar Islands Regency Youth and Sports Service: 2024-2029"* aims to enhance the Youth and Sports Service in the region, establishing it as a competitive and superior organization committed to fostering a high-achieving, integrity-driven youth generation. The research employs a qualitative approach, specifically a case study, to analyze the current performance and future strategies of the Youth and Sports Service. The case study method allows the researcher to explore and resolve the issues faced by the department by utilizing both primary and secondary data. The strategic factors for the department were identified using SWOT analysis, including EFAS and IFAS frameworks. These factors were further analyzed using PSAK and the TOWS matrix to develop actionable strategies for the organization. The focus is on creating innovative youth events and improving access to sports facilities, aligning with the local government’s efforts to enhance human resource development. The manuscript outlines the process of strategic planning, covering situation analysis, vision and mission formulation, goal setting, performance indicators, action plan development, and evaluation. The objective is to create sustainable strategies to improve the welfare of society, particularly in the youth and sports sectors, ensuring that the strategic plan for 2024-2029 is effective and well-implemented in the Tanimbar Islands Regency. Keywords: SWOT Analysis, EFAS Analysis, IFAS Analysis, SFAS Analysis, and TOWS Matrix Analysis.
creator: Zadrach Franscois Taghurihi
creator: Maya Malinda
rights: Copyright (c) 2024
date: 2024-07-01
publication date: 2024-07-01
volume: 4
number: 1
starting page: 540
ending page: 570