Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45
Renny Wulandari ( 2025-08-01 )
This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sam...

The Impact of Good Governance Implementation, Competency of Village Apparatus, and Internal Control Systems on Village Fund Management with the Utilization of Information Technology as a Moderating Variable
Suci Nurulita ( 2025-08-01 )
This study aims to analyze the effect of the implementation of good governance, village apparatus competence, and internal control systems on village fund management, with the use of information technology as a moderating variable. This study is a quantitative study. The population in this study wer...

THE EFFECT OF GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL AND CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE IN THE RESTAURANT, HOTEL AND TOURISM SUB-SECTOR INDUSTRY LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD
Sri Handayani ( 2025-08-01 )
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Pengaruh Kecerdasan Spiritual Dan Gaya Hidup Hedonisme Terhadap Manajemen Keuangan Pribadi Gen Z
Diki Mubarok ( 2025-08-01 )
This study analyzes the impact of spiritual intelligence and hedonistic lifestyle on personal financial management in generation Z. This research aims to investigate the extent to which these two factors influence the financial management of the younger generation. Quantitative methods were applied ...

Analisis Pengaruh Debt to Equity Ratio, Return On Equity, dan Total Asset Turnover Terhadap Price to Book Value (Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2024)
Tjipto Sajekti ( 2025-08-01 )
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Pengaruh Penggunaan Teknologi Informasi Dan Kompetensi Terhadap Efektivitas Kerja Pegawai Kantor Badan Keuangan Aset Daerah Kabupaten Majene
Reny Ruswanti ( 2025-08-01 )
The purpose of this study is to examine the influence of information technology and skills on employee performance at the Regional Asset Finance Agency of Majene Regency. In this research methodology, quantitative techniques with a saturated approach were used. All 66 employees at the Regional Asset...

The Influence of Intended Strategy and Emergent Strategy on Open Innovation in Improving the Performance of the Creative Economy Industry in Sounth Sumatra and West Sumatra
Supriatiningsih Supriatiningsih ( 2025-08-01 )
This study investigates how both planned (intended) and adaptive (emergent) strategies influence the adoption of open innovation and examines their subsequent effects on the performance of creative industries in South and West Sumatra. Employing a quantitative survey of 150 industry participants, th...

Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian Terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM di Kabupaten Tanah Laut
Noor Amelia ( 2025-08-01 )
This study aims to identify the impact of financial knowledge, financial attitude, and personality on financial management behavior among SMEs, particularly in the culinary sector of Tanah Laut Regency. The population includes 2,055 SMEs in Pelaihari District, with a sample size of 95 respondents. A...

Muhammad Syahid Pebriadi ( 2025-08-01 )
This research evaluates the implementation of Zahir Accounting as a digital financial management solution for UMKM Nazwa Sasirangan in Banjarmasin. The study aims to enhance operational efficiency and financial accuracy through the use of Zahir Accounting. The research employs a descriptive qualitat...

Analisis Faktor Yang Mempengaruhi Perilaku Perencanaan Investasi: Peran Kontrol Diri Sebagai Variabel Moderasi
Yessi Nesneri ( 2025-08-01 )
Investment planning behavior essentially involves the act of allocating a certain amount of funds in the present with the expectation of gaining profits in the future. This study aims to examine the influence of financial knowledge, financial experience, financial attitudes, and financial skills on ...

Kebijakan Deviden dan Ukuran Perusahaan terhadap Nilai Perusahaan
Rina Yuniarti ( 2025-02-01 )
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Analisis Literasi Perpajakan, Sosialisasi Perpajakan, Sanksi Pajak dan Tax Morale Terhadap Kepatuhan Pajak UMKM di Kabupaten Boyolali
Agustinus Budi Santoso ( 2025-02-01 )
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Efforts to Improve the Economy of the Ambulu District Community Through the PNM Ulamm Institution in Financial Management
Ihsan Nasihin ( 2025-02-01 )
The aim of this research is to provide an overview of how influential PNM ULaMM is in improving the economy of Ambulu sub-district. The Micro Capital Services Unit (ULaMM) is a service from PT Permodalan Nasional Madani (PNM) which was formed by the government with the aims and objectives of empower...

Pengaruh Kualitas Pelayanan dan Kualitas Informasi Terhadap Kepuasan Konsumen Pembelian Online Produk Usaha Mikro Kecil Menengah di Kota Langsa
Zubir Zubir ( 2025-02-01 )
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Governance Mechanisms and Tax Avoidance: The Effect of Institutional Ownership, Independent Board of Commissioners, and Audit Committee
I Gusti Agung Ayu Pramita Indraswari ( 2025-02-01 )
This study examines the effects of institutional ownership, independent board of commissioners, and audit committee on tax avoidance practices among publicly-traded companies in Indonesia. The findings aim to provide insights for policymakers and regulators to enhance tax compliance and ensure compa...

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