Vol. 4 No. 5 (2024): September 2024

					View Vol. 4 No. 5 (2024): September 2024

In this issue Vol. 4 No. 5 (2024): September, we have processed 28 submitted manuscripts. 2 articles were declined after initial review by the editor, 0 articles were declinedย after the peer review process, and 26 articles were published.


In this issue Vol. 4 No. 5 (2024): September, all of the published articles were authored/co-authored by 64 authors from 20 Institutions and 2 Countries, i.e., Universitas Indonesia (Indonesia), Universitas Muhammadiyah Riau (Indonesia), IAIN Parepare (Indonesia), Universitas Muhammadiyah Surakarta (Indonesia), Universitas Udayana (Indonesia), Institut Agama Islam Hamzanwadi Nahdlatul Wathan (Indonesia), Universitas Ahmad Dahlan (Indonesia), Universitas Airlangga (Indonesia), Universitas Pekalongan (Indonesia), Institut Teknologi Sepuluh Nopember (Indonesia), Politeknik Pariwisata Bali (Indonesia), Universitas Trisakti (Indonesia), Universitas Jenderal Achmad Yani (Indonesia), Politeknik Negeri Sriwijaya (Indonesia), Universitas Atma Jaya Yogyakarta (Indonesia), STIE YAPAN Surabaya (Indonesia), Universitas Pembangunan Nasional (Indonesia), Universitas Nahdlatul Ulama (Indonesia), Universitas Negeri Makassar (Indonesia), University of Science and Technology (Taiwan).

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Published: 2024-08-10

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Articles

  • THE DYNAMICS OF EXCHANGE RATES, INFLATION, AND TRADE BALANCE IN A SMALL OPEN ECONOMY (CASE STUDY OF SIERRA LEONE)

    Ishmael Kamara* - Department of Economics, Universitas Indonesia, Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Diah Widyawati - Senior Lecturer Department of Economics, Universitas Indonesia, Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • PELAKSANAAN STANDAR OPERASIONAL PROSEDUR AUDIT, TANTANGAN HINGGA PELUANG AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT PASCA COVID-19

    Rasyid Setiawan* - Program Studi Akuntansi, Universitas Muhammadiyah Riau Rudi Syaf Putra - Program Studi Akuntansi, Universitas Muhammadiyah Riau
  • DAMPAK CORPORATE SOCIAL RESPONSIBILITY PT. UPC SIDRAP BAYU ENERGI TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT DI KABUPATEN SIDENRENG RAPPANG

    Uun Purwati Widodo* - IAIN Parepare, Parepare, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Syahriyah Semaun - IAIN Parepare, Parepare, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Sitti Aminah - IAIN Parepare, Parepare, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Andi Bahri. S - IAIN Parepare, Parepare, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ St. Nurhayati - IAIN Parepare, Parepare, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • ANALYSIS OF STOCK PERFORMANCE IN TECHNOLOGY SECTOR COMPANIES LISTED ON IDX 2021-2022: INDONESIA POINT OF VIEW

    Muhammad Zufar Fauzi* - Accounting Study Program, Universitas Muhammadiyah Surakarta Mahameru Rosy Rochmatullah - Accounting Study Program, Universitas Muhammadiyah Surakarta
  • MARKET REACTION TO THE ENACTMENT OF FINANCE MINISTER REGULATION NUMBER 120 OF 2023 ON PROPERTY AND REAL ESTATE STOCKS

    I Gede Candra Ari Astawa* - Universitas Udayana I Gusti Ngurah Agung Suaryana - Universitas Udayana
  • THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON TAX AGGRESSIVENESS

    Evitha Puspa Mustika* - Accounting Study Program, Universitas Muhammadiyah Surakarta Nursiam - Accounting Study Program, Universitas Muhammadiyah Surakarta
  • PENGARUH KETEKUNAN KOMITE AUDIT DAN AUDIT EFFORT PADA FEE AUDIT (Studi pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022)

    Cynthia Prisilia Winawan Komang - Program Studi Sarjana Akuntansi, Universitas Udayana Komang Ayu Krisnadewi - Program Studi Sarjana Akuntansi, Universitas Udayana
  • FACTORS INFLUENCING VISITS TO HALAL RESTAURANTS HOTELS IN LOMBOK, NTB

    Rosida Rusmiati* - Institut Agama Islam Hamzanwadi Nahdlatul Wathan, Pancor, Nusa Tenggara Barat ๐Ÿ‡บ๐Ÿ‡ธ
  • STRATEGI BAURAN PEMASARAN 9P DAN CUSTOMER CENTRISM TERHADAP PENINGKATAN JAMAAH PERSPEKTIF PEMASARAN SYARIAH (Studi: Travel Haji dan Umrah di Ajattapareng)

    Umrah Yani Umar* - IAIN Parepare, Parepare, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Darmawati - IAIN Parepare, Parepare, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Damirah - IAIN Parepare, Parepare, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Syahriyah Semaun - IAIN Parepare, Parepare, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Muliati - IAIN Parepare, Parepare, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • MODERASI MONEY ATTITUDE DAN MEDIA EXPOSURE DALAM MODEL GAMBLING BEHAVIOR PADA MAHASISWA AKUNTANSI

    Ghoin Ashar Syakara* - Universitas Ahmad Dahlan Budi Barata Kusuma Utami - Universitas Ahmad Dahlan
  • DIGITALIZATION DOCUMENT CONTROL AND DATA RECORDS MANAGEMENT TO SUPPORT BUSINESS INTELLIGENCE OF INTEGRATED DOCUMENTED INFORMATION CONTROL ACTIVITIES AT PT X

    Kartika Dyah Sertiya Putri* - Master of Management, Faculty of Economics and Business, Universitas Airlangga Praptini Yulianti - Master of Management, Faculty of Economics and Business, Universitas Airlangga
  • PENGARUH PROFITABILITAS DAN LEVERAGE PADA PENGHINDARAN PAJAK DENGAN KONEKSI POLITIK SEBAGAI VARIABEL PEMODERASI

    Kadek Angelita Armeitya Dwi Anggraini* - Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Naniek Noviari - Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • KEBERLANJUTAN DAN NILAI PERUSAHAAN: ANALISIS PRAKTIK GREEN INNOVATION PADA PERUSAHAAN

    Badiโ€™atul Ulwiyah* - Master of Management Department, Faculty of Economics and Business, Universitas Pekalongan Mahirun - Master of Management Department, Faculty of Economics and Business, Universitas Pekalongan
  • OPPORTUNITIES AND CHALLENGES OF DIGITAL SUPPLY CHAIN: A SYSTEMATIC LITERATURE REVIEW USING SCOR FRAMEWORK

    Muhammad Saad Salahudin* - Department of Business Management, Institut Teknologi Sepuluh Nopember, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Imam Baihaqi - Department of Business Management, Institut Teknologi Sepuluh Nopember, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Yen-Ching Liu - Department of Business Administration, National Yunlin, University of Science and Technology, Taiwan ๐Ÿ‡น๐Ÿ‡ผ
  • IMPLEMENTATION OF SUSTAINABLE PROCUREMENT: A CASE STUDY OF AN INTERNATIONAL CHAIN HOTEL

    Ida Ayu Nyoman Berlian - Department of Hospitality, Hospitality Accounting Management Study Program, Politeknik Pariwisata Bali Ni Ketut Mareni* - Department of Hospitality, Hospitality Accounting Management Study Program, Politeknik Pariwisata Bali Ni Made Sri Rukmiyati - Department of Hospitality, Hospitality Accounting Management Study Program, Politeknik Pariwisata Bali
  • THE EFFECT OF TAX SANCTIONS, VEHICLE TAX AMNESTY, AND E-SAMSAT ON THE MOTORISED VEHICLE OF THE TAXPAYER'S COMPLIANCEย 

    Ni Wayan Sulistyawati* - Universitas Udayana Ni Ketut Lely Aryani Merkusiwati - Universitas Udayana
  • THE INFLUENCE OF BUSINESS STRATEGY, SUPERVISORY EFFECTIVENESS AND SUSTAINABLE GROWTH RATE IN BANKRUPTCY PREDICTION

    Niken Yulika Asmarani* - Graduate Program of Accounting, Universitas Trisakti, Jakarta Murtanto - Faculty of Economic and Business, Universitas Trisakti, Jakarta
  • THE INFLUENCE OF POLITICAL CONNECTIONS, GENDER DIVERSITY, PROFITABILITY, AND LEVERAGE ON TAX AGGRESSIVENESS (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2019 โ€“ 2023)

    Ni Nyoman Noviani* - Faculty of Economics and Business, Universitas Udayana Denpasar I Ketut Sujana - Faculty of Economics and Business, Universitas Udayana Denpasar
  • PENGARUH KOMPENSASI DAN KOMUNIKASI TERHADAP KEPUASAN KERJA PERAWAT HONORER INSTALASI GAWAT DARURAT (IGD) DAN RAWAT INAP RUMAH SAKIT UMUM DAERAH Z DI KABUPATEN BANDUNG BARAT

    Adelia Fitriani Agustin* - Program Studi Manajemen, Universitas Jenderal Achmad Yani R. M. Juddy Prabowo - Program Studi Manajemen, Universitas Jenderal Achmad Yani
  • THE INFLUENCE OF ASSET MANAGEMENT ON OPTIMIZING THE UTILIZATION OF FIXED ASSETS IN THE PALEMBANG CITY GOVERNMENT

    Miftahul Jannah* - Public Sector Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Rita Martini - Public Sector Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Rosy Armaini - Public Sector Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • PENGARUH PENGUNGKAPAN HAL AUDIT UTAMA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG

    Yohanes Mario Pratama* - Program Studi Akuntansi, Fakultas Bisnis dan Ekonomika, Universitas Atma Jaya Yogyakarta Hanny Lusiani - Program Studi Akuntansi, Fakultas Bisnis dan Ekonomika, Universitas Atma Jaya Yogyakarta
  • INFORMATION DETECTION OF BID-ASK SPREAD AND FIRM SIZE ON EARNING MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE

    Roostina Nugrahani Putri* - Master of Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
  • IMPROVING PERFORMANCE THROUGH APPLICATIONS ON GRABFOOD DRIVERS PT. GRAB INDONESIA IN SURABAYA CITY

    Muhammad Alif Massaid - Management Study Program, STIE YAPAN Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Tutik Winarsih* - Management Study Program, STIE YAPAN Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • THE ROLE OF INNOVATION IN ENHANCING FINANCIAL PERFORMANCE IN YOGYAKARTA'S CREATIVE INDUSTRY

    Andreas Mahendro Kuncoro* - Industrial Engineering Study Program, Universitas Pembangunan Nasional Melvin Rahma Sayuga Subroto - Accounting Study Program, Universitas Nahdlatul Ulama Eric Ohara - Industrial Engineering Study Program, Universitas Pembangunan Nasional
  • THE INFLUENCE OF EFFECTIVE LEADERSHIP AND ORGANIZATIONAL JUSTICE ON ORGANIZATIONAL COMMITMENT IN THE TRANSPORTATION INFRASTRUCTURE SECTOR OF THE SURABAYA CITY TRANSPORTATION SERVICE

    Adhi Turnawan* - STIE YAPAN, Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Agus Ariyanto - STIE YAPAN, Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Wido Untoro - STIE YAPAN, Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Fariz - STIE YAPAN, Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • THE INFLUENCE OF ENTREPRENEURIAL LITERACY AND DIGITAL LITERACY ON BUSINESS SUCCESS (A Study on SMEs Assisted by the Department of Cooperatives in Biringere Village, North Sinjai District, Sinjai Regency)

    Muhammad Taufik Hidayat* - Master of Social Science Education Department, Universitas Negeri Makassar, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Anwar Ramli - Universitas Negeri Makassar, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Muhammad Hasan - Universitas Negeri Makassar, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ