Vol. 5 No. 1 (2025): January 2025

					View Vol. 5 No. 1 (2025): January 2025

In this issue Vol. 5 No. 1 (2025): January, we have processed 28 submitted manuscripts. 2 article was declined after initial review by the editor, 2 articles were declinedย after the peer review process, and 27 articles were published.

In this issue Vol. 5 No. 1 (2025): January, all of the published articles were authored/co-authored by 69 authors from 21 Institutions and 1 Country, i.e., Universitas Udayana (Indonesia), Universitas Sumatera Utara (Indonesia), STIE Mahardhika Surabaya (Indonesia), Universitas Negeri Jakarta (Indonesia), Akademi Sages (Indonesia), Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya (Indonesia), Universitas Katolik Indonesia Atma Jaya (Indonesia), Universitas Esa Unggul (Indonesia), Universitas Tarumanagara (Indonesia), Universitas Putera Batam (Indonesia), IPB University (Indonesia), Indonesia Financial Service Authority Gedung Soemitro Djojohadikusumo (Indonesia), Universitas Pelita Harapan (Indonesia), Universitas Hasanuddin (Indonesia), Universitas Wisnuwardhana Malang (Indonesia), Universitas Trisakti Jakarta (Indonesia), Universitas Padjadjaran (Indonesia), Sekolah Tinggi Agama Islam Al Falah (Indonesia), Universitas Airlangga (Indonesia), Universitas Muhammadiyah Purwokerto (Indonesia), Universitas Widyatama (Indonesia).

(Download Full Issue PDF)

Published: 2024-12-10

Articles

  • Determinan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Kabupaten Gianyar

    I Gusti Agung Bagus Dhimas Kustri Widyana* - Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ I Ketut Jati - Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Strategies of the Department of Transportation in Regulating Street-Side Parking in Binjai City

    Yuninta Sartika Br Sembiring* - Public Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Zoraya Alfathin Rangkuti - Public Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Influence of PAD, DAU, and DBH on the Allocation of Capital Expenditure in City Districts in the Province of Bali in 2018-2021

    Basitho Majid Endi Ananta* - Faculty of Economics and Business, Universitas Udayana, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Ni Made Adi Erawati - Faculty of Economics and Business, Universitas Udayana, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Influence of Live Streaming and Online Customer Reviews on Consumer Purchase Interest in the Tiktok Shop Feature (Case Study of Pamulang District Community)

    Hendra Dwi Prasetyo* - STIE Mahardhika Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Intellectual Property Rights and Royalties in Franchise Business Taxation

    Evelyne Shafina* - Accounting Study Program, Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Tri Ameliyaningsih - Accounting Study Program, Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Indra Pahala - Accounting Study Program, Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Puji Wahono - Accounting Study Program, Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Influence of Profitability, Liquidity, Leverage, Gender Diversity, and Political Connections on Financial Distress (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2020 - 2022)

    Putu Talia Natasia Putri* - Faculty of Economics and Business, Udayana University, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ I Dewa Nyoman Badera - Faculty of Economics and Business, Udayana University, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ I Ketut Suryanawa - Faculty of Economics and Business, Udayana University, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Doritos Product Marketing Innovation Based on Doritos Flat Life on TikTok Social Media to Increase Sales

    Achmad Taufiq - Akademi Sages, Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Bawa Mulyono Hadi* - Akademi Sages, Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Daniel Pandu Mau - Akademi Sages, Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Review of Tax Coverage in Digital Insurance Companies PT XYZ Case Study

    Tri Ameliyaningsih* - Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Evelyne Shafina - Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Indra Pahala - Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Puji Wahono - Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Influence of Transformational Leadership Style and Organizational Commitment on Loyalty with Job Satisfaction as an Intervening Variable in Employees of CV. Amanda Brownies

    Ryco Julianboy Parinding* - Master of Management Program, Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Mappamiring - Master of Management Program, Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Akhmad Muhammadin - Master of Management Program, Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Role of Quality, Promotion, and Product Uniqueness in the Decision-Making to Purchase Batik Gayatri

    Benedicta Evienia Prabawanti* - Faculty of Economics and Business, Universitas Katolik Indonesia Atma Jaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Yussi Ramawati - Faculty of Economics and Business, Universitas Katolik Indonesia Atma Jaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Analysis of Production Management at PT Maha Putra Jaya: Challenges and Strategies for Increasing Efficiency

    Sri Lestari* - STIE Mahardhika Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Influence of Discipline and Work Motivation on Employee Performance with Job Satisfaction as Mediation at PT. Jasiyah Travel Service

    Asmin Jaya* - Master of Management Program, Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Rabihatun Idris - Master of Management Program, Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Hardiani - Master of Management Program, Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Employer Branding, Person-Job Fit, and Psychological Empowerment's Impact on Turnover Intention of Gen Y and Z in Indonesian Private Banks

    Badiah* - Department of Management, Faculty of Economics, Universitas Esa Unggul, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Rojuaniah - Department of Management, Faculty of Economics, Universitas Esa Unggul, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Dampak Perpajakan Akibat Perubahan Batubara Menjadi Barang Kena Pajak Berdasarkan Undang-Undang No. 11 Tahun 2020 bagi Pengusaha Batubara (Studi Kasus PT XYZ)

    Muhammad Abyan Al Haqi* - Program Pendidikan Profesi Akuntan, Fakultas Ekonomi Dan Bisnis, Universitas Tarumanagara, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Yuniarwati - Program Pendidikan Profesi Akuntan, Fakultas Ekonomi Dan Bisnis, Universitas Tarumanagara, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Influence of Brand Equity, Product Quality, and Customer Satisfaction on Repurchase Intention of Scarlett Skincare in Batam City

    Rona Natalia Simarmata* - Universitas Putera Batam, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Alice Erni Husein - Universitas Putera Batam, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Analysis of Factors Affecting Non-Performing Loan at PT Xyz Financing Company Before and During Covid-19 (2018-2022)

    Aditya Sajudi* - School of Business, IPB University, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Hermanto Siregar - Department of Economics, Faculty of Economics and Management, IPB University, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Bayu Bandono - Indonesia Financial Service Authority Gedung Soemitro Djojohadikusumo, Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Effect of Transactional Leadership, Compensation, and Organization Culture on Employee Performance with Work Motivation as a Mediating Variable

    Febrina Claudia Catherin* - Master of Management Program, Faculty of Economics and Business, Universitas Pelita Harapan, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Ardi - Master of Management Program, Faculty of Economics and Business, Universitas Pelita Harapan, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Richard Andre Sunarjo - Master of Management Program, Faculty of Economics and Business, Universitas Pelita Harapan, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Effect of Stock Trading Volume and Market Capitalisation on Stock Price with Managerial Ownership as Moderator

    Winola Wijayanti* - Accounting Study Program, Universitas Hasanuddin, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Rifqah Zakiyah Arman - Accounting Study Program, Universitas Hasanuddin, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Syarifuddin Rasyid - Accounting Study Program, Universitas Hasanuddin, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Darmawati - Accounting Study Program, Universitas Hasanuddin, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Analysis of Financial Behavior on the Investment Decisions of Civil Servants in the Class I Checkpoint Immigration Office Malang

    Zulfikar Fatoni - Master of Management, Universitas Wisnuwardhana Malang, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Marissa Ulfa Musdalifa - Master of Management, Universitas Wisnuwardhana Malang, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Elis M. Liandana* - Master of Management, Universitas Wisnuwardhana Malang, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Importance of Financial Statements for MSMEs in South Tambun Subdistrict

    Yudhi Adnan Prayogo* - Master of Accounting, Faculty of Economics and Business, Universitas Trisakti Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Murtanto - Faculty of Economics and Business, Universitas Trisakti Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Influence of Leader Emotional Intelligence, Transactional Leadership and Perceived Organizational Support on Job Performance Mediated by Trust in Supervisor

    Iing Yusnita* - Master of Management Study Program, Faculty of Economics and Business, Universitas Pelita Harapan Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Integrating Supply Chain Risk Management and Organizational Agility in Post-pandemic Era: A Pathway to Superior MSMEs Performance in Indonesia

    Tribowo Rachmat Fauzan* - Logistic Business Study Program, School of Vocational Studies, Universitas Padjadjaran, Sumedang, West Java, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Ajeung Syilva Syara - Islamic Economic Law, Sekolah Tinggi Agama Islam Al Falah, Bandung, West Java, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Perbandingan Sistem Pajak E-Commerce di Indonesia dengan Negara Lain

    Windy Fatma Susmala* - Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Wanti Nur Jadidah - Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Indra Pahala - Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Puji Wahono - Universitas Negeri Jakarta, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • The Influence of Authentic Leadership and Work Environment with Job Satisfaction as a Mediating Variable on Employee Performance in Construction Company PT. XYZ

    Awang Pandhu Kusuma* - Master of Management Study Program, Faculty of Economics and Business, Universitas Pelita Harapan, Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Albert Surya Wanasida - Master of Management Study Program, Faculty of Economics and Business, Universitas Pelita Harapan, Surabaya, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Pengaruh Understaffing terhadap Stres Kerja Pegawai: Peran Dukungan Sosial sebagai Variabel Moderasi

    Fitria Dwi Kurniawati* - Master of Management Study Program, Faculty of Economics and Business, Universitas Airlangga, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Faktor Determinan Financial Statement Fraud: Pengujian Kualitas Audit sebagai Pemoderasi

    Sindi Tiastuti* - Akuntansi S1, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Sri Wahyuni - Akuntansi S1, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Azmi Fitriati - Akuntansi S1, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Hardiyanto Wibowo - Akuntansi S1, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ
  • Effect of Leverage on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019

    Irene Sukma Lestari Barus* - Faculty of Economics and Business, Universitas Widyatama, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Muhammad Adhi Rusdi - Faculty of Economics and Business, Universitas Widyatama, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Apriwandi - Faculty of Economics and Business, Universitas Widyatama, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ Dyah Purnamasari - Faculty of Economics and Business, Universitas Widyatama, Indonesia ๐Ÿ‡ฎ๐Ÿ‡ฉ