Vol. 5 No. 2 (2025): March 2025

					View Vol. 5 No. 2 (2025): March 2025

In this issue Vol. 5 No. 2 (2025): March, we have processed 33 submitted manuscripts. 3 articles were declined after initial review by the editor, 1 article was declined after the peer review process, and 29 articles were published.

In this issue Vol. 5 No. 2 (2025): March, all of the published articles were authored/co-authored by 61 authors from 19 Institutions and 1 Country, i.e., Universitas Trisakti (Indonesia), Universitas Airlangga (Indonesia), Universitas Terbuka (Indonesia), Kwik Kian Gie School of Business and Informatics (Indonesia), Universitas Pelita Harapan (Indonesia), Universitas Putera Batam (Indonesia), Universitas Muhammadiyah Purwokerto (Indonesia), Universitas Pembangunan Nasional “Veteran” (Indonesia), Universitas Muhammadiyah Surakarta (Indonesia), Universitas Sumatera Utara (Indonesia), Universitas Pamulang (Indonesia), Universitas Negeri Surabaya (Indonesia), Universitas Sari Mulia (Indonesia), Universitas Muhammadiyah Jakarta (Indonesia), Atma Jaya Catholic University of Indonesia (Indonesia), Universitas Jenderal Achmad Yani (Indonesia), Universitas Islam Batik Surakarta (Indonesia), Universitas Sains Indonesia (Indonesia), and Universitas Panca Bhakti (Indonesia).

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Published: 2025-02-01

Articles

  • The Effect of Financial Performance and Corporate Social Responsibility on Firm Value with Firm Size as a Control Variable

    Olivia Mariska Umboh* - Universitas Trisakti, Jakarta, Indonesia 🇮🇩 Harti Budi Yanti - Universitas Trisakti, Jakarta, Indonesia 🇮🇩
  • Information Security of Management System Using ISO 27001: 2013 in the Industrial Revolution 4.0

    Lusmitasari* - Department of Management, Faculty of Economic and Business, Universitas Airlangga, Surabaya, Indonesia 🇮🇩 Tri Siwi Agustina - Department of Management, Faculty of Economic and Business, Universitas Airlangga, Surabaya, Indonesia 🇮🇩
  • Improving Human Resource Quality and Cultural Values to Foster Community Independence in the Gayo Coffee Agrotourism Area, Bener Meriah Regency

    Rahmad Faisal* - Master of Management, Graduate Program, Universitas Terbuka, Indonesia 🇮🇩 Ginta Ginting - Master of Management, Graduate Program, Universitas Terbuka, Indonesia 🇮🇩 Said Kelana Asnawi - Department of Management, Kwik Kian Gie School of Business and Informatics, Jakarta, Indonesia 🇮🇩
  • Millennial Leadership Style and Organisational Culture on Employee Performance with Job Satisfaction as a Mediating Variable (Research at Gammara Hotel)

    Andary Angelica* - Master of Management Study Program, Faculty of Economics and Business, Universitas Pelita Harapan, Indonesia 🇮🇩 Albert Surya Wanasida - Master of Management Study Program, Faculty of Economics and Business, Universitas Pelita Harapan, Indonesia 🇮🇩
  • The Influence of Promotion, E-Wom and Trust on Purchasing Decisions on E-Commerce Lazada in Batam City

    Shellen* - Faculty of Social Sciences & Humanities, Universitas Putera Batam, Indonesia 🇮🇩 Alice Erni Husein - Faculty of Social Sciences & Humanities, Universitas Putera Batam, Indonesia 🇮🇩
  • Pengaruh Training & Development, Collectivism Based Organizational Culture, dan Career Development Terhadap Work Performance dengan Organizational Commitment Sebagai Variabel Mediasi

    Novia Kartika Sari* - Program Studi Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Pelita Harapan, Indonesia 🇮🇩
  • Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial sebagai Variabel Moderasi

    Abimanyu Nur Indra* - Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia 🇮🇩 Hadi Pramono - Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia 🇮🇩 Iwan Fakhrudin - Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia 🇮🇩 Selamet Eko Budi Santoso - Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia 🇮🇩
  • The Use of Altman Z-Score, Springate, and Zmijewski in Detecting Financial Distress in the Transportation and Logistics Sector Companies

    Tyus Krisyuanto - Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia 🇮🇩 Gideon Setyo Budiwitjaksono* - Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia 🇮🇩
  • Penerapan Sistem E-Filling Sebagai Tolok Ukur Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan

    Lutfi Zunaida Putri - Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Indonesia 🇮🇩 Shinta Permata Sari* - Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Indonesia 🇮🇩
  • Pengembangan Aplikasi SiBisa dalam Mewujudkan Program Smart City oleh Dinas Kependudukan dan Pencatatan Sipil Kota Medan

    Marissa Septyani Situmorang* - Ilmu Administrasi Publik, Universitas Sumatera Utara, Indonesia 🇮🇩 Siti Hazzah Nur Ritonga - Ilmu Administrasi Publik, Universitas Sumatera Utara, Indonesia 🇮🇩
  • Mewujudkan Sustainable Development Goals: Implementasi Pengelolaan Lingkungan pada Perusahaan Pertambangan di Indonesia

    Nurma Handayani - Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Indonesia 🇮🇩 Shinta Permata Sari* - Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Indonesia 🇮🇩
  • Analysis of CV. Yan's Jaya Financial Statements Fiscal Reconciliation in 2023 on Calculating Income Tax Payable

    Sri Agustini* - Department of Accounting, Faculty of Economic and Business, Universitas Pamulang, Indonesia 🇮🇩 Fithrah Kamaliyah - Department of Accounting, Faculty of Economic and Business, Universitas Pamulang, Indonesia 🇮🇩
  • Analysis of Factors Affecting Dividend Policy in the IDX High Dividend 20 Companies Listed on the Indonesia Stock Exchange (IDX) During the Period of 2019-2023

    Nuriyah Irkham* - Master's Program in Management, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia 🇮🇩 Ulil Hartono - Master's Program in Management, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia 🇮🇩 Nadia Asandimitra Haryono - Master's Program in Management, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia 🇮🇩
  • The Influence of the Board of Commissioners and the Board of Directors on Tax Avoidance with Gender Diversity as a Moderating Variable

    Wahyuni* - Department of Accounting, Faculty of Humanities, Universitas Sari Mulia, Banjarmasin, Indonesia 🇮🇩 Analisa - Department of Accounting, Faculty of Humanities, Universitas Sari Mulia, Banjarmasin, Indonesia 🇮🇩 Yusri - Department of Accounting, Faculty of Humanities, Universitas Sari Mulia, Banjarmasin, Indonesia 🇮🇩 Sari Yanti - Department of Accounting, Faculty of Humanities, Universitas Sari Mulia, Banjarmasin, Indonesia 🇮🇩
  • Optimisation of Operational Management Through the Use of Information Technology to Improve Service Quality at the Expedition Services of Railway Logistics (KALOG) Madiun Representative

    Iqbal Aristotle Khatistyarso* - Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia 🇮🇩 Daman Sudarman - Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia 🇮🇩
  • The Influence of Green Investment on Investment Intention Among Generation Z in Indonesia: The Moderating Role of Financial Literacy

    Novia Utami* - Department of Management, Faculty of Economics and Business, Atma Jaya Catholic University of Indonesia, Jakarta Indonesia 🇮🇩
  • Analisis Implementasi Sistem Informasi Pemerintah Daerah di Lingkungan Pemerintah Kota Bandung

    Annisa Lantang Madany* - Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani, Indonesia 🇮🇩 Neni Maryani - Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani, Indonesia 🇮🇩
  • Pengaruh Return on Asset dan Biaya Lingkungan terhadap Nilai Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia

    Safira Nur Fitria* - Fakultas Ekonomi Dan Bisnis, Universitas Jenderal Achmad Yani, Cimahi Dwi Indah Lestari - Fakultas Ekonomi Dan Bisnis, Universitas Jenderal Achmad Yani, Cimahi
  • Proxies Affecting Environmental Degradation: A Comparative Analysis Between Developed and Emerging Countries

    Alvin Cahya Saputra* - Faculty of Economics and Business, Universitas Pelita Harapan, Tangerang, Indonesia 🇮🇩
  • Analisis Implementasi Sistem Informasi Akuntansi Penggajian Pegawai Pemerintah dengan Perjanjian Kerja pada Dinas Kesehatan Kota Bandung

    Shafira Firdauza Queenta* - Fakultas Ekonomi dan Bisnis, Universitas Jendreral Achmad Yani Cimahi, Indonesia 🇮🇩 Dwi Jayanti - Fakultas Ekonomi dan Bisnis, Universitas Jendreral Achmad Yani Cimahi, Indonesia 🇮🇩
  • Faktor-Faktor yang Mempengaruhi Minat Menggunakan Dompet Digital

    Novita Heratiana* - Fakultas Ekonomi, Universitas Islam Batik Surakarta, Indonesia 🇮🇩 Anita Wijayanti - Fakultas Ekonomi, Universitas Islam Batik Surakarta, Indonesia 🇮🇩 Dimas Ilham Nur Rois - Fakultas Ekonomi, Universitas Islam Batik Surakarta, Indonesia 🇮🇩
  • Pengaruh Penggunaan Teknologi Big Data dan Efisiensi Operasi Terhadap Kinerja Keuangan Perusahaan Perbankan

    Nugroho Nurdhianto* - Universitas Jenderal Ahmad Yani, Indonesia 🇮🇩
  • Analisi Product Innovation dan Store Atmosphere terhadap Purchase Intention UMKM Kuliner Kota Sukabumi

    Mariati Tirta Wiyata* - Universitas Sains Indonesia, Indonesia 🇮🇩 Zeffanya Raphael Wijaya - Universitas Sains Indonesia, Indonesia 🇮🇩 Bambang Somantri - Universitas Sains Indonesia, Indonesia 🇮🇩
  • Analisis Kesesuaian Antara Penerapan Akuntansi Aset Tetap dengan PSAP No. 07 pada Dinas Bina Marga dan Penataan Ruang Provinsi Jawa Barat

    Naufal Farhan Windhuaji* - Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani, Cimahi, Indonesia 🇮🇩 Nunung Aini Rahmah - Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani, Cimahi, Indonesia 🇮🇩
  • Faktor Kinerja UMKM: Analisis Efek Mediasi Dukungan Pemerintah

    Egga Adillah* - Akuntansi, Universitas Panca Bhakti, Pontianak, Indonesia 🇮🇩 Friska Aditya - Akuntansi, Universitas Panca Bhakti, Pontianak, Indonesia 🇮🇩 Aris Setiawan - Akuntansi, Universitas Panca Bhakti, Pontianak, Indonesia 🇮🇩
  • Why Do People Buy iPhones? Unveiling the Role of Product Quality and Price Perception in Jakarta

    Putri Delicia* - Kwik Kian Gie Business of School, Jakarta, Indonesia 🇮🇩 Sylvia Sari Rosalina - Kwik Kian Gie Business of School, Jakarta, Indonesia 🇮🇩
  • Analisis Pengaruh Beban Kerja, Stres Kerja dan Work Life Balance terhadap Kebahagiaan di Tempat Kerja melalui Psychological Capital (Studi pada Karyawan Level Supervisor Kontraktor Pertambangan di Kalimantan)

    Imam Fikri Hadiyanto* - Program Studi Magister Manajemen, Perbanas Institute, Jakarta, Indonesia 🇮🇩 Oetami Prasadjaningsih - Program Studi Magister Manajemen, Perbanas Institute, Jakarta, Indonesia 🇮🇩
  • Pengaruh Brand Ambassador, Brand Awareness, dan Iklan Terhadap Keputusan Pembelian Keju Prochiz Gold Series di Jakarta Selatan

    Anistya Palupi* - Fakultas Ekonomi dan Bisnis, Program Studi Manajemen, Universitas Nasional, Jakarta, Indonesia 🇮🇩 Resti Hardini - Fakultas Ekonomi dan Bisnis, Program Studi Manajemen, Universitas Nasional, Jakarta, Indonesia 🇮🇩
  • Implikasi Faktor Makroekonomi terhadap Kinerja Keuangan Bank BUMN di Indonesia dalam Satu Dekade

    Bambang Susilo* - Universitas Nasional, Jakarta, Indonesia 🇮🇩