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 article was 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*, Harti Budi Yanti
    354-362
  • Information Security of Management System Using ISO 27001: 2013 in the Industrial Revolution 4.0

    Lusmitasari*, Tri Siwi Agustina
    363-369
  • Improving Human Resource Quality and Cultural Values to Foster Community Independence in the Gayo Coffee Agrotourism Area, Bener Meriah Regency

    Rahmad Faisal*, Ginta Ginting, Said Kelana Asnawi
    370-382
  • Millennial Leadership Style and Organisational Culture on Employee Performance with Job Satisfaction as a Mediating Variable (Research at Gammara Hotel)

    Andary Angelica*, Albert Surya Wanasida
    383-397
  • The Influence of Promotion, E-Wom and Trust on Purchasing Decisions on E-Commerce Lazada in Batam City

    Shellen*, Alice Erni Husein
    398-414
  • Pengaruh Training & Development, Collectivism Based Organizational Culture, dan Career Development Terhadap Work Performance dengan Organizational Commitment Sebagai Variabel Mediasi

    Novia Kartika Sari*
    415-434
  • Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial sebagai Variabel Moderasi

    Abimanyu Nur Indra*, Hadi Pramono, Iwan Fakhrudin, Selamet Eko Budi Santoso
    435-451
  • The Use of Altman Z-Score, Springate, and Zmijewski in Detecting Financial Distress in the Transportation and Logistics Sector Companies

    Tyus Krisyuanto, Gideon Setyo Budiwitjaksono*
    452-462
  • Penerapan Sistem E-Filling Sebagai Tolok Ukur Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan

    Lutfi Zunaida Putri, Shinta Permata Sari*
    463-479
  • Pengembangan Aplikasi SiBisa dalam Mewujudkan Program Smart City oleh Dinas Kependudukan dan Pencatatan Sipil Kota Medan

    Marissa Septyani Situmorang*, Siti Hazzah Nur Ritonga
    480-490
  • Mewujudkan Sustainable Development Goals: Implementasi Pengelolaan Lingkungan pada Perusahaan Pertambangan di Indonesia

    Nurma Handayani, Shinta Permata Sari*
    491-501
  • Analysis of CV. Yan's Jaya Financial Statements Fiscal Reconciliation in 2023 on Calculating Income Tax Payable

    Sri Agustini*, Fithrah Kamaliyah
    502-513
  • 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*, Ulil Hartono, Nadia Asandimitra Haryono
    514-526
  • The Influence of the Board of Commissioners and the Board of Directors on Tax Avoidance with Gender Diversity as a Moderating Variable

    Wahyuni*, Analisa, Yusri, Sari Yanti
    527-539
  • 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*, Daman Sudarman
    540-555
  • The Influence of Green Investment on Investment Intention Among Generation Z in Indonesia: The Moderating Role of Financial Literacy

    Novia Utami*
    556-568
  • Analisis Implementasi Sistem Informasi Pemerintah Daerah di Lingkungan Pemerintah Kota Bandung

    Annisa Lantang Madany*, Neni Maryani
    569-582
  • Pengaruh Return on Asset dan Biaya Lingkungan terhadap Nilai Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia

    Safira Nur Fitria*, Dwi Indah Lestari
    583-596
  • Proxies Affecting Environmental Degradation: A Comparative Analysis Between Developed and Emerging Countries

    Alvin Cahya Saputra*
    597-615
  • Analisis Implementasi Sistem Informasi Akuntansi Penggajian Pegawai Pemerintah dengan Perjanjian Kerja pada Dinas Kesehatan Kota Bandung

    Shafira Firdauza Queenta*, Dwi Jayanti
    616-630
  • Faktor-Faktor yang Mempengaruhi Minat Menggunakan Dompet Digital

    Novita Heratiana*, Anita Wijayanti, Dimas Ilham Nur Rois
    631-643
  • Pengaruh Penggunaan Teknologi Big Data dan Efisiensi Operasi Terhadap Kinerja Keuangan Perusahaan Perbankan

    Nugroho Nurdhianto*
    644-659
  • Analisi Product Innovation dan Store Atmosphere terhadap Purchase Intention UMKM Kuliner Kota Sukabumi

    Mariati Tirta Wiyata*, Zeffanya Raphael Wijaya, Bambang Somantri
    660-671
  • Analisis Kesesuaian Antara Penerapan Akuntansi Aset Tetap dengan PSAP No. 07 pada Dinas Bina Marga dan Penataan Ruang Provinsi Jawa Barat

    Naufal Farhan Windhuaji*, Nunung Aini Rahmah
    672-684
  • Faktor Kinerja UMKM: Analisis Efek Mediasi Dukungan Pemerintah

    Egga Adillah*, Friska Aditya, Aris Setiawan
    685-698
  • Why Do People Buy iPhones? Unveiling the Role of Product Quality and Price Perception in Jakarta

    Putri Delicia*, Sylvia Sari Rosalina
    699-706
  • 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*, Oetami Prasadjaningsih
    707-726
  • Pengaruh Brand Ambassador, Brand Awareness, dan Iklan Terhadap Keputusan Pembelian Keju Prochiz Gold Series di Jakarta Selatan

    Anistya Palupi*, Resti Hardini
    727-746
  • Implikasi Faktor Makroekonomi terhadap Kinerja Keuangan Bank BUMN di Indonesia dalam Satu Dekade

    Bambang Susilo*
    747-766