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View article: The Influence of Leverage and Return on Assets (ROA) on Firm Value in State Owned Enterprises (SOES) Listed on the Indonesia Stock Exchange for the 2018–2024 Period
The Influence of Leverage and Return on Assets (ROA) on Firm Value in State Owned Enterprises (SOES) Listed on the Indonesia Stock Exchange for the 2018–2024 Period Open
This research is motivated by the phenomenon of a mismatch between financial performance and company value in SOEs listed on the Indonesia Stock Exchange, where an increase in ROA is not always followed by an increase in market value, and …
View article: PEMODELAN PREDIKTIF POTENSI UMKM DI KABUPATEN PONOROGO MENGGUNAKAN RANDOM FOREST
PEMODELAN PREDIKTIF POTENSI UMKM DI KABUPATEN PONOROGO MENGGUNAKAN RANDOM FOREST Open
Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran vital dalam perekonomian Indonesia, termasuk di Kabupaten Ponorogo. Namun, distribusi dan potensi UMKM tidak merata antar kecamatan, sehingga diperlukan pemetaan berbasis data untuk me…
View article: Strategi Pengembangan Lembaga Koperasi Simpan Pinjam Makmur Mandiri Cabang Purwokerto Kabupaten Banyumas
Strategi Pengembangan Lembaga Koperasi Simpan Pinjam Makmur Mandiri Cabang Purwokerto Kabupaten Banyumas Open
This study examines development strategies for Koperasi Simpan Pinjam (KSP) Mandiri Makmur Purwokerto Branch, a key player in Indonesia's economy. The cooperative provides inclusive financial access to middle and lower-income groups with a…
View article: The Impact of Dividend Payout Ratio, Leverage, and Profitability on Cash Holdings of Retail Companies Listed on the IDX from 2017 to 2023
The Impact of Dividend Payout Ratio, Leverage, and Profitability on Cash Holdings of Retail Companies Listed on the IDX from 2017 to 2023 Open
The purpose of this study is to examine the simultaneous and partial effects of profitability, leverage, and dividend payout ratio on cash holdings in retailing companies that are listed on the Indonesia Stock Exchange between 2017 and 202…
View article: TANTANGAN DAN PELUANG GURU MI DALAM PEMBELAJARAN DI ERA DIGITALISASI PADA GENERASI ALPHA (STUDI KASUS DI MI NU 71 UNGGULAN KARANGANOM KENDAL)
TANTANGAN DAN PELUANG GURU MI DALAM PEMBELAJARAN DI ERA DIGITALISASI PADA GENERASI ALPHA (STUDI KASUS DI MI NU 71 UNGGULAN KARANGANOM KENDAL) Open
Penelitian ini bertujuan untuk mendeskripsikan tantangan dan peluang yang dihadapi guru MI NU 71 Unggulan Karanganom dalam mengadaptasi pembelajaran berbasis digital untuk Generasi Alpha. Generasi ini dikenal sebagai digital native dengan …
View article: THE EFFECT OF TIME BUDGET PRESSURE, PROFESSIONAL SCEPTICISM, AND INDEPENDENCE ON AUDIT QUALITY
THE EFFECT OF TIME BUDGET PRESSURE, PROFESSIONAL SCEPTICISM, AND INDEPENDENCE ON AUDIT QUALITY Open
This research aims to analyse the effect of: (1) Time Budget Pressure on Audit Quality, (2) Professional Scepticism on Audit Quality, (3) Independence on Audit Quality. This research is a quantitative study using primary data obtained thro…
View article: EMOTIONAL INTELLIGENCE AS A MODERATOR IN THE INFLUENCE OF INDEPENDENCE AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY
EMOTIONAL INTELLIGENCE AS A MODERATOR IN THE INFLUENCE OF INDEPENDENCE AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY Open
Audit quality is a crucial element in ensuring the reliability of financial statements and supporting the creation of good governance. This study aims to analyze the effect of independence and professional skepticism on audit quality, and …
View article: EMPOWERING COFFEE SMES IN LABUAN BAJO THROUGH MARKETING AND E-COMMERCE
EMPOWERING COFFEE SMES IN LABUAN BAJO THROUGH MARKETING AND E-COMMERCE Open
Empowerment of coffee MSMEs in Labuan Bajo is very important given the huge tourism and local economic potential. The purpose of this service is to strengthen the competitiveness of coffee business actors through the application of digital…
View article: Bibliometric Analysis of Business Ethics and Corporate Social Responsibility (CSR) Research: Trends, Focus, and Future Directions
Bibliometric Analysis of Business Ethics and Corporate Social Responsibility (CSR) Research: Trends, Focus, and Future Directions Open
This study aims to analyze the development of literature on business ethics and corporate social responsibility (CSR) through a bibliometric approach, using VOSviewer software. By utilizing publication data from various academic sources, t…
View article: THE INFLUENCE OF INTEGRITY, COMPETENCE AND WORK EXPERIENCE OF AUDITORS ON AUDIT REPORTS
THE INFLUENCE OF INTEGRITY, COMPETENCE AND WORK EXPERIENCE OF AUDITORS ON AUDIT REPORTS Open
The auditor is expected to produce a reliable audit report that is used as a basis for decision-making. Especially in the quality of audit results, the quality of audit work is assessed from the audit results by the auditor to process the …
View article: Skema Antifraud dan Audit Sharia Compliance dalam Mitigasi Risiko Fraud: Studi Pada Bank Syariah di Indonesia
Skema Antifraud dan Audit Sharia Compliance dalam Mitigasi Risiko Fraud: Studi Pada Bank Syariah di Indonesia Open
Hingga pertengahan tahun 2024, bank syariah masih berhadapan dengan sejumlah resiko diantaranya fraud dan non performing finance (pembiayaan bermasalah). Fraud dapat dilakukan melalui dua sistem yaitu sistem digital banking dan pemberian p…
View article: Students’ mathematics learning attitudes and behaviors: A case study of boarding school alumni in higher education
Students’ mathematics learning attitudes and behaviors: A case study of boarding school alumni in higher education Open
Islamic boarding school (pesantren) education emphasizes moral discipline, obedience, and religious devotion, shaping students’ character from an early age. However, when pesantren graduates enter university, particularly in subjects like …
View article: Task-Based Language Teaching: An Experimental Study of the Application of Task-Based Language Teaching in Arabic Speaking Skills
Task-Based Language Teaching: An Experimental Study of the Application of Task-Based Language Teaching in Arabic Speaking Skills Open
Learning to speak Arabic, students are expected to be able to communicate well using Arabic in accordance with social and cultural developments. However, the lack of Arabic speaking skills at Nahdlatul Ulum Islamic boarding school is the b…
View article: Income tax treatment and facilities for MSMEs in the emerging market: A qualitative analysis of current laws and regulations
Income tax treatment and facilities for MSMEs in the emerging market: A qualitative analysis of current laws and regulations Open
This study aims to elucidate the income tax treatment for the micro, small, and medium enterprises (MSMEs) industry in Indonesia and the tax facilities available to facilitate the MSME industry’s growth into a large business unit, followin…
View article: Local Economic Development and Its Impact on the Tourist Attraction of Pagubugan in Melung Village, Banyumas
Local Economic Development and Its Impact on the Tourist Attraction of Pagubugan in Melung Village, Banyumas Open
The development of community-based tourism in Pagubugan Village, Melung, Banyumas, aims to leverage local potential to enhance rural economic growth. However, the tourism sector faces significant challenges, including a lack of innovation,…
View article: Pemikiran Ekonomi Islam Ibnu Miskawaih
Pemikiran Ekonomi Islam Ibnu Miskawaih Open
This study aims to explore the Islamic economic thought articulated by Ibnu Miskawaih, a prominent Muslim philosopher of the 10th century. The urgency of this research lies in the need to understand the foundations of Islamic economics roo…
View article: Komitmen Kerja Dan Stres Kerja Terhadap Kinerja Karyawan Di Salon Eyelash Dharmahusada
Komitmen Kerja Dan Stres Kerja Terhadap Kinerja Karyawan Di Salon Eyelash Dharmahusada Open
Karyawan yang didominasi oleh generasi milenial pada penelitian ini dituntut untuk memiliki kemampuan yang kompeten agar dalam pelaksanaan kegiatan operasionalnya dapat berjalan dengan maksimal dan dapat mencapai tujuan yang diinginkan per…
View article: ANALISIS CORPORATE GOVERNANCE DALAM MEMODERASI OPINI GOING CONCERN TERHADAP POTENSI KEPAILITAN
ANALISIS CORPORATE GOVERNANCE DALAM MEMODERASI OPINI GOING CONCERN TERHADAP POTENSI KEPAILITAN Open
Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis secara empiris pengaruh opini going concern terhadap potensi kepailitan, serta pengaruh GCG dalam memoderasi hubungan opini going concern terhadap potensi kepailitan. Data…
View article: The Effectiveness of Group Counseling with Reinforcement Techniques to Increase Self-Efficacy
The Effectiveness of Group Counseling with Reinforcement Techniques to Increase Self-Efficacy Open
This study aims to determine the effectiveness of group counseling with reinforcement techniques in improving self-efficacy of students at SMA Wachid Hasyim 5 Surabaya. This study uses the one group pre-test post-test design method. The sa…
View article: Penyuluhan Interaktif Literasi Keuangan Guna Mencegah Jebakan Pinjaman Online Ilegal
Penyuluhan Interaktif Literasi Keuangan Guna Mencegah Jebakan Pinjaman Online Ilegal Open
This service activity aims to increase public awareness regarding the dangers of online loans (Pinjol) and good financial management literacy. The method of implementing this community service used interactive counseling techniques. The ta…
View article: Sosialisasi Penyusunan Laporan Keuangan Berdasar ISAK 35 Sekolah Muhammadiyah di Kota Tegal
Sosialisasi Penyusunan Laporan Keuangan Berdasar ISAK 35 Sekolah Muhammadiyah di Kota Tegal Open
View article: PENGARUH PERENCANAAN PAJAK, PAJAK TANGGUHAN, DAN PAJAK KINI TERHADAP MANAJEMEN LABA DENGAN LAVERAGE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SUB SECTOR MAKANAN & MINUMAN YANG TERDAFTAR PADA BEI TAHUN 2018-2020
PENGARUH PERENCANAAN PAJAK, PAJAK TANGGUHAN, DAN PAJAK KINI TERHADAP MANAJEMEN LABA DENGAN LAVERAGE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SUB SECTOR MAKANAN & MINUMAN YANG TERDAFTAR PADA BEI TAHUN 2018-2020 Open
The purpose of this study is to analyze tax planning, deferred tax and current tax on earnings management with leverage as a moderating variable. The object of this research is the food & beverage sub-sector manufacturing companies listed …
View article: Unveiling the Global Corporate Governance Landscape in Family Firms: A Comprehensive Bibliometric Analysis
Unveiling the Global Corporate Governance Landscape in Family Firms: A Comprehensive Bibliometric Analysis Open
This research leverages Biblioshiny-R Studio to conduct a bibliometric study of 514 scholarly documents from the Scopus database (1998–2022) on corporate governance in family firms. Despite a consistent growth trajectory in research dedica…
View article: IMPLEMENTASI CLUSTERING PADA DATA METERING MESIN DI STASIUN TRANSMISI TRANS TV SEMARANG
IMPLEMENTASI CLUSTERING PADA DATA METERING MESIN DI STASIUN TRANSMISI TRANS TV SEMARANG Open
Stasiun Transmisi Trans TV Semarang merupakan suatu tempat atau lokasi yang berguna untuk memancarkan siaran Trans TV untuk wilayah Semarang dan sekitarnya. Pemancar merupakan bagian yang paling penting dalam stasiun televisi bertugas unt…
View article: PERFORMANCE ASSESSMENT ANALYSIS OF RSIA UMMU HANI USING A BALANCED SCORECARD APPROACH
PERFORMANCE ASSESSMENT ANALYSIS OF RSIA UMMU HANI USING A BALANCED SCORECARD APPROACH Open
This study aims to determine the hospital’s performance assessment with the Balanced Scorecard approach. The object of this research is a private hospital in Purbalingga. The research method used is a case study quantitative research metho…
View article: IMPLEMENTASI HABITUASI SEKOLAH DALAM PEMBENTUKAN PROFIL PELAJAR PANCASILA PADA SISWA KELAS VI SD NEGERI 1 MONTONGSARI KENDAL
IMPLEMENTASI HABITUASI SEKOLAH DALAM PEMBENTUKAN PROFIL PELAJAR PANCASILA PADA SISWA KELAS VI SD NEGERI 1 MONTONGSARI KENDAL Open
The background that drives this research is the impact of globalization. One of the negative impacts in the world of education includes the rise of bullying, brawls between students and cases of sexual abuse against children which are a we…
View article: Prediction of Covid-19 Cases in Central Java using the Autoregressive (AR) Method
Prediction of Covid-19 Cases in Central Java using the Autoregressive (AR) Method Open
Since the beginning of the Covid-19 case in Indonesia in March 2020, more than 6 million confirmed cases had been confirmed. The rapid development of this case can be accessed through the covid19.go.id page. In Central Java province, confi…
View article: THE EFFECT OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY TOWARD QUALITY OF FINANCIAL STATEMENTS (Emprical Study In Mining Companies In Indonesia)
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY TOWARD QUALITY OF FINANCIAL STATEMENTS (Emprical Study In Mining Companies In Indonesia) Open
This study aims to analyze the effect of good corporate governance and audit quality toward the quality of financial statements using research method quantitative analysis. The population in this study are the mining companys that listed o…