This study aimed to analyze the impact of COVID-19 regulations on the self-efficacy, locus of control, and wellness of tax consultant office employees. Interpretive qualitative research was conducted, with key informants including tax consultant office employees, behavioral accounting experts, and psychologists....

This study examines the impact of audit fees as a mediator between company size and auditor reputation in determining audit report lag for manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange between 2016 and 2020. The study uses a quantitative method and obtains...

This study examines the moderating effect of Good Corporate Governance (GCG) on financial performance and corporate value in food and beverage companies from 2018 to 2020. Using a quantitative research method and purposive sampling, 45 companies were selected from an initial population of 70. Data analysis...

This study aims to analyze the case of AJB Bumiputera 1912, the only mutual insurance company in Indonesia, which defaulted in 2018. Using a statutory and conceptual approach, the researcher shows that there is still a chance for the company to recover. The results indicate that with the restructuring...

This study aimed to investigate the influence of profitability, financial leverage, and public accounting firm size on income smoothing practices, with firm size as a moderating variable. The research method used was quantitative, with a population of manufacturing companies in the consumer goods industry...

This study aims to determine consumer attitudes towards digital wallets in Banjarmasin, Indonesia. A quantitative approach with a survey method was used, with a sample of 100 people using various electronic wallet platforms. The results showed a positive attitude towards using electronic wallets for...

This study aimed to determine the effect of executive character and capital intensity on tax avoidance in property and real estate sector service companies listed on the Indonesia Stock Exchange from 2016–2019. Using a sample of 15 companies and multiple linear regression with SPSS version 27, the results...

The purpose of this study is to find out whether the Altman method can predict financial distress in packaging and plastic companies listed on the Indonesia Stock Exchange for the 2016–2019 period. This research method uses quantitative with secondary data sources. The population in this study are packaging...

This study aims to can corporate governance, women on board, and political connections affect profitability? (Study on Manufacturing Companies listed on the IDX for the 2016–2020 period). This research uses quantitative research methods. The findings of this study include: 1) Corporate governance variables...

This qualitative multi-case study explores the branding strategies of elite Muslim schools in East Java, Indonesia, by interviewing 25 informants consisting of school heads, teachers, and guardians. The study aims to investigate the methods used by school principals to enhance their school’s brand internally...

This study aims to develop a risk management assessment model for Small and Medium-Sized Enterprises (SMEs) in Indonesia based on the ISO 31000 concept and Design Failure Mode and Effect Analysis (DFMEA). The research used a qualitative approach and descriptive analysis to identify, analyze, evaluate,...

This qualitative research, using content analysis and phenomenology, investigates the efforts to eradicate riba, or usury, in Indonesia. The study focuses on BankZiska, an institution in Ponorogo City that provides financial assistance based on zakat, infaq, and religious social fund to create a usury-free...

This study aims to improve the business performance of SME’s engaged in the Agriculture sector, especially food and beverage businesses where there is high agility and innovation as a team in producing food and beverages where there is knowledge sharing. This research includes quantitative explanatory...

This article aims to explore the relationship between knowledge management, artificial intelligence, innovation, and Small and Medium Enterprises (SMEs) performance. Using a literature review approach, 40 articles were selected from reputable databases and analyzed using VOSviewer software. The results...

This study aimed to investigate the relationship between leadership style and employee performance, with psychological empowerment as a mediator. Data were collected from 320 mining contractors in Indonesia and analyzed using Structural Equation Modeling (SEM). The results showed that the indirect relationship...

This study aims to investigate the impact of transformational leadership and innovative work behaviour on virtual team performance in Indonesian securities companies. A questionnaire was used to collect data from 233 work unit leaders who have implemented remote working policies in the last 3 years....

This study aimed to investigate the effect of Indonesia's paternalistic leadership style on employee service quality in the heavy equipment industry, mediated by customer-oriented organizational citizenship behavior (CO-OCB) and trust in the leader (TIL). The researchers used a quantitative confirmatory...

Shame has many different meanings across discipline. Everyone who is coming from diverse backgrounds, can have different perceptions in interpreting shame. When people are working and being employees, shame plays an important role in shaping their behavior at work. This research looks at these differences...

Seeing the changes that have occurred to consumers, business actors should always update their ways of making offers to consumers. This study aims to determine consumer attitudes towards the offer of a product with two types of offers made together, namely bonus packs and price discounts. This study...

This descriptive qualitative research aims to identifythe implementation of the merit system principle in promotions and mutations carried out in Majene Regency after changing leadership, and to propose recommendations to improve the process. The study uses primary data in the form of in-depth interviews...

This study aims to explore the patterns and steps taken by Indonesia’s Islamic financial technology industry to protect its employees from exposure to the Covid-19 pandemic virus. Using a descriptive qualitative research method, data were collected through interviews, observation, and documentation....

Micro and Small Enterprises (MSEs) have a strategic role in the national economy. In the current era, MSEs can take advantage of digital platforms in various aspects of their business, which include activities to get suppliers for production purposes, ease of access to capital to financial institutions,...

This study aims to investigate the effect of risk perception, online customer reviews, and ratings on consumer purchasing decisions in Sidoarjo, Indonesia, using the Tokopedia application. The study employs an associative quantitative approach, and data is collected from 96 purposively sampled respondents...

This ethnographic qualitative study aimed to determine the form of strengthening multicultural values based on local wisdom and the role of educational institutions and community institutions in internalizing multicultural values based on local wisdom in the Mandalika Special Economic Zone. The research...

This study aims to examine the impact of CEO succession on strategic initiatives, socio-emotional wealth (SEW), and company performance in family companies. The survey method was employed, and data were collected from 98 company management respondents using a questionnaire. Partial Least Square (PLS)...

This qualitative study aims to investigate the role of a business incubator center in promoting creativity and innovation among students in developing startup businesses. The study was conducted at Universitas Swadaya Gunung Jati, where entrepreneurship learning activities are encouraged. Data was collected...

Creative accounting is still a pro and con in the field of accounting professional ethics. Therefore, professional ethics, ethical orientation, and emotional intelligence are needed to understand it. This study aims to determine the Effect of Knowledge of Professional Ethics in Accountants, Ethical Orientation,...

The aim of this study is to investigate the strategies that coal subsector mining companies listed on the Indonesia Stock Exchange use to increase their stock returns during the period of 2014–2018. The data was obtained through purposive sampling technique, and multiple linear regression analysis was...

This study aims to analyze the effect of kaizen culture and attitudes on employee performance of PT. Pardic Jaya Chemicals. This study uses a quantitative approach with a survey method. The respondents in this study were employees of human resources and general affairs and quality. The population in...

This study investigates how Rural Credit Banks changed credit agreements to save credit during the COVID-19 pandemic and the legal protection for debtors and creditors in credit rescue. Using a legislation (statute approach), the study finds that Rural Banks used novation, subrogation, cessie, and other...

Literature Review is a collection of various research journals using the Six Sigma method to improve product quality, whose data is taken from Scopus and includes as many as 2,000 documents dating from 1904 to 2022. The purpose of the literature using the database from Scopus is to provide accurate development...

The Capital Asset Pricing Model (CAPM) is often used by investors in making investment decisions. This study aims to determine the Capital Asset Pricing Model for determining investment in LQ45 Index stocks before the pandemic and during the pandemic. The method used in this study is descriptive comparative...

This article aims to compare the effectiveness of two valuation models, the free cash flow to equity (FCFE) model and the dividend discount model (DDM), in valuing commercial banks listed on the LQ45 index on the Indonesia Stock Exchange. The study’s sample includes five commercial banks, namely BBCA,...

This study aims to determine the relationship of job satisfaction and organizational citizenship behavior among employees working at the Hospital in Cirebon, West Java with organizational commitment as a mediator variable. Job satisfaction is one of the things that can improve the behavior of OCB employees...

Technology has facilitated innovation in many fields, especially financial technology services. By using digital payment, customers can choose an accessible and valuable service. However, unclear rules regarding privacy and security in digital payment increase the risk of using. Besides, unawareness...

This study aims to examine the effect of Third Parties Fund (TPF), Lending, and Return on Assets (ROA) on the Operating Profit of Bank Mega Syariah in Indonesia from 2017–2021. Using financial data analysis, the results show that despite the impact of the Covid pandemic on the financial stability of...

The aim of this research was to investigate the impact of social media on consumers’ product experiences and its implications for organizations in Indonesia. A total of 200 participants aged between 21 to 45 years, both male and female, completed the survey. The study found that social media provides...

The aim of this study is to examine whether buying and selling virtual objects using Real Money Trading (RMT) in Indonesia is legal. The study uses a normative research approach with a statue approach. The results show that one type of RMT method conducted between users has legal issues concerning the...

This scientific article aims to determine how disputes related to Electronic Traffic Law Enforcement (ETLE) between renters and rental car owners can be resolved. The study used the Juridical Normative research method, which involved examining the law in the Act through deductive analysis to find answers...

This study aims to investigate the level of understanding and attitudes of teenagers in Sidoarjo towards halal products and the factors that influence them. A mixed-method approach was employed, utilizing both qualitative and quantitative data from 204 Muhammadiyah 2 high school students and students...

This research is about the new Worldview in Ilsma education. This study aims to explore the trend of a new paradigm in Islamic education. The method used in this research is Systematic Literature Review using the PRISMA (Preferred reporting Item for Systematic Reviews and Meta-Analyzes) protocol. Journal...