This study aims to investigate the influence of tax haven and incentive tunneling on transfer pricing with tax minimization as moderating variable. The population of this study consists of manufacture sector companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2023. The sample was selected...

Our research analyzes how liquidity, debt policy and investment decisions affect companies with high and low firm value. The sample of this research is companies included in the Jakarta Islamic Index on the IDX with a total sample of 17 companies and a total of 170 observations. The results showed a...

Environment, social and governance issues will support for sustainable in business operation of firms. Environment, social and governance (ESG) become part of value for firms then ESG will the rise of price stock. ESG also determined by dividend and market capitalization to increase price stock. The...

The evolution of HRM trends poses challenges for achieving sustainable performance improvement. This study explores the mediating effect of affective commitment in addressing the varying influence of servant leadership on Organizational Citizenship Behavior (OCB). Methodology: A nonprobability sampling...

The distinct approaches and pathways of coaching leadership (focused on individual/team development) and transformational leadership (centered on organizational growth through inspiration and motivation) prompt the question of which is more effective in enhancing Organizational Citizenship Behavior (OCB)....

The Blue Economy provides companies with a framework to integrate sustainability principles into marine resource management and fostering environmentally friendly business practices. By investing in technologies such as renewable ocean energy, businesses reduce their reliance on fossil fuels. Additionally,...

The SME sector is one of the contributors to the economy in Banyuwangi Regency. The number of Batik SMEs in Banyuwangi currently reaches dozens, focusing on providing batik fabrics with Banyuwangi’s unique motifs as souvenirs or traditional attire. The development of social media, especially Instagram,...

This study aims to analyse the effect of product differentiation, reference group, and social media marketing on student satisfaction at STIE IEU Yogyakarta, with purchase decision as the mediating variable. This study uses a quantitative method with a population of all STIE IEU Yogyakarta students,...

The primary aim of this research is to assess how intellectual equity (IC) influences financial performance inside of small and medium enterprises (SMEs) operating in the forefront of the green economy in Semarang City. This research adopts a theoretical framework designed to explore the connection among...

This research aims to identify the factors that influence earnings quality in manufacturing companies in Indonesia. The quality of earnings reported by companies is a crucial factor for investors and stakeholders in making the right decisions. This study’s motivation comes from Indonesia’s unique business...

An investment decision is a policy taken to allocate funds with the aim of gaining profits in the future. However, among young people who already have high incomes, investing is something they sometimes cannot afford to do. This quantitative study aims to determine the influence of financial technology...

This research examines the efforts of the Indonesian government to prevent fraud in the public sector, focusing on the influence of human resource competence on fraud prevention and the moderating role of internal control systems. The research seeks to identify whether enhanced human resource competence...

This research aims to examine the impact of e-service quality and delivery timeliness on customer loyalty, with customer satisfaction as a mediating variable. The study was conducted with J&T service users in the Mebidangro Metropolitan Area, a fast-growing logistics hub in Sumatera Island. Using...

This research is important due to the national need to increase the number of doctoral-qualified lecturers by 2030, as part of the commitment to improve human resource quality in Indonesia. The purpose of this study is to investigate how psychological well-being functions as an intervening variable in...

Sustainable Growth Rate (SGR) is crucial for a company’s sustainability as it reflects the level of growth achievable without seeking external capital. This study aims to analyze the effects of profitability, liquidity, and company size on financial performance and their impact on the company’s SGR....

Analysis of Financial Performance Before and During the COVID-19 Pandemic Against the Risk of Bankruptcy of LQ45 Companies. The decline in performance every day if it lasts for one year or even more, will make the company bankrupt. To find out whether financial performance before and during the spread...

The main aim of this research is to analyze and study the influence of financial behavior on the financial performance of MSME actors with moderate financial distress. This research uses a sample of 100 MSMEs in the Batik industry who have exported, located in Semarang City, Central Java. The analysis...

The level of public awareness regarding investing, especially purchasing shares, is increasing. However, quite a few people are confused or unable to determine which shares are kind for investment and which are not. The wrong choice in buying shares will indeed be very detrimental to investors. Therefore,...

This study analyzed the effect of sales growth, capital structure, and company size on Company Value through profitability as a mediating variable (Case Study on Food and Beverage Companies listed on the Indonesia Stock Exchange 2020-2023). This study hypothesizes that sales growth, capital structure,...

This study aims to test the role of financial digitalization in mediating the influence of financial inclusion and intellectual capital on SME financial performance in the Special Region of Yogyakarta (DIY). The sample for this research is SMEs in DIY. The sampling technique uses cluster sampling based...

The appropriate value pricing and promotion strategies enable businesses to attract consumer interest. Purchase decisions tend to increase if customer buying intention towards a product or service is high. This study aims to develop a comprehensive model and examine the relationships between value price,...

This research explores the opportunities and challenges in developing a sustainable blue economy, which has great potential to drive economic growth, social welfare, and environmental conservation. The method used was a Systematic Literature Review (SLR) based on the PRISMA framework, by analyzing 154...

Entrepreneurial intention is an essential aspect of encouraging innovation and creating business opportunities. Risk perception often inhibits someone from starting a business, while entrepreneurship education is expected to help individuals develop the skills and mindset needed to deal with risks effectively....

When associating it with youth generation, demographic bonus phenomenon, and attempt to strengthen the economic structure, creativepreneur has a strategic position. Colleges play the role of getting their graduates ready when the chance to be creativepreneurs with their tendency to think out of the box...

Rapid organizational transformation demands adaptive and innovative human resource management (HRM) to maintain competitiveness. Human resources play an important role in bridging the gap between labor availability and operational demands. This study used a quantitative method conducted at Dr. Soedirman...

The height objective optimal performance of MSMEs, then obstacle For reach performance the more high, then MSME performance is measured with use and utilization digital economy so that required attention special in problem Not yet optimal performance of MSMEs. This study aims to identify variables that...

This study aims to ascertain how financial literacy, financial inclusion, financial technology, and business capital affect MSMEs performance. Between 2020 and the end of 2022, the number of MSME actors in Bantul Regency increased from 49,801 business units to 86,833 business units. With a sample size...

This study is motivated by Generation Z’s financial difficulties in the current globalized period. The problem is marked by the consumptive behavior exhibited by Generation Z, such as spending money on the Internet, making excessive expenditures, and prioritizing lifestyle needs. Therefore, financial...

This study aims to determine and analyze the influence of perceived organizational support and inclusive leadership on employee innovative behavior at financial institutions in Semarang City both directly and indirectly between these variables by applying an intervening model, where extrinsic motivation...

The role of unions becomes a critical issue since it has prominent effects, not only to the improvement of workers benefits, but it is also related to the employers’ objectives. Consequently, a significant challenge has emerged for unions in the past three decades. Union membership level has declined...