Volume 06 - Issue 03

Paper Title :: The Influence of Prudence, Profit Persistence, Capital Structure, and Profit Growth on Earnings Quality of Manufacturing Companies in the Food and Beverage Sector
Author Name :: Fahmi Mahfudi Alwan || Fatchan Achyani
Country :: Indonesia
Page Number :: 01-06
This study aims to see the effect of prudence, profit persistence, capital structure, and earnings growth on earnings quality. There were 71 food and beverage companies listed on the Indonesia Stock Exchange for 2018-2021, 42 research samples were selected consisting of 42 food and beverage companies listed on the Indonesia Stock Exchange (2018-2021). The sampling technique used in this study was purposive sampling. The dependent variable in this study is earnings quality, while the independent variables in this study are prudence, profit persistence, capital structure, and earnings growth. The data analysis technique uses multiple linear regression analysis. The test results show that prudence, profit persistence, and earnings growth have no significant effect on earnings quality, while capital structure has a significant effect on earnings quality.
Keywords: prudence, profit persistence, capital structure, earnings growth, earnings quality
[1] Abidin, J., Sasana, L. P. W., & Amelia, A. (2022). Effect Of Capital Structure, Profit Growth On Earnings Quality And Firm Size As Moderating Variables. Owner, 6(1), 894–908.
[2] Aminatu Rizqi, Yunika Murdayanti, & Tri Hesti Utaminingtyas. (2020). The Effect Of Profit Persistence, Growth Opportunities And Income Smoothing On Profit Quality. Jurnal Akuntansi, Perpajakan Dan Auditing, 1(1), 97–108.
[3] Anggrainy, L., & Priyadi, M. P. (2019). Effect Of Capital Structure, Profit Growth, Audit Quality, And Company Size On Earnings Quality. Jurnal Ilmu Dan Riset Akuntansi, 8(6), 1–20.
[4] Antadar Nonitehe Laoli, V. H. (2019). Effect Of Leverage, Growth, Operating Cycle, Prudence On Earnings Quality With Firm Size As Moderating Variable. Journal Of Business And Economics (Jbe) Upi Yptk, 4(3), 92–101.
[5] Ardianti, R. (2018). The Effect Of Inter-Period Tax Allocation, Profit Persistence, Profitability, And Liquidity On Profit Quality (Empirical Study Of Manufacturing Companies Listed On Idx, 2012-2016). Jurnal Akuntansi, 6(1), 85–102.

Paper Title :: Application of the UTAUT 2 Model in the Use of Electronic Wallets
Author Name :: Devi Rahmawati || Shinta Permata Sari
Country :: Indonesia
Page Number :: 07-15
This study aims to explain the intentions and behavior of using electronic wallets by applying the UTAUT 2 (Unified Theory of Acceptance and Use of Technology 2) model, developed by Venkatesh et al (2012). Electronic wallets are electronic services that are useful as electronic money storage in the modern era. This research is conducted in Great Solo Region Indonesia. The sampling method uses accidental sampling technique. This type of quantitative research uses primary data and data collection methods which are carried out by distributing online questionnaires via the Google form. The total sample is 84 respondents. Data analysis is carried out by using the Smart PLS application. The results of this study indicate that performance expectations, effort expectations, social influence, facilitating conditions, hedonic motivation, and price values have no affect on behavioral intention. Facilitating conditions and behavioral intentionhave no affect on use behavior. In addition, habithave a positive and significant affects on behavioral intention and use behavior.
Keywords: Behavioral Intention, Electronic Wallets, Use Behavior, UTAUT 2
[1] Abhishek, & Hemchand, S. (2016). Adoption of Sensor-Based communication for Mobile Marketing in India. Journal of Indian Business Research, 8(1), 65-76.
[2] Alalwan, A. A., Dwivedi, Y. K., & Rana, N. (2017). Factors Influencing Adoption of Mobile Banking by Jornanian bank customers : Extending UTAUT 2 with trust. International Journal of Information Management, 37(3), 99-110.
[3] Audina, M., Isnurhadi, & Andiriana, I.(2022). Factor that Influence Behavioral Intention of Digital Financial Transactions on the Millenial Generation in Palembang. BIRCI-Journal, 5(2), 17872-17883.
[4] Brown, S., & Venkatesh, V. (2005). Model of Adoption of Technology Households : A Baseline Modal Test and Extension Incorporating Household Life Cycle. JSTOR, 29(3), 399-426.
[5] Cahyani, N., & Dewi, L. (2021). Analysis of Electronic Money Adoption with the UTAUT Model 2. Jurnal Akuntansi, 32(1), 183-197.

Paper Title :: Submission of Financial Information in Firm Value through the Signaling Theory Approach
Author Name :: Mei Meliana || Shinta Permata Sari
Country :: Indonesia
Page Number :: 16-25
Every company aims to provide welfare for shareholders. Greater profit, the higher value of a company, and more investors want to invest in the company. This study aims to examine the effect on accounting conservatism, tax planning, investment decisions, operating cash flow and activity ratios on firm value. Population in this study are manufacturing companies classified as basic and chemical industries which are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. Sampling is done by a purposive sampling method. The number of samples that meet the requirements in this study amountedusing 83 data. Based on the results of the multiple regression analysis research, it can be seen that the variable investment decisions and activity ratios have an effect on firm value, while the variables of accounting conservatism, tax planning, and operating cash flow have no effect on firm value.
Keywords: Accounting conservatism, activity ratios, firm value, investment decisions, tax planning.
[1] Andriani, N.D. and Panglipurningrum, Y.F. (2019). Profitability, Liquidity, and Activity Ratio of Their Effect on the Value of Coal sub-Sector Mining Companies Listed in BEI for the Period 2016-2018. Jurnal Buana Akuntansi, 5(2), 1-16
[2] Ahmed, A.S., Schaefer, T.F., Morton, R.M. (2000). Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model. Journal of Accounting, Auditing and Finance, 15(3), 271-292
[3] Angelina, S. andDarmawan, A. (2021). The Impact of Tax Planning on Firm Value. Journal of Applied Accounting and Taxation Article History.6(2), 196-204
[4] AriePrataniaPutri, A.P., Chandra1, A., Angela, L., Puspita, H., Auryn, F., Jingga, F.C., (2020). The Effect of Earning Per Share, Dividend Policy, Cash Flow, Leverage and Return on Assets on Company Value In Property and Real Estate Companies Listed on The Indonesia Stock Exchange. Jurnal Riset Akuntansi, 5(1), 1-13
[5] Arizki, A., Masdupi, E., &Zulvia, Y. (2019). Pengaruh Keputusan Investasi, Keputusan Pendanaandan Kebijakan Dividenterhadap Nilai Perusahaan pada Perusahaan Manufaktur. Jurnal Kajian Manajemendan Wirausaha, 1(1), 73-82.

Paper Title :: SME towards Halal Process Requirements in IR 4.0: Resource Based View
Author Name :: Noor Saidatul Natrah binti Saaidun || Nainatul Farzuha binti Nor || Siti Farhana binti Hasanudin
Country :: Malaysia
Page Number :: 26-29
The halal industry increasing year by year. The worldwide Muslim and non-Muslim consumers tend to consumed, use and purchased halal product. They know that halal product are hygiene, clean and not harmful to health. About 61.3% from the total population in Malaysia are Muslim. Thus, having halal product are very important in Malaysia. Produced halal product may well benefit all Muslim and non-Muslim all around the world. Therefore, the markets for halal product are huge for Small Medium Enterprise (SME). But the capabilities of exporting halal product among SME in Malaysia still weak.
Small Medium Enterprises (SME) are the backbone of Malaysia economy. About 97.3% (645, 136) business establishment in country are SME which are consists of three categories of business; medium, micro and small. There are three classification of sectors under SME; manufacturing, services and others (refer to primary agricultural, construction and mining and quarrying). SME are important to the economy. Therefore, this research intends to study the antecedents of optimize halal process awareness among SME. It is designed to investigate the factors to optimize halal process among SME, to study if expected awareness towards halal business affected halal process.
Keywords: Small Medium Enterprise (SME), Halal Process, Resource Based View (RBV)
[1]. Ahmad, S. (2011b). Businesswomen in the kingdom of Saudi Arabia: characteristics, growth pattern and progession in regional context. Equality, Diversity and Inclusion: An International Journal, 610-614
[2]. Backhouse, C. J. (2014). A framework for the development of Halal food products in Malaysia.
[3]. Bernama. (2018, December 24). Sektor PKS pada 2018 kekal kukuh ditengah-tengah cabaran IR 4.0. Bisnes.
[4]. Darley, T. M. (2017). A study of female Middle Eastern Entrepreneurs: a resource based-view. Journal orf Research in Marketing and Entrepreneurship, 42-58.
[5]. Digest, M. (2016, July 18). Encouranging Indian Entrepreneur to Enter Halal Industries. Retrieved from tile/621964-encouraging-indian-entrepreneurs-to- enter-halal-industries-is-a-win-win-situation-for- all.html

Paper Title :: The justification of the demand for university faculty training of physical education teachers in Greece
Author Name :: Danopoulos Stylianos || Giossos Yiannis
Country :: Greece
Page Number :: 30-33
Even though the EASA (National Academy of Physical Education) has been in operation from 1939 to 1982, it was never regarded as a university institution prior to 1983 and the upgrade to an accredited university took place in 1983 when EASA was renamed TEFAA (Department of Science of Physical Education and Sports). The purpose of this particular research project relates to the justification of the arguments in favour of transitioning from EASA to TEFAA in the 1980s from the individual point of view of professors that taught in both institutions. For this purpose, eight professors/ informants, who taught in the two institutes during that period, were selected using the critical case sampling method, with whom a semi-structured interview was carried out.
Keywords: Physical education, Teachers, University
[1]. Čustonja, Z., & Škegro, D. (2015). Training and education for conducting physical education classes in Croatia since 1875, The International Journal of the History of Sport, 32(6), 832-846.
[2]. Delheye, P. (2014) Statistics, gymnastics and the origins of sport science in Belgium (and Europe). European Journal of Sport Science, 14(7), 652-660.
[3]. Giannakis, Th. (1998). Journey of Gymnastics Science in Greece: From 1834 to 1998. Athens: Self-published.
[4]. Gori, G. (2015). The case of Urbino: sporting traditions and training schools for teachers of physical education and sport sciences. The International Journal of the History of Sport, 32(6), 754-769.
[5]. Kantzidis D. (2002). Ion Ioannidis and his contribution to the reform of physical education. (Unpublished PhD Dissertation). Aristotle University of Thessaloniki. Available from: National Doctoral Dissertation Network.

Paper Title :: Rhetorical Criticism: Analysis of Its Methods and Principles of Early Proponents in the New Testament Interpretation
Author Name :: Lian Muan Kham Suante
Country :: India
Page Number :: 34-42
The beginning of rhetorical criticism, which constitutes part of new literary criticism, can be traced back to the writing of St. Augustine‟s (354 – 430 CE) De Doctrina Christiana (Book 4) where he employed rhetorical principles from Cicero‟s De Inventione and Orator to analyze the Bible. However, the so called rhetorical criticism to biblical interpretation came to a limelight only in 1968 when James Muilenburg, in his presidential address to Society of Biblical Literature, challenged the gathering scholars to go “beyond form criticism” and use a rhetorical criticism to interpret biblical text. Accordingly, this research paper intends to study the role of rhetorical criticism in New Testament (NT) interpretation. The study limit its discussion to the core concepts and presupposition of rhetorical criticism, its methods and principles of the early select proponents in the NT study, and also give a critical evaluation of the same theory.
[1]. Betz, Hans Dieter. Galatians: A Commentary on Paul’s Letter to the Churches in Galatia. Hermeneia. Philadelphia: Fortress, 1979.
[2]. ________ “The Literary Composition and Function of Paul‟s Letter to the Galatians.” New Testament Studies 21/3 (1975):353-79.
[3]. ________ 2 Corinthians 8 and 9: A Commentary on Two Administrative Letters of the Apostle Paul. Ed. George W. MacRae. Hermeneia. Philadelphia: Fortress, 1985.
[4]. Black, C. Clifton, II. “Rhetorical Criticism and the New Testament.” Proceedings 8 (1988):77-92.
[5]. Botha, Jan. “On the „Reinvention‟ of Rhetoric,” Scriptura 31 (1989):18-22.

Paper Title :: The Influence of Adopting Accrual-Based Accounting, Utilization of Information Technology and Internal Control on the Quality of Financial Statements (Survey of Regional Apparatus Organizations in Karisidenan Surakarta)
Author Name :: Muhammad Saiful Huda || Banu Witono
Country :: Indonesia
Page Number :: 43-48
This study aims to examine the effect of applying accrual basis accounting, the use of information technology and internal control on the quality of financial reports. This research is a quantitative research type with a causality approach, the sample of this study is the BPPKAD office in Surakarta by using a purposive sampling method. The data in this study are primary data in the form of questionnaires which are directly distributed to each BPPKAD office. The results of this study show the sig results for X1 of 0.000, X2 of 0.759, and X3 of 0.021 which means the application of accrual basis accounting and internal control affects the quality of financial reports while the use of information technology does not affect the quality of financial reports.
Keywords: quality of financial reports, accrual basis accounting, utilization of information technology, internal control
[1] afriyeni, & marlius, d. (2019). analysis of the factors that influence the timeliness of submission of financial reports to companies listed on the Indonesian stock exchange. osf preprints, 5(2), 1–17.
[2] ahmad, f., siregar, h., aristantya, s., & apriyandi, a. (2022). enrichment: journal of management is licensed under a creative commons attribution-noncommercial 4.0 international license (cc by-nc 4.0) enrichment: journal of management the effect of accrual-based psap, accounting policy, and information technology on. enrichment: journal of management, 12(3), 2287–2293.
[3] aldino , hp, & septiano, r. (2021). the influence of the use of accounting information systems, information technology, internal control and the quality of human resources on the quality of financial reports. tower economics journal : research and scientific studies in economics, 7(2), 50–62.
[4] annissa holle, v., salle, a., & sanggenafa, m. (2019). the influence of the application of accrual-based government accounting standards, internal control systems and work motivation on the quality of financial reports (a case study on regional apparatus organizations in Papua province). local journal of accounting & finance, 14(1), 16–35.
[5] aulia, a., susetyo, b., & raharjo, tb (2019). the influence of human resource competence, the government's internal control system, understanding the accrual basis, and the use of information technology on quality (a case study in Tegal district opd). permana : journal of taxation, management, and accounting, 11(2), 173–186.

Paper Title :: The Influence of Fundamental Factors on Stock Returns in Manufacturing Companies on the Indonesia Stock Exchange Period 2019-2021
Author Name :: Amallia Pandan Arrum || Muhammad Abdul Aris
Country :: Indonesia
Page Number :: 49-55
This research was conducted to examine the effect of debt to equity ratio (DER), total assets turnover (TATO), return on assets(ROA),Andprice to book value (PBV)on stock returns of manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the 2019-2021 period , either partially or simultaneously.Data obtained from the Indonesian Stock Exchange website, a total sample of68 companies from a population of companies. The sample selection used a purposive sampling technique . The data collection technique used is documentation. Data analysis method with multiple linear regression.The results of this study indicate that partially the DER and TATO variables have no effect on stock returns . As well as ROA and PBV variables affect stock returns . Simultaneously DER, TATO, ROA and PBV affect stock returns . The results of the test for the coefficient of determination ( Adjusted R2 ) obtained a value of 0.0 47 , this indicates that the variables DER, TATO, ROA and PBV have an effect on stock returns on manufacturers listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period of 4.7 %.
Keywords: stock returns, debt to equity ratio (DER), total assets turnover (TATO).return on assets (ROA ) and price to book value (PBV)
[1] Almira, NPAK, & Wiagustini, NLP (2020). Return on assets, return on equity, and earnings per share affect stock returns. Udayana University Management E-Journal, 9(3), 1069.
[2] Arnova, I. (2016). Effect of performance measures ROA, ROE, EPS and EVA on stock returns. EKOMBIS REVIEW: Scientific Journal of Economics and Business, 4(1).
[4] Dini, S., Hulu, YES, Zebua, M., & Purba, E. (2021). Effect of Total Asset Turnover (Tattoo), Price Book Value (Pbv), Debt to Equity Ratio (Der) and Return on Equity (Roe) on Stock Returns. Jambura Economic Education Journal, 3(2), 116-127.
[5] Hariyani, DS, Setiyono, W., & Apriyanti, A. (2018). Analysis of the influence of fundamental factors on stock returns. Journal of Accounting Studies, 2(2), 123-133.

Paper Title :: The Effect of Education Expenditure as a Moderating Variable on Factor Influence HDI (Study on Distircts/Cities in the provinces of Java-Bali in 2018-2020)
Author Name :: Aditya Putri Astuti || Andy Dwi Bayu Bawono
Country :: Indonesia
Page Number :: 56-62
This research aims to examine the significant impact of owned local government revenue, general allocation funds, special allocation funds, and the average length of schooling on human development index with education expenditure as a moderating variable. Purposive sampling is utilized with a sample of 356 districts/cities around Java and Bali. This study uses secondary data from the realization of the provincial government's revenue and expenditure budget. Moderated Regression Analysis is use for analytical method. The study result shows that Owned Local Government Revenue, General Allocation Funds, Average Years of Schooling have a significant positive effect on the Human Development Index. Meanwhile, the Special Allocation Fund has a significant negative effect on the Human Development Index. In addition, Education Expenditure also acts as a quasi moderator so that it can moderate PAD on HDI, however Education Function Expenditure cannot moderate DAU, DAK, RLS on HDI because it acts as a moderator predictor here. Simultaneous testing shows that the variables used have a significant effect on HDI.
Keywords: Owned Local Government Revenue, General Allocation Fund, Special Allocation Fund, Average Years Schooling, Human Development Index, Education Expenditures.
[1] Apriliani, A. P., & Khoirunurrofik, K. (2020). The impact of special allocation fund (DAK) for health on achievements of health development performance in Indonesia. Economies, 8(3), 2020–2024.
[2] Arofah, I., &Rohimah, S. (2019). 2920-5602-1-Sm. JurnalSaintikaUnpam, 2(1), 76–87.
[3] FAHMI, A. (2018). Pengaruh Good Governance, Belanja Fungsi Pendidikan Dan Kesehatan, Dan Pdrb Perkapita Terhadap Ipm. Jurnal Manajemen Keuangan Publik, 2(1), 23–34.
[4] Fatimah, N. N., Nopiyanti, A., & Mintoyuwono, D. (2020). Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah. Equity, 22(2), 197–214.
[5] Febriani, D., & Asmara, J. A. (2018). Pengaruh Sisa Anggaran, Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum, dan Dana ALokasi Khusus terhadap Belanja Moda Fungsi Pendidikan (Studi pada Pemerintah Daerah Kabupaten/Kota di Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(4), 585–599.

Paper Title :: The Influence of Education Level, Financial Literacy, and Financial Planning on MSME Financial Behavior (Study on MSME Actors in Boyolali Regency)
Author Name :: Fatimah Azzahra || Banu Witono
Country :: Indonesia
Page Number :: 63-68
This study aims to analyze the effect of education level, financial literacy, and financial planning on the financial behavior of MSMEs. This research was conducted in Boyolali Regency. The sampling method used a random sampling technique. This type of quantitative research uses primary data with data collection methods carried out by distributing questionnaires online via Google forms. The total sample was 99 respondents. Data analysis was conducted using SPSS 21.The results of this study indicate that financial literacy and financial planning have a positive effect on financial behavior. While the level of education does not affect the financial behavior of MSMEs.
Keywords: Level of Education, Financial Literacy, Financial Planning, Financial Behavior of MSMEs.
[1] Aji, E. M., Aziz, A., & Wahyudi, W. (2020). ANALYSIS OF FINANCIAL BEHAVIOR IN UMKM ACTORS IN PAGEDANGAN TANGERANG VILLAGEBusiness Management, Economic, and Accounting National Seminar, 1, 75–89.
[2] Ajzen, I. (2006). TPB Questionnaire Construction Constructing a Theory of Planned Behaviour Questionnaire. University of Massachusetts Amherst, 1–7.
[3] Andanika, Echdar, S., & Sjarlis, S. (2020). Analysis of Factors Affecting the Financial Management Behavior of Housewife Business Actors in Tawondu Village, Suli District, Luwu Regency.Jurnal Bisnis Dan Kewirausahaan, 9(1), 82–91.
[4] Andoko, & Martok, Y. (2020). Explanatory analysis of Financial planning on household financial behavior. Journal of Accounting & Management Innovation, 4(2), 124–138.
[5] Andriyani, P., & Sulistyowati, A. (2021). Analysis of the Effect of Financial Literacy, Financial Inclusion, and Education Level on the Financial Behavior of Umkm Food Stalls in Bahagia Village, Bekasi Regency.Aliansi : Jurnal Manajemen Dan Bisnis, 16(2), 61–70.

Paper Title :: The Effect of Capital Structure, Profitability, Company Age and Company Size on Earnings per Share in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period
Author Name :: Mu'aafi Hafizh Listyatama || Suyatmin
Country :: Indonesia
Page Number :: 69-75
This study aims to empirically examine the effect of capital structure, Profitability, company age, and company size on earnings per share in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This type of quantitative research uses secondary data from the company's financial statements, which we can obtain from the IDX or the company's website, respectively, with data collection techniques using the purposive sampling method and obtaining 188 samples as research material. The dependent variable in this study is earnings per share, while the independent variables are capital structure, Profitability, firm age and firm size. The analysis used is multiple linear regression. The results of this study indicate that the capital structure variable does not affect earnings per share in manufacturing companies. In contrast, the variables of Profitability, company age, and company size affect earnings per share in manufacturing companies.
Keywords: capital structure, profitability, age, size, earnings per share.
[1] Aryaningsih, Fathoni, and Harini. (2018). Effect of Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS). Journal of Management, 4(4).
[2] Asnaini, Hafiztun. (2020). " The Influence of Company Age, Company Size, Percentage of Offered Shares and Earning Per Share on Share Underpricing During the Initial Public Offering on the Indonesia Stock Exchange in 2014-2018 ". Faculty of Economics and Business, University of Ahmad Dahlan.
[3] Ayu, K. (2011). Analysis of the Effect of Financial Leverage on Earning Per Share in Food and Beverage Companies on the IDX. Journal of Management Economics, 15.
[4] Berlinta, U., Tawas, H., and Van, P. (2014). Financial Work Analysis, Company Size, Operational Cash Flow Impact on Earning Per Share. EMBA Journal, 2(3), 745-757.
[5] Damayati, Erni. (2018). Analysis of the Effect of Capital Structure, and Profitability on Earning Per Share (Study of 14 Manufacturing Companies in the Food and Beverage Sector in Indonesia Listed on the Indonesia Stock Exchange for the 2014-2016 Period) . Journal of Business Administration, 7(3), 116-123.

Paper Title :: The Effect of Capital Expenditure as Moderating Variabel on Local Taxes Influences for Economic Growth (Empirical Study on Districts/Cities in Java Island 2018-2020
Author Name :: Mahatma Hanif Syahirul Alim || Andy Dwi Bayu Bawono
Country :: Indonesia
Page Number :: 76-85
This study intends to investigate the impact of Regional Taxes on Economic Growth (EG) using Capital Expenditure as a Moderating Variable. Regional Taxes include Hotel Tax (RTHT), Restaurant Tax (RT), and Land and Building Tax (LBT). This study's secondary data came from the LKPD and is quantitative (Local Government Financial Statements). The district and cities on Java Island in the years 2018 to 2020 served as the study's sample. Purposive sampling was utilized as the sampling method in this study, which included 113 district/cities. This study's analysis strategy involves employing Moderated Regression Analysis(MRA) to test hypotheses.The findings of this study show that hotel and restaurant taxes have a simultaneous impact on economic growth, land and building taxes have a positive and considerable impact on economic growth, capital expenditure can strengthen the impact of hotel taxes on economic growth, and capital expenditure can diminish the impact of restaurant taxes, land taxes, and guidance on economic growth.
Keywords: Economic Growth, Hotel Tax, Restaurant Tax, Land and Building Tax, Capital Expenditures.
[1] Intani, R. (2018). Pengaruh Pajak Daerah, Retribusi Daerah, dan Dana Perimbangan Terhadap Belanja Modal pada Pemerintah Daerah Kabupaten dan Kota di Provinsi jawa Tengah tahun 2012-2016. 21-71.
[2] UU Pemerintahan Daerah Nomor 32 Tahun 2004. PemekarandanPembentukan Daerah Otonomdan Penerapan Desentralisasi.
[3] UU Nomor 28 Pasal 1 Angka 10 Tahun 2009. DefinisiPajak Daerah.
[4] UU Nomor 1 Tahun2022.HubunganKeuangan Antara Pemerintah Daerah dan Pusat.
[5] UU Nomor 12 Tahun 1994 DefinisiPajakBumidanBangunan.

Paper Title :: Analysis of Dóra Maurer's Experimental Works in the Relationship between Photography and Graphic Design
Author Name :: Seda Nur ATASOY
Country :: Turkey
Page Number :: 86-94
Dóra Maurer, whose works contain successful synthesis of photography and graphic design, is an artist of Hungarian origin who draws attention with her 'experimental and conceptual' works. This research aims to present an in-depth analysis of Maurer's works within this scope, to examine her works with theoretical and practical perspectives and also to explore the ongoing relationship of graphic design and photography in this respect.
The problem of the research is that of understanding the relationship between photography and graphic design in Maurer's works. In the research, a qualitative research methodology is adopted and document analysis technique is used. The collected data are analyzed by descriptive analysis.
The findings suggest that Maurer's experimental and conceptual approach to photography and graphic design has a significant impact on the development of modern art and design, and it is revealed that a more comprehensive understanding can be achieved by combining knowledge, methods and techniques from diverse disciplines in one work. In addition, Maurer's use of the photogram technique in her works within the principles of design exhibits that she reflects a conceptual approach that opposes the traditional concepts of representation and communication of her time. Many basic themes in her works, including the concepts of repetition, sequentiality, and abstraction, are also explained in this respect.
The research results exhibit that the works of Dóra Maurer make a significant contribution and add value to the effective use of photography and graphic design disciplines, and that the experimental approaches in the applications of these disciplines have an inspiring effect on achieving a more comprehensive and aesthetic understanding.
Keywords: Dóra Maurer, Photogram, Experimentality, Graphic Design.
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[2]. Chen, T., Pang, B., & Dai, M. (2021, April). “Exploring the Application of Photography in Graphic Design”, In Journal of Physics: Conference Series (Vol. 1881, No. 2, p. 022025). IOP Publishing.
[3]. Cseh-Varga, K. (2022). “The Hungarian Avant-Garde and Socialism: The Art of the Second Public Sphere”, Bloomsbury Publishing.
[4]. Eperjesi, Á. (2021). “The Photogram as a Medium of Art and Education”, The atronszínháztudományiperiodika, 15(4), 20-29.
[5]. Gurshtein, K. (2022). “11.Conceptual Artist, Cognitive Film: Miklós Erdély at the Balázs Béla Studio”

Paper Title :: The Influence of Firm Size, Profitability, Solvency, Liquidity, and Public Accounting Firm (KAP) Reputation on Audit Delay (Empirical Study of LQ 45 Companies on the IDX in 2019-2021)
Author Name :: Yessyyen Gery Hellywelda || Rina Trisnawati
Country :: Indonesia
Page Number :: 95-107
This study aims to analyze the effect of firm size, profitability, solvency, liquidity, and KAP reputation on audit delay. This type of research uses quantitative methods. The population in this study are LQ 45 companies listed on the Indonesia Stock Exchange for 2019-2021 .The data analysis technique used in this research is multiple linear regression analysis with the help of SPSS version 2 0 .Samples were taken as many as 21 companies with a total data of 63 for three years of observation using purposive sampling method. The results showed that profitability has a positive effect on audit delay , KAP reputation has a negative effect on audit delay .Meanwhile firm size , solvency, liquidity have no effect on audit delay.
Keywords: Firm size, profitability, solvency, liquidity, KAP reputation, audit delay.
[1] Alisha, IC, & Muis, MA (2020). Companies Against Audit Delay in Manufacturing Companies . 1 (1), 46–51.
[2] Andiyanto, R., Andini, Ri., & Paramita, PD (2017). The Effect of Profitability, Solvability, and Company Size on Audit Report Lag with KAP Reputation as a Moderating Variable in Financial Companies Listed on the Indonesia Stock Exchange in the 2011-2015 Period. Scientific Journal of Bachelor of Accounting Students at Pandanaran University , 3 (3), 1–16.
[3] Anggraeni, D., Hakim, MZ, Samara, A., Rachellia, Regina, Tarissa, & Algantya, VY (2022). The Influence of Company Size, Solvency and Audit Opinion on Audit Delay in Infrastructure, Utilities and … Companies . 14 (2), 1–22. II.pdf
[4] Bahri, S., & Amnia, R. (2020). Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay. Journal of Auditing, Finance, and Forensic Accounting , 8 (1), 27–35.
[5] Candra, H. (2018). Analysis of the Influence of Company Size, Profitability, Solvency, and Public Accounting Firm Size on Audit Delay in Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange in the 2012-2016 Period. Thesis , 4 (03), 1–108.

Paper Title :: The Effect of Tax Awareness Level, Service Quality, and Income Level on Total Indonesian Government Motor Vehicle Tax Revenue
Author Name :: Sidam Lighfal Amien || Mahameru Rosy Rochmatullah
Country :: Indonesia
Page Number :: 108-116
The biggest contribution to development in Indonesia is taxing because taxes are the main source of state revenue. Public awareness of paying taxes is very important to increase state revenues in addition to improving the quality of its services. The purpose of this study was to determine the effect of tax awareness, quality of tax services, and taxpayer income on motor vehicle tax revenues in every province in Indonesia. A research method is a quantitative approach. Data was obtained from BPS (Central Bureau of Statistics) and Central BPK (Financial Management Agency). The analytical method used is multiple linear regression analysis using the SPSS 26 program. The results show that tax awareness and taxpayer income have a positive and significant effect on motor vehicle tax revenue in provinces throughout Indonesia. The government should increase awareness of taxpayers in fulfilling their tax obligations so as to increase tax revenues in Indonesia.
Keywords: Tax Awareness, Tax Quality, Taxpayer Income, PKB
[1] Ardiyanti, N. P. M., & Supadmi, N. L. (2020). “Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Penerapan Layanan SAMSAT Keliling pada Kepatuhan Wajib Pajak,” E-Jurnal Akuntansi, 30(8), 1915.
[2] Arifin, S. B., & Nasution, A. A. (2017). “Pengaruh Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Di Kpp Pratama Medan Belawan,” Jurnal Akuntansi dan Bisnis, 3(2), 177–185.
[3] Chau, G., & Leung, P. (2009). “A critical review of Fischer tax compliance model : A research synthesis.” Journal of Accounting and Taxation, 1(2), 034–040.
[4] Jatmiko, & Nugroho, A. (2006). “Pengaruh Sikap Wajib Pajak Pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus Dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Terhadap Wajib Pajak Restoran Orang Pribadi Di Kota Manado Dan Di Kabupaten Minahasa).” Accountability, 5(2), 1.
[5] Mardiasmo (2002:1). (2011). “Meningkatkan Kepatuhan Wajib Pajak Melalui Kualitas Pelayanan.” Jurnal Ilmiah Akuntansi dan Bisnis, 4(2), 1–14.

Paper Title :: The Effects of Profitability, Liquidity, Leverage, Managerial Ownership, and Board of Independent Commissioners on Stock Return
(Empirical Study on Non Financial Comapanies Listed On the IDX for the 2019 – 2021 Period)
Author Name :: Kurnia Wulan Safitri || Eny Kusumawati
Country :: Indonesia
Page Number :: 117-124
Stock return is the return or profit obtained from investing in a company. This study aims to analyze the effect of profitability, liquidity, leverage, managerial ownership, and the board of independent commissioners on stock return for non-financial companies listed on the Indonesia Stock Exchange for the 2019–2021 period. The sampling technique used in this study was purposive sampling. The sample for this study consisted of 324 companies that met the criteria as a unit of analysis. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that profitability, liquidity, and a board of independent commissioners have an effect on stock return. Meanwhile, leverage and managerial ownership do not affect the stock return
Keywords: Stock return, Profitability, Likuidity, Leverage, managerial ownership, a board of independent commissioners.
[1] Akkaya, M. 2021. Behavioral Portofolio Theory: Springer. International Series in Operations Research & Management Science (ISOR), vol 306.
[2] Bursa Efek Indonesia. 2022. Market News. Diakses pada 04 Desember 2022 pukul 15.00
[3] Butar, Z. H., Sisilia, M., Purba, A. P., Tarigan, M. M. 2021. Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Return Saham pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019. Akuntabel, 183-190
[4] Cahyati, M. Y., Hermuningsih, S., Kusumawardani, R. 2022. Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Kebijakan Dividen Terhadap Return Saham pada Perusahaan Sektor Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Universitas Batanghari Jambi, 22-27.
[5] Devy, S. S., Simbolon, R. F. 2021. Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Return Saham pada Perusahaan Industri Barang Konsumsi di BEI Tahun 2019-2020. Jurnal Ilmu Pengetahuan Sosial. Jurnal Ilmu Pengetahuan Sosial, vol 8(5), 1077-1084.

Paper Title :: Analysis of the Secondary-School Students’ Entrepreneurship Skills and Financial Literacy Levels
Author Name :: Osman Yacan || Şükrü Arsoy || Hayrani Genç || Ayşe Yacan || Sena Arsoy
Country :: Turkey
Page Number :: 125-138
The objective of this research was determined as examining the relationship between the financial literacy levels of secondary school students and their entrepreneurial skills. The sample of the study consists of a sum of 614 students in the 5th, 6th, 7th and 8th grades of three public schools in the central district of Afyonkarahisar, determined by a proper sampling method. “Financial Literacy Scale”, “Entrepreneurship Scale” and “Personal Information Form” were used to collect data from students. Descriptive statistics were used in analysing the data. Not only descriptive statistics but also Mann Whitney U-test, Kruskal Wallis H-test and Sperman Brown rank-difference correlation were used. It was determinedaccording to the results of the research that the students had a high level of financial literacy levels and entrepreneurship skills. It wasdetermined that the students’ financial literacy levels showed a statistically significant difference in sub-dimensions on the basis of the variables of gender and grade level. It was concluded that the entrepreneurship skills of the students showed a statistically significant difference in terms of the variable of gender, but they did not show a statistically significant difference according to the variable of grade level. There was also determined to be a positive and significant relationship between the sub-dimension and total scores of the students’ financial literacy and the total scores of entrepreneurship skills.
Keywords: Tax Awareness, Tax Quality, Taxpayer Income, PKB
[1]. Akhan, N. E. (2009). Sosyal Bilgilerde ekonomi konularının öğretimi. Ankara: Pegem Yayınevi.
[2]. Alkaya, A.& Yağlı, İ. (2015) Finansal okuryazarlık - finansal bilgi, davranış ve tutum: Nevşehir Hacı Bektaş Veli üniversitesi İİBF öğrencileri üzerine bir uygulama. Uluslararası Sosyal Araştırmalar Dergisi, 40, 586-588.
[3]. Altun, A. (2005) Gelişen teknolojiler ve yeni okuryazarlıklar. Ankara: Anı.
[4]. Armut, B. &Kılınç, M. (2018). 4. sınıf sosyal bilgiler öğretmen adaylarının girişimcilik becerilerinin çeşitli değişkenler açısından incelenmesi. International Journal of FieldEducation, 4(1), 39-56.
[5]. Avcı Daş, S. F., Ezberci Çevik, E., & Büyük, U. (2022). 8. Sınıf Öğrencilerinin Girişimcilik Beceri Düzeylerinin İncelenmesi. PearsonJournal, 7(21), 134–147. Https://Doi.Org/10.46872/Pj.589

Paper Title :: The Effect of Pentagon Fraud on Fraudulent Financial Statement (Empirical Study on Non-Financial Companies Listed on the IDX for the Period 2019-2021)
Author Name :: Devy Indah Pramesti || Eny Kusumawati
Country :: Indonesia
Page Number :: 139-147
Fraudulent financial statement is an act of fraud against financial statements. Fraud pentagon was developed by Crowe Howarth in 2011. The pentagon fraud Model by Crowe Howarth (2011) has five pentagon fraud model factors, namely pressure, opportunity, rationalization, competence, and arrogance. This study aims to analyze the influence of pentagon fraud in detecting fradulent financial statements. There are five variables in this study. The five variables come from the elements of pentagon fraud, financial stability variables, nature of industry, change in auditor, change in director, and frequent number of CEO's picture. The population of this study is non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. Sampling of this study was conducted by purposive sampling and obtained 520 samples. In this study, the hypothesis was tested using logistic regression. The results of this study showed that financial stability and the nature of the industry affect fraudulent financial statements. Changes in auditor, change in director, and frequent number of CEO's picture have no effect on fraudulent financial statements.
Keywords: fraudulent financial statement, fraud pentagon, financial stability, nature of industry, change in auditor, change in director, dan frequent number of CEO’s picture
[1] ACFE Indonesia Chapter. (2020). Survei Fraud Indonesia 2019. Jakarka: ACFE INDONESIA CHAPTER.
[2] Agustin, S. (2019). Pengaruh Fraud Pentagon Terhadap Kecurangan Pelaporan Keuangan di Indonesia Pada Tahun 2018. Surabaya: Skripsi Program Studi Akutansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negri Sunan Ampel Surabaya.
[3] American Institute of Certified Public Accountants. (2002). Statement on Auditing Standart No. 99. New York: AICPA.
[4] Christian, N., & Veronica, J. (2022). Dampak Kecurangan pada Bidang Keuangan dan Non-Keuangan Terhadap Jenis Fraud di Indonesia. Jurnal Riset Akuntansi Mercu Buana, 91-102.
[5] Elder, R., Beasley, M., Arens, A., & Jusuf, A. (2008). Jasa Audit dan Assurance: Pendekatan Terpadu (Adaptasi Indonesia) Buku 1. Jakarta: Pearson Education.

Paper Title :: The Effects of Liquidity, Profitability, Solvency, Company Size, and Managerial Ownership on Audit Report Lag
(Empirical Study of Non-Financial Companies on the IDX in 2019-2021)
Author Name :: Sely Septiana Pratiwi || Eny Kusumawati
Country :: Indonesia
Page Number :: 148-158
Audit Report Lag is the length of time between the date of presentation of the financial statements and the date of issue of the audit report . This study aims to analyze the effect of liquidity, profitability, solvency, company size , and managerial ownership on audit report lag in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. A total of 312 companies have met the criteria as a unit of observation. The analytical method used is multiple linear regression analysis. The results of this study provide empirical evidence that liquidity, solvency and managerial ownership affect audit report lag. While profitability and company size have no effect on audit report lag.
Keywords: Liquidity , Profitability, Solvability, Managerial Ownership Company Size, and Audit Report Lag.
[1] Adiman, R. M. K., Savitri, E., & Anggraini, L. (2018). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Outsider Ownership, dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. (Studi Empiris pada Perusahaan Trade, Services and Investment yang Terdaftar Di Bursa Efek Indonesia 2014-2016. JOM FEB, 1(1), 1–15.
[2] Agoes, Sukrisno, 2017. Auditing: Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik, Buku 1, Edisi 5. Jakarta: Salemba Empat.
[3] Agustina, S. D., & Jaeni, J. (2022). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas, dan Likuiditas terhadap Audit Report Lag. Owner: Riset dan Jurnal Akuntansi, 6(1), 648-657.
[4] Arens, Alvin A. et al (2017), Auditing and Assurance Service. England: Pearson Education Limited.
[5] Arifuddin, K. H., & Usman, A. (2017). Company Size, Profitability, and Auditor Opinion Influence to Audit Report Lag on Registered Manufacturing Company in Indonesia Stock Exchange. International Journal of Applied Business and Economic Research, 15(19), 353-367.

Paper Title :: Analysis of the Influence of Profitability, Liquidity, Managerial Ownership, and Pandemic on Company Value with Disclosure of Corporate Social Responsibility (CSR) as Moderating Variable
Author Name :: Adisty Helmalia Putri || Triyono
Country :: Indonesia
Page Number :: 159-165
This study aims to examine the effect of Profitability, Liquidity, Managerial Ownership, and Pandemic on Firm Value with CSR as a moderating variable in food and beverage sub-sector manufacturing companies listed on the IDX in 2017-2021. The test used in this study is the multiple regression test with the test tool using SPSS. The data used is secondary data. The results of the study show that the profitability and liquidity variables have a positive and significant effect on firm value. For managerial ownership variables, CSR and pandemic have no effect on firm value and only the pandemic relationship on firm value can be moderated by CSR.
Keywords: Profitability, Liquidity, Managerial Ownership, Corporate Value, CSR.
[2] Ariadi, Deni, Gempita Asmaul Husna, Sri Trisnaningsih, National Development University, and East Java. 2022. "56 Ariadi INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND GOOD CORPORATE GOVERNANCE (GCG) IMPLEMENTATION ON COMPANY VALUE." 2(1):56–72.
[3] Irmayanti, Kadek Riskya Dwi, Luh Komang Merawati, and Daniel Raditya andio. nd "The Influence of Profitability, Liquidity and Company Size on Company Value with CSR Disclosure as Moderation."
[4] Lestari, Erika Sri, Risal Rinofah, and Alfiatula Maulida. 2022. "The Effect of Profitability, Leverage, Managerial Ownership on Firm Value with Disclosure of Csr as a Moderating Variable." ECONOMIC FORUM 24(1):30–44.

Paper Title :: Psychological flow differences in basketball players with and without disabilities
Author Name :: Konstantina Myrintzi || Kostopoulos Nikolaos || Mitsopoulos Nikolaos || Gkinis Ioannis || Skordilis Emmanouil
Country :: Greece
Page Number :: 166-169
The study aims to examine the flow in athletes with or without disabilities, to associate it with the emotions experienced and to examine how it affects their performance. The participants were 33 disabled female and male basketball players on international, local or national level as well as 43 athletes (female and male) with equivalent athletic experience but no disabilities. They were adults with comprehension ability and filled out the questionnaire about flow, the Sport Motivation Scale II and the Basic Psychological Need Scale. The results showed significant correlations between the FSS and BPNS, certifying that the internal motives in a game are connected to the optimal experience in basketball athletes in total. The present study is the first attempt ever recorded in international bibliography to imprint the phenomenon of flow in athletes with disabilities. Further research is required to certify the factors which affect the flow in athletes who differ considering the sport, disability’s kind, its starting point, etc
Keywords: Flow, Sport Motivation Scale, Basic Psychological Need Scale, athleticism
[1]. Bandura, A. (1997). Self-efficacy: The exercise of control. Freeman
[2]. Brain, Ι. (2004). Perceptions of disabilitiy and their impact upon involvement in sport for .people with disabilities at all levels. Journal of sports and social issue, 28(4), 429-452.
[3]. Csikszentmihalyi, M. (1975). Beyond Boredom and Anxiety: Experiencing Flow in Work and Play.Jossey-Bass.
[4]. Csikszentmihalyi, M. (1982). Towards a psychology of optimal experience. In L. Wheeler (Ed.), Annual Review of Personality and Social Psychology Vol.3, pp. 13-36. Sage. DOI: 10.1007/978-94-017-9088-8_14
[5]. Csikszentmihalyi, M. (1988). The flow experience and its significance for human psychology. In M. Csikszentmihalyi & I. Csikszentmihalyi (Eds.), Optimal Experience: Psychological studies of flow in consciousness, pp. 15-35. Cambridge University Press. BF311.O63 1988

Paper Title :: The Effect of Accounting Conservatism, Sales Growth, Institusional Ownership, Company Size, and Political Connections to Tax Avoidance with Audit Quality as a Moderating Variable
Author Name :: Syifa Duvadila Budiarto || Fatchan Achyani
Country :: Indonesia
Page Number :: 170-176
The research objective to be achieved is to provide knowledge about the effect of accounting conservatism, sales growth, institutional ownership, company size, and political connection to tax avoidance moderated by audit quality and can be used as a reference for future researchers and stakeholders (investors, creditors and governments) in making relevant and reliable decisions. The method used is quantitative research with secondary data taken from the financial statements of issuers on the IDX with data collection technique using purposive sampling method. The data analysis used is multiple linear regression. Population in this study are manufacturing companies listed on the Indonesian Stock Exchange. The exchange was carried out for 3 years of observation, namely 2016-2020. The sample is determined by purposive sampling so that as many as 140 samples were obtained. The analysis technique used is the classical assumption tests which include the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test.
Keywords: Accounting Conservatism, Sales Growth, Institutional Ownership, Company Size, Political Connection, Tax Avoidance, and Audit Quality.
[1] Indriyani, E. (2017). Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Ilmu Akuntansi.
[2] Krisna, A. M. (2019). Pengaruh Kepemilkan Institusional dan Kepemilikan Manajerial pada Tax Avoidance dengan Kualitas Audit sebagai Variabel Pemoderasi.

Paper Title :: Firm Value during Pandemic: The Effect of Managerial Ownership, Corporate Social Responsibility, Liquidity, Company Complexity, and Profitability
(Empirical Study on Property and Real Estate Companies on the IDX in 2020-2021)
Author Name :: Raysa Gita Pramesty || Muhammad Abdul Aris
Country :: Indonesia
Page Number :: 177-186
Firm Value is areflection of the assessment by the public of the company’s performance in absolute terms, which can be measured by looking at the stock price in the market. This study analyzes the effect of managerial ownership, corporate social responsibility, liquidity, company complexity, and profitability on firm value in property and real estate companies listed on the Indonesia Stock Exchange of 2020-2021. The sampling technique used in this study was purposive sampling. A total of 34 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results show that liquidity and company complexity affect firm value during the Covid-19 pandemic. Meanwhile, managerial ownership, corporate social responsibility, and profitability do not affect substantial value during the Covid-19 pandemic.
Keywords: Firm Value, Managerial Ownership, Corporate Social responsibility, Liquidity, Company Complexity, and Profitability
[1]. Ambarwati, S., (2021). Determinants of Firm Value Before and During the COVID-19 Pandemic. JOURNAL BECOSS.
[2]. Andriani, P. R. (2019). The Effect of Liquidity, Profitability, and Leverage Levels on Firm Value In the Foodand Beverage Subsector Listed on the IDX for the 2010-2017 Period. Journal of Entrepreneurship, Management, and Industry, Vol.2. No.1.
[3]. Ayem, S., & Ginting, B. H. (2020). The Effect of Corporate Social Responsibility on Company Value with Profitability as a Moderating Variable in LQ45 Group Companies Listed on the Stock Exchange Indonesia in 2014-2018. Journal of Accounting Research, Vol.5 No.1.
[4]. Christansy, J. &. (2018). The Influence of Company Complexity, Company Size, and KAP Size on Audit Fees inManufacturing Companies Listed on the IDX in 2012-2016. MODUS Vol. 30 (2):.
[5]. Dzahabiyya, J.,. (2020). Analysis of Company Value with the Tobin's Q Ratio Model. Journal of Accounting Research and Dewantara Finance, Vol.4 No.1.

Paper Title :: Effect of Good Corporate Governance, Free Cash Flow, and Profitability against Company Financial Performance
(Empirical Study at Company Manufacturing Listed on the Indonesia Stock Exchange Period 2018-2020)
Author Name :: Ina Kurnia || Wahyono
Country :: Indonesia
Page Number :: 187-193
Research this aim for test good corporate governance, free cash flow, and profitability to performance finance company. Object research it's in the company manufacturers listed on the Indonesia Stock Exchange. Research type This is quantitative, results from study This discuss about analysis descriptive, assumption test classic, method data analysis , and testing hypothesis . Deep sample study This obtained use purposive sampling technique based on criteria that have specified , data is collected from report finance with a sample of 51 companies from 2018-2020 years . Data analysis method used in study This is analysis multiple linear regression with using SPSS version 25. Research results this can concluded that variable free cash flow effect to performance finance company. Whereas GCG indicators viz commissioner independent, audit committee, size company No influential to performance finance company, variable profitability No influential to performance finance company.
Keywords: Good corporate governance, free cash flow, profitability, performance finance company
[1] Azline, Nur. 2010. Analysis of Factors Affecting Earnings Management. Pekbis journal. Vol 2 (6): 355-363.
[2] Ardy and Lana. 2007. The Influence of Company Size, Profitability, Leverage, and Type of Company Ownership on the Area of Voluntary Disclosure of Annual Financial Reports. Journal of Economics and Business. Jakarta. gunadarma University
[3] Arifani, Rizky. (2011). The Influence of Good Corporate Governance on Company Financial Performance (Study of Companies Listed on the Indonesian Stock Exchange). (Unpublished thesis). Malang: Brawijaya University.
[4] Agustia, D 2013. The Influence of Good Corporate Governance Factors, Free Cash Flow and Leverage on Profit Management. Journal of Accounting and Finance 15(1):27-42.

Paper Title :: The Influence of Work Motivation, Work Stress, Work Environment, and Competence on Employee Performance with Job Satisfaction as a Moderating Variable
(Empirical Study on the Village Secretary in Karanganyar District
Author Name :: Saprilia Tri Lestari || Andy Dwi Bayu Bawono
Country :: Indonesia
Page Number :: 194-205
The purpose of this study is to examine the influence of work motivation, work stress, work environment, and competence on employee performance with job satisfaction as a moderating variable among village secretaries in Karanganyar District. This study employed quantitative methods and employed purposive sampling as its sampling technique. 97 employees have met the criteria for observation unit status. The employed method of analysis is Moderated Regression Analysis (MRA). The results of the study provide empirical evidence that the work environment and employee competence influence employee performance, while work motivation and work stress do not. The results of testing equation 1 indicate that the Adjusted R2 coefficient value is 19%. Moreover, job satisfaction can moderate the impact of work motivation, work stress, the work environment, and employee competence on employee performance. Equation 2 reveals that the adjusted R2 coefficient is 66.1% based on the test results.
Keywords: Work Motivation, Work Stress, Work Environment, Competence, Job Satisfaction, Employee Performance
[1] F. P. Sari and N. Aziz, “Pengaruh Lingkungan Kerja Terhadap Kinerja Yang Dimediasi Oleh Motivasi Kerja Karyawan Rocky Plaza Hotel Padang,” Sekol. Tinggi Ilmu Ekon., pp. 1–18, 2019.
[2] M. S. Setiyani, “Pengaruh Pengalaman Kerja, Kompetensi, Dan Lingkungan Kerja Terhadap Kinerja Pegawai Dengan Motivasi Sebagai Variabel Moderasi Jonias,” vol. 4, no. April, pp. 1–9, 2020.
[3] E. Mubarok Saefuddin, “The influence of organizational culture and work motivation on employee job satisfaction,” Proc. Int. Conf. Ind. Eng. Oper. Manag., vol. 11, no. 35, pp. 5724–5731, 2021.
[4] I. Setyawan and A. D. B. Bawono, “Pengaruh Motivasi, stress kerja, lingkungan kerja fisik dan non fisik terhadap kinerja karyawan pada kantor BPPKAD Kabupaten Sregen,” Angew. Chemie Int. Ed. 6(11), 951–952., pp. 2013–2015, 2021.
[5] M. R. Arfani and B. Luturlean, “Pengaruh stres kerja dan beban kerja terhadap kinerja karyawan di PT. Sucofindo cabang Bandung,” e-Proceeding Manag., vol. 5, no. 2, pp. 2770–2785, 2018

Paper Title :: The Effect of Local Taxes on Increasing HDI with Economic Function Expenditure as Moderating Variable
(Empirical Study of Districts/Cities in Java Island, 2018-2020)
Author Name :: Ikhlima Qothrunnada Ramadhani || Andy Dwi Bayu Bawono
Country :: Indonesia
Page Number :: 206-214
The purpose of this research is to examine the moderating role of economic function expenditure in establishing a connection between local taxes and higher human development indexes. Taxes on lodging and on property and construction are two examples of local fees. Secondary data from the Local Government Financial Statements available on the Ministry of Finance website are used in this quantitative study. This study's parameters were the years 2018-2020 and the districts and cities on Java Island. Purposive sampling was employed to collect data from 112 different provinces and municipalities for this investigation. Moderated Regression Analysis (MRA) is the method of analysis employed in this study to verify the research's hypotheses. This research shows that hotel taxes contribute to a higher HDI, while land and construction taxes do not contribute to a higher HDI but have an impact anyway. Additionally, there is no effect on hotel taxes or land and building taxes from spending on the economic function.
Keywords: Hotel Tax, Land and Building Tax, HDI, Economic Function Expenditure.
[1] Law No. 23 of 2014 article 1 paragraph 6
[2] Agus, P. (2020). The Effect of Regional Income on Capital Expenditures and Provincial Human Development Index in Indonesia 2005-2018. Indonesian Widyaiswara Journal, 1(1), 20-36.
[4] Megawati, NNK (2022). The Effect of Regional Original Income, General Allocation Funds, Special Allocation Funds, on the Human Development Index with Capital Expenditures as Intervening Variables (Empirical Study of Regencies and Cities in East Java 2018-2020) (Doctoral dissertation, Muhammadiyah University Surakarta).
[5] Scott, Wiliam R. (2015). Financial Accounting Theory Sevent Edition. United States: Canada Cataloguing.

Paper Title :: Factors Affecting Financial Distress in Indonesian Districts and Cities in 2019-2020 with the Budget Solvency Ratio as a Moderation Variable
Author Name :: Aulia Salsabilla Mujiyanti || Andy Dwi Bayu Bawono
Country :: Indonesia
Page Number :: 215-220
This study aims to determine the factors that influence financial distress in districts and cities throughout Indonesia. This research was conducted to determine the effect of the degree of decentralization and return on assets (ROA) on financial distress with the budget solvency ratio as a moderating variable in provinces and cities throughout Indonesia in 2019–2020. The method of determining the sample is purposive sampling, namely with a total sample of 507 districts or cities in Indonesia. This research uses secondary data from audited local government financial reports, namely the APBD realization report and the 2019-2020 balance sheet report. The data collection technique is by means of documentation. The analysis used is descriptive statistics, multiple linear regression analysis, and moderated regression analysis (MRA). The results of this study indicate that financial distress, as measured by the degree of decentralization and return on assets (ROA), has an effect (a statistically significant negative one). In addition, the budget solvency ratio also acts as a pure moderator so that it can moderate the degree of decentralization of financial distress, but it cannot moderate the return on assets (ROA) of financial distress because it acts as a predictor moderator here.
Keywords: Financial Distress, Degrees of Decentralization, Return on Asset (ROA), Budget Solvency Ratio
[1]. Assaji, J. P., & Machmuddah, Z. (2017). Rasio keuangan dan prediksi financial distress. Jurnal Penelitian Ekonomi dan Bisnis, 2(2), 58-67.
[3]. Dwitayanti, Y., Armaini, R., & Aprianti, S. (2020). Analisis Pengaruh Budgetary Solvency Ratio Terhadap Financial Distress Pemerintah Daerah Kabupaten/Kota Di Provinsi Sumatera Selatan. Jurnal Riset Terapan Akuntansi, 4(2), 137-144.
[4]. Emerson, R. M. 1961. Power-Dependence Relations. American Sociological Review, 27(1):31-41
[5]. Etikan, et al. 2016. “Comparison of Convinience Sampling and Purposive Sampling”. American Journal of Theoretical and Applied Statistics. Vol 5 (1):1-4.

Paper Title :: The Effect of Good Corporate Governance and Disclosure of Corporate Social Responsibility on Company Value with Profitability as a Moderating Variable
Author Name :: Iktiar Isna Fikri || Yuli Tri Cahyono
Country :: Indonesia
Page Number :: 221-230
This study aims to empirically examine the effect of GCG and CSR disclosure on company value with profitability as a moderating variable. This study utilizes secondary data in the form of information taken from annual reports or company financial reports. This study uses a quantitative approach method. Data analysis used Moderated Regression Analysis (MRA) with the help of SPSS software. The research population uses manufacturing companies listed on the IDX for 2019-2021. Purposive sampling was used in the sampling procedure, which resulted in 303 data from 101 companies. The results of this research show that GCG is proxied managerial ownership has no effect (statistically not significant), but CSR disclosure has an effect (statistically significant) on company value. While the profitability represented by ROA only able to affect managerial ownership and ROA is notable to influence CSR disclosure on company value.
Keywords: Company Value, CSR Disclosure, GCG, Profitability.
[1] Adhitya, R., & Nuzula, N. 2016. Influence disclosure csr and profitability to mark companies (studies on companies sector mining listed on the stock exchange Indonesia in 2011-2013). Brawijaya University.
[2] Armika, AAAM, & Suryanawa, IK 2018. Influence disclosure not quite enough answer social on value company with profitability as variable moderation. E- Journal Accounting, 22(1), 80-107.
[3] Benne, KK, & Moningka, P. 2020. Influence Disclosure of Corporate Social Responsibility Against Corporate Values with Profitability as Variable Moderation on Mining Companies Registered in Bei. Klabat Accounting Review, 1(1), 56-70.
[4] Cahyono, YT 2018. Good Corporate Governance and Internal Company Characteristics the Correlation with Value Banking Company. National Seminar and the 5th Call for Sharia Paper (SANCALL) 2018.
[5] Devano, Sony and Siti Kurnia Rahayu. 2006. Taxation, Concepts, Theories, and Issues. New York: Prints first.

Paper Title :: The Essence of Educational Supervision in Improving Learning Quality
Author Name :: Nurhuda || Nunuk Suryanti || Fitria Jayanti
Country :: Indonesia
Page Number :: 231-237
This article aims to describe the importance of educational supervision in improving the quality of learning in Indonesia. This research was conducted with a qualitative descriptive research approach. Data collection techniques were carried out by interviews and Focus Group Discussion (FGD). The results of the study show that educational supervision plays a role in supervising educational activities, correcting deficiencies and errors in the educational process, planning, observing, coaching and supervising to improve the quality of education in Indonesia. Improving the quality of learning is inseparable from the role of the teacher, because the teacher is the key to success in every effort to improve the quality of learning. Therefore, teacher professionalism needs to be continuously improved by educational supervisors. Teacher professionalism is increased by supervisors through educational supervision techniques such as class visits, class observation and clinical supervision. In order to improve the quality of educators, the principal conducts coaching and strengthening knowledge by involving teachers in MGMP, Training, and Worshop activities that are held within and outside the Institution with the aim of improving the quality of learning so that the performance of educators can continue to be developed so that learning will run effectively. Meanwhile, the constraints in the implementation of educational supervision include limited time, limited implementation instructions and limited costs. For this reason, it is necessary to follow up in the form of strengthening the academic supervision instrument, which includes developing the learning process and strengthening the supervision instrument.
Keywords: educational supervision, education quality improvement.
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Paper Title :: Analysis of the Effectiveness of General Cost Standards (SBU) as a Budget Control Tool, studies on the Government Simeulue Regency area
Author Name :: Aluya Atosanda || Fifi Yusmita || Mirna Indriani
Country :: Indonesia
Page Number :: 238-245
Simeulue District is located far from the center of government of Aceh Province. Has an impact on the implementation of the general cost standard (SBU) which has been stipulated by Presidential Regulation Number 33 of 2020 and the Simeulue Regency Regulation of 2022, regarding regional unit price standards, where the set price unit is sometimes not in accordance with what has been targeted, this is due to natural constraints such as sea storms, or the absence of shipping ships to Simeulue, causing the unit prices of commodities and services to not match what has been set. The data analysis method is qualitative. The results of the study prove that the process of preparing standard general cost planning, then the level of implementation of the SBU affects the increase in the price of goods imported from outside the Simeulue Regency and there are factors that support and hinder the implementation of the SBU in the Simeulue Regency Government, such as the geographical location of Simeulue Regency which is far from other mainland Aceh, thus impacting the determination of SBU, the entire price component must be adjusted to the cost of sea transportation.
Keywords: Budget Controller, Costs, Standards, General Expenses
[1]. Abdul Haq (2020) The Effect of Performance-Based Budgeting on Employee Performance at Blud Rsud Palabuhanratu, Sukabumi Regency. Journal of Independent Administration of Pulpit, Volume 18 Number 2.
[2]. Agustinus Selle (2018), Eat Transparency in Regional Financial Management. Journal of Regional Economic and Financial Studies. Vol 1. N0. 1.
[3]. Akhmad Priharjanto, (2021), Reform of State Financial Management and the Role of Pkn Stan, Journal of Info Artha Vol.5, No.2, (2021), Hal.108-117.
[4]. Basnawi, C. (2017). Development of Human Resource Capacity in Regional Financial Management Through the Clinic Center by the Regional Financial Management Laboratory Technical Implementation Unit (UPT-LPKD) of East Java. Public Policy and Management, 5(3), 1-9.
[5]. Beni Pekel (2016) Concepts and Analysis of the Effectiveness of Regional Financial Management in the Autonomy Era. Book 1. Central Jakarta: Taushia.

Paper Title :: Impact of Tax Knowledge, Tax Sanctions, E-filing and Tax Volunteers on Personal Compulsory Tax Compliance (KPP Pratama Surakarta)
Author Name :: Alfi Nadifah || Dra. Mujiyati
Country :: Indonesia
Page Number :: 246-251
The purpose of this study is to examine the effects of tax awareness, tax penalties, e-filing, and tax volunteers on people's compliance with their tax duties. The goal of this study is to increase people's compliance with the mandatory tax they must pay when they submit their SPT, one of the things the government is trying to make easier with the help of e-filing and tax volunteers. Data for this study was gathered by distributing a questionnaire to Pratama Surakarta's KPP Tax Office. Purposive sampling in sampling Double regression is the data analysis method that is being employed. Data processors: SPSS version 22.0 and Microsoft Excel. The findings of this study demonstrate how tax knowledge, tax penalties, and e-filing impact people's obligation to file taxes. Tax volunteers have no impact on a person's ability to comply with their tax duties.
Keywords: tax knowledge, tax sanctions, e-filing, tax volunteers, compulsory tax compliance of individuals.
[1]. Arifin, Syamsul Hari dan Indra Syafii. (2019). Penerapan e-Filing, e-Billing, dan Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Medan Polonia. Jurnal Akuntansi dan isnis Vol. 5 No.1.
[2]. Dian Lestari Siregar (2017) Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Batam. Journal of Accounting & Management Innovation, Vol.1 No.2
[3]. I Nyoman Darmayasa, B. P (2020). E-filling dan Relawan pajak dalam Meningkatkan Kepatuhan Wajib Pajak Prang Pribadi. Jurnal Kajian Akuntansi, Vol. 4 No. 2 2020, 208 -227 e2579-9991, p2579-9975.
[4]. I Nyoman Putra Yasa, N. M. A (2021). Mengungkap presepsi Wajib Pajak Atas Pendampingan Relawan Pajak. Jurnal Akuntansi Bisnis Vol.14 (No.1)
[5]. Kaniskha, B., Mangesti Rahayu, S., & Dwi Avianto, G. (2016). Analisa Peranan E-Filing Dalam Rangka Meningkatkan Kepatuhan Pelaporan Surat Pemberitahuan Tahunan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Malang Selatan).Jurnal Perpajakan (JEJAK).

Paper Title :: Design implementation of a parking system based on Web
Author Name :: Tinashe Lloyd Kuzhanga || Huang Jun
Country :: China
Page Number :: 252-265
With the rapid development of modern society, people's living standards increasing quickly, the number of vehicles increased rapidly, the living community, office space, shopping malls, scenic spots, such as local, parking problem is increasingly outstanding. In order to solve the problem of parking difficulty, combined with some parking mode and the status quo of the current developed this parking lot management system. Main functions include floor vehicle management and background database management, including internal vehicle management is divided into parking management module, data management module, system of parking charge management module, function module, user information management module, etc. This paper expounds the realization of the function of the system and the design management system software development process.
System uses the B/S architecture, Tomcat8.5 as to run the server, based on the J2EE standard.Eclipse4.6 development environment, using MySql database - 5.5.37. Development process using MVC development mode, distinct. The system is implemented. Trial operation results show that the system has good performance, high response speed and efficiency of the system in accordance with the actual car park management system, for parking management for a rapid, simple and standardized management platform. This is to improve the processing of data as well as reduce the man power cost as an important significance.
Keywords: J2EE; B / S structure; MySQL; MVC;
[1]. Fan Xinmin. Implementation scheme of dynamic access to Web Database Based on JSP and JDBC technology [J]. Journal of Fujian Normal University: Natural Science Edition, 2002, 18 (2): 28-33
[2]. Grove, Ralph F., and Eray Ozkan. "The MVC-web design pattern." In International Conference on Web Information Systems and Technologies, vol. 2, pp. 127-130. SCITEPRESS, 2011.
[3]. Li Ping. Dynamic web page development technology based on JSP [J]. Microcomputer information, 2009, 25 (21): 108-110
[4]. Mäkinen, Tapani, David M. Zaidel, Gunnar Andersson, Marie-Berthe Biecheler-Fretel, Rainer Christ, Jean-Pierre Cauzard, Rune Elvik et al. "Traffic enforcement in Europe: effects, measures, needs and future." Escape project (2003).
[5]. Ullman, Larry. PHP and MySQL for Dynamic Web Sites: Visual QuickPro Guide. Peachpit Press, 2011.

Paper Title :: Carbon Emission Disclosure as a Moderating Variable and the Impact of Liquidity, Profitability, and Company Age on Firm Value (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020
Author Name :: Febby Fitria Anggrahini Putri || Andy Dwi Bayu Bawono
Country :: Indonesia
Page Number :: 266-275
Using carbon emission declaration as a moderating variable, this research seeks to investigate how liquidity, profitability, and company age affect firm value in mining sector firms traded on the Indonesia Stock Exchange for the years 2018 to 2020. This study used supplementary data, which includes 65 business records were chosen as study samples using the purposive sampling method, which was based on a set of sample criteria. Multiple linear regression analysis and modified regression analysis (MRA) were used in the data analysis with SPSS version 26. The findings revealed that while profitability had a substantial impact on firm value, liquidity and company age did not. Additionally, the impact of firm age on firm value can be partly mitigated by disclosure of carbon emissions. However, the impact of liquidity and profitability on firm value cannot be mitigated by carbon emission disclosure.
Keywords: Firm Value, Liquidity, Profitability, Company Age, and Carbon Emission Disclosure.
[1]. Rokhmawati, A., Gunardi, A., & Rossi, M. (2017). How Powerful Is Your Customers’ Reaction to Carbon Performance? Linking Carbon and Firm Financial Performance. International Journal of Energy Economics, 7(6), 85-95.
[2]. Egbunike, F. C., & Emudainohwo, O. B. (2017). The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach. Indonesian Journal of Sustainability Accounting and Management, 1(2), 90-104. doi:
[3]. Manurung, D. H., Kusumah, R. R., Asikin, B., & Suryani, I. (2017). Peran Corporate Governance dan Komitelingkungandalam Pengungkapan Gas Rumah Kaca. International Conference On Business, Economics and Social Science, 1-41.
[4]. Prafitri, A., & Zulaikha, Z. (2016). Analisis PengungkapanEmisi Gas Rumah Kaca. Jurnal Akuntansi dan Auditing, 13(2), 155-175. doi:
[5]. Barthelot, S., & Robert, A. M. (2011). Climate Change Disclosures: An Examination of Canadian Oil and Gas Firms. Journal Issues in Social and Environmental Accounting, 5(2), 106-123. doi:

Paper Title :: The Effects of Economic, Social, Education and Health Expenditure on Poverty Rate with Capital Expenditure as Moderation on Java 2019 – 2020
Author Name :: Salsabilla Tatya Rizky Aulia || Andy Dwi Bayu Bawono
Country :: Indonesia
Page Number :: 276-282
This study aims to analyze the effect of government economic, social, education, and health expenditure with capital expenditure as moderating variable on reducing poverty in Java Island. The data used is secondary data from 113 districts and cities in Java with a period of 2018- 2020 sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJKP). The method in this study uses Multiple Regression Analysis. The results of these study indicate that social, education and capital expenditure have no impact on poverty rate, but economic and health expenditure have an influence for poverty rate. Whereas capital expenditure as moderation variable does not have the effect of not being able to moderate economic, social, education, and health expenditure relation to poverty rate in Java on period 2019-2020.
Keywords: Poverty, Economic Expenditure, Social Expenditure, Education Expenditure, Health Expenditure and Capital Expenditure.
[1]. Badan Pusat Statistik. (2019). Profil Kemiskinan di Indonesia September 2019. Berita Resmi Statistik, 08, 1– 12.
[2]. Hadi Sasana and Panji Kusuma, (2018), “Government Expenditure and Poverty in Indonesia” in International Conference on Economics, Business and Economic Education 2018, KnE Social Sciences, pages 142–153. DOI 10.18502/kss.v3i10.3125
[3]. Miar, Ahmad Yunani. (2020) The Analysis of Influence of The Goverment Expenditure in Indonesia. Banjarmasin : Universitas Banjarmasin.
[4]. Millsap, A.A. (2021). The High Cost of Too Much Government Spending. 02nd October 2021. [5]. Nabilah, Rina and Sugiri, Dani. (2018). “Do Social Assistance and Capital Expenditure Affect Regional Poverty Levels in South Sumatra Province? “Business Focus: Management and Accounting Study Media. pp 85.

Paper Title :: The effect of a registration reform on the MSME sector in Zimbabwe: A comparative study with China’s MSME sector
Author Name :: Ian Tinashe Hungwe || Zhu Kepeng
Country :: China
Page Number :: 283-291
Economic growth is one of the most important things that all economies and countries chase. Low income economies or sometimes referred to as developing economies are economies that are still developing and are on the lower end of the spectrum of income. However, despite the level of each country economic growth is always of utmost importance. The business environment also has a major effect on the economic growth of economies. Various business indicators are used to tell the state of the business environment in a country and these include the Doing Business indicators. Developing economies do not have large corporations in their business environment as compared to developed countries. However they do have an abundance of Micro, Small and Medium Enterprises (MSMEs) within their economies and these have a large impact on the economic growth. However, many developing countries lose out on the benefits of these MSMEs due to an array of factors with a major one being the issue of registration and formalization of MSMEs. This study aims to show that a registration reform in the country of Zimbabwe will be great for the government and the people as a whole and it will install hope of the businesses getting bigger and the backbone of the country just like other developing countries and already developed countries. The potential of MSMEs in Zimbabwe is massive and it is one that needs to be tapped in to.
Keywords: Economic growth; business environment; Small and Medium enterprises (MSMEs)
[1]. NursiniNursini (2020) Micro, small, and medium enterprises (MSMEs) and poverty reduction: empirical evidence from Indonesia, Development Studies Research, 7:1, 153-166, DOI: 10.1080/21665095.2020.1823238
[2]. Mthuli Ncube, Kazbi Soonawalla & Kjell Hausken (2021) The Links between Business Environment, Economic Growth and Social Equity: A Study of African Countries, Journal of African Business, 22:1, 61-84, DOI: 10.1080/15228916.2019.1695184
[3]. Mazikana, Anthony Tapiwa, The Impact of Small to Medium Enterprises to the Zimbabwean Economy and the Challenges They Face. A Case Study on Small and Medium Enterprises Association of Zimbabwe (October 28, 2019). Available at SSRN:
[4]. Djankov, Simeon, Caralee Mc Liesh, and Rita Ramalho (2006) “Regulation and Growth.” Economics Letters, Vol. 92, 395–401.
[5].,all%20enterprises%20in%20the%2 0country.

Paper Title :: Students’ Engagement and Learning Motivation in Synchronous and Asynchronous Open Distance Learning (ODL) Activities
Author Name :: Hazwati Hashim || Nor Haniza Hasan || Khairon Nisa Shafeei
Country :: Malaysia
Page Number :: 292-302
Students’ engagement plays a vital role in achieving meaningful learning. Students must ensure that they are engaged in any learning activities required by the courses they undertake. The learning activities ranged between synchronous and asynchronous activities. In this study, the students were evaluated based on these ODL activities. The learning activities also came from the students’ motivation to learn, which contributed to their engagement. To further investigate the level of engagement and to investigate the influences of intrinsic and extrinsic motivations in open distance learning (ODL), a survey instrument in the form of a Google Form was sent to 67 students from three classes for the purposes of investigating the students’ engagement in ODL and the influences of intrinsic and extrinsic motivations in ODL. The study utilised a survey research design employing a quantitative approach. The descriptive analysis showed a higher level of engagement in ODL compared to a slightly lower percentage of students in favour of the face-to-face approach. In addition to that, the results also showed that both intrinsic and extrinsic motivations influenced the students’ engagement in ODL. It is shown that the students desired both motivations in learning, which contributed to their engagement in ODL. The finding can be useful for future research in relation to e-learning, learning motivations, and engagements in the online teaching and learning approach. It can also be used for the betterment of students’ engagement and learning motivations in ODL.
Keywords: Students’ Engagement, Learning Motivation, Open Distance Learning (ODL), Synchronous Activities, Asynchronous Activities
[1]. Bailey, D., Almusharraf, N. and Hatcher, R. (2021). Finding Satisfaction: Intrinsic Motivation for Synchronous and Asynchronous Communication in the Online Language Learning Context. Education and Information Technologies. 26: 2563-2583.
[2]. El-Seoud, M.S.A, Islam, A.T.F., Eddin, T., Seddiek, N., El-Khouly, M.M and Nosseir, A. (2014). E-Learning and Students’ Motivation: A Research Study on the Effect of E-Learning on Higher Education. Vol. 9 (4). pp. 20-26.
[3]. Fabriz, S., Mendzheritskaya, J., and Stehle, S. (2021). Impact of Synchronous and Asynchronous Settings of Online Teaching and Learning in Higher Education on Students’ Learning Experience During COVID-19. Vol. 12. pp. 1-16.
[4]. Fernandez, C.J., Ramesh, R. and Raja Manivannan, A.S. (2022). Synchronous Learning and Asynchronous Learning During COVID-19 Pandemic: A Case Study in India. Asian Association of Open Universities Journal. Vol. 17 (1). pp. 1-14.
[5]. Gustiani, S., Ardiansyah, W., and Simanjuntak, T. (2021). Motivation in Online Learning Amidst Covid-19 Pandemic Era: Students’ Intrinsic and Extrinsic Factors. Advances in Social Science, Education and Humanities Research. Vol 641. pp. 168-175.

Paper Title :: The Effect of Profitability, Bonus Plan, Company Size, and Net Profit Margin on Income Smoothing with Financial Leverage as Variable Moderating (Empirical Study of Real Estate and Property Companies Listed on the IDX in 2019-2021)
Author Name :: Andi Dhenyalsah || Andy Dwi Bayu Bawono
Country :: Indonesia
Page Number :: 303-314
This study attempts to examine the impact of profitability, bonus plans, business size, and net profit margins on income smoothing, with financial leverage functioning as a moderating variable. The population of this study consists of real estate and property enterprises that are represented on IDX during the 2019–2021 time frame. Using the technique of purposive sampling, samples are collected. Hence, 60 organizations were sampled across a three-year research period, yielding a total of 180 observational data. In this inquiry, SPSS version 26 was employed to conduct a logistic regression employing the program as a data-analysis tool. According to the results of the logistic regression analysis, profitability has no effect on income smoothing, bonus plans have an effect on income smoothing, company size has an effect on income smoothing, and net profit margin has no effect on income smoothing. Additionally, leverage cannot moderate the relationship between profitability and income smoothing, but it can moderate the relationship between bonus plan and income smoothing. Companies with debt cannot reduce the link between net profit margin and income smoothing.
Keywords: Profitability, Bonus Plan, Company Size, Net Profit Margin, Income Smoothing, Financial Leverage
[1]. Josep, W., AR, M., & Azizah, D. (2016). Pengaruh Ukuran Perusahaan, Return On Asset Dan Net Profit Margin Terhadap Perataan Laba (Income Smoothing)(Studi pada Perusahaan Manufaktur yang Terdaftar di BEI 2012-2014). Jurnal Administrasi Bisnis S1 Universitas Brawijaya.
[2]. Murti, K., Diana, N., & Junaidi, J. (2017). ANALISIS PENGARUH UKURAN PERUSAHAAN, DEVIDEND PAYOUT RATIO, BONUS PLAN TERHADAP PERATAAN LABA. Jurnal Ilmiah Riset Akuntansi, 6(07).
[3]. Khairani, W., Sasongko, N., & Bawono, A. D. B. (2022). Pengaruh Kinerja Keuangan dan Mekanisme Corporate Governance terhadap Manajemen Laba. Jurnal Akuntansi dan Governance, 3(1), 58-76.
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Paper Title :: Literature and the Teaching of French as a Foreign Language in Morocco : Rethinking the importance of the literary text using new approaches
Author Name :: Zine El Abidine Mohammed || Nejjari Amel || Khaldi Mohamed
Country :: Morocco
Page Number :: 315-321
Currently, the level of the French language in Morocco is in progressive decline throughout the school curriculum. This trend is considered discouraging. One example is the secondary education cycle. It faces significant struggles that defy trivial treatment. This is due to the demands imposed by educational institutions that ignore the needs of students in favor of literary works and learning methods. A student's level of French language proficiency frequently drops due to several limiting factors. As a result, he feels alienated from his studies and loses the impetus to learn the language. From this point of view, the main objective of this work is to defend the cause of the use of literary text in the teaching/learning of FLE as well as to seek other approaches and pedagogical methods to improve the quality of the teaching/learning of French at the qualifying secondary level. To do so, it is necessary to go back over the history of the teaching of literary works and its institutionalization in the last reform in Morocco.
Keywords: Literary works, Teaching/learning French as a foreign language, ICTE, E-learning, Adaptation.
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