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Volume 06 - Issue 04


Paper Title :: The Effect of Financial Literacy, Brand Awareness, and Self-Control on Consumptive Behavior
(Case Study on Korean Boy Band NCT Dream Fan Consumers in Solo Raya)
Author Name :: Deta Alviana Safitri || Wahyono
Country :: Indonesia
Page Number :: 01-08
In this rapidly developing and sophisticated era, our younger generation has low financial literacy. This is due to the consumptive behavior that occurs and the lack of knowledge in managing their finances properly. This phenomenon makes the younger generation likely to experience difficulties and failure in managing their finances. Brand Awareness is a market strategy that is used to increase the benefits conveyed by the company regarding their service or product offered to the consumers. Several companies offer their product or service by following popular trends and providing advertisements in social media that was done directly by the company or through the role of brand awareness. The consumptive behavior of younger generation that is done continuously without any control will cause a negative impact in the future. The data obtained in this research were processed and analyzed using Smart PLS (Smart Partiall Leats Square). Smart PLS is a software that is used to manage Structural Equation Modelling (SEM) data through Partiall Leats Squares (PLS) method with the aim of obtaining accurate results of research calculation. In addition, it also helps the researcher in managing the data so that it becomes more accurate, fast, and precise. This research aimed to find out whether there is an effect of financial literacy, brand awareness, and self-control on consumptive behavior of the customers. The results of this research showed that there was an effect of financial literacy, brand awareness, and self-control on consumptive behavior. Financial literacy and brand awareness have a positive and significant effect, meanwhile self-control has a negative and significant effect on the consumers’ consumptive behavior.
Keywords: Brand Awareness, Consumptive Behavior, Financial Literacy, Self-Control
[1] Ardiyanti, Novicha and Harnanik. (2017). Determinants of Concumption Behavior Among Students. Economic Education Analysis Journal. 6(1): 59-69.
[2] Bahari, Andi Faisal and Muhammad Ashoer. (2018). Cultural, Social, Personal and Psychological Influences on Ecotourism Consumer Purchasing Decisions. Journal of Management. 5(1): 69-78.
[3] Chen, Haiyang and Ronald P. Volpe. (1998). An Analysis of Personal Financial Literacy Among College Students. Financial Services Review. 7(2): 107- 128.
[4] Dewi, N., Rusdarti, & Sunarto, S. (2017). The Influence of Family Environment, Peers, Self-Control and Financial Literacy on Student Consumptive Behavior. Journal of Economic Education. 6(1): 29-35.
[5] Fattah, Fuad Abdul, Mintasih Indriayu and Sunarto. (2018). The Effect of Financial Literacy and Self-Control on Consumptive Behavior of Muhammadiyah 1 Karanganyar High School Students. Journal of Business and Economics Education. 4(1): 11-21.

Paper Title :: Analysis of the influence of promotions, influencers, convenience, service quality and prices on the Tiktok application on purchasing decisions on the "Tiktok Shop"
(Study on Accounting Students of Muhammadiyah University of Surakarta Class of 2019-2020)
Author Name :: Henry Noor Rochman || Eny Kusumawati
Country :: Indonesia
Page Number :: 09-20
Basically, the purchase decision is an individual (consumer) behavior to make a purchase or transaction, and the number of consumers making purchasing decisions is one of the benchmarks for achieving producer goals. Consumers are often faced with several problems when buying an item, which causes them to be smart in their considerations before making a purchasing decision. This study aims to analyze the effects of promotions, influencers, convenience, service quality, and price. Researchers use quantitative methods by distributing questionnaires to respondents using Google Form. The sampling technique used was purposive sampling with a sample of 151 respondents. Respondents in this study were Accounting Students Batch 2019-2020, Faculty of Economics and Business, Muhammadiyah University, Surakarta. The analytical method used is multiple regression analysis. The results of the study prove that service quality and price affect purchasing decisions in the TikTok Shop application. Whereas knowledge, promotions, influencers, and convenience have no effect on purchasing decisions in the TikTok Shop application.
Keywords: Purchase decisions, promotions, influencers, convenience, service quality and price.
[1] Afandi, Samudra, Sherley, Veren, & Liang. (2021). Pengaruh Endorsement Influencer Instagram Terhadap Keputusan Pembelian pada Generasi Z. Jurnal Pengembangan Ilmu Komunikasi dan Sosial, 15-28.
[2] Agustiani, & Jaya. (2021). Pengaruh Kualitas Produk dan Promotion Terhadap Keputusan Pembelian pada Shopee.co.id. IMWI Student Research Journal, 73-86.
[3] Agustiningrum, D. (2021). Pengaruh Kepercayaan, Convenience, dan Keamanan Terhadap Keputusan Pembelian di Marketplace. Jurnal Ilmu Manajemen, 896-906.
[4] Andrian, Putra, C. I., Jumawan, & Nursal, F. (2021). Perilaku Konsumen. Malang: Rena Cipta Mandiri.
[5] Arfah, Y. (2022). Keputusan Pembelian Produk. Sumatra Utara: PT Inovasi Pratama Internasional.

Paper Title :: Theoretical Analysis of Potential Selective Cyclooxygenase (Cox)-2 Inhibitors in Active Ingredients of Medicinal Plants by Molecular Docking)
Author Name :: Rolando I. Haro Artos || Ginno Andrés Alvarado Avila
Country :: Ecuador
Page Number :: 21-30
Inflammation is a self-regulation and tissue repair mechanism when faced with an agent that can affect homeostatic processes. As the over expression of the COX-2 enzyme deregulates inflammatory processes, the inflammation can present itself as an autoimmune disease. The objective of this study was to find possible COX-2 inhibitors using 50 active principles of medicinal plants of Ecuadorian origin and a Protein Data Bank (PDB) model of the COX-2 enzyme. The technique used was Molecular Coupling in Virtual Ligand Screening through free access software. The results obtained in the study were defined by the energy expenditure values, which ranged from -0.4 to -8.6 kcal/mol, and the interactions between the amino acids of the active site and the ligand through electrical bonds. Among the best-evaluated molecules were Quercetin -8.6 kcal/mol (Rivea corymbose), Squalene -8.4 kcal/mol (Marsdenia condurango), and Tapsine -8.3 kcal/mol (Uncaria tomentosa). With this molecular Docking technique, low-cost experimentation of high scientific value can be pursued in the search for new drugs.
Keywords: Bioinformatics, Molecular docking, Arachidonic acid.
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[2]. Bailon-Moscoso, N., Romero-Benavides, J. C., Tinitana-Imaicela, F., & Ostrosky-Wegman, P. (2015). Medicinal plants of Ecuador: a review of plants with anticancer potential and their chemical composition. Medicinal Chemistry Research 2015 24:6, 24(6), 2283–2296. https://doi.org/10.1007/S00044-015-1335-7
[3]. Bermúdez Arias, M. Á. (2017). Mecanismo de activación de monocitos humanos por derivados oxidados del ácido araquidónico. https://digital.csic.es/handle/10261/158298
[4]. Boltzmann, E. P., Atmospheric, W., & Energy, T. (2013). Fundamental Physical Constants. Physics Today. https://doi.org/10.1063/PT.4.0095
[5]. Bonsall, D., Gregory, W. F., Ip, C. L. C., Donfield, S., Iles, J., Ansari, M. A., Piazza, P., Trebes, A., Brown, A., Frater, J., Pybus, O. G., Goulder, P., Klenerman, P., Bowden, R., Gomperts, E. D., Barnes, E., Kapoor, A., Sharp, C. P., & Simmonds, P. (2016). Evaluation of Viremia Frequencies of a Novel Human Pegivirus by Using Bioinformatic Screening and PCR. Emerging Infectious Diseases, 22(4), 671. https://doi.org/10.3201/EID2204.151812

Paper Title :: The Effect of Firm Size, Profitability, Liquidity, Leverage, and Public Ownership on Corporate Social Responsibility Disclosure
Author Name :: Avia Tamara Shabirina || Yuli Tri Cahyono
Country :: Indonesia
Page Number :: 31-39
This study aims to provide empirical evidence regarding the effects of firm size, profitability, liquidity, leverage, and public ownership on corporate social responsibility disclosure. CSRD is based on the 2016 Global Reporting Initiatives (GRI) Standards Disclosure Index, which can be seen in the company's annual report. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2021 period, totally 193 companies. The sampling of this study using purposive sampling and obtained 58 samples from companies. The data analysis technique in this study used the classical assumption test and then tested the hypothesis using the multiple linear regression method with the coefficient of determination, f test, and t test. The results of this study indicate that the variable firm size and public ownership has an effect (statistically significant) on CSRD. Meanwhile, profitability, liquidity and leverage has no effect (statistically insignificant) on CSRD.
Keywords: Corporate Social Responsibility Disclosure, Firm Size, Profitability, Liquidity, Leverage, Public Ownership.
[1] Akbar, Purnomo Setiady dan Usman, Husaini. 2017. Metodologi Penelitian Sosial. Jakarta: PT Bumi Aksara.
[2] Amalia, Dewi. 2013. Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Disclosure di Bursa Efek Indonesia. Jurnal Media Riset Akuntansi 3 (1): 34-47.
[3] Anggraini, Fr. Reni Retno. 2006. Pengungkapan Informasi Sosial dan Faktor-faktor yang Mempengaruhi Pengungkapan Informasi Sosial Dalam Laporan Keuangan Tahunan (Studi Empiris pada Perusahaan-Perusahaan yang Terdaftar di Bursa Efek Jakarta. Simposium Nasional Akuntansi 9.
[4] Astuti, Devi Widya. 2019. Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan Pertambangan Yang Terdatar Di Bursa Efek Indonesia (BEI) Periode 2013-2018. Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa.
[5] Badjuri, Achmad. 2011. Faktor-faktor Fundamental, Mekanisme Corporate Governance, Pengungkapan Corporate Social Responsibility (CSR) Perusahaan Manufaktur dan Sumber Daya Alam Di Indonesia. Dinamika Keuangan dan Perbankan. Vol. 3 No. 1 Hlm. 38-54, ISSN: 1979-4878

Paper Title :: The Effect of Corporate Social Responsibility and Share Ownership Disclosure on Company Value with Financial Performance as a Moderating Variable
Author Name :: Muhammad Rifan Rifaldy || Atwal Arifin
Country :: Indonesia
Page Number :: 40-48
Firm value demonstrates a company's success, giving investor confidence to invest in the business. With financial performance serving as a moderating variable, the aim of this study is to ascertain the impact of institutional ownership, management ownership, and CSR on company value. This quantitative study employs the purposive sampling method and secondary data. Companies categorized as Food and Baverage firms on the Indonesia Stock Exchange (IDX) throughout the 2018-2020 period make up the study's population. The sample for this study consisted of 19 company data in one year, making the overall sample investigated across a three-year period 57 company data. The influence between factors was investigated in this study using multiple liner regression analysis and moderated regression analysis (MRA). The study's findings demonstrate how corporate social responsibility affects firm value, how managerial and institutional share ownership have no bearing on it, how financial performance can moderate managerial share ownership but not institutional share ownership, and how corporate social responsibility cannot be moderated by financial performance.
Keywords: Firm Value, Corporate Social Responsibility, Shareholding, Financial Performance.
[1] Haruman, T. (2008). Pengaruh Struktur Kepemilikan terhadap Kepustusan Pendanaan (Perspektif Agency Theory). National Conference on Management Research.
[2] Sundjaja, R. S., & Barlian, I. (2003). Manajemen Keuangan Satu. Edisi Kelima. Jakarta: Literata Lintas Media.
[3] Permanasari, Wein I. (2010). Pengaruh Kepemilikan Manajemen, Kepemilikan Institusional dan Corporate Social Responsibility Terhadap Nilai Perusahaan Jurnal Ekonomi dan Bisnis. Universitas Diponegoro 22, 21-28.
[4] Brealey, R. A., Myers, SC, and Marcus, AJ, (2013) Fundamentals of corporate finance.
[5] Mau, M. S. T., &Kadarusman, K. (2022). Kinerja Keuangan Sebagai Pemoderasi Good Corporate Governance, Corporate Social Responsibility dengan Nilai Perusahaan. Jurnal Manajemen dan Keuangan, 11(1), 1-19.

Paper Title :: The Effect of Financial Performance and Corporate Governance Mechanisms on Earnings Quality
(Empirical Study on Non FinancialComapanies Listed On the IDX for the 2019 – 2021 Period)
Author Name :: Bagas Laudiansyah || Eny Kusumawati
Country :: Indonesia
Page Number :: 49-58
Earnings quality is a criteria considered in measuring how far the information presented in the financial statements can describe the actual condition of the company. This study aims to analyze the effect of profitability, liquidity, leverage, managerial ownership, and institutional ownership on earnings quality in non-financial companies listed on the Indonesian stock exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. A total of 83 companies that have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that profitability and leverage affect earnings quality. While liquidity, managerial ownership, and institutional ownership have no effect on earnings quality.
Keywords: Earnings quality, Profitability, Liquidity, Leverage, Managerial ownership, Institutional ownership.
[1] Alatas, D. A., & Wahidahwati. 2020. Pengaruh Kebijakan Perusahaan Terhadap Kualitas Laba yang Dimoderasi Oleh Kepemilikan Institusional. Jurnal Ilmu dan Riset Akuntansi, 11(12): 1-25.
[2] Ardianti, reza. 2018. PengaruhAlokasiPajakAntarPeriode, Persistensi Laba, Profitabilitas, dan Likuiditas Terhadap Kualitas Laba. Akuntansi 6(1). doi: 10.24964/ja.v6i1.593.
[3] Bae Choi, Bo, Doowon Lee, and Jim Psaros. 2013. An Analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review 25(1):58–79. doi: 10.1108/01140581311318968.
[4] Candradewi, Intan, and Ida BagusPanjiSedana. 2016. Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Return on Asset. Jurnal Manajemen UNUD 5(5): 3163–90.
[5] Darabali, P. M., and P. W. Saitri. 2016. Analisis Faktor-faktor yang Mempengaruhi Kualitas Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2013. Jurnal Riset Akuntansi (JUARA) 6(1).

Paper Title :: Analysis of the Influence of Profitability, Dividend Policy, Debt Policy, and Managerial Ownership on Firm Value
(Empirical Study on Manufacturing Companies Listed on the IDX for the Period 2019-2021)
Author Name :: Dea Aulia Nanda Risa || Yuli Tri Cahyono
Country :: Indonesia
Page Number :: 59-66
This research was conducted with the aim of examining the effect of profitability, dividend policy, debt policy and managerial ownership on firm value. This research was conducted at manufacturing companies on the IDX for the 2019-2021 period. The data used is secondary data taken by purposive sampling method and obtained 59 samples. The data analysis technique used in this research is multiple linear analysis. The test results show that profitability, dividend policy, and debt policy have an effect on firm value, while managerial ownership has no effect on firm value.
Keywords: firm value, profitability, dividend policy, debt policy, managerial ownership
[1] Angelina, E., & Amanah, L. (2021). The Effect of Ownership Structure, Dividend Policy, Debt Policy and Profitability on Firm Value. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(7).
[2] Ayu, D. P., & Suarjaya, A. G. (2017). The effect of profitability on firm value with corporate social responsibility as a mediating variable in mining companies. E-Jurnal Manajemen Unud, 6(2), 1112-1138.
[3] Brigham, E. F. and J.F. Houston. (2019). Fundamentals of Financial Management. Fourteenth Edition. Book Two. Salemba Empat. Jakarta.
[4] Budianto, W., & Payamta, P. (2014). The effect of managerial ownership on firm value with dividend policy as a moderating variable. Assets: Jurnal Akuntansi dan Pendidikan, 3(1), 13-25.
[5] Dewi, D. S., & Suryono, B. (2019). The effect of dividend policy, debt policy, and profitability on firm value. Jurnal Ilmu dan Riset Akuntansi (JIRA), 8(1).

Paper Title :: The Influence of Company Size, Capital Structure, Growth Opportunity, and Profitability on Company Value
(Empirical Study on Manufacturing Companies Listed on BEI from 2016-2021)
Author Name :: Muhammad Prasetiya || Wahyono
Country :: Indonesia
Page Number :: 67-73
This study aims to analyze company size, capital structure, growth opportunity, and profitability against company value. The indicator used to measure a company's value is price book value. The population in this study involved companies listed on the Indonesia Stock Exchange (IDX). The sample selection method uses purposive sampling, with a total sample of 253 data. The data was obtained using secondary data from the annual report for the period 2016-2021. The analysis method used is multiple linear regression analysis. The results of empirical research prove that company size, capital structure, growth opportunity, and profitability affect company value.
Keywords: Company size, capital structure, growth opportunity, profitability
[1]. Anggraini, Ayu. (2019). The Influence of Profitability, Company Size, and Growth Opportunity on Company Value with Capital Structure as an Intervening Variable (Case Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2013-2017). E-ISSN 2527-9378. Volume 4, No. 1, January 2019. P. 15-30.
[2]. Deli, Eka Putri Ismi Novita. and Kurnia. (2017). The Influence of Capital Structure, Profitability, Growth Opportunity, and Liquidity on Company Value. JurnalIlmu dan Riset Akuntansi. Volume 6, Nomor 7, July, e-ISSN: 2460-0585.
[3]. Dewi, Ayu Sri Mahatma dan AryWirajaya. (2013). “The Influence of Profitability, Company Growth, Company Size, and Capital Structure on Company Value”. E-Journal Akuntansi Universitas Yudayana, 358-372.
[4]. Hermuningsih, Sri. (2013). “PengaruhProfitabilitas, Growth Opportunity, Struktur Modal terhadap Nilai Perusahaan pada Perusahan Publik Indonesia”. Buletin Ekonomi Moneter dan Perbankan. Edisi October.
[5]. Isnaeni, Wina Ayu. Et all. (2021). The Influence of Profitability, Company Growth, Company Size, and Capital Structure on Company Value. Volume 1, No. 1, October.

Paper Title :: The Effect of Dividend Policy, Executive Compensation, Leverage and Information Asymmetry on Profit Management
(Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2018-2021)
Author Name :: Muhammad Wahyul Ikhsan Nugroho || Wahyono
Country :: Indonesia
Page Number :: 74-80
This study aims to examine the effect of dividend policy, executive compensation, leverage and information asymmetry on earnings management. This research is important to do because the results of the research will contribute to investors and potential investors that there are several factors that can affect earnings management actions that are opportunistic. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis technique used is multiple linear regression analysis technique. Sampling in this study using purposive sampling technique. The research found that dividend and leverage policies have an effect on earnings management, while executive compensation and information asymmetry have no effect on earnings management.
Keywords: Dividend Policy, Executive Compensation, Leverage, Information Asymmetry, Earnings Management
[1] Alam, A. M., & Amanah, L. (2019). Pengaruh Corporate Governance, Kompensasi Eksekutif, Profitabilitas Terhadap Earning Management. Jurnal Ilmu Dan Riset Akuntansi, 8(9), 1–19.
[2] Asitalia, F., & Trisnawati, I. (2017). Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba. Jurnal Riset Mahasiswa Akuntansi, 6(2).
[3] Astriah, S. W., Akhbar, R. T., Apriyanti, E., & Tullah, D. S. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi, 10(2), 387–401.
[4] Barus, A. C., & Setiawati, K. (2015). Pengaruh Asimetri Informasi, Mekanisme Corporate Governance, dan Beban Pajak Tangguhan Terhadap Manajemen Laba. Jurnal Wira Ekonomi Mikroskil, 5(1), 31–40.
[5] Eisenhardt, K. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, 14(1), 57–74.

Paper Title :: Effect of Free Cash Flow, Profitability, Institutional Ownership, Firm Size and Leverage on Dividend Payout Ratio
Author Name :: Yananta Mahardhika || Mujiyati
Country :: Indonesia
Page Number :: 81-89
This study aims to empirically examine the effect of free cash flow, profitability, institutional ownership, firm size and leverage on the dividend payout ratio of companies listed on the Jakarta Islamic Index (JII) for 2018-2021. This type of quantitative research uses secondary data obtained from company financial statements obtained from the IDX or company websites, with data collection techniques using purposive sampling method and obtained 52 samples as research material. The dependent variable in this study is the dividend payout ratio, while the independent variables are free cash flow, profitability, institutional ownership, firm size and leverage. The analysis used is multiple linear regression. The results of this study indicate that free cash flow, profitability, institutional ownership has no effect on the dividend payout ratio. Meanwhile, firm size and leverage variables simultaneously influence the dividend payout ratio.
Keywords: free cash flow, profitability, institutional ownership, firm size, dividend payout ratio.
[1] AAwalina, P. (2018). The Effect of Ownership Structure, Free Cash Flow, and Return on Assets on the Dividend Payout Ratio (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2014 Period). Scholarly Scientific Journal of Accounting, 4(1), 124-137.
[2] Egrid, NEF, & Mudjijah, S. (2022). Effect of Return on Assets, Current Ratio, Debt to Equity Ratio and Operating Cash Flow on the Dividend Payout Ratio (an empirical study of retail trade sub-sector companies listed on the Indonesia Stock Exchange). Bisman (Business and Management): The Journal of Business and Management, 5(3), 518-531.
[3] Febriani, A., & Sari, M. (2019). The Effect of Firm Size and Growth Opportunity on Return On Assets and Dividend Payout Ratio. Maneggio: Scientific Journal of Master of Management, 2(2), 184-199.
[4] Harun, S., & Jeandry, G. (2018). The Effect of Profitability, Free Cash Flow, Leverage, Liquidity and Size on the Dividend Payout Ratio (DPR) in Manufacturing Companies listed on the Indonesia Stock Exchange. Journal of TRUST Accounting Research, 5(2).
[5] Irman, M., Suwitho, S., & Fujiana, My (2020). Analysis of the Influence of Return On Assets, Current Ratio, Debt To Equity Ratio, Dividends, Net Profits, and Dividend Payout Ratio (Dpr) on Share Prices in Companies Registered on the Jakarta Islam Index (Jii) for the 2012-2017 period. Procuratio: Scientific Journal of Management, 8(1), 37-52

Paper Title :: Effect of Financial Leverage, Company Size, and Managerial Ownership of Profit Income in a Registered Manufacturing Company on the Indonesian Stock Exchange 2019-2021
Author Name :: Salma Zulfa Hisanah || Wahyono
Country :: Indonesia
Page Number :: 90-96
This research was conducted with the aim of testing and analyzing the effect of financial leverage, company size, and managerial ownership on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The data used in this study is secondary data obtained from annual reports of manufacturing companies listed on the IDX for the 2019-2021 period. The analytical method used by researchers is descriptive statistical analysis method and logistic regression analysis. The sampling technique in this study was carried out using a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The test results show that financial leverage and firm size have no significant effect on income smoothing, while managerial ownership has a significant effect on income smoothing.
Keywords: income smoothing, financial leverage, company size, managerial ownership
[1] Abiprayu, K. B., & Pangestuti, I. R. D. (2011). The Effect of Profitability, Company Size, Financial Leverage, Audit Quality, and Dividend Payout Ratio on Income Smoothing (Case Study of Manufacturing Companies Listed on the Indonesian Stock Exchange in 2006-2009) (Doctoral dissertation, UNDIP: Faculty of Economics and Business).
[2] Andiani, A. A. S. N., & Astika, I. B. P. (2019). Effect of Ownership Structure and Firm Size on Income Smoothing Practices. E-Journal of Accounting, 27(2), 984-1012.
[3] Angelista, D., Ratih, S., & Arfamaini, R. (2021). The Influence of Profitability, Leverage, and Ownership Structure on Income Smoothing Actions in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2019. e-Journal of Entrepreneurship, 4(1), 40-40.
[4] Assih, Prihat and M. Gudono. 2000. "Relationship of Profit Smoothing Actions with Market Reaction to the Announcement of Company Profit Information Listed on the Jakarta Stock Exchange". Journal of Indonesian Accounting Research, 3 (1). January, p:35-53.
[5] Belkaoui, 2007. Accounting Theory. 5th Edition. Book 2. Translated Edition. Jakarta: Salemba Four.

Paper Title :: Mobile-assisted language learning: Duolingo and its’ relevance for English young learners
Author Name :: Joni Bungai || Indra Perdana || Wardani Dwi W || Saiful Marhaban
Country :: Indonesia
Page Number :: 97-104
The increasing pervasiveness of technology has influenced how people study. Instance the integration of the mobile-assisted language learning (MALL) in the teaching learning process. Technology and its application to the teaching and learning process is not a new phenomenon. Teachers need to be innovative and creative in order to hold the students’ attention and retention to their lesson. Seeing the good point of implementing mobile-assisted language learning (MALL) in the classroom makes teachers prepare plans for their teaching process, such as using an application. Mobile-assisted language learning (MALL) with his applications made the teaching learning process wider. There are many applications that support the English teaching and learning process, one of which is Duolingo. Duolingo is a program that was created to help people learn different languages. There are numbers benefits of implementing the Duolingo application as a media in English teaching learning process. This article discusses about how relevance the implementation of Duolingo in English teaching learning process, especially for English young learners.
Keywords: MALL, Duolingo, EYL, Teaching Learning Proc
[1]. Ajisoko, P. (2020). The use of Duolingo apps to improve English vocabulary learning. International Journal of Emerging Technologies in Learning (iJET), 15(7), 149-155.
[2]. Aulia, H. R., Wahjuningsih, E., & Andayani, R. (2020). THE EFFECT OF DUOLINGO APPLICATION ON STUDENTS’ENGLISH VOCABULARY MASTERY. Eltr journal, 4(2), 131-139.
[3]. Bahar, H., & Sundi, V. H. (2020). Merdeka Belajar untuk Kembalikan Pendidikan pada Khittahnya. PROSIDING SAMASTA.
[4]. Blake, R. (2016). Technology and the four skills. Language Learning &Technology, 20(2), 129-142.
[5]. Blake, R. J. (2013). Brave new digital classroom: Technology and foreign language learning. Georgetown University Press.

Paper Title :: STEM+Emotions with KneoWorld: Learning for Life
Author Name :: Deyby Rodrigo Espinosa Gómez
Country :: US
Page Number :: 105-111
The term STEM has taken much relevance in recent years at the educational level, and STEM is an educational approach that allows students to recognize and live active learning experiences, while integrating various areas of knowledge in order to promote educational skills and life skills by connecting to social reality. KneoWorld education seeks to complement and help teachers to advance in curricular flexibilization as a possibility to put in dialogue different teaching areas from a digital platform that promotes integrated work, context, inclusion, creativity, mathematics, reading and teamwork.
This article is configured in a STEM+E (science, technology, engineering, mathematics, and + Emotions) proposal, since KneoWorld considers the importance of an active and contextual learning in which emotional aspects are incorporated in the educational process. Understanding and stimulating emotions is one of the great secrets of education, it facilitates learning and teaching. We must understand that education and STEM must go beyond theories, they must focus on the human, there can be no education without emotions.
Keywords: STEM, STEM+E, Social-emotional education, Human pedagogy, Comics.
[1]. Espinosa, D. (2020). A teacher's sentimental heartbeat as a form of resistance to the quality of education.
[2]. Grundy, S. (1991). Curriculum product or praxis. Ediciones Morata. Spain.
[3]. Kneoworld (2022). Full STEM ahead. Learning for the future. Retrieve https://www.kneoworld.com/full-stem-ahead-learning-for-the-future/
[4]. Maturana, H. (1997). Emociones y lenguajeeneducación y política (p. 117). Santiago: Dolmen.
[5]. Soto, Rocío. (2000). A PROPOSAL FOR A FLEXIBLE CURRICULUM MODE

Paper Title :: The Effect of Profitability, Sales Growth and Financial Distress on Tax Avoidance with Firm Size as Moderating Variable
(Empirical Study of Infrastructure, Utilities and Transportation Companies Listed on the IDX for the 2018-2021 Period)
Author Name :: Sri Lestari || Banu Witono
Country :: Indonesia
Page Number :: 112-121
This study aims to analyze the effect of profitability, sales growth, and financial distress on tax avoidance with firm size as a moderating variable.This type of research uses quantitative methods. The population in this study are infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2018-2021. The data analysis technique used in this study was multiple linear regression analysis and moderate regression analysis (MRA) with the help of the SPSS version 25 programs.Samples were taken as many as 24 companies with a total of 96 data during four years of observation using purposive sampling method.The results showed that profitability had a negative effect on tax avoidance, while sales growth and financial distress had no effect on tax avoidance. Firm size is able to streng then the negative effect of profitability on tax avoidance, company size is able to weaken the effect of sales growth on tax avoidance and company size is unable to moderate the effect of financial distress on tax avoidance.
Keywords: Profitability, sales growth, financial distress, tax avoidance, firm size.
[1]. Amah, N., Puspitasari, N. A., & Syaifia, A. R. (2022). Determinant of Tax Avoidance : Empirical Study on Indonesia Stock Exchange. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pajak, 6(1), 39–49. https://doi.org/https://doi.org/10.30741/assets.v6i1.842 INTRODUCTION
[2]. Andini, R., Andika, A. D., & Pranaditya, A. (2022). ANALISA PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING. JAP: Jurnal Akuntansi Dan Pajak, 22(2), 530–538. https://doi.org/http://dx.doi.org/10.29040/jap.v22i2.3193
[3]. Asri, I. A. T. Y., & Suardana, K. A. (2016). PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK. E-Jurnal Akuntansi Universitas Udayana, 16(1), 72–100.
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Paper Title :: Effect of Sales Growth, Liquidity, Activity, Cash Flow and Company Size on Financial Distress
(Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the 2019-2021 period)
Author Name :: Safira Berliana || Fauzan
Country :: Indonesia
Page Number :: 122-128
The purpose of this discussion is to to examine the result of sales growth, liquidity, activity, cash flow and company size for financial distress. This exploration is a quantitative report utilizing various straight relapse investigation with the assistance of SPSS form 25.This study's participants are mining companies that will be listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The testing procedure in this review is purposive examining strategy. The sample used was 51 mining company data from 57 data that meet the requirements for research. This study's analysis reveals that financial problems are influenced by liquidity, activities, and the size of the company, but not by sales growth or cash flow.
Keywords: Sales Growth, Liquidity, Activity, Cash Flow, Company Size, Financial Distress
[1] Aini, D. Q. (2019). Pengaruh Rasio Likuiditas, Leverage, Aktivitas, Profitabilitas Dan Sales Growth Terhadap Financial Distress (StudiKasusPada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016). JurnalIlmu Manajemen, 7(1).
[2] Aji, P. S., & Anwar, S. (2022). PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, SALES GROWTH DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PULP & KERTAS DAN PLASTIK & KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Bina BangsaEkonomika, 15(1), 43-51.
[3] Almilia, L. S., & Kristijadi, K. (2003). Analisisrasiokeuanganuntukmemprediksikondisi financial distress perusahaanmanufaktur yang terdaftar di bursa efek Jakarta. JurnalAkuntansidan Auditing Indonesia, 7(2).
[4] Amanda, Y., & Tasman, A. (2019). PengaruhLikuiditas, Leverage, Sales Growth danUkuran Perusahaan Terhadap Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2017. JurnalEcogen, 2(3), 453-462
[5] Ayu, A. S., Handayani, S. R., & Topowijono, T. (2017). Pengaruhlikuditas, leverage, profitabilitas, danukuranperusahaanterhadap financial distress studipadaperusahaanmanufaktursektorindustridasardankimia yang terdaftar di Bursa Efek Indonesia tahun 2012-2015. JurnalAdministrasiBisnis S1 UniversitasBrawijaya, 43(1), 138-147.

Paper Title :: Using Small Group Rotation to Improve the Reading Comprehension Skills of Grade 11 Students
Author Name :: Honey Grace Sungahid || Zam Alyssa Marie Suaga || Saira May Baltazar || Karen Kaye Lastimosa || Devine Geverola || Edroslyn J. Fernandez
Country :: Philippines
Page Number :: 129-138
This study investigated the effectiveness of the Small Group Rotation Method in enhancing the reading comprehension skills of Grade 11 students. The Small Group Rotation Method is an instructional strategy that involves dividing students into small groups and rotating them through various stations, each focusing on a particular aspect of the subject matter. The study used a one-group pretest-posttest design, and the participants were 60 Grade 11 students who voluntarily consented to participate in the study. The participants were chosen from a private high school in Davao City, Philippines. The pretest was administered to the participants to measure their initial reading comprehension skills, and then the Small Group Rotation Method was implemented for four weeks. After the four-week intervention, a posttest was conducted to measure the participants' improvement in reading comprehension skills. The findings of the study revealed that there was a significant improvement in the participants' reading comprehension skills from pretest to posttest. The results showed that the Small Group Rotation Method was an effective teaching approach for enhancing the reading comprehension skills of Grade 11 students.
Keywords: Small group rotation, reading comprehension, language teaching strategy
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Paper Title :: The Effect of Current Ratio (CR), Return On Assets (ROA), Debt to Equity Ratio (DER) and Price to Book Value (PBV) On Stock Price with Disclosure of CSR as a Moderating Variable in Property and Real Estate Companies in 2018-2021
Author Name :: Wahyu Dwi Widayanto || Atwal Arifin
Country :: Indonesia
Page Number :: 139-145
This study aims to examine the effect of Current Ratio (CR), Return On Assets (ROA), Dept to Ratio Equity (DER), and Price to Book Value (PBV) on Stock Prices by disclosing Corporate Social Responsibility (CSR) as a moderating variable. The population in this study is Property and Real Estate companies listed on the Indonesian stock exchange from 2018 to 2021. Sampling in this study used a purposive sampling method, based on predetermined criteria so that a sample of 72 companies was obtained from 2018 to 2021. Data analysis techniques in this study used descriptive statistical analysis tests, classic assumption tests, multiple linear regression analysis, and Moderated Regression Analysis with SPSS 26.
Keywords: Current Ratio (CR), Return On Assets (ROA), Dept to Equity Ratio (DER), and Price to Book Value (PBV), Disclosure of Corporate Social Responsibility (CSR), Stock Price
[1] Absari, H. A., & Kinasih, H. W. (2021). PERAN MODERASI CORPORATE SOCAL RESPONSIBILITY PADA RETURN ON EQUITY DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM. Jurnal Riset Akuntansi, 11(2), 256-273.
[2] Debbie, C., & Winarti. (2022). Pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Earning per Share (EPS) terhadap harga saham. Owner:Riset & Jurnal Akuntansi, 6(4), 4113-4124.
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[5] Hartanto, E. (2018). IMPLEMENTASI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA. Jurnal Kajian Akuntansi, Vol 2(1), 108-121.

Paper Title :: The Effect of Profitability, Leverage, Capital Intensity, Company Size, and the Audit Committee on Tax Avoidance
(Empirical Study of Manufacturing Companies in the Consumer Goods Sub Sector Listed on the Indonesia Stock Exchange in 2017-2021)
Author Name :: Malikah Siwi Hapsari || Wahyono
Country :: Indonesia
Page Number :: 146-153
This study aims to examine the effect of profitability, leverage, capital intensity, company size, and audit committee on tax avoidance. This research is a quantitative research. The data source uses secondary data. The population in this study are manufacturing companies in the consumer goods sub-sector that are listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample was selected by purposive sampling method and obtained a sample of 29 companies. The data method used is multiple linear regression analysis using SPPS version 25. The results show that audit committees have an effect on tax avoidance, while profitability, leverage, capital intensity, and firm size have no effect on tax avoidance.
Keywords: tax avoidance, profitability, leverage, capital intensity, company size, audit committee
[1] Anggriantari, C. D., & Purwantini, A. H. (2020). PENGARUH PROFITABILITAS, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN LEVERAGE PADA PENGHINDARAN PAJAK. Jurnal Unimma, 137-153.
[2] Anindyka, D., Pratomo, D., & Kurnia. (2018). PENGARUH LEVERAGE (DAR), CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Makanan dan Minuan di Bursa Efek Indonesia (BEI) Tahun 2011-2015). e-Proceeding of Management, 5(1), 713-719.
[3] Christy, J., & Subagyo. (2019). PENGARUH FIRM SIZE, SALES GROWTH, DAN ROA TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. Jurnal Akuntansi, 19(2), 139-150.
[4] Fadilah, S. N., Rachmawati, R., & Dimyati, M. (2021). PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DI PERUSAHAAN KEUANGAN. JIAI (Jurnal Ilmiah Akuntansi Indonesia), 6(2), 263-290.
[5] Fatimah, A. N., Nurlaela, S., & Siddi, P. (2020). PENGARUH COMPANY SIZE, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2015-2019. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 9(1), 107-118.

Paper Title :: The Sustainability of Urban Development: A European Vision Realities and Challenges of the 2030 Agenda
Author Name :: Manuel Aguilar Yuste
Country :: Spain
Page Number :: 154-163
The planning of the territory and the activities of cities in Europe, those that are main as well as emerging cities, represent a challenge for sustainability, both because they generate environmental and social problems by concentrating wealth, powers and being subject to constant waves of new human settlements, as for being, by themselves, a key part of the solution. In the European vision on the sustainability of urban development, cities should not be exclusionary areas from the rest of the territory and their authorities and citizens should focus on understanding various phenomena that are beginning to configure a new ordering of their physical coordinates, of their limits geopolitical and their economic relations.
The European vision of sustainable urban development is, in many ways, more inclusive than the proposals that have emerged from within the United Nations, because it has identified the historical realities, economic asymmetries and cultural heritage of the Member States. to generate sustainability policies, purposes and community lines of action that do not go beyond the powers of governments but that propose an intelligent, humanized, eco-responsible development of the common European space in an integrated model of future cities, attractive for technological connectivity, multicultural and diverse exchange, and for comprehensive and sustainable territorial planning. In this essay we aim to take a look at the progress and challenges of the European initiative for present and future urban sustainability.
Keywords: Sustainability, urban development, 2030 Agenda, European Union, Urban Agenda, Pact of Amsterdam, Sustainable Development Objectives.
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Paper Title :: Effect of Accounting Profit, Operating Cash Flow, Investment Cash Flow and Funding Cash Flow on Stock Returns
Author Name :: Amalia Khoirunnisa || Wahyono
Country :: Indonesia
Page Number :: 164-170
This study aims to examine the effect of accounting profit, operating cash flow, investment cash flow and financing cash flow on stock returns in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Tests were carried out at 15 different companies between 2018-2021 using a purposive sampling strategy. The method used in this research is a quantitative method. Based on the results of multiple regression analysis, it can be seen that only investment cash flow has a significant effect on stock returns. While accounting profit, operating cash flow and funding cash flow do not significantly influence stock returns. For further research, it is expected to increase the number of samples, extend the research period and use a stock return model, so that the results can be better and more accurate.
Keywords: Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Stock Return
[1] Nursita, M. (2021). Effect of Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Company Size on Stock Returns. Going Concern : Journal of Accounting Research , 16 (1), 1. https://doi.org/10.32400/gc.16.1.32435.2021
[2] Yahya, A., & Butar, BB (2019). Effect of Operating Cash Flow, Investment Cash Flow and Funding Cash Flow on Stock Returns. Pelita Bangsa Journal of Business Accounting , 4 (1), 12–31.
[3] Kristanti, IN (2018). Analysis of the Influence of Operating Cash Flows and Accounting Profits on Stock Returns of Investment Award Winning Companies (Best Issuers) on the Indonesia Stock Exchange. Scientific Journal of Accounting and Finance , 7 (2), 29–42. https://doi.org/10.32639/jiak.v7i2.276
[4] Setyawan, B. (2020). The Influence of Cooperative Cash Flows, Investment Cash Flows, Funding Cash Flows and Accounting Profits on Stock Returns on Issuers in the Food and Beverage Sub Sector. Equilibrium: Scientific Journal of Economics, Management and Accounting , 9 (1). https://doi.org/10.35906/je001.v9i1.486
[5] Tinangon, J., & Walandouw, SK (2017). The Effect of Accounting Profits and Operating Cash Flow on Stock Returns in Manufacturing Companies in the Industrial Sector

Paper Title :: The Effect of Financial Performance and Carbon Emission Disclosures on Firm Value
Author Name :: Agnes Ajeng Pramesti || Yusni Warastuti2
Country :: Indonesia
Page Number :: 171-179
This study analyzes the relation of Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Carbon Emission Disclosure (CED) on Firm Value. Samples for this study are all companies listed on the Indonesia Stock Exchange for the 2017-2019 period except for the financial sector and determined by several criteria. The samples are companies that have financial statements in rupiah currency and disclose of carbon emissions. There are 115 companies that meet the sampling criteria and are used as research samples. The data in this study were tested using multiple linear regression analysis. The results of this study indicate that ROA, CR, CED have a significant positive effect on firm value whereas DER and TATO have no effect on firm value.
Keywords: Financial performance, carbon emission disclosure, firm value.
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Paper Title :: Analysis of Regional Original Income, Gross Regional Domestic Product, Special Allocation Funds, and Private Investment on Human Development Index
(Empirical Study in Regencies/Cities in Central Java Province in 2019-2021)
Author Name :: M Banu Iqbal Aufa || Muhammad Abdul Aris
Country :: Indonesia
Page Number :: 180-189
This study aims to analyze and study Regional Original Income (ROI), Gross Regional Domestic Product (GDP), Special Allocation Fund (SAF), and Private Investment inthe Human Development Index (HDI). The population in this study is district/city local governments in Central Java Province in 2019-2021. This research is in the form of quantitative research using secondary data by looking at the Budget Realization report and the district/city Human Development Index data in Central Java Province. The research sample was taken using a purposive sampling method and 35 regencies/cities were obtained, with observations for 3 years from 2019 to 2021. There were 105 samples in this study. This study uses multiple linear regression as a data analysis tool. The chosen method is descriptive statistics. The data used in this research is secondary data. The secondary data in this study comes from data on Regional Original Income, Gross Regional Domestic Product, Special Allocation Funds, and Private Investment in the Realization Report of the Regional Revenue Expenditure Budget as well as Human Development Index data, through the official website of the Central Bureau of Statistics. The variables used in this study are the Human Development Index, Regional Original Income, Gross Regional Domestic Product, Special Allocation Funds, and Private Investment. and Private Investment in the Regional Expenditure Budget Realization Report as well as Human Development Index data, through the official website of the Central Bureau of Statistics. The variables used in this study are the Human Development Index, Regional Original Income, Gross Regional Domestic Product, Special Allocation Funds, and Private Investment. and Private Investment in the Regional Expenditure Budget Realization Report as well as Human Development Index data, through the official website of the Central Bureau of Statistics. The variables used in this study are the Human Development Index, Regional Original Income, Gross Regional Domestic Product, Special Allocation Funds, and Private Investment.
Keywords: Regional Original Income, Gross Regional Domestic Product, Special Allocation Fund, Private Investment, Human Development Index
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Paper Title :: Fraud Hexagon Analysis in Detecting Fraud Financial Statements
(Empirical Study of Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2019-2021)
Author Name :: Rosikah Andaru Sikarini || Lintang Kurniawati
Country :: Indonesia
Page Number :: 190-200
The purpose of this research is to identify fraudulent financial statements using the fraud hexagon theory. The hexagon fraud theory has six elements, the six elements are the stimulus proxied by the financial target and financial stability, the capability element is proxied by the change in director, the collusion element is proxied by political connections, the opportunity element is proxied by nature of industry and ineffective monitoring, the rationalization element is proxied by an audit opinion and the ego element is proxied by the frequent number of CEO's picture. Meanwhile, the dependent variable, namely financial statement fraud, is proxied using the earnings management variable as measured by the Jones Modification. The sample used is 82 manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Sampling using a purposive sampling method. The analytical method uses multiple linear regression. The results of the study show that financial stability and audit opinion affect financial statement fraud, while financial targets, change in directors, political connections, nature of industry, ineffective monitoring, and the frequent number of CEO pictures do not affect financial statement fraud.
Keywords: fraud hexagon, financial statement, financial statement fraud, manufactures
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[5] Fatkhurrizqi, M. A., & Nahar, A. (2021). Analisis Fraud Triangle Dalam Penentuan Terjadinya Financial Statement Fraud. Jurnal Akuntansi, 7(1), 14–25. https://financial.ac.id/index.php/financial%0AANALISIS

Paper Title :: The Effect of Financial Performance, Bi Rate, and the Impact of the Covid 19 Pandemic on Stock Returns
(Empirical study on corporate Properties & Real Estate and Infrastructure in the IDX period 2017-2021)
Author Name :: Fillah Firmansyah || Eny Kusumawati
Country :: Indonesia
Page Number :: 201-210
Stock return is the return or profit obtained by investors from investing in a company. This study aims to analyze the effect of liquidity, leverage, profitability, market ratio, BI rate, and covid-19 on the return on shares of Properties & Real Estate and infrastructure companies on the Indonesia Stock Exchange for the period 2017-2021. The sampling method used in this study is purposive sampling. The sample for this study consisted of 32 companies that met the criteria as units of analysis. The method of analysis used is multiple linear regression analysis. The results of the study provide empirical evidence that profitability, market ratio, BI rate, and covid-19 affect stock returns. Meanwhile liquidity and leverage do not affect stock returns
Keywords: Liquidity, Leverage, Profitability, Market ratio, BI rate, and Covid-19
[1]. Abdurrohman, Dwi, F., Salam, A., & Aeni, H. 2021. Pengaruh Current Ratio, Debt To Equity Ratio Dan Return On Equity Terhadap Return Saham Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia. Journal of Economic, Business and Accounting. 4(2), 1–10.
[2]. Adminah, A., & Faisal, M. (2020). Pengaruh Kinerja Keuangan Terhadap Return Saham Otomotif Dan Komponen Lainnya Pada Bei. Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT), 6(2), 149-157.
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[5]. Al-Awadhi, A. M., K. Alsaifi, A. Al-Awadhi dan S. Alhammadi. 2020. Death and Contagious Infectious Diseases: Impact of The COVID-19 Virus On Stock Market Returns. Journal of Behavioral and Experimental Finance 27: 100326

Paper Title :: The Effect of Capital Structure and Profitability on Firm Value with Company Size as a Moderating Variable
(Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period)
Author Name :: Candri Kusuma Adi Pramita || Atwal Arifin
Country :: Indonesia
Page Number :: 211-220
The purpose of this study was to examine the effect of capital structure and profitability on firm value with firm size as a moderating variable. This study uses secondary data in the form of company annual reports. the type of research used is a type of quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for 2019-2021. This study used a purposive sampling technique in taking the sample, resulting in 246 data from 82 companies. The results of this study indicate that capital structure has an effect on firm value, Profitability has an effect on firm value, Capital structure is moderated by firm size has an effect on firm value.
Keywords: Capital Structure, Profitability, Company Size, Company Value.
[1]. I. Zuraida, “PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN,” Balanc. J. Akunt. dan Bisnis, vol. 4, no. 1, pp. 529–536, Jun. 2019.
[2]. R. Gultom, Agustina, and S. W. Wijaya, “Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Farmasi di Bursa Efek Indonesia,” J. Wira Ekon. Mikroskil, vol. 3, no. 1, pp. 51–60, Apr. 2013, doi: 10.55601/JWEM.V3I1.201.
[3]. I. Pramana and I. Mustanda, “The Effect of Profitability and Size on Firm Value with CSR as a moderating variable,” E-Journal Manag., pp. 27–33, 2016.
[4]. Harmono, Manajemen Keuangan: Berbasis Balanced Scorecard. Jakarta: Bumi Aksara, 2017.
[5]. I. M. Sudana, Manajemen Keuangan Perusahaan, Kedua. Jakarta: Erlangga, 2015.

Paper Title :: Financial Attitude and Locus of Control on MSME Resilience
Author Name :: Eskasari Putri || Bandi
Country :: Indonesia
Page Number :: 221-229
The success of a business is something that is expected by all entrepreneurs, both small, medium, and large businesses that have developed. The arrival of the Covid-19 virus is a test that must be faced for business people. Attitude and control are the first steps that must be prepared by business actors. This study aims to examine the effect of (1) financial attitudes on the resilience of SMEs; (2) Locus of control on the resilience of SMEs. The population in this study is MSMEs in the Surakarta area. This research is quantitative, where the research data that has been collected will be processed and analyzed using Statistical Product and Service Solution (SPSS). By analyzing 30 respondents, the results of this study conclude that (1) financial attitudes have a significant effect on the resilience of MSMEs; (2) Locus of control has a significant effect on the resilience of SMEs. The results of this study provide a new understanding that good financial attitudes and management of locus of control can be important variables that can affect the resilience of a business, especially for MSMEs that are currently experiencing obstacles caused by Covid-19. It is hoped that good application of financial attitudes and locus of control can be used by entrepreneurs, especially for MSMEs if they face a similar situation like this later.
Keywords: Financial attitude, locus of control, business resilience, MSMEs.
[1]. Abdullah, SM (2019). Social cognitive theory: A Bandura thought review published in 1982-2012. Psychodimensia, 18(1), 85-100.
[2]. Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
[3]. Ayala, JC, & Manzano, G. (2014). The resilience of the entrepreneur. Influence on the success of the business. A longitudinal analysis. Journal of Economic Psychology, 42, 126-135.
[4]. Azhar, AN, & Arofah, T. SAR (Soedirman Accounting Review): Journal of Accounting and Business.
[5]. Azizah, FN, Ilham, IF, Aqidah, LP, Firdaus, SA, Astuti, SAD, & Buchori, I. (2020). MSME Strategy to Improve the Economy during the Covid-19 Pandemic during the New Normal. OECONOMICUS Journal of Economics, 5.

Paper Title :: The Effect of Pentagon Fraud on Fraudulent Financial Statement Detection
(Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2020)
Author Name :: Ria Dwi Permatasari || Wahyono
Country :: Indonesia
Page Number :: 230-237
The company’s financial statements must reflect the actual state of the company. However, management’s performance is sometimes not as good as expected, so this becomes a driving factor for management to commit fraudulent financial reporting. This study aims to determine the effect of pentagon fraud on fraudulent financial statement in manufacturing companies listed on the IDX for the 2019-2020 period.There are six variables in this study. The six variables come from the elements of pentagon fraud, financial target, financial stability, nature of industry, change in auditor, change in director, and frequent number of CEO's picture. Sampling of this study was conducted by purposive sampling and obtained 166 samples. The data analysis method used in this study is logistic regression with using SPSS version 24.The results of this study indicate that nature of the industryeffect tofraudulent financial statements.Financial target, financial stability, 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 target, financial stability, nature of industry, change in auditor, change in director, and frequent number of CEO’s picture
[1] ACFE. (2016). Survai Fraud Indonesia 2016.
[2] ACFE. (2018). Report to the nations: 2018 global study on occupational fraud and abuse. In Report to the Nations, 10.
[3] Adnovaldi, Y., & Wibowo, W. (2019). Analisis Determinan Fraud Diamond Terhadap Deteksi Fraudulent Financial Statement. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 14(2), 125–146. https://doi.org/10.25105/jipak.v14i2.5195
[4] Agustina, R. D., & Pratomo, D. (2019). Pengaruh Fraud Pentagon Dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 3(1), 44–62. https://doi.org/10.31955/mea.vol3.iss1.pp44-62
[5] Ghozhali, I. (2013). Aplikasi Analisis Multivariat dengan Proram IBM SPSS 21. Edisi7. Semarang: Universitas Diponegoro.

Paper Title :: Pentagon's Analysis of Fraud in Detecting Fraudulent Financial Reporting
(Empirical Study of Banking Companies Listed on the Stock Exchange Indonesia Year 2018-2021)
Author Name :: Nurul Aziza || Drs. Wahyono
Country :: Indonesia
Page Number :: 238-245
Fraudulent Financial Reporting is an intentional misrepresentation of a company's financial condition that is committed through intentional misstatement or omission of amounts or disclosures in financial statements to deceive financial statement users. This is because the company only wants to get a good spotlight from various parties so that it encourages manipulation of information in certain parts that will be presented to the public. This study uses a population of all banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study aims to determine the effect of the nature of industry, financial stability, financial targets, external pressure, auditor change, change of direction, and frequent number of ceo's pictures on fraudulent financial reporting. The data used in this research are secondary data obtained from www.idx.co.id and related company websites. From this population, a sample of 28 companies was obtained. By using the data aggregation method for 4 years of observation, 28 x 4 periods were obtained or 112 observational data were obtained. Then 8 data outliers were carried out so that 104 observational data were obtained which were tested and analyzed using logistic regression analysis test. The results of this study indicate that the Frequent Number of Ceo's Picture has a significant effect on Fraudulent Financial Reporting while the influence of nature of industry, financial stability, financial targets, external pressure, auditor change, change of direction does not have a significant effect on Fraudulent Financial Reporting.
Keywords: Fraud Pentagon, Fraudulent Financial Reporting, Frequent Number of Ceo's.
[1]. ACFE. (2019). Survei Fraud Indonesia 2019. Jakarta: ACFE INDONESIA CHAPTER.
[2]. Christopher J. Skousen, K. R. (2008). Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. Corporate Finance: Governance.
[3]. Estu Ratnasari, B. S. (2019). Analisis Kecurangan Laporan Keuangan: Pendekatan Fraud Pentagon Theory. Gorontalo Accounting Journal.
[4]. Horwath, C. (2011). Why the Fraud Triangle is No Longer Enough. Crowe Horwath LLP.
[5]. Karyono. (n.d.).

Paper Title :: The Effect of Profitability, Asset Structure and Good Corporate Governance on Capital Structure
(Empirical Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2019-2021)
Author Name :: Khuzniya Salma || Wahyono
Country :: Indonesia
Page Number :: 246-254
This study aims to determine the effect of profitability, asset structure, board of commissioners, and board of directors on the capital structure of Food and Beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research uses quantitative research. The type of data used in this study is secondary data in the form of the annual financial reports of Food and Beverage companies which are published on the official website of the Indonesia Stock Exchange from 2019 to 2021. The sampling technique used in this research is purposive sampling method, namely determining the sample based on certain criteria as desired by the researcher. The period used in this study was 3 years, with a total sample of 60 companies. The results of this study indicate that the asset structure and the board of directors have an effect on the capital structure, while profitability and the board of commissioners have no effect on the capital structure.
Keywords: Profitability, Asset Structure, Board of Commissioners, Board of Directors, Good Corporate Governance, and Capital Structure.
[1]. Adams, R. B., & Mehran, H. (2003). Is corporate governance different for bank holding companies. Available at SSRN 387561.
[2]. Andika, I. K. R., & Sedana, I. B. P. (2019). Pengaruh profitabilitas, struktur aktiva, dan ukuran perusahaan terhadap struktur modal. E-Jurnal Manajemen, 8(9), 5803-5824.
[3]. Andika, I. K. R., & Sedana, I. B. P. (2019). Pengaruh profitabilitas, struktur aktiva, dan ukuran perusahaan terhadap struktur modal. E-Jurnal Manajemen, 8(9), 5803-5824.
[4]. Farah Margaretha. 2014. Dasar-dasar Manajemen Keuangan. Jakarta: Dian Rakyat
[5]. Hapsari, A. A. (2017). Pengaruh Struktur Aktiva, Profitabilitas, Ukuran Perusahaan Dan Likuiditas Terhadap Struktur Modal (Studi Empiris pada Perusahaan Manufaktur dan Non Manufaktur yang Terdaftar di JII Periode 2011-2015). Jurusan Akuntansi Syari‟ ah. Surakarta: Institut Agama Islam Negeri Surakarta.

Paper Title :: Implementation of Signaling Theory on Company Value in Property, Real Estate, and Construction Companies: A Review in Indonesia
Author Name :: Naura Azalia Piranti || Shinta Permata Sari
Country :: Indonesia
Page Number :: 255-262
Companies as economic entities usually have short-term and long-term goals. In the short-term the company aims to maximize profits by using existing resources, while in the long-term the company’s main goal is to maximize the company’s value.This study aims to examine the effect of prudence, tax planning, profitability, liquidity, and investment decisionson company value. The population in this study is property, real estate, and construction companies listedon the Indonesia Stock Exchange (IDX) for the 2019-2021 periods. The sampling technique uses a purposive sampling method, and there are 56 property, real estate, and construction companies that meet the criteria with 168 data before the outlier and becomes 145 data as research samples. Based on the results of multiple regression analysis research, it can be concluded that the profitability and investment decisions have an effect on company value, while prudence, tax planning, and liquidity have no effect on company value.
Keywords: Prudence, tax planning, profitability, liquidity, investment decisions.
[1] Agustin L, and Anwar. M (2022). Effect of Investment Decisions, Dividend Policy, and Liquidity on Firm Value in Property and Real Estate Sub-Sector Companies Listed on IDX. Jurnal Ilmiah Manajemen, Ekonomi, dan Akuntansi (MEA), 6(2), 1251-1267.
[2] Agustina, D. (2017). The Effect of Corporate Governance and Financial Variables Towards Company Value. Jurnal Bisnis dan Akuntansi, 13-26.
[3] Akbar, F., and Fahmi, I. (2020). The Effect of Company Size, Profitability, and Liquidity Against Dividend Policy and Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange. Jurnal Ilmiah Mahasiswa Ekonomi Manajemen, 5(1): 62-81.
[4] Antari, N. K. N. D., Endiana, I. D. M., dan Pramesti, I. G. A. A. (2022). Effect of Dividend Policy, Liquidity, and Company Size on Firm Value in Manufacturing Companies Listed on Indonesia Stock Exchange 2018-2020. Jurnal Kharisma, 4(2), 92-102.
[5] Brigham, E. F., and J. F. Houston. (2013). Financial Management. Book 2, Edition 11. Jakarta: Salemba 4.

Paper Title :: The Effects of Liquidity, Leverage, Firm Size, and Profitability on Firm Value
(Empirical Study of Mining Companies Listed on the IDX for Period 2017-2021)
Author Name :: Ismail Muhammad Fauzi || Erma Setiawati
Country :: Indonesia
Page Number :: 263-270
The purpose of this study is to influence Liquidity, Leverage, Company Size, Leverage on company value. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this study was 104 mining companies on the IDX in 2017-2021. The sampling technique uses Purposive Sampling. This study used IBM SPSS Statistic V.26 software, with multiple regression and showed that simultaneously there was a significant effect between Liquidity, Leverage, Company Size, and Leverage on company value by 21% while 79% was influenced by other factors not studied in this study. Meanwhile, based on partial test results, it shows that there is a significant influence by profitability on company value, while liquidity, leverage, and company size have no effect on company value.
Keywords: liquidity, leverage, company size, profitability, and company value
[1]. Akbar, F., & Irham, F. (2020). Pengaruh ukuran perusahaan, profitabilitas dan likuiditas terhadap kebijakan dividen dan nilai perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Manajemen, 5(1), 62–81.
[2]. Ayu, S., Putra, D., & Mahardika, K. (2021). LEVERAGE TERHADAP NILAI PERUSAHAAN ( Studi Kasus pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019 ) THE INFLUENCE OF PROFITABILITY RATIO , LIQUIDITY RATIO , AND LEVERAGE RATIO ON FIRM VALUE ( Case Stud. 8(5), 5433–5439.
[3]. Dewantari, N. L. S., Cipta, W., & Susila, G. P. A. J. (2020). Pengaruh Ukuran Perusahaan Dan Leverage Serta Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Food and Beverages Di Bei. Prospek: Jurnal Manajemen Dan Bisnis, 1(2), 74. https://doi.org/10.23887/pjmb.v1i2.23157
[4]. Dewi, R., & Agustin, S. (2019). Pengaruh Likuiditas, Leverage dan Profitabilitas Terhadap Nilai Perusahaan Pertambangan di BEI. Jurnal Ilmu Dan Riset Manajemen, 8(STIESIA Surabaya), 1–18. jurnalmahasiswa.stiesia.ac.id
[5]. Dhani, I. P., & Utama, A. . G. S. (2017). Pengaruh Pertumbuhan Perusahaan, Struktur Modal, Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 2(1), 135–148. https://doi.org/10.31093/jraba.v2i1.28

Paper Title :: Improve Students' Participatory Skills through Limited Online and Face-To-Face Lectures
Author Name :: Wahira || Abdul Hamid || Lukman HB
Country :: Indonesia
Page Number :: 271-275
The implementation of limited online and face-to-face lectures is a process that must be carried out in the world of education due to the Covid-19 pandemic. This study aims to get an idea of whether limited online and face-to-face lectures can improve student participatory competence according to lecture objectives. This research uses a quantitative descriptive approach with a case study design. The subjects of this study were 70 students of Education Administration, Faculty of Education, Nageri University Makassar, and students of STKIP YPUP Makassar majoring in Mathematics Education and English Language Education. The results showed: 1) the majority of students were less happy with limited online and face-to-face learning; 2) students' ability to socialize with friends and lecturers is not good; 3) lecturers lack structured lecture planning; 4) Students' IT understanding is still low; 5) The development of media and lecture materials in supporting learning is still low; 6) students' interest and motivation for limited online and face-to-face learning is not good. On participatory competence obtained in the lower category. The results of this study provide information that the Foundation's policy is needed to hold IT understanding training programs on an ongoing basis in improving the competence of students and lecturers if conducting limited online and face-to-face learning to be able to increase student participatory competencies.
Keywords: Online lectures, Limited face-to-face, participatory competence
[1]. Abuhassna, Hassan, Waleed Mugahed Al-Rahmi, Noraffandy Yahya, Megat Aman Zahiri Megat Zakaria, Azlina Bt Mohd Kosnin, and Mohamad Darwish. 2020. “Development of a New Model on Utilizing Online Learning Platforms to Improve Students’ Academic Achievements and Satisfaction.” International Journal of Educational Technology in Higher Education 17 (1). https://doi.org/10.1186/s41239-020-00216-z.
[2]. Agarwal, Ashok, Kristian Leisegang, Manesh Kumar Panner Selvam, Damayanthi Durairajanayagam, Catalina Barbarosie, Renata Finelli, Pallav Sengupta, et al. 2021. “An Online Educational Model in Andrology for Student Training in the Art of Scientific Writing in the COVID-19 Pandemic.” Andrologia 53 (3): 1–14. https://doi.org/10.1111/and.13961.
[3]. Albó, Laia, and Davinia Hernández-Leo. 2020. “Conceptualising a Visual Representation Model for MOOC-Based Blended Learning Designs.” Australasian Journal of Educational Technology 36 (4): 1–26. https://doi.org/10.14742/ajet.5178.
[4]. Azman, Mohamed Nor Azhari, Arasinah Kamis, Che Ghani Che Kob, Arman Shah Abdullah, Mohammad Adam Jerusalem, Kokom Komariah, and Emy Budiastuti. 2020. “HOW GOOD IS MYGURU: THE LECTURERS’ PERCEIVED USEFULNESS AND ATTITUDE.” Jurnal Cakrawala Pendidikan 39 (2): 422–31. https://doi.org/10.21831/cp.v39i2.30790.
[5]. Bassett, Kaleb, Gayla R. Olbricht, and Katie B. Shannon. 2020. “Student Preclass Preparation by Both Reading the Textbook and Watching Videos Online Improves Exam Performance in a Partially Flipped Course.” CBE Life Sciences Education 19 (3): 1–9. https://doi.org/10.1187/cbe.19-05-0094.

Paper Title :: The Effect of Good Corporate Governance and Intellectual Capital on Financial Distress
(Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2019 -2021)
Author Name :: Binti Muarifatin || Erma Setiawati
Country :: Indonesia
Page Number :: 276-285
Financial distress is the definition of the early stages of bankruptcy of a company that begins with the problem of financial difficulties in the company. The more the company's obligations, the greater the company's risk of experiencing financial distress. Companies are often faced with several factors that can affect financial distress such as good corporate governance and intellectual capital. The purpose of this study is to determine the effect of good corporate governance and intellectual capital on financial distress. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The number of samples used in this study were 55 companies with 165 total observations using purposive sampling method. The data in this study were tested using multiple regression analysis. The results of this study are institutional ownership, independent board of commissioners, and managerial ownership which are proxied from Good Corporate Governance have no effect on financial distress. Intellectual capital affects financial distress.
Keywords: Institutional Ownership, Board of Commissioners, Managerial Ownership, Intellectual Capital, and Financial Distress.
[1]. Setianto, A., & Harahap, Y, “Factors affecting the interest of accounting student study program selection career public accountants, ”Journal of Applied Managerial Accounting, 1(1), pp. 51-61. 2019.
[2]. Anthony, R. & Vijay G, “Sistem Pengendalian Manajemen,” Buku 2. Edisi 12. Jakarta: Karisma Publishing Group.2011.
[3]. Ali, A. & Abdelfettah, B, “An essay to analyze information asymmetry :originality and ways to reducing the level of information asymmetry Introduction,” 3(3), pp. 32–39.2016.
[4]. Boediono, G. S, “Kualitaslaba: Studipengaruhmekanisme corporate governance dandampakmanajemenlabadenganmenggunakananalisisjalur,” Simposium Nasional Akuntansi VIII, 8(9), 172-194. 2005.
[5]. Chandrarin, G, “Metode Riset Akuntansi Pendekatan Kuantitatif,” Edisikesa. Jakarta: Salemba Empat. 2017.

Paper Title :: The Effect of Company Size and Complexity of Company Operations on Audit Delay with Auditor Quality as a Moderating Variable
(Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for The 2019-2021 period)
Author Name :: Ilham Faisal Hanif || Kurnia Rina Ariani
Country :: Indonesia
Page Number :: 286-292
This study aims to determine the influence of company size and the complexity of company operations on audit delay with auditor quality as a moderation variable. The population of this study is manufacturing companies listed on the Indonesia stock exchange for the 2019-2021 period. The sampling technique used is a purposive sampling method with a sample of 287 companies. statistical analysis method with moderated regression analysis (MRA) using SPSS application. The results showed that (1). The variable size of the company affects the audit delay (2). The variable complexity of the company's operations has no effect on the audit delay (3). The auditor quality variable was unable to moderate the relationship between company size and audit delay (4). The auditor's quality variable is not able to moderate the relationship of the complexity of the company's operations with audit delay.
Keywords: Company Size, Complexity of Company Operations, Quality of Auditors, Audit Delay.
[1] Ni Agung Gede Wiryakriyana and Ni Luh Sari Widhiyani. "THE EFFECT OF FIRM SIZE, LEVERAGE, AUDITOR SWITCHING, AND INTERNAL CONTROL SYSTEMS ON AUDIT DELAY". Vol.19.1. April (2017):771-798. ISSN : 2302-8556.)
[2] Saputra, A. D., Irawan, C. R., &; Ginting, W. A. (2020). The Effect of Company Size, Audit Opinion, Company Age, Profitability and Solvency on Audit Delay. Owner (Accounting Research and Journal), 4(2), 286. https://doi.org/10.33395/owner.v4i2.239
[3] Yamashida, M. A. R., Askandar, N. S., &; Sudaryanti, D. (2020). The Effect of Profitability, Leverage, Flexibility, Operations, Reputation of Public Accounting and Audit Committee on Audit delay in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2019. E-Jra, 09(02), 122–136.
[4] Pradipta, Arya and Arvivid Gracenia Zalukhu. 2020. Audit Report Lag: Specialized Auditor and Corporate Governance. Global Journal of Business and Social Science Review, Vol. 8, No. 1: 41-48.
[5] Jensen, Michael C and William H. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics. Oktober, 1976, Volume 3. No.4

Paper Title :: Effect of Liquidity, Solvency, Profitability, and Company Size on Stock Price
(Empirical Study on Conventional Banking Companies Listed on the Indonesia Stock Exchange in 2017-2021)
Author Name :: Oktavia Perwitasari || Nursiam
Country :: Indonesia
Page Number :: 293-303
This study aims to determine the effect of the company's liquidity, solvency, profitability, and size on the stock price. This research was carried out on conventional banking sector companies listed on the Indonesia Stock Exchange in 2017-2021. Liquidity is proxied by Loan to Assets Ratio (LDR), solvency is proxied by Capital Adequacy Ratio (CAR), profitability is proxied by Return on Assets (ROA), and the size of the company using Total Assets. This study used quantitative methods. The sample population used in this study was conventional banking companies listed on the IDX during the 2017-2021 period, which amounted to 43 companies. The total sample of 148 companies was selected using the purposive sampling method. This study uses multiple linear regression data analysis techniques. The results of this study are liquidity and profitability do not affect stock prices. While the solvency and size of the company significantly affect the stock price.
Keywords: Liquidity, Solvency, Profitability, Company Size, Stock Price.
[1] Alipudin Asep, and OktavianiResi. 2016, “Pengaruh EPS, ROE, ROA Dan DER Terhadap Harga Saham Pada Perusahaan Sub Sektor Semen Yang Terdaftar Di BEI.” JIAFE (JurnalIlmiah Akuntansi Fakultas Ekonomi) 2(1):1–22.
[2] Brigham, E. F. dan J.F. Houston. 2019. Dasar-dasar Manajemen Keuangan. Edisi Empat Belas. Buku Dua. Salemba Empat. Jakarta.
[3] Dinson, D. (2019). Analisis Pengaruh Earning Per Share (EPS), Return On Equity (ROE), Debt To Assets Ratio (DAR), dan Ukuran Perusahaan terhadap Return Saham Pada Sektor Industri Barang Konsumsi di Bursa Efek Indonesia. FIN-ACC (Finance Accounting), 4(8).
[4] Gantyowati, E., & Nugraheni, R. L. (2014). The impact of financial distress status and corporate governance structures on the level of voluntary disclosure within annual reports of firms (case study of non-financial firms in Indonesia over the period of 2009-2011). Journal of Modern Accounting and Auditing, 10(4).
[5] Gift, Eke O. Internal Control and Financial Performance of Hospitality Organisations In Rivers State. European Journal of Accounting, Auditing and Finance Research. Vol. 6, No.3, pp. 32- 52, April 2018.

Paper Title :: The Effect of Liquidity, Profitability, Leverage, and Capital Intensity on Tax Aggressiveness
(Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021)
Author Name :: Rifta Rahmasari || Nursiam
Country :: Indonesia
Page Number :: 304-313
Taxes have an important role to support the state's financial capacity in implementing state programs. Taxes are considered a significant burden for companies, as they reduce company revenues. This encourages companies to carry out tax aggressiveness. This study aims to analyze the effect of liquidity, profitability, leverage and capital intensity on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was determined by purposive sampling in order to obtain 94 companies as a sample. This study uses data analysis techniques multiple linear regression. The results in this study are that liquidity has no effect on tax aggressiveness, leverage has an effect but not significant on tax aggressiveness, profitability and capital intensity have a significant effect on tax aggressiveness.
Keywords: Liquidity, Profitability, Leverage, Capital Intensity, Tax Aggressiveness
[1] Amalia, D. (2021). THE EFFECT OF LIQUIDITY, LEVERAGE AND ASSET INTENSITY ON TAX AGGRESSIVITY. KRISNA: Collection of Accounting Research, 12(2), 232-240.
[2] Angela, G., & Nugroho, V. (2020). THE INFLUENCE OF CAPITAL INTENSITY, LIQUIDITY, AND LEVERAGE ON TAX AGGRESSIVITY IN MANUFACTURING COMPANIES. Journal of Multiparadigm Accounting Tarumanegara, 2, 1123–1129
[3] Feber, S. (2020). COMPANY SIZE, PROFITABILITY AND LEVERAGE TO TAX AGGRESSIVE (EMPIRICAL STUDY TO MANUFACTURING SUBSECTOR PAPER, ADVERTISING, PRINTING, MEDIA IN INDONESIAN STOCK EXCHANGE (BEI) YEAR 2015 – 2018). European Journal of Business and Management, 12(18), E-ISSN 2685-8231 and p-ISSN 2252-7354 Journal of Information Engineering, Vol. 11 No.1 April 2022 46 34–46.https://doi.org/10.7176/ejbm/12-18-04.
[4] Gemilang, DN (2017). THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY, COMPANY SIZE AND CAPITAL INTENSITY ON COMPANY TAX AGGRESSIVITY. Accounting Thesis, Faculty of Economics and Business, State Islamic Institute of Surakarta
[5] Goh, TS, Nainggolan, J., &Sagala, E. (2019). THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE, LEVERAGE, AND PROFITABILITY ON TAX AGGRESSIVITY IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2018 PERIOD. Methosika: Methodist Journal of Accounting and Finance, 3(1), 83-96

Paper Title :: Disclosure of Carbon Emissions as Moderating Variables and Effects of Green Accounting, and Corporate Social Responsibility on Firm Value
(Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020)
Author Name :: Atha Majid || Andy Dwi Bayu Bawono
Country :: Indonesia
Page Number :: 314-323
With use declaration emission carbon as variable moderation , research This try For know How influence greenaccountingandcorporatesocialresponsibilitytowards mark company on company sector mining traded on the Indonesia Stock Exchange from 2018 to 2020. Research This using additional data , which includes 65 records _ business chosen as sample study with use purposive sampling method , on which it is based on set criteria sample . Analysis multiple linear regression and analysis modified regression (MRA) was used in data analysis with SPSS version 26. Findings disclose that while corporate social responsibility has impact big on mark companies , whilegreenaccountingis not . Besides that , the impact of green accounting on mark company part can reduced with disclosure emission carbon . However , impact corporatesocialresponsibilityto mark company No can reduced with disclosure emission carbon.
Keywords: Firm Value, Green Accounting, Corporate Social Responsibility, and Disclosure of Carbon Emissions.
[1] Ajeng & Eko 2020. “CSR disclosure towards firm Value”. International Journal Of Research in Business and Social Sciense,. Vol. 9 NO. 7.
[2] Cessilia & Hutabarat (2017) “Influence Disclosure of Corporate Social Responsibility To Company Value With Profitability As Variable Moderation” University E-Journal Atma Jaya Yogyakarta.
[3] Choi, BB, Lee, D., & Psaros, J. 2013. "An analysis of Australian Company Carbon Emission Disclosures". Pacific Accounting Review.
[4] Egbunike et.al (2020) “Tax Revenue and Economic Growth: A Study of Nigeria and Ghana” Journal Knowledge Economy. Vol. 7 (2); 213-220.
[5] Erlangga, CM, Fauzi , A., & Sumiati (2021) " The Implementation of Green Accounting and Corporate Social Responsibility Disclosure of Company Value Through Profitability . Accountability, 14(1), 61-78.

Paper Title :: The Effect of Capital Intensity, Inventory Intensity, Leverage, and Corporate Social Responsibility on Tax Avoidance
Author Name :: Nimas Isti Sagatsah || Banu Witono
Country :: Indonesia
Page Number :: 324-332
Taxes are state levies on individuals and entities that are mandatory, do not receive direct reciprocity and are used by the state for the prosperity of the people. From the company's point of view, tax is one of the cost components that reduce company profits. Tax management can be done one of them by doing tax avoidance where the company tries to reduce its tax burden in a legal way and does not conflict with tax laws or can also be said to take advantage of weaknesses in applicable tax laws. This study aims to empirically examine the effect of capital intensity, inventory intensity, leverage, corporate social responsibility on tax avoidance. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample selection method used is purposive sampling.There are 222 research samples used. Multiple linear regression analysis was used in this study using the help of SPSS version 25. Based on the results of multiple linear regression, it is found that profitability and company size have a positive effect on tax avoidance, while auditor reputation has a negative effect on tax avoidance. As for leverage and capital intensity have no effect on tax avoidance.
Keywords: Tax Avoidance, Capital Intensity, Inventory Intensity, Leverage, Corporate Social Responsibility.
[1] Andhari, P. A. S., & Sukartha, I.M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Dan Leverage Pada Agresivitas Pajak. E-JurnalAkuntansi, 18, 2115–2142.
[2] Anggriantari, C. D., & Purwantini, A. H. (2020, November). Pengaruh Profitabilitas, Capital Intensity, Inventory Intensity, dan Leverage Pada Penghindaran Pajak. In UMM agelang Conference Series (pp.137-153).
[3] Anindyka, D., Pratomo, D., & Kurnia, K. (2018). Pengaruh Leverage (Dar), Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance (Studi Pada Perusahaan Makanan Dan Minuan Di Bursa Efek Indonesia (Bei) Tahun 2011-2015). eProceedings of Management, 5(1).
[4] Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh profitabilitas, leverage, dan kepemilikan institusional pada tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2088-2116.
[5] Benny, I.M.P., & Dwirandra, A.A.N.B. (2016). Kemampuan Opini Audit Tahun Sebelumnya Memoderasi Pengaruh Profitabilitas, Leverage, Likuiditas Pada Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 14(2), 835-861.

Paper Title :: The Effect of Financial Rewards, Labor Market Considerations, and Professional Training on Career Selection as Public Accountants
(Empirical Study on Accounting Students of Muhammadiyah University of Surakarta)
Author Name :: Barrotul I’lmiyani || Suyatmin Waskito Adi
Country :: Indonesia
Page Number :: 333-340
Public accounting is one of the most expensive professions because the largest source of income for public accountants has shifted from auditing services to management consulting services. Students are often faced with several considerations when choosing a career as a public accountant, such as financial rewards, labor market considerations, and professional training. This study aims to analyze the effect of financial rewards, labor market considerations, and professional training on career choices as public accountants. This study uses a quantitative method by distributing questionnaires to respondents using Google Forms. The sampling technique was carried out randomly, with each population being a respondent with 90 data observations. The object of this study is the class of 2019-2020 of accounting students at the Muhammadiyah University of Surakarta. The analytical method in this study uses multiple linear regression analysis. The result of this study is that labor market considerations and professional training influence the choice of a career as a public accountant. Meanwhile, financial rewards do not affect choosing a career as a public accountant.
Keywords: Financial Awards, Labor Market Considerations, Professional Training, Public Accountant.
[1] Setianto, A., & Harahap, Y, “Factors affecting the interest of accounting student study program selection career public accountants, ”Journal of Applied Managerial Accounting, 1(1), pp. 51-61. 2019.
[2] Ariyani, M., & Jaeni, J, “Perceptions of Accounting Students Regarding Factors Influencing Interest in Career Selection to Become a Public Accountant,” Owner: Research and Accounting Journals, 6(1), 234-246. 2022.
[3] Bere Laka, J. K. P, “Analysis of Factors Influencing Students in Choosing a Career as a Public Accountant (Empirical Study at Private Universities in Surakarta),” JIFA, 2(2). 2019.
[4] Dary, A. W., & Ilyas, F, “The influence of gender, financial rewards and labor market considerations on the interest of accounting students to have careers as public accountants and non-public accountants,” Jurnal Akuntansi, 7(1), 51–60. 2019.
[5] Dody, H., & Dhenayu, T. H, “Analisis faktor-faktor yang mempengaruhi minat mahasiswa akuntansi berkarir sebagai akuntan publik (Studi Kasus Terhadap Mahasiswa Akuntansi STIE YKPN Yogyakarta),” Jurnal Akuntansi Dewantara, 2(2), 142–156. 2018.

Paper Title :: Analysis of Factors Affecting the Act of Whistleblowing by Accountant
Author Name :: Hedy Pranoto || Eny Kusumawati
Country :: Indonesia
Page Number :: 341-352
Whistleblowing is the act of exposing an act of fraud committed by internal and external parties. This study aims to analyze the effect of rewards, the personal cost of reporting, organizational commitment, professional commitment, and the level of seriousness of fraud on the perception of whistleblowing actions. The research was conducted on auditors working at a public accounting firm in Central Java, East Java, and the Special Region of Yogyakarta. The sampling technique using random sampling technique was obtained by 103 respondents. The results of the study provide empirical evidence that the existence of rewards affects the act of whistleblowing. Meanwhile, the personal cost of reporting, organizational commitment, professional commitment, and the level of seriousness of fraud does not affect the intensity of auditors committing whistleblowing actions.
Keywords: Whistleblowing, Reward, Personal Cost of Reporting, Organizational Commitment, Professional Commitment, and Level of Seriousness Fraud
[1] Agustin, M., Basri, Y. M., & Darlis, E. (2020). Determinan Niat Untuk Melakukan Whistleblowing Pada Pemerintah Daerah. Jurnal Akuntansi Berkelanjutan Indonesia, 3(3), 293–308.
[2] Allen, N. J., & Meyer, J. P. (1990). The Measurement And Antecedents Of Affective, Continuance And Normative Commitment To The Organization. Journal Of Occupational Psychology, 124–146. Https://Doi.Org/10.4324/9781351121149-6
[3] Apaza, C. R., & Chang, Y. (2020). What Makes Effective Whistleblowing (Hal. 1–2). Springer Nature. Https://Doi.Org/10.1007/978-3-030-40200-6
[4] Azzahra, M., & Hadinata, S. (2021). Peran Reward Dan Komitmen Organisasi Terhadap Niat Whistleblowing: Sebuah Studi Eksperimen. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(1), 11–30. Https://Doi.Org/10.29303/Akurasi.V4i1.56
[5] Busra, N. F., Ahyaruddin, M., & Agustiawan, A. (2019). Pengaruh Tingkat Keseriusan Kecurangan, Personal Cost, Dan Komitmen Organisasi Terhadap Kecenderungan Melakukan Whistleblowing. Muhammadiyah Riau Accounting And Business Journal, 1(1), 011–019. Https://Doi.Org/10.37859/Mrabj.V1i1.1545

Paper Title :: Effects of Profitability, Liquidity, Company Size, Dividend Policy and Asset Structure on Capital Structure
(Empirical Study on Construction, Real Estate and Property Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 Period)
Author Name :: Firza Mahdhatir || Mujiyati
Country :: Indonesia
Page Number :: 353-360
Capital structure is a financing fund used to compare short-term debt with own capital used by the company. This study analyzes the effect of profitability, liquidity, company size, dividend policy and asset structure on capital structure. The data used is in the form of financial statements derived from construction, property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. By using multiple linear regressionanalysismethods as a research technique. The results showed thatliquidity, companysize,dividendpolicyandassetstructure affect the capital structurewhile profitability has no effect.
Keywords: Capital Structure, Profitability, Liquidity, Company Size, Dividend Policy and Asset Structure.
[1] Brigham Eungene F dan Houston, J. 2011. Dasar-Dasar Manajemen Keuangan Edisi 11 Terjemahan oleh Ali Akbar Yulianto. Jakarta: Salemba Empat.
[2] Fitriyawati, A., & Kurnia. (2019). Pengaruh Profitabilitas, Struktur Aktiva, Risiko Bisnis dan Likuiditasterhadap Struktur Modal. Ilmu Dan Riset Akuntansi, 8(6), 1–18.
[3] Iwan, & Djazuli, A. (2021). PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia). Ilmu Dan Riset Akuntansi.
[4] Kristiani, I. S., & Idayati F. (2021). PengaruhLikuiditas, Ukuran Perusahaan dan Profitabilitasterhadap Struktur Modal pada Perusahaan Properti dan Real Estate. Ilmu Dan RisetAkuntansi,10(2), 1–21.
[5] Mirnawati, Wijayanti, A., & Siddi, P. (2020). Pengaruh Kebijakan Dividen, Likuiditas, Tangibility, Asset Turnover, dan Company Growth terhadap Struktur Modal. Jurnal Kajian Pendidikan Ekonomi Dan Ilmu Ekonomi,4(1), 12–24.

Paper Title :: Analysis of the Effect of Price, Quality of Information, Product Reviews, and Consumer Trust on Purchase Decisions on the Shopee Marketplace
(Case study on Students of the Faculty of Economics and Business, University of Muhammadiyah Surakarta)
Author Name :: Firda Ayu Afifah || Lintang Kurniawati
Country :: Indonesia
Page Number :: 361-369
The development of the internet and technological advances in the digital era are now making marketplace growth quite rapid and competition getting tougher. Shopee is a pioneer of online shopping that is widely used in Indonesia the advantages it offers make consumers easier in the buying process. This study aims to determine the effect of price, information quality, product reviews, and consumer trust on purchasing decisions in the shop marketplace.The research was conducted using quantitative methods. Data collection was carried out by distributing questionnaires. The sample used in this study was 98 respondents obtained using the purposive sampling method and the Slovin formula. The data obtained were then processed using SPSS 25. Methods of data analysis included validity tests, reliability tests, classical assumption tests, hypothesis tests, and multiple linear regression tests. The results of this study indicate that price, quality of information, and product reviews influence purchasing decisions on the marketplace called Shopee, while consumer trust does not influence purchasing decisions on the marketplace called Shopee.
Keywords: Price, Information Quality, Product Reviews, Consumer Trust, Purchase Decision
[1] Ilmiyah, K., & Krishernawan, I. (2020). The Influence of Product Reviews, Convenience, Trust, and Price on Purchase Decisions at the Shopee Marketplace in Mojokerto. Maker: Journal of Management, 6 (1), 31-42.
[2] Rahmizal, M., & Yuvendri, R. (2021). The Effect of Trust, Convenience, and Information Quality on Online Purchasing Decisions in the Shopee Application for Students in the City of Padang. Journal of Pundi, 4 (3).
[3] Shafa, PM, & Hariyanto, J. (2020). The Influence of Prices, Product Reviews, and Payment Methods on Purchasing Decisions in Online Shopping Through the Shopee Application (Case Study on Shopee Application Users in Bekasi). THE INFLUENCE OF PRICE, PRODUCT REVIEWS, AND PAYMENT METHODS ON PURCHASE DECISIONS IN ONLINE SHOPPING THROUGH THE SHOPEE APPLICATION (Case Study on Shopee Application Users in Bekasi).
[4] Desky, H., Miranda, R., & Razali, R. (2022). The Influence of Perceived Security, Information Quality and Trust on Online Purchasing Decisions: A Case Study on Shopee Consumers in Lhokseumawe City. Owner: Research and Accounting Journal, 6 (2), 1812-1829.
[5] Dwijantoro, R., Dwi, B., & Syarief, N. (2022). The Effect of Price, Product Quality, and Promotion on Purchase Decisions in the Shopee Marketplace. Journal of Management and Business Research, 16 (2), 63-76.

Paper Title :: Analysis of the Effect of Firm Size, Liquidity, Profitability, and Retained Earnings on Bond Ratings
Author Name :: Eriskha Fridenia Maharani || Yuli Tri Cahyono
Country :: Indonesia
Page Number :: 370-375
This study aims to analyze the effect of firm size, liquidity, profitability and retained earnings on bond ratings. This study uses quantitative methods with secondary data. The population in this study are banking companies listed on the IDX in 2018-2021. The number of companies used in this study were 10 companies and the samples used were 40 financial statements. The sampling technique used was purposive sampling. The data analysis technique used is multiple linear regression analysis with the help of the SPSS 24 application. The results of the analysis show that partially firm size and profitability have an effect on bond ratings. Meanwhile, liquidity and retained earnings have no effect on bond ratings. The results of this study illustrate the importance of firm size and profitability in determining company bond ratings.
Keywords: Firm Size, Liquidity, Profitability, Retained Earnings, and Bond Ratings.
[1]. Astuti, D. 2004. Manajemen Keuangan Perusahaan. Jakarta: Ghalia Indonesia.
[2]. Darmawan, A., Al Fayed, Y. F., Bagis, F., & Pratama, B. C. 2020. Pengaruh Profitabilitas, Likuiditas, Leverage, Umur Obligasi Dan Ukuran Perusahaan Terhadap Peringkat Obligasi Pada Sektor Keuangan Yang Terdapat Di Bei Tahun 2015-2018. DERIVATIF: Jurnal Manajemen, 14(1), 99-114.
[3]. Fikriyah, S. H. 2018. Pengaruh Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Peringkat Obligasi Pada Industri Perbankan Yang Terdaftar Di Bursa Efek Indonesia. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 1(3), 289-310.
[4]. Ghozali, I. 2011. “Aplikasi Analisis Multivariate dengan Program IBM SPSS”. Semarang: Badan Penerbit Universitas Diponegoro.
[5]. Hasan, D. A., & Dana, I. M. 2018. Pengaruh profitabilitas, likuiditas, maturity dan jaminan terhadap peringkat obligasi tertinggi pada sektor keuangan di Bursa Efek Indonesia. E-Jurnal Manajemen Unud, 7(2), 643-673.

Paper Title :: The Effect Of Total Asset Turnover (Tato), Net Profit Margin (Npm), Current Ratio (Cr), Return On Equity (Roe) On Stock Price of Manufacturing Companies in the Food and Beverage Sector
Author Name :: Sindi Janatan Rewalise || Mujiyati
Country :: Indonesia
Page Number :: 376-381
This study aims to see the effect of total asset turnover, net profit margin, current ratio, return on equity on stock price. There were 71 food and beverage companies listed on the Indonesia Stock Exchange for 2018-2021, 32 research samples were selected consisting of 32 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 stock price, while the independent variables in this study total asset turnover, net profit margin, current ratio, return on equity. The data analysis technique uses multiple linear regression analysis. The test results show that total asset turnover has no a significant effect on stock price, while net profit margin, current ratio, and return on equity have significant effect on stock price.
Keywords: total asset turnover, net profit margin, current ratio, return on equity, stock price
[1]. Arifiani, R. (2019). Pengaruh Return on Asset (ROA) Dan Return on Equity (ROE) Terhadap Harga Saham Berdasarkan Closing Price (Studi Kasus Pada Perusahaan Jasa Sub Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Bisnis, 7(1), 1–20.
[2]. Dini, S., Hulu, Y. A., Zebua, M., & Purba, E. (2021). Pengaruh Total Asset Turnover (Tato), Price Book Value (Pbv), Debt To Equity Ratio (Der) Dan Return on Equity (Roe) Terhadap Return Saham. Jambura Economic Education Journal, 3(2), 116–127. https://doi.org/10.37479/jeej.v3i2.10633
[3]. Fitrianingsih, D., & Budiansyah, Y. (2019). Pengaruh Current Rasio Dan Debt To Equity Ratio Terhadap Harga Saham Di Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2013 – 2017. Jurnal Riset Akuntansi Terpadu, 12(1), 144–167. https://doi.org/10.35448/jrat.v12i1.5347
[4]. Gunawan, A. (2020). Pengaruh Current Ratio Dan Debt To Equitty Ratio Terhadap Harga Saham Pada Perusahaan Plastik Dan Kemasan. Sosek:Jurnal Sosial Dan Ekonomi, 1(1), 29–40.
[5]. Jassim, A., Dexter, C., & Sidhu, A. (1988). AGENCY THEORY:: Implications for Financial Management. Managerial Finance, 14(4), 1–5.

Paper Title :: Factors that influence the intention to purchase halal cosmetic products with attitude as an intervening variable
Author Name :: Aziizah Putri Devani || Dewita Puspawati
Country :: Indonesia
Page Number :: 382-392
The aim of this study is to determine and explain the impact of knowledge, religiosity, halal awareness, and subjective norms on purchase intention, as well as the impact of attitudes in mediating knowledge, religiosity, halal awareness, and subjective norms on purchase intention. The quantitative research method was used, with a sample size of 200 female consumers aged 17 and up who used cosmetic products in Solo Raya. The SEM-PLS method is used in this study. The study's findings revealed that knowledge has no effect on purchase intention, religiosity has no effect on purchase intention, halal awareness has no effect on purchase intention, subjective norms affect purchase intention, attitude has no effect in mediating knowledge on purchase intention, influencing attitude in mediating knowledge on purchase intention, attitude has no effect on mediating halal awareness With respect to purchase intention, attitudes are influencing in mediating subjective norms of purchase intention with a significance value of 0.000.
Keywords: Knowledge, Religiosity, Halal Awareness, Subjective Norms, Purchase Intention
[1]. Abd Rahman, A., Asrarhaghighi, E., & Ab Rahman, S. (2015). Consumers and Halal Cosmetic Products: Knowledge, Religiosity, Attitude and Intention. Journal of Islamic Marketing, 6(1), 148–163.
[2]. Abdillah, W. dan Jogiyanto. (2015). Partial Least Square (PLS) Alternatif Structural Equation Modeling (SEM) dalam Penelitian Bisnis. Yogyakarta: Penerbit ANDI.
[3]. Abdullah, M. (2015). Metodologi Penelitian Kuantitatif (1 ed.). Yogyakarta: Aswaja Pressindo
[4]. Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
[5]. Anggelina & Japarianto, 2014:13 Anggelina, J.P., & Japarianto E. (2014). Analisa Pengaruh Sikap, Subjective Norm dan Perceived Behavioral Control terhadap Purchase Intention Pelanggan SOGO Departement Store di Tunjungan [6] Plaza Surabaya, Jurnal Strategi Pemasaran, 2(1), 1–7.

Paper Title :: The Importance of Resilience in Japan's Critical Infrastructure: A Historiographical / Theoretical Perspective
Author Name :: Jonathan Alexis Sdrigotti
Country :: Argentina
Page Number :: 393-399
The growth in the importance of resilience as an inherent quality of Japanese Critical Infrastructures observed throughout the last decades of the 20th century and the beginning of the 21st century directly affects the construction of systems capable of overcoming different types of threats. In this context, an axis of information was identified, constituted by the set of security - resilience - criticality, which remains explicit in the documents, public and private action plans whose study provides important data to the Historiography of the Present Time, since from its analysis emerge possible hypotheses that complement, from historiographical praxis, the hard qualitative and quantitative work done over the years by experts in the documentary and archival field.
Keywords: resilience, critical infrastructures, resilience, adaptation, security.
[1]. European Comission. (2018). Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: Strengthening the resilience of critical infrastructure in the EU. Retrieved from https://eur-lex.europa.eu/legal-content/ES/TXT/?uri=CELEX%3A52018DC0460
[2]. Fujii, S. (2016). Infrastructure Resilience: Challenges and Opportunities in Japan. Asian Journal of Public Affairs, 9(2), 7-20.
[3]. IEA. (2020). Energy Policies of IEA Countries: Japan Review 2020. International Energy Agency.
[4]. Iwata, T. (2011). Disaster prevention and mitigation of infrastructure based on the lessons learned from the Great East Japan Earthquake. Journal of Natural Disaster Science, 33(2), 99-110.
[5]. Komino, T. (2021, March 5). The Key to Resilience: Critical Infrastructure. Japan International Cooperation Agency.

Paper Title :: The Effect of Profitability, Liquidity, Company Growth, Leverage and Company Size on Dividend Policy
(Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2018-2021 Period)
Author Name :: Lung Ayu Purnomoaji || Rina Trisnawati
Country :: Indonesia
Page Number :: 400-409
This study aims to analyze the effect of profitability, liquidity, company growth, leverage, company size on dividend policy .This type of research uses quantitative methods. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange in 2018-2021. The data analysis technique used in this study is multiple linear regression analysis with the help of the SPSS version 25 program. Samples were taken as many as 42 companies with a total of 168 data during four years of observation using purposive sampling method . The results showed that profitability , company growth, company sizesignificant effect on dividend policy. While liquidity, leverage has no effect on dividend policy.
Keywords: profitability, liquidity, company growth, leverage, dividend policy.
[1]. Aditya, E. (2018). The Effect of Profitability, Liquidity and Company Size on Policy. e – Management Research Journal , 32-46.
[2]. Aditya, E., Mardani, RM, & Hurfon, M. (2018). The Influence of Profitability, Liquidity and Company Size on Manufacturing Company Dividend Policy for the 2016-2018 Period. E-Journal of Management Research , 32-46.
[3]. Agustino, NW (2019). INFLUENCE OF COMPANY SIZE, PROFITABILITY, AND. E-Journal of Management, Vol. 8, No. 8 , 4957-4982.
[4]. Agustino, NW, & Dewi, SK (2019). The Influence of Company Size, Profitability, and Leverage on Dividend Policy in Manufacturing Companies. E-Journal of Management, Vol. 8, No. 8 , 4957-4982.
[5]. Akbar, F., & Fahmi, I. (2020). The Influence of Company Size, Profitability, and Liquidity on Dividend Policy and Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange. Scientific Journal of Management Economics Students, 5 (1), 62-81.

Paper Title :: Temporary organization: The dominant approach in project management activities
Author Name :: Ali Salehi
Country :: Canada
Page Number :: 410-424
The nature of project activities has been one of the important topics discussed among project management experts for the past few decades. The importance of identifying the nature of the project is due to its impact on determining organizational characteristics such as organizational structure, strategies, communications, and so on. Accordingly, the main purpose of this paper is, first, introduce further the nature of project activities based on different schools particularly the Scandinavian school of management, then identify the characteristics that determine the temporary or permanent nature of projects, and finally, emphasize the supporting theories prevailing in project activities. For this purpose, a review method was used. Based on this method, first the relevant sources were searched, then the relationships among the key concepts were plotted using VOS viewer, and finally the sources were selected in several steps. The results are presented in the form of answering research questions. Thus, it can be said briefly, a project is a temporary organization, but not every temporary organization is a project. That is, the scope of temporary organizations is wider. On the other hand, various factors and characteristics emphasize the temporary nature of projects, but there is a consensus on four factors: time, task, team, and transfer. Finally, considering the characteristics of the project as a temporary organization, it can be concluded that their supporting theories are different from permanent organizations. So, this paper focuses on the structure of adhocracy.
Keywords: adhocracy, operations, project, permanent organization, temporary organization.
[1]. Anderson, A., Brown, G., Shillcock, R., & Yule, G. (1984). Teaching talk: Strategies for production and assessment.
[2]. Anderson, E. (2000). Beyond homo economicus: New developments in theories of social norms. Philosophy & Public Affairs, 29(2), 170-200.
[3]. Andersson, J., & Zbirenko, A. (2014). Effect of organizational structure, leadership and communication on efficiency and productivity. Umeå School of Business and Economics, 1-54.
[4]. Asheim, B. T. (2002). Temporary organisations and spatial embeddedness of learning and knowledge creation. Geografiska Annaler: Series B, Human Geography, 84(2), 111-124.
[5]. Baccarini, D. (1996). The concept of project complexity—a review. International journal of project management, 14(4), 201-204.

Paper Title :: The Effect of Profitability, Firm Size, and Leverage on Tax Avoidance with Institutional Ownership as Moderating Variable
Author Name :: Anggi Syahrul Effendi || Rina Trisnawati
Country :: Indonesia
Page Number :: 425-433
This study aims to analyze the effect of profitability, firm size, and leverage on tax avoidance with institutional ownership as moderation. This type of research uses quantitative methods. The population in this study are manufacturing companies in the goods and consumption sectors listed on the Indonesia Stock Exchange in 2018-2021. The data analysis technique used in this study was multiple linear regression analysis and moderated regression analysis with the help of SPSS version 26. Samples were taken of 29 companies with a total of 109 data for four years of observation using purposive sampling method. The results of the study show that profitability and leverage have an effect on tax avoidance, while firm size has no effect. Institutional ownership is able to moderate profitability and firm size, but not leverage.
Keywords: Profitability, firm size, leverage, institutional ownership, tax avoidance.
[1] Giawan, Nur, F. (2018). THE EFFECT OF INSTITUTIONAL OWNERSHIP, INDEPENDENT COMMISSIONERS, EXECUTIVE CHARACTER, AND SIZE ON TAX AVOIDANCE. Profita : Scientific Communication of Accounting and Taxation. 11(3), 438–451.
[2] Anggraeni, R., & Febrianti, M. (2019). FACTORS AFFECTING TAX AVOIDANCE IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE. 21(1), 185–192.
[3] Aprianto, M., & Dwimulyani, S. (2019). THE EFFECT OF SALES GROWTH AND LEVERAGE ON TAX AVOIDANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE. Proceedings of the 2019 National Expert Seminar 2 1–10.
[4] Ayu, I., & Widya, M. (2019). Financial Distress , Sales Growth , Profitability and Tax Avoidance Financial Distress , Sales Growth , Profitability and Tax Avoidance. E-Journal of Accounting. 229–242.
[5] Cahyani, AZ, Djaddang, S., & Sihite, M. (2021). Factors Influencing Tax Avoidance With Institutional Ownership As Moderating Variables. KRISNA: Collection of Accounting Research, 13(1), 122–135.13.1.2021.122-135

Paper Title :: Teachers’ Burnout as Correlates of Teaching Efficiency in Ogun State Secondary Schools, Nigeria
Author Name :: Dr. Musibau Adeoye YUSUF || Ismail Opeyemi SOMADE-IDOW
Country :: Nigeria
Page Number :: 434-445
This study investigated the levels of teachers’ burnout, and levels of teaching efficiency in Ogun State secondary schools. It also examined the relationship between teachers’ burnout and teaching efficiency in the study area. The study adopted a descriptive survey research design. The study population of comprised all principals and teachers in public secondary schools in the study area, while 54 principals and 735teachers were sampled. Data were collected using two research instruments titled Teachers’ Burnout Questionnaire (TBQ) and Teaching Efficiency Questionnaire (TEQ). Descriptive statistics of frequency count, percentages, and bar charts were used to answer the research questions raised, while Pearson Product Moment Correlation (PPMC) was used to test the hypothesis formulated for the study. The results showed that the major causes of teacher burnout in the study area are responsibility beyond teaching, inadequate staff for the work, inadequate resources to work with, and inadequate administrative support. However, based on the findings of the study it was recommended that teachers should try to delegate duties to their subordinates to reduce the incidence of burnout.
Keywords: Stress; Burnout; Teacher’s Burnout; Depression; Efficiency; Teacher Efficiency
[1]. Ajayi, K (1997) Production and retention of teachers in periods of economic region, in A. Ejiogu & K. Ajayi (eds) Emergent issues in Nigerian Education Vol.2. Lagos: Unilag Consult
[2]. Cox, T. (1990). The Recognition and Measurement of Stress: Conceptual and Methodological Issues. In N. Codett, & J. Wilson (Eds.), Evaluation of Human Work. London: Taylor & Francis.
[3]. Dewe, P. (1985). Coping with Work Stress: An Investigation of Teachers' Actions, Research in Education, 33, 27-60.
[4]. Dunham, J. (1976). Stress Situations and Responses, in NAS / UWT (1976) Stress in Schools, Hemel Hempstead
[5]. Feldman, R.S (2004) Power Learning: Strategies for Success in Colleges and Life. New York: McGraw-Hill companies.

Paper Title :: The Effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund on Economic Growth with Capital Expenditure as an Intervening Variable
(Empirical Study on Regency / City in Central Java Province in 2019-2021)
Author Name :: Aulia Khanza Rosyidi || Yuli Tri Cahyono
Country :: Indonesia
Page Number :: 446-453
This study aims to analyze local revenue, general allocation funds, special allocation funds on economic growth with capital expenditure as an intervening variable in district and city governments in Central Java in the 2019-2021 fiscal year. The sampling technique used purposive sampling method. Data analysis uses multiple linear regression to test and prove the research hypothesis. The results of this study indicate that local revenue and general allocation funds have a direct effect on economic growth.
Keywords: Local Revenue, General Allocation Funds, Special Allocation Funds, Economic Growth, Capital Expenditure
[1] Bastian, Indra, 2006. Accounting Education. Yogyakarta: Erlangga.
[2] Fahma, Argo, & Nuraini, Ida. 2017. Effect of General Allocation Fund and local revenue on the economic growth of districts / cities in the province of Special Region of Yogyakarta in 2011-2016. Jurnal Ilmu Ekonomi. Universitas Muhammadiyah Malang.
[3] Fikri, Khusnul, et. al. 2019. Effect of local revenue, General Allocation Fund, and special Allocation Fund on economic growth and poverty in Indragiri Hulu Regency. Jurnal Manajemen dan Bisnis. STIE-I Rengat.
[4] Ghozali, Imam, 2011. Application of multivariate analysis with IBM SPSS 19 Program. Edisi Kelima, Semarang: Universitas Diponegoro.
[5] Ghozali, Imam, 2018. Application of multivariate analysis with IBM SPSS 25 Program. Semarang: Universitas Diponegoro.

Paper Title :: Toxic Tribalism and Democratic Erosion in Sierra Leone
Author Name :: Lamin Manley
Country :: Sierra Leone
Page Number :: 454-460
Tribalism has been the fundamental nightmare since the genesis of the Sierra Leone independent from 27th April, 1961. Recently, scholars have questioned the viability of tribalism in diminishing our democratic system in Sierra Leone. Tribalism is a pattern of attitude and behavior we tend to adopt when we come to identify with our tribes. Tribalism in Sierra Leone has taken many forms, one of such example of it, is individuals‟ strong affiliations with party politics. These affiliations are often built on party colours through the use of party symbols (Red and Green). We frequently see deep bonding between supporters of a particular political party who identifies strongly with each other and against supporters of opposing party. Our political foes are acting out of hate and a desire to harm us by dividing us as a nation. While political tribalism has been evident throughout history, today we are witnessing increased polarization due to lack of trust and civil discourse across parties.
Keywords: Us and them, Political Extremism, Dividing rules, Kitchen Cabinet.
[1]. Abdullah, Ibrahim (1998), “Bush path to destruction: the origin and character of the Revolutionary United Front/ Sierra Leone”, The Journal of Modern Africa Studies, 36, 2, 1998, pp.208-235.
[2]. Alie, Joe A.D. A New History of Sierra Leone: Macmillan, 1990.
[3]. Rogers, J. D. Anarchy in Sierra Leone, Freetown: Mount Everest Publishing House (forthcoming).
[4]. Sierra Leone Truth and Reconciliation Act, 2000.
[5]. See the text of the United Nation Convention on the Prevention and Punishment of the Crime of Genocide in Neal Riemer, ed., Protection against Genocide: Mission Impossible? (Westport, Conn.: Praeger, 2000), appendix 1, 161-164.

Paper Title :: The Effect of Profitability, Leverage, and Liquidity on Firm Value by Disclosure of Corporate Social Responsibility (CSR) as a Moderating Variable
(Empirical Study of Manufacturing Companies listed on the IDX in (2019-2021)
Author Name :: Maya Nur Indah Sari || Drs. Atwal Arifin
Country :: Indonesia
Page Number :: 461-470
A firm's overall worth might be reflected favorably or unfavorably in its corporate value. For business owners and investors, company value is crucial for gauging how well the firm is doing since high or low bid prices can be an indication of either excellent or bad company value. This study is anticipated to be able to explain how corporate social responsibility (CSR) disclosure in manufacturing businesses listed on the Indonesia Stock Exchange for the 2019–2021 timeframe may mitigate the effects of profitability, leverage, and liquidity on company value. Purposive sampling has been employed as the testing method in this study. 156 businesses in all have satisfied the predefined requirements. The study's findings have an impact on business value and offer encouraging observational data. Additionally, CSR cannot offset the impact of leverage and liquidity on firm value.
Keywords: Profitability, Leverage, Liquidity, Firm Value, and CSR
[1] Apridawati, ND, & Hermanto, SB (2020). The Effect of Corporate Social Responsibility, Profitability, Leverage, and Company Size on Firm Value. Journal of Science and Accounting Research, Volume 9(2460–0585).
[2] Belda, TFE, Manossoh, H., & Rondonuwu, S. (2017). Analysis of Accounting Treatment and Social Responsibility Reporting at Pt. Angkasa Pura I (Persero) Branch of Sam Ratulangi International Airport Manado. Going Concern : Journal of Accounting Research, 12(2), 928–937. https://doi.org/10.32400/gc.12.2.18368.2017
[3] Darmawan, A., Putragita, Y., Purnadi, P., & Sunardi, S. (2020). The Effect of Profitability and Leverage on Firm Value with Corporate Social Responsibility as a Moderating Variable and Firm Size as a Control Variable. Balance: Journal of Accounting and Business, 5(1), 83. https://doi.org/10.32502/jab.v5i1.2461
[4] Disemadi, HS, & Prananingtyas, P. (2020). Corporate Social Responsibility (CSR) Policy as a Legal Strategy in Community Empowerment in Indonesia. Journal of Juridical Insights, 4(1), 1. https://doi.org/10.25072/jwy.v4i1.328
[5] Fujianugrah MM, M. (2019). Analysis of Factors Influencing Stock Prices in Manufacturing Companies Listed on the Indonesia Stock Exchange. Tangible Journal, 4(2), 245–259.

Paper Title :: Analysis of Corporate Social Responsibility and Corporate Governance Against Tax Avoidance
Author Name :: Indah Sulistyawati || Dewita Puspawati
Country :: Indonesia
Page Number :: 471-477
The aim of this research is to investigate the impact of corporate social responsibility and company governance on tax evasion as measured by organizational ownership, management ownership, and overseas ownership. This is a quantitative study that uses the regression approach of data collected in panels with the help of Eviews version 12 and purposive sampling procedures. This study's sample consists of industrial enterprises itemized on the Indonesia Stock Exchange (IDX) from 2019 to 2021. There are 75 samples that match the criteria for research data that can be used. This study discovered that ownership by an institution and foreign ownership have a bearing on tax avoidance, but corporate social responsibility and managerial ownership have no impact.
Keywords: Corporate Social Responsibility, Institutional Ownership, Managerial Ownership, Foreign Ownership, Tax Avoidance
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Paper Title :: Financial Performance, Firm Size, Insider Ownership, Corporate Social Responsibility and Firm Value
(Case Study of Companies Registered on the Jakarta Islamic Index (JII) for the 2018-2021 Period)
Author Name :: Nidaa Haniifah Syadzaa || Mujiyati
Country :: Indonesia
Page Number :: 478-487
This study aims to examine the effect of financial performance, firm size, managerial ownership and disclosure of corporate social responsibility on company value in companies listed on the Jakarta Islamic Index (JII) for the 2018-2021 period. The population of companies registered in the Jakarta Islamic Index totaled 49 companies and were selected using Purposive Sampling Method so as to produce a sample of 8 companies. This research is quantitative. The data collection method used is Library Research. The data used is secondary data obtained from the company's annual report which is found on the official website of the Indonesian Stock Exchange, namely www.idx.co.id. In addition, the analysis technique used is multiple linear regression analysis. The results of the study show that return on assets, current ratio, debt to equity ratio and firm size have an effect on firm value while insider ownership and corporate social responsibility have no effect on firm value.
Keywords: Return on Assets, Current Ratio, Debt to Equity Ratio, Firm Size, Insider Ownership, Corporate Social Responsibility, Firm Value
[1] Azizah, D. G., & Widyawati, D. (2019). Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Food and Beverages BEI.
[2] Fuadah, L. L., & Kalsum, U. (2021). The Impact of Corporate Social Responsibility on Firm Value: The Role of Tax Aggressiveness in Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 209–216. https://doi.org/10.13106/jafeb.2021.vol8.no3.0209
[3] Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47–77. https://doi.org/10.1108/09513579510146996
[4] Husna, A., & Satria, I. (2019). Effects of Return on Asset, Debt to Assets Ratio, Current Ratio, Firm Size, and Dividend Payout Ratio on Firm Value. International Journal of Economics and Financial Issues, 9(5), 50–54. https://doi.org/10.32479/ijefi.8595
[5] Indonesia Stock Exchange. (2022). Indeks Saham Syariah. https://www.idx.co.id/id/idx-syariah/indeks-saham-syariah/

Paper Title :: Accounting Information System Analysis on the Effectiveness of Internal Control Credit Sales at CV Sentosa Maju Jaya Purwodadi
Author Name :: Nabila Firnansyah Widiyanto || Nursiam
Country :: Indonesia
Page Number :: 488-495
This study aims to describe the accounting information system and internal control in credit sales applied to CV Sentosa Maju Jaya Purwodadi, in addition to analyzing whether the accounting information system and internal control in credit sales applied to CV Sentosa Maju Jaya Purwodadi are by system theory accounting information and internal control. This research uses a descriptive method. Data collection methods used are interviews, observation, and documentation. The data analysis technique used is the triangulation technique. In practice, accounting information systems and internal controls at CV Sentosa Maju Jaya Purwodadi still need to be by the theory of accounting information systems and internal controls. This is because there are multiple positions where sales perform shipping and billing functions. Apart from that, the function of the warehouse with the office administration section also has concurrent duties at the same time in the administration section in terms of inputting data into the system. The credit sales accounting information system implemented by CV Sentosa Maju Jaya Purwodadi already uses a computerized system properly. However, in practice, there are fewer by the theory.
Keywords: Accounting information system, Internal Control, Credit Sales
[1]. Bodnar, G. H. W. S. H. (2003). Sistem Informasi Akuntansi (T. A. A. J. R. M (ed.); keenam). Tambunan, Jakarta: Salemba Empat.
[2]. Hidayat, M. T., Rahayu, S. M., & Husaini, A. (2013). Analisis Penerapan Sistem Akuntansi Penggajian dan Pengupahan Dalam Mendukung Pengendalian Intern Perusahaan (Studi Pada CV. Mitra Edutaiment Indonesia). Busmanto Pendidikan Akuntansi UNM, 1999(December), 1–6.
[3]. Kholidah, N. diana, & Widyawati, D. (2017). Penerapan Sistem Informasi Akuntansi Penjualan Dalam Upaya Meningkatkan Pengendalian Internal PT. Dimensi Citra Semesta. Jurnal Ilmu & Akuntansi, 6(September), 2460–0585.
[4]. Moleong, L. J. (2012). Metodologi penelitian kualitatif. Pariwisata Pedesaan Sebagai Alternatif Pembangunan Berkelanjutan. (Laporan Penelitian Hibah Bersaing Perguruan Tinggi) Yogyakarta.
[5]. Mulyadi. (2001). Sistem Informasi Akuntansi (5th ed.). Yogyakarta: Aditya Media.

Paper Title :: The Effect of General Allocation Funds, Special Allocation Funds, and Regional Original Income on Economic Growth with Capital Expenditure as a Moderation Variable
(Empirical Study of Regencies and Cities in Java Island, 2019 - 2021)
Author Name :: Muhammad Almer Reyhan || Andy Dwi Bayu Bawono
Country :: Indonesia
Page Number :: 501-509
This study aims to examine the effect of General Allocation Funds (DAU), Special Allocation Funds (DAK), and Regional Original Income (PAD) on Economic Growth (PE) with Capital Expenditure (BM) as a Moderating Variable. This quantitative research uses secondary data obtained from APBD Realization Reports and GRDP at constant prices. The samples in this study were Regencies and Cities on Java Island from 2019 to 2021. The sampling technique in this study used a saturated sample technique, with 113 Regencies and Cities and a total sample of 339. The analytical method in this study uses Descriptive Statistics, Multiple Linear Regression, and Moderated Regression Analysis (MRA). The results of this study indicate that general allocation funds and regional original income partially have a positive and significant effect on economic growth. Then, the special allocation fund partially has a negative and significant effect on economic growth. Furthermore, capital expenditure can moderate and strengthen the significant influence of special allocation funds and regional original income on economic growth. In addition, capital expenditure can moderate and strengthen the significant influence of special allocation funds and local revenue on economic growth.
Keywords: Economic Growth, General Allocation Fund, Special Allocation Fund, Regional Original Income, Capital Expenditures.
[1] Bahasoan, A. N., Rahmat, A., & Nurhajra, A. (2021). Effect of General Allocation Fund ( DAU ) and Capital Expenditure on Economic Growth in West Sulawesi Province Period 2015 – 2018. https://doi.org/10.4108/eai.14-10-2020.2304266
[2] Dwiarta, I. M. B., & Asjari, F. (2020). THE EFFECT OF REGIONAL ORIGINAL INCOME AND ACCURACY OF SHOPPING ALLOCATION ON REGIONAL ECONOMIC GROWTH IN LAMONGAN. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(4), 1068–1081. https://jurnal.stie-aas.ac.id/index.php/IJEBAR%0ATHE
[3] Iskandar, Safarida, N., Hisan, K., & Farucha, P. S. (2023). THE INFLUENCE OF GENUINE REVENUE , GENERAL ALLOCATION FUNDS , SPECIAL ALLOCATION FUNDS AND OIL AND GAS PRODUCT SHARING FUND ON THE ECONOMIC GROWTH OF ACEH PROVINCE. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 3(2), 554–571. https://radjapublika.com/index.php/IJERLAS
[4] Mahendra, A. (2020). Analyze the Effect of General Allocation Funds, Revenue Sharing Funds and Regional Original Income to Regional District Expenditure in North Sumatera Province. Unimed International Conference on Economics Education and Social Science (UNICEES), 71–76. https://doi.org/10.5220/0009493100710076
[5] Marpaung, O. E., Maipita, I., & Rahmadana, M. F. (2017). The Effect of Regional Generated Revenues and General Allocation Fund to Capital Expenditure and the Impact on Economic Growth in North Sumatera Province. Advances in Social Sience, Education and Humanities Research, 104. http://creativecommons.org/licenses/by-nc/4.0/

Paper Title :: The Possibility of Financial Distress with the Analysis of Corporate Governance Mechanism, Financial Indicators, Inflation and Interest Rate: Case in Indonesia’ Basic and Chemical Industry
Author Name :: Jihan Rafiqah Ramadhani || Shinta Permata Sari
Country :: Indonesia
Page Number :: 510-516
The ever-changing economic conditions have affected the activities and performance of companies, both small and large companies, that many companies have gone bankrupt, especially several manufacturing companies listed on theIndonesian Stock Exchange. This study aims to examine the affect of board size, agency costs, liquidity, leverage, inflation, and interest rates on the possibility of financial distress. The population in this study are manufacturing companies belonging to the basic and chemical industries listed on the Indonesia Stock Exchange (IDX) for 2019-2021. Sampling is done by purposive sampling methods. The number of samples that meet the requirements in this study amounted to 146 data. Based on the results of the multinomial logistic regression analysis, it can be seen that board size, agency costs, and liquidity affect the possibility of financial distress, while leverage, inflation, and interest rates do notaffect the possibility of financial distress.
Keywords: Board size, agency costs, liquidity, leverage, inflation, interest rates, financial distress.
[1] Andre, O., and Taqwa, S. (2013). The Effect of Profitability, Liquidity and Leverage in Predicting Financial Distress (Empirical Study of Multi-Industry Companies Listed on the IDX). JurnalAkuntansi, 1(1), 1-23.
[2] Ardiyanto, F. D., and Prasetiono. (2011). Prediction of Financial Ratios for the Financial Distress Conditions of Manufacturing Companies Listed on the IDX, JurnalDinamikaEkonomidanBisnis, 8(1), 1-14.
[3] Emirzon, J. (2006). Regulatory Driven in the Implementation of Good Corporate Governance Principles in Companies in Indonesia. JurnalManajemen & BisnisSriwijaya, 4(8), 93-114.
[4] Fadhilah, F. N., and Syafruddin, M. (2013).Analysis of The Influence of Corporate Governance Characteristics on Possible Financial Distress. Diponegoro Journal of Accounting, 2(2), 758-772.
[5] Foster, G. (1988). Financial Statement Analysis. New York: Prentice Hall.

Paper Title :: Relationship among physical activity, cognitive function, depression and sedentary behavior in older adults
Author Name :: Vasiliki Stamou || Konstantinos Karteroliotis || Nektarios Stavrou
Country :: Greece
Page Number :: 517-525
Ageing is defined as a marked and progressive loss of normal body functions that progress untildeath. Depression and age- related cognitive function decline affect order adult’s quality of life.Recent years, physical activity (PA) has been proposed as an alternativeand promising intervention for this age group. The purpose of the present study was to examine the relationship among PA, cognitive function, education level, depression symptoms, and sedentary behavior (SB) in older adults. Seventy-four (74) people volunteered to participate in the study aged 65 yearsand over. The participants were asked to respond to the following questionnaires: Geriatric Depression Scale (GDS-15), Mini-Mental State Examination (MMSE), International Physical Activity Questionnaire (IPAQ). Binary logistic regression analysis indicated that participants with moderate to vigorous level of PA revealed reduced odds of depressive symptoms (OR= 3.224, p = 0.048) and cognitive impairment (OR = 0.333, p = 0.029). In addition,higher educational level related to lower probability of cognitive decline (OR = 0.269, p = 0.004). SB was not found to be associated with cognitive function and depression. The results suggest the importance of regular PA in maintaining cognitive andpsychological health in older adults throughout their lifetime.
Keywords: physical activity, depression, education, cognitive function, sedentary behavior
[1]. Anderson, E., & Durstine, J.L. (2019). Physical activity, exercise, and chronicdiseases: A brief review. Sports Medicine and Health Science, 1(1), 3-10. Doi: org/10.1016/j.smhs.2019.08.006
[2]. Alghadir, A, H., & Dabr, S. A. (2020). Hormonal function responses to moderateaerobic exercise in older adults with depression. Clinical Interventions in Aging, 15, 1271-1283.Doi: 10.2147/CIA.S259422
[3]. Baker, L.D., Frank, L.L., Foster-Schubert, K., Green, P.S., Wilkinson, C.W., McTiernan, A., et al. (2010). Effects of aerobic exercise on mild cognitive impairment. Archives of Neurology, 67(1), 71-79. Doi: 10.1001/archneurol.2009.307
[4]. Balduino, E., de Melo, B. A. R., de Sousa Mota da Silva, L., Martinelli, J. E., &Cecato, J. F. (2020). The “superagers” construct in clinical practice: Neuropsychological assessment of illiterate and educated elderly. International Psychogeriatrics, 32(2), 191-198. Doi: 10.1017/S1041610219001364
[5]. Barbour, K. A., & Nlumenthal, J.A. (2005). Exercise training and depression in older adults. Neurobiology of Aging, 26(1), 119-123. Doi: 10.1016/j.neurobiolaging.2005.09.007

Paper Title :: The Influence of Brand Experience, Brand Image, and Esteem Needs on Brand Loyalty Nike Brand Second Product in Solo Raya with Brand Trust as Intervening Variable
Author Name :: Arya Tri Nugraha || Moechammad Nasir
Country :: Indonesia
Page Number :: 526-537
This study aims to determine the effect of brand experience, brand image , and esteem needs on brand loyalty of second-hand Nike products in Solo Raya with brand trust as an intervening variable . The population in this study was conducted on all urban residents in Solo Raya who had bought second-hand Nike brand products. The sample in this study consisted of 200 respondents taken from the Purposive Model Technique (SEM) based on Partial Least Square ( PLS ) with the help of SmartPLS software. The results of the study found that: (1) Brand Experience had a positive and significant effect on Brand Trust for second-hand Nike brand products. (2) Brand Image has a positive and significant effect on Brand Trust for second-hand Nike brand products. (3) Esteem Needs have no effect on Brand Trust for second-hand Nike brand products. (4) Brand Experience has no effect on Brand Loyalty for second-hand Nike brand products. (5) Brand Image has no effect on Brand Loyalty for second-hand Nike brand products. (6) Esteem Needs has a positive and significant effect on Brand Loyalty for second-hand Nike brand products. (7) Brand Trust has a positive and significant effect on Brand Loyalty for second-hand Nike brand products. (8) Brand Trust mediates the influence of Brand Experience and Brand Image on Brand Loyalty for second-hand Nike brand products. (9) Brand Trust does not mediate the effect of Esteem Needs on Brand Loyalty for second-hand Nike brand products.
Keywords: Brand experience, brand image, esteem needs, brand trust, brand loyalty
[1] Başer, İ. U., Cintamür, İ. G., & Arslan, F. M. (2016). Examining the Effect of Brand Experience on Consumer Satisfaction, Brand Trust and Brand Loyalty. İktisadi ve İdari Bilimler Dergisi, 37(2), 101. https://doi.org/10.14780/iibd.51125
[2] Bianchi, C., Drennan, J., & Proud, B. (2014). Antecedents of consumer brand loyalty in the Australian wine industry. Journal of Wine Research, 25(2), 91–104. https://doi.org/10.1080/09571264.2014.888650
[3] Brakus, J. J., Schmitt, B. H., & Zarantonello, L. (2009). Brand Experience: What Is It? How Is It Measured? Does It Affect Loyalty? Journal of Marketing, 73(3), 52–68. https://doi.org/10.1509/jmkg.73.3.52
[4] Chaudhuri, A., & Holbrook, M. B. (2001). The chain of effects from brand trust and brand affect to brand performance: The role of brand loyalty. Journal of Marketing, 65(2), 81–93. https://doi.org/10.1509/jmkg.65.2.81.18255
[5] Chinomona, R. (2016). Brand Communication, Brand Image and Brand Trust as antecedents of Brand Loyalty in Gauteng Province of South Africa. African Journal of Economic and Management Studies, 7(3), 290–294. https://doi.org/10.1108/AJEMS-06-2016-0088

Paper Title :: Analysis of the Effect of Brand Resonance and Brand Image on Brand Loyalty for Codashop Online Stores in Solo Raya with Brand Trust as an Intervening Variable
Author Name :: M. Ardiansyah || Moechammad Nasir
Country :: Indonesia
Page Number :: 538-548
This study aims to determine the influence of brand resonance and brand image on brand loyalty with brand trust as an intervening variable in Codashop online stores. The population in this study was conducted on all urban communities throughout Solo Raya and consumers who had purchased products from the Codashop online store. The sample in this study consisted of 200 respondents taken from the Purposive Model (SEM) technique based on Partial Least Square (PLS) with the help of SmartPLS software. The results found that: (1) brand resonance has a positive and significant effect on brand trust, (2) brand image has a positive and significant effect on brand trust, (3) brand trust has a positive and significant effect on brand loyalty, (4) brand resonance has a positive and significant effect on brand loyalty, (5) brand image has a negative and insignificant effect on brand loyalty, (6) brand trust does not play a role in mediating the influence between brand resonance and brand loyalty. (6) Brand trust plays a role in mediating the influence between brand image and brand loyalty.
Keywords: Brand resonance, brand image, brand trust, brand loyalty
[1] Aaker, D. (2015). Aaker On Branding. 20 Essential Principles of Managing and Growing a Brand. Jakarta: Gramedia.
[2] Alhaddad, AA, & Alhaddad, A. (2015). Building customer loyalty model in airline industry View project Perceived Quality, Brand Image and Brand Trust as Determinants of Brand Loyalty. Quest Journals Journal of Research in Business and Management, 3(4), 1–08.
[3] Ananda, A. (2014). Creativity to boom. Gramedia Widiasarana Indonesia.
[4] Arief, M., Suyadi, I., & Sunarti, S. (2017). The Influence of Brand Trust and Brand Commitment to Brand Loyalty (Survey of Sub-District Residents of Aqua Product Consumer Protection in Malang City). Brawijaya University.
[5] Blank, Steve Gary; Dorf, B. (2013). The Startup Owner's Manual. In Journal of Chemical Information and Modeling (Vol. 53, Issue 9)in Sugiyono, S. (2017). Quantitative Research Methods, Qualitative, and R&D. Bandung: Alfabeta, CV.

Paper Title :: The Impact of Character-Based Collaborative Learning Model on Student Attitudes and Achievements
Author Name :: Dwi Rahdiyanta || Alifia Zahra Khoirunisa
Country :: Indonesia
Page Number :: 549-557
This study aims to investigate the impactof implementing a characters-based collaborative learning model on students' attitudes and achievementin the course of machining process. This experimental studywas conducted in the fitting and machining workshop at the Department of Mechanical Engineering Education,Faculty of Engineering, Yogyakarta State University. The population consisted of 85 students who were enrolled in a machining process course. The samples included33 studentswhowere determined by purposive sampling technique. The experiment was carried out by the posttest-only controldesign. The instrument validation was conducted by expert judgment. The data in this study were analyzed usingdescriptive analysis and t-test with significance level of 0.05. The results showed that there were significant differences in attitudes and student achievement between the model class and the conventional class. The attitudes and learning achievements of students in model classes are better than conventional classes.
Keywords: Character-based, collaborative learning, attitudes and achievement
[1] Barkley, E. F., Cross, K. P., & Major, C. H., Collaborative learning techniques: A handbook for college faculty. John Wiley & Sons, New York, 2014.
[2] Balan, P., Clark, M., & Restall, “Preparing students for Flipped or Team-Based Learning methods”, Education + Training, 57(6), pp. 639-657, 2015.
[3] Hiltz, S.R., Collaborative Learning in Asynchronous Learning Networks: Building Learning Community, New Jersey Institute of Technology, New Jersey, 1998.
[4] Hart, P, “Reinventing character education: the potential for participatory character education using MacIntyre’s ethics”, Journal of Curriculum Studies, 54 (4), pp. 86-500, 2022.
[5] Bruffee, K. A, Collaborative Learning: Higher education, interdependence, and the authority of knowledge, Johns Hopkins University Press, Baltimore, MD, 1993.

Paper Title :: The Effect of Village Apparatus Capacity, Internal Control System, and Information Technology Utilization on Village Fund Management Accountability
(Case Study in Kunduran Subdistrict, Blora Regency)
Author Name :: Syifani Zahra || Kurnia Rina Ariani
Country :: Indonesia
Page Number :: 558-566
This study aims to determine the effect of village apparatus capacity, internal control system, and utilization of information technology on accountability of village fund management. The research method used in this study is quantitative method. The population in this study is the village apparatus located in villages throughout Kunduran District. The sample criteria used in the study were a) village officials consisting of the village head, village secretary, and village treasurer,b) have a minimum working period of 1 year and a minimum level of education of high school / high school equivalent. The sampling technique used in this study used purposive sampling techniques. The result of this study is that partially the village apparatus capacity variable (X1) and information technology variable (X3) have an effect on the accountability of village fund management (Y), while the internal control system variable (X2) has no influence on the accountability of village fund management (Y). The results obtained on the T test for the village apparatus capacity variable (X1) obtained t count t count 2,383 > t table 2,003; internal control system variable (X2) obtained t count -0.387 < t table 2.003; and the information technology variable (X3) obtained t count 4.465 > t table 2.003 . Simultaneously, village apparatus capacity variables (X1), internal control system variables (X2), and information technology variables (X3) have a significant effect on the accountability of village fund management (Y) by obtaining F count 11,056 > F table 2.77. The value of the R 2 test explains the effect of village apparatus capacity variables (X1), internal control system variables (X2 ), and information technology variables (X3) on the accountability of village fund management (Y) of 0.372 or 37.2%,while the remaining 61.0% is influenced by other factors outside the study.
Keywords: Village Apparatus Capacity, Internal Control, Utilization of Information Technology, Accountability of Village Fund Management.
[1] Abdullah, S. (2017). Public Sector Accounting Regional Financial Accounting. Performance, 8(2), 209–210. https://doi.org/10.24002/kinerja.v8i2.898
[2] Achyani, F. (2019). THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District). Riset Akuntansi Dan Keuangan Indonesia, Vol 4, No 2 (2019), 118–135. https://doi.org/10.23917/reaksi.v4i2.8521
[3] Aulia, Princess. 2018. The Effect of Village Apparatus Competence, Village Government Organization Commitment, Information Technology Utilization, and Community Participation on Accountability of Village Fund Management in 50 City Districts. Journal of JOM FEB, Volume 1.
[4] Dwi Sapartiningsih, Suharno, Djoko Kristianto. (2019). Analysis of the Influence of Human Resource Competence, Information Technology Utilization, Budgeting Participation and Supervision of Accountabilityof Village Fund Management. Journal of Accounting and Information Technology Systems Vol. 14 100 No. 1 March 2018
[5] Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103

Paper Title :: The Effect of Good Corporate Governance and Return on Equity on Stock Prices during the Covid-19 Pandemic
(Empirical Study of Companies Participating in the Corporate Governance Perception Index Listed on the Indonesia Stock Exchange Period for 2018 – 2021)
Author Name :: Rehan Husna Novizilia || Noer Sasongko
Country :: Indonesia
Page Number :: 567-572
This study aims to determine managerial ownership, audit committee, independent ownership, and institutional ownership, return on equity on stock prices. This research is quantitative research using multiple linear regression software SPSS. The population of this study are companies listed on the Indonesia Stock Exchange (IDX) that have obtained CGPI scores for the 2018 - 2021 period. The research sample was selected using purposive sampling and is known that 56 companies listed on the Indonesia Stock Exchange (IDX) that obtained CGPI scores during the 2018– 2021 period were used as samples and the results are follows : (1) managerial ownership variables have no effect on stock prices; (2) the audit committee variables has an effect on stock prices; (3) the independent commissioner variables has no effect on stock prices; (4) variables owned by institutions affect stock prices; (5) variables return on equity does not affect the stock prices.
Keywords: Good Corporate Governance, Return on Equity, Stock Prices
[1] Bukhori, I., &Raharja, R. (2012). Pengaruh good corporate governance dan ukuranperusahaanterhadapkinerjaperusahaan (studiempiris pada perusahaan yang terdaftar di BEI 2010) (Doctoral dissertation, FakultasEkonomika dan Bisnis).
[2] Budiharjo, R. (2016). Pengaruh Good Corporate Governance Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Intervening dan Moderating (Studi Empiris Pada Perusahaan Peraih CGPI Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012). Jurnal Tekun, 7(01), 80-98.
[3] Dharmawan, C. I., Ulum, I., & Wahyuni, E. D. (2017). Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index). Kompartemen: Jurnal Ilmiah Akuntansi, 15(2).
[4] Fadilah, N. A. (2019). Pengaruh Good Corporate Governance terhadap Harga Saham Pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017 (Doctoral dissertation, Universitas Muhammadiyah Gresik).
[5] Gilang, M., & Darsono, D. (2018). analisispengaruh corporate governance perception index, ukuranperushaan dan leverage terhadap financial distress: studiempiris pada perusahaanpesertacgpi yang terdaftar di bursa efekindonesiatahun 2012-2016. Diponegoro Journal of Accounting, 8(3).

Paper Title :: The Effect of Profitability, Free Cash Flow and Financial Distress on Dividend Policy of Manufacturing Companies during the Covid-19 Pandemic
Author Name :: Luthfiah Ahmad Dewi || Noer Sasongko
Country :: Indonesia
Page Number :: 573-581
Corona Virus Desease 19 (Covid-19), which is one of the pandemics, has an economic impact on manufacturing companies in Indonesia. Companies that make profits or losses during the COVID-19 pandemic must also make optimal policies, one of which is the dividend policy. Dividends are the distribution of the results of the company's operational performance to shareholders either in cash or in the form of shares. The amount of dividend or profit share given to shareholders is decided through the company's dividend policy. This study aims to determine the effect of profitability, free cash flow and financial distress on dividend policy during the COVID-19 pandemic. The population of this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The sampling technique in this study used purposive sampling, 132 samples were used in this study. Data analysis used multiple linear regression to test and prove the research hypothesis with the help of SPSS version 25. The results of this study indicate that profitability affects dividend policy, while free cash flow and financial distress have no effect on dividend policy.
Keywords: Profitability, Free Cash Flow, Financial Distress, Dividend Policy.
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[2] Ali, H. (2021). "Corporate dividend policy in the time of COVID-19: Evidence from the G-12 countries." financial research letters, Vol.46, h.1-8.
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[4] Baig, A.S. and Chen, M., (2022). Did the COVID-19 pandemic (really) positively impact the IPO Market? An Analysis of information uncertainty. Finance Research Letters, 46, p.102372.
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Paper Title :: The Effect of Green Banking Disclosure, Non-Performing Loans (NPL), and Profitability on Company Value
(Study of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017–2022 period)
Author Name :: Risma Aprilia Ayu Arfiyani || Noer Sasongko
Country :: Indonesia
Page Number :: 582-590
Company value reflects the public's assessment of a company's performance, which its share price can measure. The greater the public's trust in the company, the greater the demand for its shares, and vice versa. Companies often face factors affecting company value, such as green banking disclosure, non-performing loans (NPL), and profitability. This study aims to determine the effect of green banking disclosure, non-performing loans (NPL), and profitability on company value. This research was conducted at banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 2017–2022. The number of samples used in this study was 35 companies with 150 observations, and a purposive sampling method was used. The data in this study were tested using multiple regression analysis. The results of this study show that green banking disclosure and non-performing loans (NPL) do not affect company value. Profitability affects the value of the company
Keywords: Green Banking Disclosure, Non-Performing Loans, Profitability, Company Value.
[1] Winarto, W. W. A., Nurhidayah, T., & Sukirno, S, “Pengaruh Green Banking Disclosure Terhadap Nilai Perusahaan Pada Bank Umum Syariah Di Indonesia,” Velocity: Journal of Sharia Finance and Banking, 1(2), 12-22. 2021.
[2] Tiara, C., & Jayanti, D, “Pengaruh green banking, firm age dan firm size terhadap nilai perusahaan,” Jurnal Pendidikan Akuntansi & Keuangan, 10(2), 230-239. 2022.
[3] Halimah, S. N., & Komariah, E, “Pengaruh roa, car, npl, ldr, bopo terhadap nilai perusahaan bank umum,” Jurnal akuntansi, ekonomi dan manajemen bisnis, 5(1), 14-25. 2017.
[4] Anisa, H. V., & Suryandari, D, “The Effect of NPL, GCG Self Assessment, ROA, and CAR on X1 (Empirical Study on Commercial Banks listed on the Indonesia Stock Exchange),” Accounting and Finance Studies, 1(2), 111-124. 2021.
[5] Handajani, L, “Corporate governance dan green banking disclosure: Studi pada bank di Indonesia,” Jurnal Dinamika Akuntansi Dan Bisnis, 6(2), 121-136. 2019.

Paper Title :: Low-flow: Hydrological definition, statistical identification and regulatory thresholds for precise management and rationalization of water resources
Author Name :: Chakir Mohamed || Ghadbane Omar || El Ghachi Mohamed
Country :: Morocco
Page Number :: 591-600
Due to the climate changes that the world is experiencing today, water is considered one of the major challenges in the coming years. Among the risks associated with the severity of climate change are the scarcity and depletion of water resources and the high demand for water. Increasing water use and direct pressure on water sources, both surface and groundwater, will inevitably lead to worsening hydrological droughts. In this respect, the study of low-flow levels has become one of the most important scientific concerns attracting the attention of researchers and policy makers.
At the hydrological level, low-flow is a natural hydrological event that leads to a deficiency of water resources; thus, it was necessary to highlight this recurrent situation, in order to control and propose the thresholds and to determine the mechanisms of its functioning. In this article, we have tried to present a set of hydrological and statistical definitions for the main researchers in this field, with the aim of proposing a complete and precise definition of low-flow level and distinguishing it from other hydrological events. We have considered the difficulty in determining the low-flow due to the absence of precise regulations. These hydrological events are characterised by a particularity according to the climatic, natural and human properties of each basin. Thus, their study is based on the objectives to be achieved, in order to rationally manage periods of water scarcity, in particular in semi-arid areas which experience a great fragility of water resources.
Keywords: Water resources, Low-flow, hydrological definition - statistical definition, determination - management - Morocco.
[1] Abi-Zeid .I et Bobée .B (1999). La modélisation stochastique des étiages: une revue bibliographique. Revue des sciences de l’eau. N°12/3 p. 459-483.
[2] Belzile .L, Bérubé .P, Hoang. V. D et Leclerc .M (1997). Méthode écohydrologique de détermination des débits réservés pour la protection des habitats du poisson dans les rivières du Québec (Rapport annuel 1996-1997). INRS-Eau. Québec. 136 p.
[3] Catalogne C. (2006). Amélioration des méthodes de prédétermination des débits de référence d’étiage en sites peu ou pas jaugés. Thèse de Doctorat, Université de Grénoble, 235 p.
[4] Dracup .J.A, K.S. Lee, and E.G. Paulson Jr. (1980). On the definition of droughts. Water Resources Research. 16(2). p297-302
[5] El Ghachi. M. (2007). La Seille: un système fluvial anthropisé (lorraine. France) Tome 1 . Thèse de doctorat de 3ème cycle. Université Paul Verlaine de METZ. France .344p.

Paper Title :: Level of Alienation of Teachers
Author Name :: Vildan ÖZGEN || Ali Rıza ERDEM
Country :: Turkey
Page Number :: 601-615
Teacher alienation is the alienation of teachers from their work, school and colleagues. Alienation, which can occur in educational organizations like other organizations, can reduce teachers' commitment to their jobs, students, each other or their institutions and cause professional dissatisfaction. Alienation in teachers can often be associated with factors such as workload, performance pressure, relations with management, student behavior and communication problems. The possibility of experiencing the feeling of alienation may increase, especially for teachers who have just started and have been in the profession for a long time. It is very important to investigate the alienation levels of teachers because the problems caused by alienation in educational organizations negatively affect the effectiveness of the organization, productivity, teachers' work and private life, institutional commitment, working relations and communication styles.
The aim of this study is to investigate the alienation levels of teachers working in different public schools to the institution, work and communication. The study group consists of 162 teachers working in Aydın province Efeler district. The 'Teachers Alienation Scale' developed by the researchers (2022) was used to obtain the data. Since the data showed a normal distribution in the analysis of the data, the t-test, which is one of the parametric tests, was used for differences according to gender, and the Kruskal Wallis Test, which is one of the non-parametric tests, was used in differences according to professional seniority, age, type of school, and working time in the same school, since the number of any of the groups was below 30. The level of alienation and sub-dimensions of "work alienation", "institutional alienation" and "communication alienation" of teachers working at different levels is "low" with the arithmetic average.
Keywords: Alienation, Alienation from Institution, Alienation from Work, Teacher
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[2]. Celep, B. (2008). İlköğretim okulu öğretmenlerinin işe yabancılaşması (Kocaeli ili örneği) [Yayımlanmamış yüksek lisans tezi]. Kocaeli Üniversitesi, Kocaeli.
[3]. Duru, E. (1995). Üniversite öğrencilerinde yabancılaşma ve yalnızlık düzeyi [Yayımlanmamış yüksek lisans tezi]. Dokuz Eylül Üniversitesi, İzmir.
[4]. Elma, C. (2003). İlköğretim okulu öğretmenlerinin işe yabancılaşması [Yayınlanmamış doktora tezi]. Ankara Üniversitesi, Ankara.
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Paper Title :: Analysis of Taxpayers’ Knowledge, Taxpayers’ Awareness, Tax Penalty, Tax Access, Facilities, Taxation Socialization and E-Samsat on the Compliance of Motor Vehicle Tax Payment
Author Name :: Siska Fitriyanti || Banu Witono
Country :: Indonesia
Page Number :: 616-623
Motor vehicle tax is one of the regional taxes that has an influence on the local own-source revenue. Regional taxes are managed by the local government and used for regional development. One of the keys to optimizing motor vehicle tax revenue is increasing tax compliance. This research conducted to determine the effect of taxpayers’ knowledge, taxpayers’ awareness, tax penalty, tax access, facilities, taxation socializatio and e-samsaton motor vehicle taxpayers’ compliance. The population in this study are motor vehicle taxpayers in the Special Region of Yogyakarta. The sampling technique used was accidental sampling by distributing questionnaires. The data analyzed using validity and reliability tests, classic assumption test, multiple linear regression analysis and t test using SPSS 24.0. The results of the study show that taxpayers’ knowledge, tax penalty and e-samsat have an effect on taxpayers’ compliance while taxpayers’ awareness, tax access, facilities, tax socialization have no effect on taxpayers’ compliance.
Keywords: Taxpayer Compliance; Taxpayers Knowledge; Tax Access; Facilities; E-samsat.
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[4] Aris, M. A., & Mujiyati. (2020). Inti Perpajakan Indonesia. Muhammadiyah University Press.
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Paper Title :: Sickening in the Teleworking Environment and Moral and Organizational Teleharrassment
Author Name :: Rebeca De Magalhães Melo
Country :: Brazil
Page Number :: 624-631
balanced workspace is also one of the fundamental rights of the remote worker. However, why are there so many occurrences of withdrawals due to workplace related conditions? To investigate the causes and consequences of workplace illness is within the present scope of this article, which has organizational moral harassment as a background. It questions whether virtual work can lead to the sickening of workers and also lead to degrading situations as a consequence of harassment? After all, what is organization moral teleharassment? It's necessary to reflect on the matter when confronted by the fact that, with new technologies and a new model of work, distance work, telework, and remote work may provide new forms of “digital slavery” and cause impacts on the health of the worker , such as depression, panic syndrome, repetitive strain injuries, and other malaises directly linked directly or indirectly to the stress of the working environment. Companies should invest in prevention, in times of the 5.0 Revolution, more than ever before its necessary to assure the fundamental rights of the remote worker. To create tools of time management even in the face of a flexible schedule and to make it possible to rest to respect the right to dignity, intimacy and a new right, to disconnect. This tool is the implementation of compliance programs that are to be integrated to the company's vision, the sickening can and must be avoided, so that health and wellbeing policies may be a part of management, especially in remote work where the activity is happening outside of the company's dependencies, although the setting of goal posts may lead to an existential damage to the employee.
Keywords: Workplace Environment, Teleworker Complaice, Organizational Moral Teleharassment, Fundamental Right
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