Volume 06 - Issue 05

Paper Title :: The Effect of Good Corporate Governance, Leverage and Firm Size on Financial Distress
(Empirical Study of Manufacturing Companies for the 2019-2021 Period)
Author Name :: Faishal Daffa Satriyakusuma || Kurnia Rina Ariani
Country :: Indonesia
Page Number :: 01-09
The aim of this study is to examine the impact caused by Good Corporate Governance, Leverage, and Firm Size as independent variables on Financial Distress as a dependent variable in manufacturing enterprises. This study employs a linear method using several linear regression analysis models in the form of panel data for a total of 579 observations from 193 organizations from 2019 to 2021. SPSS software version 25 was utilized in this investigation. The findings of this research reveal that the variables of board independence and block holder ownership have no effect on the potential of financial trouble in the company, however, leverage and firm size have an effect.
Keywords: Board independence, blockholder ownership, leverage, firm size, financial distress.
[1] Abdullah, S. N. (2006). Board Structur and Ownership in Malaysia: the case of distressed listed companies. emerald, 6, 582‐594.
[2] Ang, W. (2012). Beban Produksi Tinggi Indosiar Cetak Rp 9885 Miliar. Retrieved from‐dan‐valas/d‐1880103/beban‐produksi‐tinggi‐indosiar‐ cetak‐rugi‐rp‐9885‐miliar?_ga=2.21962351%203.1152342014.1591002490‐ 1617244749.1578930618.
[3] Ardianingsih, A., & Ardiyani, K. (2010). Analisis Pengaruh Struktur Kepemilikan Terhadap Kinerja Perusahaan. Jurnal Pena , 19, 97‐109.
[4] Deviacita, A. W., &Achmad, T. (2012). Analisis Pengaruh Mekanisme Corporate Governance Terhadap Financial Distress. Diponegoro Journal of Accounting, 1‐14.
[5] Dwijayanti, S. P. (2010). Penyebab, Dampak, Dan Prediksi Dari Financial Distress Serta Solusi UntukMengatasi Financial Distress. Jurnal Akuntansi Kontemporer , 2, 191‐205.

Paper Title :: The Effect of Earnings Persistence, Accounting Conservatism, Earning Management, Multiple Large Shareholder Structures, and Intellectual Capital on Earnings Quality
(Empirical Study of Manufacturing Companies Listed on the IDX in 2019-2020)
Author Name :: Desi Wulan Romadhoni || Fatchan Achyani
Country :: Indonesia
Page Number :: 10-21
Each company has its strategy to generate as much profit as possible to prosper its members. The parties involved as a source of company funds come from outside and inside the company, so they need company information that can be accounted for. This study aims to examine the effect of earnings persistence, accounting conservatism, earning management, multiple large shareholder structures, and intellectual capital on earnings quality. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020. Determination of research samples a using purposive sampling method. The sample that met the criteria in this study amounted to 46 companies with 92 data, data outliers were carried out so that 85 data were used. The results of the study can be seen that earnings persistence, earning management, value-added capital employed have an effect on earnings quality, while the variables of accounting conservatism, multiple large shareholder structures, value-added human capital, and structural capital value-added have no effect on earnings quality.
Keywords: Earnings Quality, Earnings Persistence, Accounting Conservatism, Earning Management, Multiple Large Shareholder Structure, Intellectual Capital.
[1] Achyani, F., Lovita, & Putri, E. (2021). Indonesian Accounting and Financial Research The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting Conservatism (Empirical Study on Manufacturing Companies Listed on the Indonesia Exchange 2017-2019). 255-267.
[2] Aderman, Ethika, & Meihendri. (2022). The Effect of Accounting Conservatism, Profitability, and Good Corporate Governance on Earnings Quality in LQ-45 Companies on the IDX. SINTAMA: Journal of Information Systems, Accounting and Management, 2(3).
[3] Anggraini, N., Sebrina, N., & Afriyenti, M. (2019). The Effect of Intellectual Capital on Earnings Quality: Journal of Accounting Exploration, 1(1), 369-387.
[4] Ashma', F. U., & Rahmawati, E. (2019). The Effect of Earnings Persistence, Book Tax Differences, Investment Opportunity Set and Capital Structure on Earnings Quality with Accounting Conservatism as a Moderating Variable (Empirical Study of Service Companies Listed on the IDX for the 2015-2017 Period). Indonesian Accounting and Business Review, 3(2), 206-219.
[5] Attig, N., El Ghoul, S., & Guedhami, O. (2009). Do multiple large shareholders play a corporate governance role? evidence from east asia. Journal of Financial Research, 32(4), 395-422.

Paper Title :: The Effect of Firm Size, Profitability, Financial Leverage, and Stock Value on Income Smoothing in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2018-2021
Author Name :: Dhella Falentina Saputri || Agus Endro Suwarno
Country :: Indonesia
Page Number :: 22-31
In an effort to maintain company performance, profit is an inseparable part. At every year, of course, the company will not get the same profit, therefore profit smoothing needs to be done to reduce profit fluctuations. Therefore, the author is interested in testing and knowing what factors affect income smoothing. So this study aims to determine the effect of Firm Size, Profitability, Financial Leverage, and Stock Value. This research is a type of quantitative research that uses secondary data. The object of this study is a manufacturing company in the Industrial and Consumer Goods subsector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique uses the purposive sampling method and obtained 25 companies that have met the criteria. The data analysis method uses descriptive statistical analysis and uses logistic regression. The results of this study show that Firm Size affects income smoothing, while Profitability, Financial Leverage and Stock Value do not affect income smoothing.
Keywords: Income Smoothing, Firm Size, Profitability, Financial Leverage and Stock Value.
[1] Angelista, D., Ratih, S., &; Arfamaini, R. (2021). The Effect of Profitability, Leverage, and Ownership Structure on Income Smoothing in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2019. e-Journal of Entrepreneurship, 4(1), 40-40.
[2] Anthony, R. and V. Govindarajan. 2005. Management Control Systems (Translation). Jakarta: Salemba Empat.
[3] Arfan, M., &; Wahyuni, D. (2010). The Effect of Firm Size, Winner/Loser Stock, and Debt to Equity Rotation on Profit Flattening (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). Journal of Accounting Studies and Research, 52-65.
[4] Ashari, N. Koh H.C., Tan S.L., and Wong W.H. 1994. Factor Affecting Income Smoothing Among Listed Companies in Singapore, Journal of Accounting and Business Reserch, Auntum, pp. 291- 304
[5] Assih, Prihat and M. Gudono. 2000. "The Relationship of Profit Leveling Action with Market Reaction to the Announcement of Profit Information of Companies Listed on the Jakarta Stock Exchange". Indonesian Journal of Accounting Research,3 (1). January, pp:35-53.

Paper Title :: Between Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), Total Assets Turnover (TATO) and Stock Prices
(Empirical Study on Sub Sector Companies Food and Beverages listed on the Indonesia Stock Exchange for the period 2017-2021)
Author Name :: Dema Aisyah Kusumawardani || Mujiyati
Country :: Indonesia
Page Number :: 32-39
This study aims to determine the effect of financial ratios consisting of Current Ratio, Return On Assets, Debt to Equity Ratio, Total Asset Turnover on the Stock Price of Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. The sampling technique used was purposive sampling, with a total of75 samples from 2017 – 2021. The analysis technique used was multiple linear regression with the SPSS version 26 program. The results of the analysis in this study showed that the variable Debt to Equity Ratio (DER), Return On Assets (ROA) and Total Asset Turnover (TATO) have an effect on stock prices while the Current Ratio (CR) has no effect on stock prices. CR, ROA, DER and TATO simultaneously or jointly affect stock prices.
Keywords: Current Ratio, Return On Assets, Debt to Equity Ratio, Total Assets Turnover, Stock Prices
[1] Anwar, A. M. (2021). Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Return On Asset (ROA) Terhadap Harga Saham (Studi kasus pada perusahaan sektor makanan dan minuman yang terdaftar di BEI tahun 2017-2019). Jurnal Ilmiah Mahasiswa Akuntansi, 1(2), 146-157
[2] Anwar Sulis F, Sutopo, & Bramastyo RM. (2021). 15. EkoBis Jurnal Ekonomi & Bisnis , 1(2)
[3] Fahmi, I. 2015.Pengantar Manajemen Keuangan. Cetakan keempat. C.V Alfabeta. Bandung.
[4] Faila, I. (2017). Pengaruh ROI, ROE, TATO DAN PER Terhadap Harga Saham Pada Perusahaan Telekomunikasi Djawoto Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
[5] Hawa, I. B., & Prijati, P. (2017). Pengaruh ROA, DER, NPM, dan EPS Terhadap Harga Saham pada Perusahaan Properti. Jurnal Ilmu dan Riset Manajemen (JIRM), 6(11)

Paper Title :: Effect of Debt Covenant, Growth Opportunities, Political Cost, Bonus Plan, and Litigation Risk on Accounting Conservatism
(Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for 2019 – 2021 period)
Author Name :: Safira Dika Maharani || Fatchan Achyani
Country :: Indonesia
Page Number :: 40-48
Conservatism is a cautious reaction to uncertainties that occur in economic and business activities, so companies are required to be careful in financial reporting where companies are not in a hurry to recognize and measure assets and profits and immediately recognize possible losses and debts. The purpose of this study is to analyze and obtain empirical evidence about the effect of debt covenants, growth opportunities, political costs, bonus plans and litigation risk on accounting conservatism. The sample for this research is manufacturing companies in Indonesia during the 2019-2021 period which are listed on the Indonesia Stock Exchange (IDX). The results of this study indicate that debt covenants, growth opportunities, political costs, and litigation risk have no effect on accounting conservatism. While the bonus plan has an influence on accounting conservatism.
Keywords: Debt covenants, growth opportunities, political costs, bonus plans, litigation risk and accounting conservatism.
[1] A'isya, R. D., & Vestari, M. V. (2019). The Influence of Bonus Plan, Debt Covenant, Political Cost, and Litigation Risk on Post Convergence Accounting Conservatism International Financial Reporting Standards, 236–254.
[2] Alfaresi, A., Fuad, M., & Lubis, N. K. (2022). The Influence of Capital Intensity, Dividend Payout Ratio and Financial Distress on Accounting Conservatism (Study of Energy Sector Companies Listed in BEI). Ocean Accounting Student Journal (JMAS), 3, 133–144.
[3] Ardilasari, S. (2018). The Influence of Debt Covenant, Political Cost, Bonus Plan and Growth on Accounting Conservatism (Empirical Study of Manufacturing Companies Listed on IDX 2014-2016).
[4] Azizah, Y. N., Wiharno, H., & Martika, L. D. (2022). The Effect of Capital Intensity, Debt Covenant and Growth Opportunity on Accounting Conservatism. Journal of Accounting and Management Economics, 2(2), 339–352.
[5] Erawati, T., & Wea, A. Y. S. (2021). The Effect of Financial Distress, Litigation Risk, and Profitability on Accounting Conservatism, 23(4), 640–647.

Paper Title :: Analysis of Capital Structure and Agency Cost on Company Performance with Managerial Ownership as Moderating Variables
(Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2019-2021 Period)
Author Name :: Febrianan Puji Lestari || Kurnia Rina Ariani
Country :: Indonesia
Page Number :: 49-54
This study aims to empirically prove and analyze the significance of capital structure and agency costs on the performance of companies with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample collection method uses purposive sampling, which is in accordance with predetermined criteria. The number of research samples is 220 populations. Based on the research criteria, there were 88 companies that passed as samples. This study uses quantitative methods with multiple linear regression analysis and Moderated Regression Analysis (MRA). Data collection was carried out using the documentation method in the form of the company's financial statements which became the research sample.
Keywords: Capital Structure, Agency Cost, Company Performance, Managerial Ownership.
[1] D. Maryam, "The Influence of Capital Structure and Company Size on Agency Costs and Company Performance (Studies of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange),"J. Account. and Taxes, vol. 18, no. 2, p. 196, 2018, doi: 10.29040/jap.v18i2.155.
[2] BM Tsaqif and W. Agustiningsih, "The Influence of Financial Distress and Company Size on Profit Management with Managerial Ownership as a Moderating Variable,"J. Account. and Gov., vol. 2, no. 1, p. 53, 2021, doi: 10.24853/jago.2.1.53-65.
[3] KT Wahyuni, "The Influence of Capital Structure on Company Performance in Health Industry Shares on the Indonesian Stock Exchange,"JIIP - J.Ilm. Educator Science., vol. 5, no. 5, pp. 1374–1381, 2022, doi: 10.54371/jiip.v5i5.569.
[4] PR Andarsari, "The Influence of Capital Structure and Ownership Structure on Company Performance (Study of Financial Services Sector Companies for the 2015-2017 Period),"J. Accounts. financec. issue, vol. 2, no. 1, pp. 11–20, 2021.
[5] R. Ariana, "The Influence of the Implementation of Good Corporate Governance (GCG) and Agency Cost on the Performance of Manufacturing Companies in the Food and Beverage Sub Sector Listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 Period," vol. 5, no. 1, pp. 1–23, 2023.

Paper Title :: Islamic Crowdfunding in Indonesia and Malaysia: Exploring the Role of Social Media in Mobilizing Funds for Social Impact
Author Name :: Aris Puji Purwatiningsih || Febrianur Ibnu Fitroh Sukono Putra || Aries Setiawan
Country :: Indonesia
Page Number :: 55-66
This article is based on a literature search that uses crowdfunding criteria and keywords, Islamic Crowdfunding, Giving, Social Media, Malaysia, Indonesia, Islamic Country. Based on these criteria, 56 publications and several official websites can be accounted for the validity of their contents. Then we analyze the literature to find out how Indonesian and Malaysian people behave in participating in donation-based crowdfunding. In addition, we also highlight the practice of Islamic law regarding crowdfunding-based donations in the two countries. Analysis of Islamic shari'ah compliance is also our goal. The results of this literature study are expected to be useful for increasing donations based on Islamic crowdfunding, especially in countries with Muslim populations.
Keywords: Indonesia, Malaysia, Islamic Crowdfunding, Social Media
[1] ② Social Media Penetration in Malaysia [Research] - Digital Business Lab Hong Kong, Singapore. (2022). Retrieved February 25, 2023, from
[2] Abu-Akel, A., Spitz, A., & West, R. (2021). The effect of spokesperson attribution on public health message sharing during the COVID-19 pandemic. PLOS ONE, 16(2), e0245100.
[3] Aderemi, A. M. R., & Ishak, M. S. I. (2022). Qard Hasan as a feasible Islamic financial instrument for crowdfunding: its potential and possible application for financing micro-enterprises in Malaysia. Qualitative Research in Financial Markets, ahead-of-print (ahead-of-print).
[4] Ahelegbey, D. F., Khanal, M., Khadka, S. R., Subedi, H., Chaulagain, I. P., Regmi, L. N., & Bhandari, M. (2023). Explaining the Factors Affecting Customer Satisfaction at the Fintech Firm F1 Soft by Using PCA and XAI. FinTech 2023, Vol. 2, Pages 70-84, 2(1), 70–84.
[5] Aldridge, N., & Fowles, J. (2013). Cause-related marketing and customer donations in an online marketplace.International Journal of Nonprofit and Voluntary Sector Marketing, 18(1), 52–59.

Paper Title :: The Influence of Investment Knowledge, Minimum Capital, Motivation, Information Technology, and Financial Literacy on Student Investment Interest in the Capital Market
Author Name :: Amalia Lintang Oktavioni || Rina Trisnawati
Country :: Indonesia
Page Number :: 67-80
This study aims to determine the effect of investment knowledge, minimum capital, motivation, information technology, and financial literacy on students' interest in investing in the capital market . This type of research uses quantitative methods. The population in this study were active students at the Muhammadiyah University of Surakarta, class of 2017-2022. The data analysis technique used in this study is multiple linear regression analysis with the help of the SmartPLS version 3.0 program . Collecting data in this study using primary data.The sample in this study were 123 respondents who were obtained through distributing questionnaires . Data collection technique using purposive sampling . The research results show that minimum capital has a significant effect on students' interest in investing in the capital market . Meanwhile, investment knowledge, motivation, information technology, and financial literacy have no effect on students' interest in investing in the capital market.
Keywords: Investment knowledge, minimum capital, motivation, information technology, financial literacy, investment interest .
[2]. Aini, N., Maslichah, & Junaidi. (2019). The Influence of Investment Knowledge and Understanding, Minimum Investment Capital, Return, Risk and Investment Motivation on Student Interests Investing in the Capital Market (Study on Students of the Faculty of Economics and Business in Malang City). E-Jra 08 , 08 (05), 28–52.
[3]. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes , 50 (2), 179–211.
[4]. Atika, S., & Arizal Nilwan. (2022). THE INFLUENCE OF INFORMATION TECHNOLOGY MOTIVATION AND PROGRESS ON INTENTION TO INVEST IN STOCK. Journal of Accounting Management Economics, 7, 43–54.
[5]. Ayuningdiah, MR, Hariyani, DS, & Saputra, A. (2022). THE EFFECT OF FINANCIAL TECHNOLOGY, FINANCIAL LITERACY AND FINANCIAL EFFICACY ON STUDENT INTEREST IN INVESTING IN THE CAPITAL MARKET. Seminar on Business Management and Accounting Innovation 4 , September 2022 .

Paper Title :: The Effect of Auditor Fees, Audit Opinions, Audit Tenure, Profitability And Company Size on Audit Delay
(Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2019-2021)
Author Name :: Naila Fauziah || Erma Setiawati
Country :: Indonesia
Page Number :: 81-89
Every year many companies are late or have not submitted financial statements and independent auditors' reports. The length of time to complete the audit causes the company not to be on time to submit financial statements. This is called Audit Delay. This study was conducted to determine the effect of auditor fees, audit opinions, audit tenure, profitability and company size on audit delay. The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. The data used in this study was processed using SPSS application version 25. The data analysis methods used are classical assumption test and multiple regression test. The sample collection method used is purposive sampling. The results of this study show that auditor fees, audit tenure, and company size do not affect audit delay, while audit opinion and profitability affect audit delay.
Keywords: Auditor Fee, Audit Opinion, Audit Tenure, Profitability, Company Size, Audit Delay
[1]. Abdullah, P. M. (2015). Quantitative Research Methods. Sleman, Yogyakarta, Yogyakarta: Aswaja Pressindo. Picked 12 3, 2022
[2]. Agung Ayu Ratih Prabasar, I. G., &; Lely Aryani Merkusiwati, N. K. (2017). The Effect of Profitability, Company Size, and Audit Committee on Audit Delay Moderated by Cap Reputation. E-Journal of Accounting at Udayana University, 1704-1733.
[3]. Anita, & Cahyati, A. D. (2019). The Effect of Profitability, Solvency, and Auditor Opinion on Audit Delay with Company Size as a Moderating Variable. Map Journal, 106-127.
[4]. Annisa, D. (2018, January). The Effect of Company Size, Type of Auditor Opinion, Cap Size and Audit Tenure on Audit Delay. Indonesian Journal of Sustainable Accounting, 1, 108-121.
[5]. Apriyani, N. N. (2015). The Effect of Solvency, Auditor Opinion, Cap Size, and Audit Committee on Audit Delay. Journal of Accounting and Accounting Technology Systems (Jasti), 94-185.

Paper Title :: The Effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Cost per Operating Income (BOPO), and Non-Performing Financing (NPF) on the Profitability of the Sharia Bank Industry in Indonesia
Author Name :: Rizma Febriyanata || Fatchan Achyani
Country :: Indonesia
Page Number :: 90-96
The purpose of this study is to determine and analyze the effect of the bank health ratio measured by CAR, FDR, BOPO, and NPF on the profitability of the Islamic Bank industry in Indonesia. The data used in this study are secondary in the form of financial statements and annual reports of Islamic commercial banks registered in the Indonesia Banking Directory for the 2017-2021 period. The analysis was conducted on 12 banks selected by purposive sampling method to obtain 53 data from 60 financial statement data. To analyze it, researchers used a multiple linear regression model with SPSS 25. From the results of observations and data analysis that has been done, the conclusion in this study is that CAR, BOPO and NPF influence ROA.FDR did not have a significant influence on ROA.
Keywords: CAR, FDR, BOPO, NPF, ROA dan Bank Syariah
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[2] I. Fahmi, Analisis kinerja keuangan. Bandung: Bandung: Alfabeta, 2014.
[3] F. E. Saputra, L. F. Lina, and J. H. Z. A. Pagaralam, “Analisis faktor-faktor yang mempengaruhi kinerja keuangan bank umum syariah yang terdaftar di Bursa Efek Indonesia ( BEI ) periode 2016-2018,” vol. 3, no. 1, pp. 45–50, 2020.
[4] S. Sitompul and S. K. Nasution, “The Effect of Car, BOPO, NPF, and FDR on profitability of Sharia Commercial Banks in Indonesia,” Budapest Int. Res. Critics Inst. Humanit. Soc. Sci., vol. 2, no. 3, pp. 234–238, 2019, doi: 10.33258/birci.v2i3.412.
[5] M. Almunawwaroh and R. Marliana, “Pengaruh CAR,NPF dan FDR terhadap profitabilitas bank syariah di Indonesia,” Amwaluna J. Ekon. dan Keuang. Syariah, vol. 2, no. 1, pp. 1–17, 2018, doi: 10.29313/amwaluna.v2i1.3156.

Paper Title :: Analysis of Financial Performance of the Capital Structure of Companies Listed on the Indonesia Stock Exchange (IDX) in the Transportation Logistics and Industrial Sectors in 2017-2022
Author Name :: Deifa Novita Hapsari || Noer Sasongko
Country :: Indonesia
Page Number :: 91-107
The occurrence of inflation in Indonesia is increasing rapidly in many corporate sectors, especially in the transportation logistics and industrial sectors which have a major impact on the company's financial performance. Since the beginning of Indonesia's economic growth, the logistics and industrial transportation sector has become the sector that is most constrained in the event of a decline in financial performance. Financial performance is needed by companies to know and evaluate the company's success rate based on financial activities that have been implemented. The capital structure is able to maximize the company's share price so that the capital structure can be considered optimal. The value of the company's shares has a negative relationship with business risk but is able to increase as a means of signaling a response to anticipated earnings. This research was conducted with the aim of knowing the effect of profitability, growth opportunity, operating leverage and liquidity on the capital structure of industrial and logistics transportation companies listed on the Indonesia Stock Exchange during the 2017-2022 period. The data collection technique used in this study was carried out using purposive sampling, as many as 237 samples. 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, operating leverage, and liquidity have an effect on capital structure and growth opportunities have no effect on capital structure.
Keywords: Profitability, Growth Opportunity, Operating Leverage, Liquidity, Capital Structure.
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[2]. Anggriani, F., Mardani, R. M., & Mustapita, A. F. (2020). Pengaruh Profitabilitas,Growth opportunity, Likuiditas Terhadap Struktur Modal (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2018). Jurnal Riset Manajemen, 28-29.
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Paper Title :: The Influence of Earning Per Share, Sales Growth, and Firm Size on Stock Price in Food and Beverage Companies Listed on the IDX in 2017–2021
Author Name :: Nila Ngilmi Solikhah || Erma Setiawati
Country :: Indonesia
Page Number :: 108-115
The share price is formed from the results of offers and requests that appear on the securities market for the shares concerned. Stock prices constantly fluctuate from time to time. Companies are often faced with several factors that can affect changes in stock prices, such as earnings per share, sales growth, and firm size. This study aimed to determine the effect of earnings per share, sales growth, and firm size on the company's stock price. This research was conducted on food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2021 period. The number of samples used in this study was 14 companies with a total of 65 observations, and it used a purposive sampling method. The data analysis used in this study is multiple regression. The result of this study is that earnings per share affect the company's stock price. Sales growth and firm size do not affect the company's stock price.
Keywords: Earning Per Share, Sales Growth, Firm Size, Stock Price, Capital Market.
[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] Aldita C., N., B, "Pengaruh Struktur Modal, Likuiditas Dan Pertumbuhan Penjualan Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman," Jurnal Ilmu Dan Riset Manajemen, VII(5), 1-23. 2018.
[3] Ali, K., Chisti, K. A., & Malik, D. I, "Impact Of Earnings Per Share On Stock Prices And Price To Earnings Ratio," The Asian Institute Of Research, V(2), 147-152. 2022.
[4] Arianti, I. F, "Pengaruh Profitabilitas, Kebijakan Dividen, Pertumbuhan Penjualan, Dan Ukuran Perusahaan Terhadap Harga Saham," Jurnal Ilmu Dan Riset Akuntansi, XI(1), 1-20. 2022.
[5] Fiona M., E., N, "Pengaruh Return On Assets (ROA) Terhadap Harga Saham Dengan Earning Per Share (EPS) Sebagai Intervening (Studi Kasus Pada Perusahaan Sub Sektor Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016)," Jurnal Administrasi Bisnis, VII(1), 1-9. 2018.

Paper Title :: Effectiveness of Teacher Learning In Strengthening Student Well-Being
Author Name :: Harsono || Eka Nuri Saputri || Sabar Narimo || Suranto || Tias Martika || Ahmad Nurkhin
Country :: Indonesia
Page Number :: 116-122
Student well being can provide a sense of comfort and pleasure both for oneself and relationships with others. The purpose of the study was to explain the influence of teacher learning in shaping student well being. However, in reality, the implementation of teacher learning still has obstacles such as students having difficulty learning due to post-pandemic learning loss, obstacles in teaching aspects, and lack of student abilities and skills. This study was quantitative by survey design. The population in this study was all students of SMA Negeri 1 Colomadu. The sample used in this study amounted to 252 students. The sampling technique used in this study is random sampling technique. Data collection instruments using questionnaires. Data collection techniques using google forms.This study found that the results of data analysis showed the hypothesis was accepted because the calculated t value was more than the table t value and the significance value was less than the expected significance level. So that there is an influence of teacher learning in shaping student well being. Teacher learning affects student well-being by 37.4% in students. While the rest (100%-37.4%) = 62.6% student well being is influenced by variables that were not studied in the study.
Keywords: Effectiveness, Teacher Learning, Student Well-Being, Reinforcement
[1]. Anderson, D. L., & Graham, A. P. (2016). Improving student wellbeing: having a say at school. School Effectiveness and School Improvement, 27(3), 348–366.
[2]. Ekawardhana, N. E. (2020). Efektivitas pembelajaran dengan menggunakan media video conference. Seminar Nasional Ilmu Terapan, 1–7.
[3]. Graham, A., Powell, M. A., & Truscott, J. (2016). Facilitating student well-being: relationships do matter. Educational Research, 58(4), 366–383.
[4]. Hadi, W., Prihasti Wuriyani, E., Yuhdi, A., & Agustina, R. (2022). Desain Pembelajaran Diferensiasi Bermuatan Problem Based Learning (Pbl) Mendukung Critical Thinking Skill Siswa Pada Era Kenormalan Baru Pascapandemi Covid-19. Basastra, 11(1), 56.
[5]. A. Konu dan M. Rimpela, “Well-Being in school: a conceptual model,” Heal. Promot. Int., vol. 17 (1), hal. 79–89, 2002.

Paper Title :: Characterization of climatic and hydrological droughts in the central Middle Atlas, case of the Srou wadi watershed, Upstream Oum Er Rbia, Morocco (1976-2016)
Author Name :: Mohamed CHAKIR || Omar GHADBANE || Mohamed EL GHACHI
Country :: Morocco
Page Number :: 123-131
The characterization of climate change and variability is of great importance in the management and planning of water resources. The present study concerns the analysis of rainfall variability of the Srou wadi, the first tributary of the Oum Er Rbia wadi in the Middle Atlas, and the characterization of their impact on the flows. To show this variability, we applied the reduced centered NICHOLSON index and to eliminate the seasonal variations of the rainfall and hydrometric series we applied the HANNING low-pass filter of order 2. The data used come from the hydrological services of the Oum Er Rbia hydrological basin agency. The results obtained show significant rainfall variability. Long periods of droughts are installed on the whole basin broken by short wet periods. These periods of drought have caused a reduction in surface and groundwater resources in the area. This work constitutes an important basis for the characterization of the impact of climate change on water resources in North African basins.
Keywords: Climate change, Oued Srou, Oued Oum Er Rbia, hydro climatic variability, NICHOLSON index, HANNING low-pass filter of order 2.
[1]. Dezetter A, Paturel Je, Ruelland D, Ardoin-Bardin S, Ferry L, Mahe G, Dieulin C, Servat E, (2008). Semi-spatialized modeling of water resources in the Niger river at Koulikoro. Taken inaccount for spatio-temporal variability. World Water Congress, September 1-4, Montpellier, France, 111 - 126
[2]. NicholsonSE. (1994). Recent rainfall fluctuations in Africa and their relationship to past conditions over the continent, The Holocene 4 (2), 121-131.
[3]. Aka AA, Servat E, Paturel JE,et Kouame B.(1996).Analysis of the temporal variability of flows in Côte d'Ivoire: Statistical approach and characterization of phenomena, Journal of hydrological sciences, 41 (6) 959-970.
[4]. Servat E., Paturel Je., Kouame B., Travaglio M., Ouedraogo M., Boyer Jf., Lubes-Niel H., FritschJm., Masson Jm.,MarieuB., (1998).Identification, characterization, and consequences of hydrological variability in Africa of West and Central, IAHS Publication, 252, 323-337.
[5]. Paturel Je., Servat E., Delattre Mo. (1998).Analysis of long-term rainfall series in non-Sahelian West and Central Africa in a context of climatic variability, Journal des sciences hydrologiques, 43 (3) 937-945.

Paper Title :: The Effect of Company Size, Leverage, Company Age and Audit Opinion on Audit Report Lag
(Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018 - 2021)
Author Name :: Aufa Haya Azzahra || Nursiam
Country :: Indonesia
Page Number :: 132-141
This study aims to examine the effect of Company Size, Leverage, Company Age and Audit Opinion on Audit Report Lag in food and beverage subsector manufacturing companieslisted on the Indonesia Stock Exchange in 2018-2021. The data used is a secondary dat. The sampling technique was carried out using the purposive sampling method, obtained the results of 23 companies and received as many as 92 samples. The test carried out in this study was a multiple linear regression test with SPSS test equipment. The results showed that simultaneously company size, leverage, company age, and audit opinion affect audit report lag. Partially, the variables of company size and leverage have no effect on audit report lag. While the company's age variables and audit opinion affect the audit report lag.
Keywords: Company Size, Leverage, Company Age, Audit Opinion, Audit Report Lag.
[1] Y. Darmawan, “Pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan Dan Komite Audit Pada Audit Delay,” E-Jurnal Akunt. Univ. Udayana, vol. 2017, no. 1, pp. 254–282, 2017, [Online]. Available:
[2] A. Hermawan and L. Suzan, “PENGARUH UKURAN PERUSAHAAN , LEVERAGE DAN LABA RUGI TERHADAP AUDIT DELAY ( Survei Pada Perusahaan Perdagangan , Jasa dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016 ) THE IMPACT OF COMPANY SIZE , LEVERAGE , AND PROFIT LOSS ON AUDIT DE,” eProceeding Manag. Telkom Univ., vol. 5, no. 2, pp. 2418–2424, 2018.
[3] N. Oktaviani and D. Ariyanto, “Pengaruh Financial Distress , Ukuran Perusahaan , dan Corporate Governance pada Audit Delay,” 2019.
[4] N. M. Murti and N. L. Widhiyani, “PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS PADA AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL PEMODERASI,” E-Jurnal Akunt. Univ. Udayana, vol. 16.1, pp. 275–305, 2016, doi: 10.1007/978-3-319-45246-3_44.

Paper Title :: Assessment of anthropogenic activities impact on the water balance by applying hydrological model Orchy II within the Tassaout basin (upstream of Moulay Youssef dam) (1986-2010) (Morocco)
Author Name :: Chakir Mohamed || El Ghachi Mohamed
Country :: Morocco
Page Number :: 142-151
The Tassaout basin is located in the Central High Atlas of Morocco. It belongs to a semi-arid climatic context, is characterized by a low rainfall. The region is suffered from an increasing demand of water despite its scarcity and its unequal distribution due to the climate change effect observed at global scale. The purpose of this contribution is to release a monthly quantification of the hydrological balance basing on the hydrometric gauging stations of Tamsemat and AitTamlil. This latter considers the anthropogenic factors in order to quantify the irrigation water abstraction by adopting the Hydrological model Orchy II which considers the most important variables that could influence the hydrological functioning of the basin, namely precipitation, evapotranspiration, flow and above all anthropogenic impact. The model has proven its effectiveness in term of the analysis of the elements of the hydrological balance sheet and in showing the anthropic impact on the hydrological functioning of the basin, where water samplings represent 14% of the annual module.
Keywords: Tassaout basin (upstream of the dam Moulay Youssef), Hydrological model, Hydrological balance, Anthropogenic impact.
[1] ABHOER, (1972). Étude hydrologique de l’OUM ER RBIA Rapport, 501 pp.
[2] Alley. M.W. (1985). Water balance models in one-month-ahead stream flow forecasting. Water ressource research 21(4), 597-606.
[3] Boudhar. A. (2009). Télédétection du manteau neigeux et modélisation de la contribution des eaux de fonte des neiges aux débits des Oueds du Haut Atlas de Marrakech Thèse de doctorat de 3ème cycle. Université Cadi Ayyad Faculté des sciences et Techniques- Marrakech. Maroc. p232
[4] Castany G. (1968). Prospection et exploitation des eaux souterraines. Paris. Dunod, 717 p.
[5] Couvreur. G. (1988). Essai sur l’évolution morphologique de haut atlas calcaire – Maroc. Notes et Mémoires du Service Géologique. Edition du Service Géologique du Maroc N° 318. 391 p.

Paper Title :: The Effect of Leverage and Sales Growth on Tax Avoidance with Company Size as a Moderating Variable
(Empirical Study of Mining Companies Listed on the IDX for the 2019-2021 Period)
Author Name :: Mira Anggraeni Lestari || Erma Setiawati
Country :: Indonesia
Page Number :: 152-163
Indications that companies are doing tax avoidance can be seen in the leverage and sales growth policies by adding company size as a moderating variable. The research population is mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling in this study used purposive sampling and obtained 24 company data samples. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA). This study shows that the leverage variable has no effect on tax avoidance while sales growth has an effect on tax avoidance. The moderating variable of firm size is able to moderate the effect of leverage and sales growth on tax avoidance.
Keywords: Leverage, Sales Growth, Tax Avoidance, Company Size, MRA.
[1] ANANTO, M. R. (2021). Determinan Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Universitas Islam Indonesia.
[2] Anggraeni, T., & Oktaviani, R. M. (2021). Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak. Jurnal Akuntansi Dan Pajak, 21(02), 390–397.
[3] Ayu, G., Lestari, W., & Putri, I. G. A. M. A. D. (2017). Pengaruh Corporate Governance, Koneksi Politik, Dan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 18(3), 2028–2054.
[4] Dalam, W. W. W., & Novriyanti, I. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Journal of Applied Accounting and Taxation, 5(1), 24-35.
[5] Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi Universitas Udayana, 21(1), 830–859.

Paper Title :: The Effect of Understanding the Accountant Professional Code of Ethics and Student Intelligence on the Ethical Behavior of Higher Education Accounting Students in Surakarta
(Empirical Study on Undergraduate Students in Accounting UNS and UMS)
Author Name :: Diyah Ayu Martianingsih || Suyatmin Waskito Adi
Country :: Indonesia
Page Number :: 164-174
The development of the accounting profession in Indonesia has received a lot of recognition from various groups, such as the business world, the government, and the wider community. This is due to the increasing public awareness of the importance of accounting services. Even so, the public has not fully placed their trust in the accounting profession. Many problems occur in various field cases involving the accounting profession. The aim of this study to determine the effect of understanding the ethical code of the accounting profession and student intelligence on the ethical behavior of accounting students at universities in Surakarta. This research is a type of survey research and the sampling technique used is proportional random sampling. The population used in this study were undergraduate students of Accounting Faculty of Business Economics Muhammadiyah University of Surakarta and Sebelas Maret University batches of 2019-2020. The study population totaled 470 students. The implication of this research is that the ethical behavior of accounting students in Surakarta can be improved by paying attention to several influencing factors such as understanding the ethical code of the accounting profession by improving the quality of accounting students by deepening ethics education.
Keywords: Student Ethical Behavior, Accountant Profession, Proportional Random Sampling, Professional Code of Ethics.
[1] Ansar. 2022. Perceptions of Educating Accountants, Government Accountants, and Accounting Students on the Principles of the Indonesian Accountant Code of Ethics. Journal of Accounting Research Trust, North Maluku Muhammadiyah University: Ternate.
[2] Agustian, Ari Ginanjar. 2003. ESQ Power: An Inner Journey through Transfer. Jakarta: Arga Publisher.
[3] Ajzen, I., & Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior. Prentice Hall, 83-111.
[4] Ajzen, Icec. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Process, 179-211/
[5] Anastasi, A. and Urbina, S. (1997). Psychological Testing (Psychological Testing). PT. Prehanlindo, Jakarta.

Paper Title :: The Influence of Media Exposure, Leverage, and Company Size on Corporate Social Responsibility Disclosure
(Empirical Study of Mining Companies Registered on the IDX for the 2018-2020 Period)
Author Name :: Fathiya Sarjana Widiardani || Suyatmin
Country :: Indonesia
Page Number :: 175-183
This study aims to analyze and examine the effect of Media Exposure, Leverage, and Company Size on CSR Disclosure. The population in this study are government mining companies listed on the IDX for the 2018-2020 period. This research is in the form of quantitative research using secondary data by looking at financial reports. The research sample was taken using a purposive sampling method and obtained 47 mining companies listed on the IDX, with observations for 3 years from 2018 to 2020. There were 13 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.
Keywords: Effect of Media Exposure, Leverage, and Company Size on CSR Disclosure
[1]. Ana, Nera. 2018. The Effect of Size, Leverage and Profitability on Csr Disclosure Company Registered Manufacturing in Exchange Indonesian Securities. Journal of Business and Communication. Kalbisocio, Volume 5 No. 1 February 2018. ISSN 2356 – 438.
[2]. Alfiyah, Siti Nur (2018). The Influence of Profitability and Leverage on Corporate Disclosure social Responsibility (Studies Case On Bank General Sharia Year 2014-2016). Thesis Institute Religion State Islamic State of Surakarta.
[3]. Anggraini, IN, & Widati, LW (2021). Factors Influencing CSR In Companies Consumer Goods Ike Nurul Anggraini, Listyorini Revelation Widati The Yang Factors Influencing Dividend Policy At LQ45 Company Praise Lestari, Endang Masitoh, Purnama Siddi Financial Management Kel 12(2).
[4]. Astuti, S. (2019). Analysis of Factors Influencing Corporate Disclosure Measurement Social Responsibility (CSR) Sharia Banking Based on Islamic Social Reporting Index (ISR).Journal Accounting & Management Akmenika, 162- 174.
[5]. Ardela, IP, & Barlia, USA, (2022) Analysis of the Effect of Profitability, Leverage, And Company Size to Disclosure corporate Social Responsibility. Esa Superior University.

Paper Title :: Analysis of the Effect of Financial Ratios and Dividend Policy on Stock Returns
Author Name :: Dita Ayu Nugraheni || Eny Kusumawati
Country :: Indonesia
Page Number :: 184-193
This study aims to determine and analyze the effect of liquidity, solvency, activity, profitability and dividend policy on stock returns in companies that are members of the LQ-45 index on the Indonesia Stock Exchange in the 2016-2020 period. Sampling was carried out using a purposive sampling technique based on the criteria determined by the researcher, so the number of samples in this study were 94 companies. The data analysis technique used is multiple regression analysis, classical assumption test, and hypothesis testing using SPSS version 23. The research results provide empirical evidence that solvency has an effect on stock returns, while liquidity, activity, profitability, and dividend policy have no effect on stock returns.
Keywords: liquidity, solvency, activity, profitability, dividend policy, stock returns
[1] Adminah, & Faisal, M. (2020). The effect of financial performance on stock returns for automotive and other components on the IDX. Journal of Management Science, Vol. 6, No.2, May 2020, 149-157.
[2] Almira, NP, & Wiagustini, NL (2020). Return On Assets, Return On Equity, And Earning Per Share Affect Stock Returns. E-Journal of Management, Vol. 9, No. 3, 2020, 1069-1088.
[3] Asia, N. (2020). Factors Influencing Stock Returns in Property Companies in 2014-2016 on the Indonesia Stock Exchange. Scientific Journal of Management Science Volume 2, No. 1, 2020, 76-101.
[4] Christian, H., Saerang, I., & Tulung, JE (2021). The Effect Of Current Ratio, Debt To Equity And Return On Equity On Return Of Share In Telecommunication Companies Registered On IDX (2014-2019 Period). EMBA Journal, Vol.9 No.1 January 2021, Pg. 637-646, 637-646.
[5] Dewi, NL, Endiana, DM, & Arizona, PE (2020). Effect of Financial Ratios and Dividend Policy on Stock Returns. E-ISSN 2716-2710, Kharisma Journal, Vol. 2 No. 3, October 2020.

Paper Title :: The Influence of Village Apparatus Competency, Transparency, Community Participation, Use of Information Technology, And Government Internal Control System on Village Fund Management Accountability
(Empirical Study in Villages in Jenawi District)
Author Name :: Widya Wigunawati || Kurnia Rina Ariani
Country :: Indonesia
Page Number :: 194-203
Indonesia Corruption Watch (ICW) mentioned that there had been several corrupt practices regarding village officials. At some stage in 2021, ICW located that the maximum instances of prosecution of corruption by cops (APH) have been inside the village fund budget quarter, specifically 154 cases with an ability country loss of IDR 233 billion. The belief of village economic control duty is inseparable from the elements that impact it. The type of research used is quantitative studies. The survey technique was selected as the primary facts source. Using the records era and the government's internal control system has a nice and giant effect on the accountability of dealing with village finances. The effects of this observation contribute to the knowledge of the factors that affect the responsibility of handling village finances.
Keywords: Apparatus Competency, Transparency, Community Participation, Information Technology, Government Internal Control System
[1]. Aprilya, K. R. (2020). Pengaruh Kompetensi, Komitmen Organisasi, Transparansi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa.
[2]. Arfiansyah, M. A. (2020). Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Intern Pemerintah Terhadap Akuntabilitas Pengelolaan Dana Desa. Journal of Islamic Finance and Accounting, 3(1), 67–82.
[3]. Aulia, P. (2018). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, Pemanfaatan Teknologi Informasi, Dan Partisipasi Masyarakat Terhadap Auntabilitas Pengelolaan Dana Desa Di Kabupaten 50 Kota (Studi Empiris Pada Kecamatan Harau, Kecamata. 1(3).
[4]. Dewi, N. K. A. J. P., & Gayatri. (2019). Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa. 26, 1269–1298.
[5]. Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns Related papers CEO Dualit y: A Review and Research Agenda Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64.

Paper Title :: Comparing job descriptions offered by the Romanian labor market with the occupational classification ESCO. IT support solution
Author Name :: Moldovan Andreea-Diana-Ariana
Country :: Romania
Page Number :: 204-211
In this paper, we aim to develop a framework for scanning job offers displayed on recruitment websites and analyzing their descriptions by comparing them to the ESCO classification. Specifically, we are focusing on two occupational profiles: software developers and web developers, whose appearances we have monitored on the website. Our goal is to identify to what extent employers use ESCO formulations in describing the required skills and competencies for these occupations. The framework is flexible and allows for the inclusion of other occupations, as well as the scanning of other websites containing job offers.
Keywords: ESCO, web scraping, NoSQL – MongoDB, Python, MS Power BI
[1]. Gheorghe, M., Mihai, F.C., & Dârdală, M. (2018). Modern techniques of web scraping for data scientists, Revista Română de Interacțiune Om-Calculator, 11 (1), 63-75
[2]. Guilmette, A. (2020). Workflow Automation with Microsoft Power Automate: Achieve digital transformation through business automation with minimal coding, Packt
[3]. Hows, D., Plugge, E., Membrey, P., & Hakins, T. (2013). The Definitive Guide to MongoDB, Apress
[4]. Mitchel, R. (2018). Web Scraping with Python: Collecting More Data from the Modern Web, O’Reilly Media Inc.
[5]. Mullakara, N., & Asokan, A.K. (2020). Robotic Process Automation Projects: Build real-world RPA solutions using UiPath and Automation Anywhere. Packt

Paper Title :: Analysis of Profit Smoothing Practices using the Eckel Index on Manufacturing Companies on the Indonesia Stock Exchange in 2019-2021
Author Name :: Marshella Ananda || Agus Endro Suwarno
Country :: Indonesia
Page Number :: 212-219
Profit, or income smoothing, is profit management by increasing or decreasing the reported profit. Profit smoothing is an effort made by Management to deliberately minimize fluctuations in profit levels that are considered normal for a company. This study aimed to test and provide evidence of the influence of profitability, financial leverage, company size and the winner or loser stock on profit-levelling practices. The practice of profit grading is calculated using the Eckel index. The type of research used is quantitative research. Sampling technique using purposive sampling technique with sample selection type. This research Data is secondary data from the Indonesia Stock Exchange in 2019-2021. Data analysis techniques using logistic regression analysis. The results showed that profitability did not affect the practice of profit levelling. At the same time, financial leverage, company size and the winner or loser stock significantly affected the practice of profit levelling.
Keywords: Profitability, Financial Leverage, company size and Winner or loser Stock, and profit smoothing practices
[1]. Budiasih, I. (2009). Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba. Urnal Ilmiah Akuntansi Dan Bisnis, 4(1).
[3]. Kiky Sany, R. (2017). Praktik Perataan Laba Untuk Mempertahankan Kinerja Keuangan Perusahaan Di Indonesia. Jurnal Ilmiah Mahasiswa Feb, 5(2).
[4]. Mulyanto, & Raden Arief Wibowo. (2020). Pengaruh Ukuran Perusahaan, Return On Asset dan Winner/Loser Stock Terhadap Praktik Perataan Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). 3(2).

Paper Title :: The Effect of Financial Ratio and Stock Price on Company Value with Profit Growth as a Moderating Variable
(Empirical Study of Manufacturing Companies in the food and beverage sub-sector on the IDX in 2019-2021)
Author Name :: Miftakhul Janah || Atwal Arifin
Country :: Indonesia
Page Number :: 220-231
Company value isinvestors' assessment of the success and performance of the company, which is reflected in its share price. This study aims to analyze the effect of profitability, liquidity, solvency, and stock prices on company value with profit growth as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used in this study was purposive sampling. A total of 26 companies have met the criteria as a unit of observation. The analytical method used is multiple linear regression analysis and moderated regression analysis. The results of the study provide empirical evidence that solvency and stock prices have an effect on firm value, and profit growth can moderate profitability on firm value.
Keywords: Profitability, liquidity, solvency, share price, company value, profit growth.
[1] Agus, Sartono. (2011). Financial Management Theory and Applications. Yogyakarta: BPFE.
[2] Ajija, Shochrul Rohmatul, et al. 2011. The Smart Way to Master Eviews. Jakarta: Salemba Empat.
[3] Amalia Nur Chasanah. 2018. Effect of liquidity ratios, profitability, capital structure and company size on company value in manufacturing companies listed on the IDX 2015-2017. Journal of Economics and Business Research 3 (1), 2018, Pages: 39 – 47. ISSN 2442 – 5028 (Print) 2460 – 4291 (Online).
[4] Arthur J. Keown, David F. Scott, Jr., John D. Martin, J. William Petty (2010). Financial Management: Principles and Applications Volume 2 (Tenth Edition). Jakarta, PT. Index.
[5] Bergh, DD, Connelly, BL, Ketchen, DJ, & Shannon, LM (2014). Signaling Theory and Equilibrium in Strategic Management Research: An Assessment and a Research Agenda. Journal of Management Studies, 51(8), 1334–1360.

Paper Title :: The Effect of Financial Performance on Firm Value with Dividend Policy as an Intervening Variable
(Empirical Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for 2018-2021)
Author Name :: Erlin Pebri Yani || Triyono
Country :: Indonesia
Page Number :: 232-239
Financial performance can affect the value of the company. The company's value will also be good if the financial performance is good. Profitability, liquidity, and solvency are parts of financial performance that affect company value. This study aims to determine the effect of profitability proxied by return on equity (ROE), liquidity proxied by debt to equity ratio (DER), and solvency proxied by a current ratio (CR) on firm value with dividend policy as an intervening variable. The population in this study were 87 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The data is secondary for annual financial reports obtained from the company's official website and the IDX. The sample was selected using a purposive sampling method, and obtained 25 sample companies that met the criteria. The techniques used are descriptive analysis, classical assumption test, and path analysis. The study's results show that profitability and dividend policy affect firm value simultaneously in the first test. In contrast, liquidity and solvency do not affect company value. In the second test, dividend policy can mediate solvency on firm value but cannot mediate profitability and liquidity on firm Value.
Keywords: Return on Equity, Debt to Equity Ratio, Current Ratio, Dividend Policy, Firm Value
[1]. Annisa, R., & Chabachib, M. (2020). Analisis Pengaruh Current Rasio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) Terhadap Price to Book Value (PBV), Dengan Dividend Payout Ratio Sebagai Variabel Intervening (Studi Kasus pada Perusahaan Industri Manufaktur yang Terdaftar di BEI P. Diponegoro Journal of Management, 6(1), 188–202.
[2]. Bahri, S. (2018). Metodologi Penelitian Bisnis Lengakp dengan Teknik Pengolahan Data SPSS. Yogyakarta: Andi.
[3]. Devianasari, N. L., & Suryantini, N. P. S. (2015). Pengaruh Price Earning Ratio, Debt to Equity Ratio dan Dividen Payout Ratio terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Manajemen Unud, 4(11), 3646–3674.
[4]. Irawan, D., & Kusuma, N. (2019). Pengaruh Struktur Modal Dan Ukuran Perusahaan. 17(1), 66–81.
[5]. Kasmir. (2013). Analisis Laporan Keuangan (E. 1 C. Ke-6 (Ed.)). Jakarta : Rajawali Pers.

Paper Title :: Textbooks of Chinese Culture for English Majors in China: A Semiotic Approach
Author Name :: Huang Saisai
Country :: China
Page Number :: 240-246
This paper explores the role of language textbooks in promoting cultural consciousness in foreign language education. A semiotic framework is proposed that considers texts, images, and tasks as agents that create specific meanings in the process of semiosis. The analysis utilizes examples from two Chinese culture coursebooks to illustrate how semiotic analysis can shed light on how learners interact with cultural materials. The results highlight the heavy influence of the classroom on learners' interpretation of material and the primary focus on linguistic proficiency in images and texts, including those with cultural significance. The author argues for a more deliberate utilization of images and texts to cultivate critical and reflective appreciation of culture, self, and others. The findings contribute to ongoing research on the ideological practice of language education and underscore the importance of ongoing scrutiny of language textbooks.
Keywords: Textbook; Chinese Culture Teaching; Semiosis; Cultural Appreciation
[1]. Agha, A. (2003). The social life of cultural value. Language and Communication, 23,231–273.
[2]. Agha, A. (2007). Language and social relations. Cambridge, England: Cambridge University Press.
[3]. Besnier, N. (2004). Consumption and cosmopolitanism: Practicing modernity at the secondhand marketplace in Nuku’alofa, Tonga. Anthropological Quarterly, 77, 7–45.
[4]. Byram, M. (2008). From foreign language education to education for intercultural citizenship: Essays and reflections. Clevedon, England: Multilingual Matters.
[5]. Byram, M. (2011). Intercultural citizenship from an international perspective. Journal of the NUS Teaching Academy, 1(1), 10–20

Paper Title :: The Effect of Good Corporate Governance and Corporate Social Responsibility on Company Performance with Intellectual Capital as a Moderating Variable (Study on Banking Companies listed on IDX for the 2019-2021 Period)
Author Name :: Diah Pithaloka Kusuma Wardhani Cahyadi Putri || Fatchan Achyani
Country :: Indonesia
Page Number :: 247-255
This study aims to prove and empirically analyse the significance of good corporate governance (GCG) and corporate social responsibility (CSR) on company performance with intellectual capital as a moderation variable in banking companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample collection method uses purposive sampling, which conforms to predetermined criteria. The number of research samples was 105population. Based on the research criteria, there were 70 research samples. This study used quantitative methods with Multiple Linear Regression Analysis and Moderate Regression Analysis (MRA). Data collection was carried out using quantitative documentation methods in the form of financial statements of banking companies that were sampled in this study. The results prove that good corporate governance (GCG) does not affect company performance, corporate social responsibility (CSR)negatively affects company performance, intellectual capital (IC) does not moderate the relationship between good corporate governance (GCG) on company performance, and intellectual capital (IC) can moderate the relationship between corporate social responsibility (CSR) on company performance. in other words, intellectual capital (IC) can strengthen the relationship between corporate social responsibility (CSR) and company performance.
Keywords: Good Corporate Governance, Corporate Social Responsibility, Company Performance, Intellectual Capital
[1]. Anggraini, E. R., & Hariyati, H. (2021). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Intellectual Capital sebagai Variabel Moderasi. FPA-Jurnal Akuntansi, Bisnis, dan Ekonomi, 1(1), 21-31.
[2]. Badarudin, A., & Wuryani, E. (2018). Pengaruh Corporate Social Responsibility dan Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi. AKUNESA : Jurnal Akuntansi Unesa, 6(2), 1–26.
[3]. Dariati, A. M., Nur, E., & Silfi, A. (2020, April). Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Kinerja Perusahaan dengan Corporate Governance sebagai Variabel Intervening pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi, 8.
[4]. Devitasari , L., & Supriadi, T. (n.d.). Pengaruh Kinerja Keuangan Dan Pengungkapan CSR Terhadap Nilai Perusahaan Dengan Moderasi Intellectual Capital. Jurnal Ilmiah Metadata, 3(1).356-364.Retrieved From Http://Ejournal.Steitholabulilmi.Ac.Id/Index.Php/Metadata/Article/View/63, 356-364.
[5]. Iqbal, A. (n.d.). 7. Pengaruh Corporate Social Responsibility (CSR) Terhadap Kinerja Perusahaan Dengan Modal Intelektual Sebagai Variabel Moderasi. Magister Thesis, Universitas Brawijaya.

Paper Title :: The Effect of Disclosure of Carbon Emissions, Environmental Performance and Environmental Costs on Firm Value
(Empirical Study of Coal Mining Companies on the IDX 2019-2021)
Author Name :: Wina Adnyawati || Mujiyati
Country :: Indonesia
Page Number :: 256-263
This study aims to determine the effect of disclosure of carbon emissions, environmental performance and environmental costs on firm value. This study uses secondary data in the form of information taken from the company's financial statements or annual reports. This study uses 18 companies in the coal mining sector listed on the IDX in 2019-2021. The sampling technique used purposive sampling based on certain criteria so that 18 companies were selected as research samples. Hypothesis testing in this study used multiple regression analysis using SPSS software. The results of this study indicate that the variables of carbon emissions and environmental performance have no effect on firm value. While environmental costs have a significant effect on firm value.
Keywords: Carbon Emissions, Environmental Performance, Environmental Costs, Firm Value
[1]. Amaliyah, N. R., & Solikhah, B. (2019). Implementasi Teori Stakeholder dalam Praktik Corporate Social Responsibility. Urnal Riset Akuntansi Dan Bisnis Airlangga (JRABA), 4(1), 1–12.
[2]. Amro, M. F., & Asyik, N. F. (2021). Analisis Faktor-faktor yang Mempengaruhi Nilai Perusahaan dengan Menggunakan Analisis Regresi Panel. . . Jurnal Ilmu Manajemen, 9(`), 68–77.
[3]. Artamelia, Fraditha, N., Lidya, P. S., & Wisnu, J. (2021). Pengaruh Kinerja Lingkungan Terhadap Pengungkapan Lingkungan dan Pengungkapan Lingkungan Terhadap Nilai Perusahaan. Prosiding BIEMA (Business Management, Economic, and Accounting National Seminar), 2.
[4]. Bae Choi, B. , L. D., & Psaros, J. (2013). An analysis of Australian company carbon emission disclosures. Pacific Accounting Review, 25(1), 58–79.
[5]. Faisal, M. , A. A., & Sofyan, M. (2018). Environmental Performance Index untuk Meningkatkan Kualitas Lingkungan di Indonesia. Jurnal Ilmu Lingkungan, 16(1), 1–10.

Paper Title :: Archival Studies about the Disappearance of Ivane Machabeli
Author Name :: Tea Tvalavadze
Country :: Georgia
Page Number :: 264-268
The disappearance in 1898 of Ivane Machabeli, a versatile figure of the 19th century Georgia, writer, incomparable translator and publicist, journalist, theatre actor, one of the founders of the new Georgian literary language, active participant of the national liberation movement, director of the Bank of Nobles – shook Georgia. Contemporaries pointed out that the conscience of the Georgian people would be calmed only when this crime would be solved and the guilty would be punished. Even today, this issue worries the society, but it still remains an open question.
This disappearance was shrouded in mystery, the topic was taboo, and censorship was vigilant. Many of the contemporary writers knew the reason for the disappearance of Ivane Machabeli, but remained silent. This sad story was also related to one of the best poets - Akaki Tsereteli, who, as a close friend and frequent guest of the family, was there on the night of the writer‟s disappearance. It was no secret that the poet loved his friend‟s wife and dedicated his poems to her.
There were other considerations as well. The agents of the Gendarmerie of the Russian Empire blamed Ilia Chavchavadze, an all-time outstanding figure of Georgia, for Machabeli‟s disappearance due to the scandalous polemic related to the local bank. There were legends that he was hiding in Canada with the Doukhobors or in a monastery with monks. The secret of almost a century and a half has not been revealed until today. Many letters were printed, books were published about the writer's life, but Ivane Machabeli still remains missing.
Innovative digital technologies introduced in recent years have allowed us to search for comprehensive information and shed more or less light on the story of the disappearance of a great figure. The research considers the analysis of the correspondence about Ivane Machabeli and the memories of contemporaries preserved in the Museum of Literature of Georgia, the Center of Manuscripts and the National Archive around this issue. Among the tracked materials, the most significant were the newly arrived and still unknown letters to the author of the monograph on Ivane Machabeli. Readers scold him for hiding the truth and reveal the identity of the culprit.
This research is relevant, because the interest in the mysterious disappearance of the multifaceted creator, which made many feel guilty and has not been erased from the nation‟s memory to this day, has not faded away.
Keywords: Georgian literature, archival studies,textual scholarship,Ivane Machabeli
[1]. Gunia V. (1898), “News”, newspaper Tsnobis Purtseli(The Factsheet), 28. 06. N570, 2.
[2]. “News”(1898), newspaper Tsnobis Purtseli(The Factsheet), 18. VII.1898. N153, 3.
[3]. Meskhi D. (1914) “Ivane Machabeli – A small memory and his letters to me”, journal Teatri da Tskhovreba(Theater and Life), 30. 11. 1914, N39, 2.
[4]. Sakhokia T. (1938), The death of Ivane Machabeli,Korneli KekeliZe Georgian National Centre of Manuscripts,Fund of Tedo Sakhokia, N198.
[5]. Tsereteli A. (1898), “About Prince Ivane machabeli”,newspaper Tsnobis Purtseli(The Factsheet), 01. 07.N571, 3.

Paper Title :: Slogans and Signatures in the Advertising Messages of Private Universities and Colleges in Côte D’ivoire
Author Name :: Ahizi Anado Jean Michel
Country :: Côte d’Ivoire
Page Number :: 269-278
In Côte d’Ivoire, the private higher education sector has developed with the emergence of several universities and colleges which are trying to position themeselves on the training market through their advertising messages. This study aims to identtify the dominant values of the slogans and signatures used in the advertising messages of private universities and colleges in the context where the market for private training offers and services is highly competitive in Côte d’Ivoire. A qualitative survey including a field phase and a prospection of some webites and posters stuck on the main streets of the big city of Abidjan, make it possible to collecte a corpus composed of eighty (80) advertising supports of private higher education institutions. Lasswell's model of advertising communication (1948), presents the messages that universities and private colleges use to communicate in order to attract customers for the purpose of accepting their training offers and services. In this context, the simplified content analysis (N'Goran-Poamé, 2006) of the messages used on the media and in the advertising actions of these establishments made it possible to see the meaning of the slogans and signatures used. The results show that the advertising message of private universities and colleges, designed and produced in the various means, formats and media of commercial communication, constitutes a tool of attraction whose quintessential advertising slogans and signatures revolve around key words which are dominant values in the market of private higher education in Côte d'Ivoire. However, some universities and private colleges in Côte d'Ivoire do not communicate with advertising slogans and signatures, others operate without a website, let alone advertising media.
Keywords: slogan, signature, advertising, advertising message, private universities and colleges
[1]. AKINDES F (2010), « Dynamique de la politique sociale en Côte d’Ivoire ». Institut de politique sociale et développement. Document du programme n° 8, 53 p.
[2]. BARTOLI A., (2002), Ouvrir la boîte noire de l’université française : une condition nécessaire à son évolution In G. Cliquet et G. Orange (dir.), « Les organisations publiques et privées » Mélanges en l’honneur de R. Le Duff, Presses Universitaires de Rouen, Rouen, 53-78.
[3]. BASLÉ M., BEAUREPÈRE N. et DUBOIS J.-M.,(2013), Sciences Insert : favoriser l’insertion professionnelle des étudiants scientifiques. Collection Net.doc no 110, notes de travail CEREQ.
[4]. BERGER P,& LUCKMANN, T. (1967), The social construction of reality; a treatise in the sociology of knowledge. Doubleday.
[5]. BLANC A&HUAUT I. (2014), « Against the Digital Revolution? Institutional Maintenance and Artefacts within the French Recorded Music Industry », Technological Forecasting and Social Change,vol. 83, p.10-23.

Paper Title :: The Impact of Brand Image and Awareness on Consumer Purchase Decisions as Mediated by Brand Loyalty
Author Name :: Muhammad Fadil Satryo || Jati Waskito
Country :: Indonesiae
Page Number :: 279-289
The purpose of this study is to investigate the impact of brand image and brand awareness on customer purchase decisions mediated by brand loyalty. Customers of HonkyTonkPizzabar were interviewed for this study. This is a quantitative study using a research population of 100 HonkyTonkPizzabar patrons. The sample approach used is non-probability sampling. Techniques for collecting data include the dissemination of surveys. According to the results of data processing with the SPSS version 26 tool, the brand image variable has a strong positive influence on brand loyalty. The variable brand awareness has a considerable beneficial influence on brand loyalty. Brand image influences purchase decisions significantly. The variable of brand awareness has a strong favorable influence on purchase decisions. Furthermore, brand loyalty has a strong favorable influence on purchase decisions.
Keywords: Brand Image, Brand Awareness, Brand Loyalty, Consumer Trust.
[1] Bilgin, Y. (2018). the Effect of Social Media Marketing Activities on Brand Awareness, Brand Image and Brand Loyalty. Business & Management Studies: An International Journal, 6(1), 128–148.
[2] Andjarwati, A. L., & Chusniartiningsih, E. (2018). Pengaruh Kesadaran Merek dan Citra Merekterhadap Loyalitas Pelanggan (Studi pada Pelanggan The Pucuk Harum Wilayah Surabaya Utara). Jurnal Minds: Manajemen Ide Dan Inspirasi, 5(2), 189.
[3] Bernarto, I., Berlianto, M. P., Meilani, Y., & Masman, R. R. (2020). The Influence of Brand Awareness, Brand Image, and Brand Trust on Brand Loyalty. Jurnal Manajemen, 24(3), 412.
[4] Ariadi, A., Yusniar, M. W., &Rifani, A. (2018). Pengaruh Brand Awareness, Brand Loyalty , Perceived Quality , Brand Image Terhadap Keputusan Pembelian Konsumen (Studi Konsumen Sepeda Motor Matic Honda Scoopy Pada Dealer Honda Di Kota Banjarmasin). Jurnal Agrica, 11(2), 252–268
[5] Osak, D. J., & Pasharibu, Y. (2020). Pengaruh Brand Ambasador Dan Tagline Terhadap Keputusan Pembelian Online Dengan Mediasi Brand Awareness. E- Jurnal Ekonomi Dan Bisnis Universitas Udayana 9.4 (2020):357-380, 9.4, 357–380.

Paper Title :: Determining Accounting Conservatism in Financial Industry Classification Companies on the Indonesia Stock Exchange
Author Name :: Riza Maulidya || Shinta Permata Sari
Country :: Indonesia
Page Number :: 290-296
The company's financial statements are prepared using a basic concept. One of the basic concepts in preparing financial statements is accounting conservatism. Accounting conservatism as a precautionary principle in financial reporting to recognize and measure assets and profits and recognize losses and debts Watts (2003). This study aims to determine the factors that influence accounting conservatism. In this study accounting conservatism is proxied as leverage, managerial ownership, institutional ownership, company size and board of commissioners size. The data used in this study is secondary data obtained from the company's annual financial statements. The population used is a financial industry classification company listed on the Indonesia Stock Exchange in 2019-2021 and determined by the purposive sampling method with a sample of 75 companies that meet the criteria. The results show that leverage and company size have a significant effect on accounting conservatism. While managerial ownership, institutional ownership, and the size of the board of commissioners do not have a significant effect on accounting conservatism.
Keywords: Accounting Conservatism, Board Size, Company Size, Institutional Ownership, Leverage, Managerial Ownership.
[1] Afriani, N. (2021). Factors Affecting Accounting Conservatism. Jurnal Buana Akuntansi, 6(1), 40-56.
[2] Ahmed, A.S & Duellman, S., (2007). Accounting Conservatism and board of director characteristics: An empirical analysis.
[3] Alfian, A., & Sabeni, A. (2013). Analysis of The Factors That Influence The Choice of Accounting Conservatism. Diponegoro journal of Accounting, 123-132, Vol. 2.
[4] Andini, N. (2020). Analysis of Factors Influencing Accounting Conservatism in Companies Registered on the Jakarta Islamic Index (JII) for the Period December 2015-November 2018.Jurnal Al Iqtishad, 16(2), 73-99.
[5] Angkasawati, P., Sulistyawati, A. I., & Santoso, A. (2022). Empirical Study Of Determinants Of Accounting Conservatism In Indonesia Stock Exchange. BBM (Buletin Bisnis & Manajemen), 8(2), 114-127.

Paper Title :: Fraudulent Financial Reporting Using The Testing of The Hexagon Fraud Theory in Manufacturing on The Indonesian Sharia Stock Index (ISSI)
Author Name :: Setia Bella Saputri || Shinta Permata Sari
Country :: Indonesia
Page Number :: 297-306
Financial statement fraud is the act of manipulating several items in the financial statements, which can negatively impact the company. This study aims to identify financial statement fraud using the hexagon fraud theory model proposed by Georgios L. Vousinas (2019). This theory has six elements: pressure that can be seen from financial stability, personal financial need, external pressure, and financial target factors; opportunities seen from the nature of the industry and ineffective monitoring factors; capability; rationalization; arrogance; and collusion. The sample in this study is manufacturing companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2019–2021period.There are 159 company samples selected using the purposive sampling method. Logistic regression analysis methods are selected to test the research hypothesis. The results of this study show that financial stability and the nature of the industry affect fraudulent financial reporting. While personal financial need, external pressure, financial target, capability, ineffective monitoring, rationalization, arrogance, and collusion do not affect fraudulent financial reporting.
Keywords: B eneish M-score, fraud hexagon model, fraudulent financial reporting.
[1] Abdullahi, R., & Mansor, N. (2018). Fraud Prevention Initiatives in the Nigerian Public Sector: Understanding the Relationship of Fraud Incidences and the Elements of Fraud Triangle Theory. Journal of Financial Crime, 25(2), 527–544.
[2] Association of Certified Fraud Examiner (ACFE), (2019), Indonesia Fraud Survey 2019, Acfe Indonesia (hal. 76), ACFE Indonesia Chapter.
[3] Association of Certified Fraud Examiner (ACFE), (2022), Occupational Fraud 2022: A Report to The Nations.
[4] Agusputri, H., & Sofie. (2019). Factors Influencing Fraudulent Financial Reporting Using Pentagon Fraud Analysis. Jurnal Informasi Perpajakan, Akuntansi Dan Keuangan Publik, 14(2), 105–124.
[5] AICPA. 2011. AU 240: Consideration of Fraud in Financial Statements Clarification Statement on Auditing Standards, 161-202

Paper Title :: Analysis of Factors Affecting Disclosure Level of Islamic Social Reporting
Author Name :: Bayu Setyowati || Eny Kusumawati
Country :: Indonesia
Page Number :: 307-317
This study aims to determine and analyze the effect of firm size, profitability, leverage, liquidity and independent commissioner on islamic social reporting in companies that are members of the Jakarta Islamic Index in the 2016-2020 period. Sampling was carried out using a purposive sampling technique based on the criteria determined by the researcher, so the number of samples in this study were 134 companies. The data analysis technique used is multiple regression analysis, classical assumption test, and hypothesis testing using SPSS version 25. The research results provide empirical evidence that firm size has an effect on islamic social reporting, while profitability, leverage, liquidity and independent commissioner have no effect on islamic social reporting.
Keywords: Firm size, profitability, leverage, liquidity, independent commissioner, islamic social reporting
[1] Afrista, Gebby Audya. 2020. The Effect of Profitability, Leverage, Size of the Board of Commissioners and Audit Committee on Disclosure of Islamic Social Reporting in Islamic Banks in Indonesia. Thesis. Perbanas High School Surabaya.
[2] Amurwani, A. 2006. The Broad Effect of Voluntary Disclosure and Information Asymmetry on the Cost of Equity Capital. Yogyakarta: Journal of the Faculty of Economics, Indonesian Islamic University.
[3] Anggraini, A., & Wulan, M. 2015. Financial-Non-Financial Factors and Islamic Social Reporting (ISR) Disclosure Levels. Journal of Islamic Accounting and Finance, 2(2), 161–184.
[4] Astuti, Christina Dwi and Hasnawati. 2014. Disclosure Analysis of Social Themes in the Customer Goods Industry Listed on the Jakarta Stock Exchange. Jakarta: LPFE- Trisakti
[5] Asyhari, LD (2016). The Influence of Corporate Governance on Disclosure of ISR for Islamic Commercial Banks. Thesis, Faculty of Economics and Business, Yogyakarta Muhammadiyah University.

Paper Title :: Different Assessment: 6th Grade English Teachers’ Perspective in Brazil
Author Name :: Fabio José de Araujo || Juliana Reichert Assunção Tonelli
Country :: Brazil
Page Number :: 318-329
This work presents an excerpt from a survey answered by 66 English teachers (6th grade) on the need to apply a different assessment to those students from 6th grade. So, we analyzed the answers by samplings from question number 6. The analyses of the teachers‟ answers took place based on the theoretical constructs of formative assessment (HUERTA-MACÍAS, 1994; BROWN, HUDON, 1998; BROWN, 2000; McKAY, 2008; BLACK, WILLIAM, 2009; SCARAMUCCI, 1999), which we anchor on the view of assessing to promote the learning and the conceptions of a different assessment (HANCOCK, 1994; CHIRIMBU, 2013) as well. In this sense, we ponder the factors of the students‟ heterogeneity and the focus given to assessment as promotion (LUCKESI, 2013). It is worth considering the aspects of students‟ transition from 5th to 6th grade and biological, psychological, social, and emotional transformations (BRASIL, 2010, 2017) and age characteristics. Therefore, these students are considered children (BRASIL, 1990). First, we observed the survey participants‟ ponderings stating that it is necessary to apply a differentiated assessment for 6th-grade students (79%) and exemplified through excerpts from the responses. Next, we studied the negative responses to the survey question, which represented 11% of the total. We noticed that most teachers follow paths to diversify the English language assessment of 6th-grade students. This work did not intend to judge any teachers‟ position but rather to analyze the conceptions behind the professors‟ speeches. We support Black and Willian‟s (1998) idea that alternative assessment is not the solution to all problems in language assessment, nor that traditional assessment has only negative aspects. We converged on the position that English teachers should be aware of all types of assessment (BROWN; HUDSON, 1998) and their positive and negative aspects and use those that best promote learning in different contexts.
Keywords: Different assessment; English teachers‟ perceptions; 6th grade.
[1]. AVILA, P. A. Ensino de inglês nos anos iniciais e internacionalização do ensino superior: um estudo de caso em um município do Paraná. 2019. 233 f. Dissertação (Mestrado em Estudos da Linguagem) – Universidade Estadual de Londrina, Londrina, 2019.
[2]. ABERASTURY, A.; KNOBEL, M. Adolescência Normal: Um Enfoque Psicanalítico. Porto Alegre: Artmed, 1981.
[3]. BAILEY, K. M. Learning about Language Assessment: Dilemmas, Decisions, and Directions. Boston: Heinle & Heinle. 1998
[4]. BLACK, P.; WILIAM, D. Working inside the Black Box: Assessment for Learning in the Classroom. Phi Delta Kappan, 86(1), 8–21, 2004.
[5]. BRASIL. Base Nacional Curricular Comum. Brasília: Ministério da Educação, 2017. [6]. BRASIL. Lei nº 8.069, de 13 de julho de 1990.Dispõe sobre o Estatuto da Criança e do Adolescente e dá outras providências.Diário Oficial da União (DOU), Brasília,16 de julho de 1990.

Paper Title :: Quality of Service and Customer Satisfaction: Case Study on Vehicle Insurance Corporation
Author Name :: Aprilliantoni || Unisma Bekasi
Country :: Indonesia
Page Number :: 330-338
This research is associative in nature, carried out by bridging one varying to another in so that know, describe and forecast the level of dependence of the independent variable and the dependent variable. In its application, data was collected by means of a questionnaire survey. The unit of analysis studied is corporate customers at insurance companies in Jakarta.
This study has 4 variables where quality of service acts as an external or exogenous variable while customer satisfaction, trust and customer loyalty act as internal or endogenous variables. Service quality as an exogenous variable because insurance companies sell their products in the form of services, so it is suspected that service quality can have a direct positive effect on customer satisfaction, trust and customer loyalty. Service quality is also thought to be able to indirectly influence loyalty through customer satisfaction and trust.
This study uses Partial Least Square, PLS is an alternative method of analysis with Structural Equation Modeling based on variance. The use of PLS-SEM analysis in this study is to analyze causal relationships or causal relationships. The use of PLS-SEM can also measure a relationship that cannot be measured directly.
The seven hypotheses generated by this research model are known that there are four positive and significant relationships between several relationships, namely quality of servicewith satisfaction of customer, quality of service with trust, quality of servicewith customer loyalty, and satisfaction of customer with customer loyalty. has a positive but not significant relationship, namely between trust and customer loyalty.
Keywords: Service quality, satisfaction of customer, trust, loyalty of customer, (PLS-SEM).
[1]. Parasuraman, A., Valarie A. Zeithaml, and Leonard L. Berry (1985), ―A Conceptual Model of Service Quality and Its Implications for Future Research,‖ Journal of Marketing, 49 (Fall), 41-50.
[2]. Crosby, Lawrence A., Kenneth R. Evans, and Deborah Cowles (1990), ―Relationship Quality in Services Selling: An Interpersonal Influence Perspective,‖ Journal of Marketing, 54 (July), 68-81.
[3]. Haryadi, Sarjono, Winda Julianita, (2015), Structural Equation Modelling (SEM) Sebuah Pengantar, Aplikasi Untuk Penelitian Bisnis, Jakarta : Salemba Empat.
[4]. Handi, Irawan, (2009), 10 Prinsip Kepuasan Pelanggan. Jakarta : Elex Media Komputindo.
[5]. Rangkuti, Freddy, (2013), Riset Pemasaran. Jakarta : Gramedia Pustaka Utama.

Paper Title :: The Impact of Positive Behavior Intervention Support (PBIS) on School Climate and Academic Performance: A Critical Literature Review of Evaluation Methods for PBIS Success
Author Name :: Bourhaba Othmane || Mhenna Rachid
Country :: Morocco
Page Number :: 339-347
Positive Behavior Intervention Support (PBIS) programmes are a tiered framework that provides a continuum of support to meet the behavioral and academic needs of students.
Studies indicate that PBIS effectively promotes positive student outcomes and improves school climate. However, almost all empirical studies on the effect of PBIS do not use the adequate statistical methods that can give a robust estimate of the effect of PBIS. We conducted a literature review to summarize the current literature. In this paper, we present evaluation methods that can be used in future research initiatives in this field of study.
Keywords: Difference-in-Difference, School climate, School performance, , PBIS, Support and positive behavior.
[1]. Benner, G. J., Nelson, J. R., Sanders, E. A., & Ralston, N. C. (2012). Behavior Intervention for Students with Externalizing Behavior Problems: Primary-Level Standard Protocol. Exceptional Children, 78(2), 181–198.
[2]. Bradshaw, C. P., Mitchell, M. M., & Leaf, P. J. (2010). Examining the effects of schoolwide positive behavioral interventions and supports on student outcomes: Results from a randomized controlled effectiveness trial in elementary schools. Journal of Positive Behavior Interventions, 12(3), 133–148.
[3]. Caldarella,P., Shatzer, R. H., Gray, K. M., Young, R & Young? E. L. (2011). The Effects of School-wide Positive Behavior Support on Middle School Climate and Student Outcomes. RMLE Online, 35(4), 1-14,
[4]. Fleming, C. B., Harachi, T. W., Cortes, R. C., Abbott, R. D., & Catalano, R. F. (2004). Level and Change in Reading Scores and Attention Problems During Elementary School as Predictors of Problem Behavior in Middle School. Journal of Emotional and Behavioral Disorders, 12(3), 130–144.
[5]. Gertler, Paul J.; Martinez, Sebastian; Premand, Patrick; Rawlings, Laura B.; Vermeersch, Christel M. J.. 2011. L’évaluation d’impact en pratique: World Bank.

Paper Title :: The effect of 4-week of barefoot and shod plyometric training on jump height, reactive strength index, and stiffness on female volleyball athletes
Author Name :: Costas Ntallas || Giorgos Zavolas || George Dallas
Country :: Greece
Page Number :: 348-355
The majority of technical skills performed by volleyball players during a volleyball match are jump actions, such as serving, attacking, blocking, all of which require significant lower-limb explosive power. Plyometric exercises (PE) such as drop jumps (DJs) are used to develop muscle strength, lower extremity stiffness and RSI. The purpose of the study was to compare the effect of 4-week plyometric training on jump height (JH), reactive strength index (RSI), and stiffness of the lower limbs, in female volleyball. Twenty-eight volleyball players aged 17 to 25 years volunteered to participate in the present study and were randomly divided into two equal groups (experimental group [EG] and control group [CG]). The EG trained bared by performing a specific plyometric training program lasting 4 weeks with a frequency of twice a week, while the CG performed the same program but wearing their athletics shoes. The evaluation was done with the application "MyJump2" one day before the start of the intervention program and one day after the end of the intervention program. The results showed no statistically significant interaction between time and group in none of the examined variables on shoes and bared. However, a significant main effect was found for time on shod (p = .001) and barefoot group (p = .001) on jump height (JH), reactive strength index (RSI), and stiffness. Conclusively, plyometric training produced significant improvement in stiffness, RSI and Tc after 7 weeks of intervention either in shod either in barefoot group. However, EG revealed further improvement in JH in shod condition.
Keywords: Plyometric training, reactive strength index, barefoot, stiffness, volleyball
[1]. Arampatzis, A., Schade, F., Walsh, M., and Brϋggemann, G. P. (2001). Influence of leg stiffness and its effect on myodynamic jumping performance. Journal of Electromyography and Kinesiology, 11(5), 355–364.
[2]. Barker, L. A., Harry, J. R., Mercer, J. A. (2018). Relationships between countermovement jump ground reaction forces and jump height, reactive strength index, and jump time. Journal of Strength and Conditioning Research, 32(1), 248-254.
[3]. Bonacci, J., Saunders, P.U., Hicks, A. (2013). Running in a minimalist and lightweight shoe is not the same as running barefoot: a biomechanical study. British Journal of Sports Medicine, 47, 387-392.
[4]. Brazier, J., Bishop, C., Simons, C., Antrobus, M., Read, M., Turner, A. (2014). Lower extremity stiffness: Effects on performance and injury and implications for training. Strength and Conditioning Journal, 36 (5), 103–112.
[5]. Butler, R. J., Crowell, H. P., Davis, I. M. (2003). Lower extremity stiffness: implications for performance and injury. Clinical Biomechanics, 18, 511–517.

Paper Title :: Cherán, Precedente Internacional para el Derecho de Autodeterminación los pueblos, y el Estructuralismo Latinoamericano
Author Name :: María Fernanda Gallegos Zambrano
Country :: Ecuador
Page Number :: 356-362
Cherán, principal municipio, ubicado en territorio de Michoacán de Ocampo, situada en los Estados Unidos Mexicanos [1], su población es netamente purépecha [2], la principal actividad económica radica en la agricultura y la Explotación Forestal. El 15 de abril del 2011, se produce un levantamiento indígena, liderado por mujeres como un acto anárquico para despojarse de corrupción, política, administración Estatal, narcoestado, violencia, delincuencia, deforestación de bosques y contaminación de sus aguas. Su particularidad radica en el impacto político – social, de carácter trascendental, para la autodeterminación de los pueblos latinoamericanos indígenas, precedente fundamental, que en la disciplina de las RELACIONES INTERNACIONALES se enfoca en los Estudios de Seguridad y Conflicto. El derecho de autodeterminación y libre determinación de los pueblos aparece en el año de 1945, mismo año que se elabora la carta de las Naciones Unidas y como piedra angular del concepto [3], incorporando este concepto al nuevo orden internacional. El objetivo radica en igualdad de los Estados soberanos, con enfoque a la problemática de un derecho colectivo, sino más bien lo inserta a un tema de ámbito internacional. A partir de 1960, la Asamblea General de la ONU, emite ya una Resolución [4]; sin embargo, un 14 de diciembre de 2010, en su cincuentenario, se celebra una reunión conmemorativa, donde se hace hincapié de este concepto, en sustento de la dignidad y el valor de la persona humana. El marco normativo internacional y de Derechos Humanos a nivel internacional se reconoce el impulso de estas influencias, en contextos de superación paradigmática integracionista de los propios ordenamientos constitucionales que fortifican mediante otros convenios adjuntos y la jurisprudencia latinoamericana, que determinan la libre forma de vida, la autonomía como prioridad del desarrollo y los usos y costumbres de cada una de las culturas de los pueblos y nacionalidades indígenas en Latinoamérica.
Keywords: Autodeterminación de los pueblos, Estructuralismo Latinoamericano, Relaciones Internacionales, Estudios de Seguridad y Conflicto, Derecho Indígena
[1]. MEXICO, el nombre oficial es Estados Unidos Mexicanos, se llama así porque está formado por 32 entidades federativas, de las cuales 31 son Estados y un Distrito Federal, que es la capital del país
[2]. El pueblo Purépecha es uno de los pueblos indígenas de México; aunque también se tienen evidencias que habitaron en el estado de Guerrero y Guanajuato. Actualmente, este pueblo sigue existiendo con su cultura y sus costumbres casi intactas, así como su origen lingüístico. TOMÁS, Casimiro Leco. La diáspora transnacional purépecha en Estados Unidos. Acta Universitaria, 2013, vol. 23.
[3]. BADILLA POBLETE, Elvira Isabel. El rol de las resoluciones de la Asamblea General de las Naciones Unidas en el proceso de creación del derecho internacional contemporáneo. 2015.
[4]. GENERAL, ONU Asamblea. Declaración sobre la concesión de la independencia a los países y pueblos coloniales. A/RES/1514 (XV). Recuperado de https://undocs. org/es/A/RES/1514 (XV), 1960. Constituyente, C. d. (2008). Constitución de la República del Ecuador
[5]. BRADING, David A. Orbe indiano: de la monarquía católica a la república criolla, 1492-1867. Fondo de Cultura Económica, 2017

Paper Title :: Judge’s Consideration in Assessing the Defendant’s Denial in a Case of Premeditated Murder (Decision No. 160/Pid.B/2020/PnLmg)
Author Name :: Muhammad Totti Firmansyah Atijani
Country :: Indonesia
Page Number :: 363-368
The purpose of writing this research is to find out Judge's considerations in assessing the Defendant's rebuttal are in accordance with the Criminal Procedure Code in Decision Number 160/Pid.B/2020/PnLMG. This research uses normative legal research which is prescriptive in nature. The research approach used is the case approach (case approach). The research sources used include primary legal materials and secondary legal materials. The legal material collection technique used is library research. The analysis technique used is a deductive syllogism which originates from the major premise and minor premise so that conclusions can be drawn. Based on the results of the study it can be concluded that Judge in assessing the Defendant's objection is in accordance with the Criminal Procedure Code
Keywords: Criminal Procedure Code, Crime of Premeditated Murder, Denial Right, Judge’s Legal Construction
[1] Grimaldi, F. W. 2019. Judex Facti acquittal as a result of ignoring directive evidence because the defendant revoked the statement in the investigator's dossier without relevant reasons (Study of Supreme Court Decision No. 997 K/PID/2016). Journal of Verstek 7 No. 3, 260.
[2] Harahap, M. 2012. Discussion of Problems in the Implementation of the Criminal Procedure Code; Examination of Court Sessions, Appeal, Cassation and Judicial Review. Jakarta: Sinar Grafika.
[3] Lamintang, P., & Lamintang, T. 2009. Special Offenses: Crimes that endanger public trust in letters, means of payment, evidence and justice. Jakarta: Sinar Grafika.
[4] Maitulung, & Franky. 2013. Handling of perpetrators of criminal acts of murder committed by psychopaths. Journal of lex Crimen. Vol. II. No.7.
[5] Mulyadi, Lili. 2007. Judge's Decision in Criminal Procedure Code. Bandung: Citra Adtya Bakti.

Paper Title :: The Determinants of Customer Satisfaction in the Sector of Fast Food
Author Name :: Karim Lyoussi, Lekbich Abdelaziz, Makhkhou Sanae, Jouad El Kaissouni
Country :: Morocco
Page Number :: 369-377
The performance and sustainability of a company is not only economic in nature, but also includes other dimensions: organizational, commercial, social, environmental and human. Today, other factors must be integrated, in particular quality and customer satisfaction. These magnitudes better reflect the economic conditions and growth prospects of a company. Since the 1980s, several marketing researchers have been interested in customer satisfaction (Dufer J. and Moulins J-L (1989), Labarbera P.A and Mazursky D. (1983), Ngobo P.V (1997), Oliver R.L (1997)). Recently, a financial perspective of customer satisfaction is emerging. Satisfaction is thus designated as one of the pillars of the company's financial sustainability. This article aims to address the determinants of customer satisfaction in the fast food sector, in a tourist city in southern Morocco. Its main contribution lies in two horizons; the first in academic terms, where researchers will understand and analyze various perspectives to consider when studying consumers; and on the other hand, at the management level, it provides a tool for problem solving and its pragmatic application in an increasingly competitive environment.
Keywords: satisfaction; quality of service, fast food
[1]. Abdul, R. M., & Zainal, A. (2016). The effect of customer perceived value on customer satisfaction: A case study of Malay upscale restaurants. Malaysian Journal of Society and Space, 12(3), 58-68.
[2]. Aeker, D., & Jacobson, R. (1994).The financial information content of perceived quality. Journal of Marketing Research, 31(2), 191-201.
[3]. Al-Tit, A. (2015). The Effect of Service and Food Quality on Customer Satisfaction. Asian Social Science, 11(23), 129-139.
[4]. Anderson, E.W., Fornell, C., & Lehmann, D.R. (1994). Customer satisfaction, market share and reliability: Findings from Sweden. Journal of Marketing, 58(3), 53-66.
[5]. Aurier, P., Evrard, Y., & N´Goala, G. (2004). Understand and measure the value of the point of view of the consommateur. Research and Applications in Marketing, 19(3), 1-20.

Paper Title :: The Effect of Funding Decisions, Dividend Policy, Profitability, and Corporate Social Responsibility on Company Value
Author Name :: Maharani Shinta Dewi || Wahyono
Country :: Indonesia
Page Number :: 378-385
This study aims to analyze and examine Funding Decisions, Dividend Policy, Profitability, and Corporate Social Responsibility on Company Value. This research is quantitative research by processing research data using statistics. Quantitative data is obtained by using secondary data in the form of financial reports and company annual reports. This research is proven by testing the hypothesis using statistical analysis methods with multiple linear regression analysis assisted by using the SPSS application. The population in this study are companies in the food and beverage industry that are listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The sampling technique in this study used a purposive sampling method,
Keywords: Funding Decisions, Dividend Policy, Profitability, Corporate Social Responsibility, Company Value
[1] Bahrun, MF, Tifah, T., & Firmansyah, A. (2020). The influence of funding decisions, investment decisions, dividend policies, and free cash flow on firm value. Unified Scientific Journal of Accounting, 8(3), 263-276.
[2] Brigham, E., & Houston, JF (2001). Financial management II. Jakarta: Salemba Empat.
[3] Brigham, E, F., and Houston, J, F. (2015). Fundamentals of Financial Management. Jakarta: Salemba Empat.
[4] Eight, E. Brealey, Myyears, and Marcus. 2008. Fundamentals of Corporate Financial Management. Fifth Edition. Volume Two. Translator Bob Sabran MM. Jakarta: Publisher Erlanggaa Fahmi. 2013. Analysis of Financial Statements. Alphabet. Bandung. Fred Weston, J. and E. Copel and, Thomas. 1991. Financial Management, Volume 1.
[5] Gumanti, T. 2013. Critical Analysis of Financial Statements. PT. King of Grafindo Persada. Jakarta.

Paper Title :: Satisfaction with health services and its consequences on the quality of life of patients
Author Name :: Shems-eddine Lehmer || Lekbich Abdelaziz || Marra Youness || Jouad El Kaissouni
Country :: Morocco
Page Number :: 386-395
Objective: to associate satisfaction with health services and health-related quality of life (HRQoL). We conducted a cross-sectional descriptive study with 300 adult patients in 2023. We conducted a survey on: socio-demographic variables, health services (affiliation, type and satisfaction) and HRQoL (WHOQOL-BREF questionnaire). Data were analyzed from proportions and association by OR and nominal logistic regression. Results: 90% of the sample correspond to adults over 40, 51.6% men, 94.2% have health services, 66.7% public and only 12.5% have multi-risk plans , 64.6% feel satisfied with their health services but being over 40 and less than 10 years of education has a negative impact on HRQOL (OR: 1.68; p= 0.04, OR: 2 .7, p= 0.001 respectively); During the multivariate analysis, the level of patient satisfaction was influenced largely by factors such as: the level of education, the respect of previous appointments and the satisfaction with life in general. Since patients are more susceptible to the ease of making appointments, the behavior of health personnel, the delays in waiting times, it would be more judicious to assess patient satisfaction more frequently in order to improve these aspects and the image of the health facility
Keywords: health services, quality of life, public health, patient satisfaction.
[1]. Cleary PD, Mc Neil B J . Patient satisfaction as an indicator of quality care. Inquiry1988;25(1):25–36.
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[5]. Abodunrin O, Akande T, Osagbemi G. Awareness and perception toward referral in health care: A study of adult residents in llorin, Nigeria. Annals of African Medicine 2010; 9(3):176-180.

Paper Title :: The impact of service quality in the attractiveness of a rural tourist destination: case of two rural municipalities in Morocco
Author Name :: This Maryem || Safae Sahbi || Sanaa Makhkhou || Jaouad El Kaissouni
Country :: Morocco
Page Number :: 396-401
Tourism is a source of income par excellence that offers growth opportunities to geographical areas with high tourism potential. The aim of this article was to determine the relationship between the quality of service in tourist accommodation, catering and transport enterprises with customer satisfaction in two rural communes in southern Morocco. Due to the nature of the variables, it is a subjective, non-experimental, cross-sectional study, at a correlational level and due to the way of processing the information, it is quantitative. The instrument used has a coherence and Cronbach's alpha coherence indicator of 0.920 for the part of the questionnaire corresponding to dwellings; 0.902 in restaurants and 0.914 for means of transport. To determine the quality of service, the dimensions of the ServQual model were used and to determine the level of satisfaction, the unidimensional approach was used. The results show that the quality of accommodation services is significantly related (Sig. < 0.05) to tourist satisfaction. It is concluded that the services provided by the tourist accommodation are of high quality, while the restaurants present favorable and unfavorable aspects, and that the means of transport provide a deficient service.
Keywords: Quality of service; tourist satisfaction; accommodation; Catering; means of transportation.
[1]. Alén, M. E.., and Fraiz, J. A. (2006). Relationship between quality and consumer satisfaction. Its evaluation in the field of thermal tourism. European Management and Business Economics Research, 12(1), 251-272
[2]. Anderson E.W. et Sullivan M.W. (1993), The antecedents and consequences of customer satisfaction for firms, Marketing Science, 12, 125-143.
[3]. Audrain A.F. (2000), Proposition d’un cadre conceptuel des déterminants de la contribution des attributs à la satisfaction, 16ème Congrès de l’Association Française de Marketing, Montréal, l’Association Française de Marketing, Deauville, France, Actes sur CD-Rom.
[4]. Barry C. (2008), Design unique, hôtel unique, expérience unique,, consulté le 12/12/2009.
[5]. Bodet G. (2009), An investigation of the influence of consumer value on service elements’ contributions to satisfaction, Journal of Targeting, Measurement and Analysis for Marketing, 17, 3, 205-228.

Paper Title :: Critical Analysis of the potential Relationship between Innovation and Performance in SMEs
Author Name :: Sanaa Makhkhou || Safae Sahbi || This Maryam || Jouad El Kaissouni
Country :: Morocco
Page Number :: 402-415
The ability of SMEs to innovate is generally recognized as a guarantee of their competitiveness. In our article, innovation is studied as a source of performance in the context of Small and Medium-Sized Enterprises (SMEs), by analyzing in particular the impact of innovation support. This article shows that (i) the two concepts refer to different contents; (ii) performance is mainly measured by distant (financial) indicators; (iii) the nature of the interdependence between innovation and performance is not unequivocal. Given the weight of contextual variables, we show the interest of adopting a broader view of innovation and performance in small firms, taking advantage of the diversity of performance and innovation characterizations, and by adopting an agnostic approach that will not establish a priori any relationship between them. This article proposes an extension of the concept of innovation and performance through the mobilization of specific indicators for small businesses and describes a methodology to measure and weigh and equip the researcher to better understand the interactions between these variables. In this way, we contribute to a critical denaturalization approach to empowering small businesses and, in general, public and regulatory authorities, of narrow performative standards.
Keywords: Innovation, Performance, Indicator, SME
[1]. AïT RAzoUK, A. (2011). High-performance work systems and performance of French small and medium sized enterprises: examining causal order. International Journal of Human Resource Management, 22(2), 311-330.
[2]. AïT RAzoUK, A. et BAyAD, M. (2010). Evolution of the practices of human resource management in France towards a strategic model : rhetoric or reality ? International Journal of Human Resource Management, 21(8), 1207-1227.
[3]. AJzeN, M. (2013). Belgium : ERM comparative analytical report « Public policy and support for restructuring in SMEs’ ». Récupéré le 29 avril 2016 sur le site de l’European Foundation for the Improvement of Living and Working Conditions: be1208011q.htm.
[4]. ALLANI-SoLTAN, N., ARCAND, M. et BAyAD, M. (2005). La gestion stratégique des ressources humaines: un déterminant de l’accroissement du niveau d’innovation des entreprises françaises. Revue internationale sur le travail et la société, 3(2), 602-638.
[5]. ALLoUCHe, J. et LARoCHe, P. (2005). A Meta-analytical examination of the link between corporate social and financial performance. Cahiers de recherche du GREGOR, mars, 1-31.

Paper Title :: Analysis of the effectiveness of the transmission of BCEAO monetary policy in WAEMU countries through the interest rate channel: an empirical study in Panel VAR
Author Name :: Serigne Moussa Dia
Country :: Senegal
Page Number :: 416-426
The paper describes an empirical analysis of the effectiveness of monetary policy in the West African Economic and Monetary Union (WAEMU). The data were subjected to a stationarity test to determine the time series trend. The results showed that the consumer price index is integrated of order 1, while the Gap and MMR data series have a constant trend. The results of the panel VAR model estimation showed that the policy interest rate does not significantly influence inflation or economic activity. The response functions also showed that monetary policy does not have a direct impact on economic activity in the WAEMU. These results can be explained by the weak connection between the banking sector and the real sector, the low level of financial development, the excess liquidity of banks and the lack of competition in the banking market.
Keywords: WAEMU, monetary policy, panel VAR model, stationarity test, effectiveness of monetary policy.
[1]. Adenikinju, A., & Olomola, I. (2015). An Assessment of the Impact of Fiscal and Monetary Policies on Economic Cycles in the West African Economic and Monetary Union. International Journal of Economics and Financial Issues, 5(4), 809-818.
[2]. Adenikinju, A., &Olomola, I. (2013). Evaluating the Response of Economic Cycles to Monetary and Exchange Rate Policies in the West African Economic and Monetary Union. International Journal of Economics and Management Science, 2(1), 25-36.
[3]. Akinbobola, B. A., & Adebiyi, A. T. (2021). Exchange Rate Regimes and the Transmission Effects of Monetary and Fiscal Policy in the West African Economic and Monetary Union. International Journal of Economics and Financial Issues, 11(3), 443-457.
[4]. Akinbobola, B. A., & Adebiyi, A. T. (2020). An Assessment of the Effects of Monetary and Fiscal Policies on Economic Cycles in the West African Economic and Monetary Union. International Journal of Economics and Financial Issues, 10(3), 294-309.
[5]. Akoboua, Eric (2015). "Essays on the Dynamics of Monetary and Fiscal Policy Interactions in Developing Countries." Unpublished Ph.D. Thesis, University of Manchester, Manchester, UK.

Paper Title :: Determinants of Audit Delay in Companies Listed on the Jakarta Islamic Index for the 2019-2021 Period
Author Name :: Rahmalia Salsa Askadina || Mujiyati
Country :: Indonesia
Page Number :: 427-435
This study aims to measure company size, profitability, audit opinion, public accounting firm size, and operating complexity on audit delay. This type of research is explanatory research with a quantitative approach. This study chose companies listed on the Jakarta Islamic Index for the 2019-2021 period as the population. This study took 61 samples from public companies using purposive sampling method. The data was analyzed using Multiple Regression Analysis which includes descriptive statistics, classical assumption tests, and hypothesis testing (multiple linear regression, simultaneous test, partial test, and coefficient of determination test). The results of this study prove to be useful and efficient. Based on the test results in this study, it can be concluded that operating complexity affects audit delay. Meanwhile, company size, profitability, audit opinion, and public accounting firm size have no effect on audit delay.
Keywords: audit delay, company size, profitability, audit opinion, public accounting firm size, operating complexity
[1] Anam, H., & Julianti, E. (2019). Audit Delay. Jurnal GeoEkonomi, 10(2).
[2] Badruzaman, D. (2019). PENGARUH UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015)”. SENTRALISASI, 8(1).
[4] Gustini, E. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Jenis Industri terhadap Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 11(2).
[5] Ibrahim, F. R., & Zulaikha. (2019). Audit Report Lag: Faktor €“ Faktor Pengaruh Dan Dampaknya Terhadap Respon Pasar Pada Saham Perusahaan Manufaktur Yang Beredar (Studi Empiris Pada Perusahaan Manufaktur Indonesia). Diponegoro Journal of Accounting, 8(4).

Paper Title :: The Influence of Perceptions on Presentation of Financial Statements, Accounting Knowledge and Tax Compliance of MSME Actors on the Preparation of Financial Statements with Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM)
(Case Study on MSME trade clusters in Surakarta City)
Author Name :: Exsy Nur Suci Pratiwi || Lintang Kurniawati2
Country :: Indonesia
Page Number :: 436-443
MSMEs (Micro, Small and Medium Enterprises) are the drivers of Indonesia's economy because most of these business actors come from family industries or home industries. The customers come from all walks of life , especially the lower middle class. This study aims to determine and analyze the influence of perceptions on the presentation of financial statements, accounting knowledge, and tax compliance of MSME actors on the preparation of financial reports according to SAK EMKM. This type of research is quantitative research using primary data. The population in this study were micro, small and medium enterprises (UMKM) trading clusters in Surakarta City. Determination of the number of samples using the slovin formula in order to obtain a total sample of 100 people. Data collection was carried out through the simple random sampling method by distributing questionnaires. The data analysis technique used is multiple regression analysis technique. The results of this study indicate that the variable perception of the presentation of financial statements has an effect on the preparation of financial reports according to SAK EMKM for MSME trade clusters in Surakarta City , while the accounting knowledge and tax compliance variables for MSME actors influence the preparation of financial reports according to SAK EMKM for MSME trading clusters in the City. Surakarta.
Keywords: Perceptions of preparing financial statements, knowledge of accounting, tax compliance, preparation of financial reports, MSMEs
[1] Badria, N., & Diana, N. (2018). Perceptions of MSME Actors and Socialization of SAK Emkm on the Implementation of Financial Statements Based on SAK EMKM 1 January 2018 (Case Study of MSME Actors throughout Malang). Scientific Journal of Accounting Research. Vol. 7 No. 1.
[2] Darmawati, D., & Oktaviani, AA (2018). The influence of the application of MSME accounting on MSME e-Commerce taxpayer compliance. National Seminar on Scholars, 919- 925.
[3] Aryobimo, PT, & Cahyonowati, N. (2012). The Effect of Taxpayer Perceptions of Fiscal Service Quality on Taxpayer Compliance with Taxpayer Financial Conditions and Risk Preference as a Moderating Variable (Empirical Study of Individual Taxpayers in Semarang City). Diponegoro Journal Of Accounting, Vol. 1 No. 1, 759-770
[4] Bella Silvia, et al. (2019) “Analysis of Factors Influencing MSME Entrepreneurs' Perceptions of EMKM SAK-Based Financial Statements. Journal of Economic Business Analysis. Vol. 17 No. 1.
[5] Dede Sunaryo, et. al,. "The Influence of Perceptions of Micro, Small and Medium Enterprises Regarding Accounting, Accounting Knowledge, and Business Scale on the Use of Accounting Information", Competitive Journal of Accounting and Finance, Vol.5 No.1, 2020, h. 48.

Paper Title :: The Impact of Service Quality on Customer Satisfaction: A Case Study of an Elevator Marketing and Repair Company
Author Name :: Lyoussi Karim || Sahbi Safae || Aboudrar Safa || Jouad El Kaissouni
Country :: Morocco
Page Number :: 444-452
The purpose of this study is to study the impact of service quality on customer satisfaction. And since customer satisfaction is recognized as one of the most important quality dimensions and key indicators of success in any business activity, this article reports the results of a research carried out in a company dedicated to the installation, l maintenance and repair of lifts in the city of Casablanca, Morocco. Its objective was to assess the impact of service quality on customer satisfaction using an instrument based on the SERQUAL model which considers service quality, the ACSI index which assesses customer satisfaction and the KANO model. which determines what requires the service. We chose a sample of 160 customers who had already benefited from the services of a company operating in the field. After determining the adequacy of the sample, four dimensions were identified by factor analysis: responsiveness, security, trustworthiness and empathy, and general aspects. Similarly, the impact of service quality on customer satisfaction was assessed in the case studied.
Keywords: Quality of service, customer satisfaction, SERVQUAL model, KANO model and ACS
[1]. Al-Hashedi, A., Abkar, S. (2017). the Impact of Service Quality Dimensions on Customer Satisfaction in Telecom Mobile Companies in Yemen. American Journal of Economics, 7(4), 186-193.
[2]. American Customer Satisfaction Index (2017). the Science of Customer Satisfaction.
[3]. Angelova, B., Zekiri, J. (2011). Measuring Customer Satisfaction with Service Quality Using the American Customer Satisfaction Model (ACSI Model). International Journal of Academic Research in Business and Social Sciences, 1(3), 232- 258.
[4]. Awad, M. (2012). An application of the American Customer Satisfaction Index (ACSI) in the Jordanian mobile phone sector. thee TQM Journal, 24(6), 529-541.
[5]. Bhatt, A., Bhanawat, D. (2016). Service Quality in Retail - a Literature Review. International Journal for Research in Business, Management and Accounting, 2(3), 27-35.

Paper Title :: The Relationship between Learning Culture and Learning Agility in Leaders
Author Name :: Hesikia Adenina Radiksa Ismayajati || Lucia Trisni Widhianingtanti
Country :: Indonesia
Page Number :: 453-459
This research was conducted to examine the relationship between learning culture and learning agility. The study utilized a quantitative method, and 128 respondents were obtained from various organizations in Semarang. The analysis method used was Spearman's correlation, which is employed to measure the relationship between two ordinal or nominal variables. The measurement tools used were the Learning Agility Questionnaire with 17 items (α = 0.917) and Organizational Learning Culture (OLC) with 8 items (α = 0.842). The results of the study showed a significant relationship between learning culture and learning agility (p = 0.637, p > 0.005). Further research should consider using a larger sample size to draw more conclusive findings regarding the broader population of companies in Indonesia.
Keywords: Learning agility, learning culture
[1] Azahari, H., Fantini, E., Bisnis, A., & Negara, A. (2021). Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan pada Perusahaan Fintech Pendanaan Xyz di Era Vuca Prosiding Seminar STIAMI. Prosiding Seminar STIAMI (2021) 8(2) 115-123, 8(2), 115–123.
[2] Bakti, R. (2022). Implementasi Peran Pemimpin Dan Human Resources Dalam Organisasi Di Masa VUCA. Jurnal Keuangan Dan Bisnis, 1(1).
[3] Bates, R., & Khasawneh, S. (2005). Organizational learning culture, learning transfer climate and perceived innovation in Jordanian organizations. International Journal of Training and Development, 9(2), 96–109.
[4] Broecher, J. (2019). Creating Learning Spaces. Creating Learning Spaces, April.
[5] Dai, G., De Meuse, K. P., & Tang, K. Y. (2013). The role of learning agility in executive career success: The results of two field studies. Journal of Managerial Issues, 25(2), 108–131.

Paper Title :: The Influence of Internal & External Factors on Online Purchases through E-Commerce
(Case Study on Accounting Students Class of 2019 at University in Surakarta)
Author Name :: Amarta Setya Wijaya || Erma Setyawati
Country :: Indonesia
Page Number :: 460-468
Basically, purchasing decisions are an individual behavior (customers) to make a purchase or transaction, the number of consumers in making purchasing decisions is one of the benchmarks for achieving producer goals. Customers are often faced with several problems in buying an item that causes consumers to be smart in considering before making decisions in purchasing. This study aims to analyze the influence of gender diversity, shopping motivation, discounts, electronic word of mouth (E-WOM), and lifestyle considerations. Researchers use quantitative methods by distributing questionnaires to respondents using Google Form. Researchers use quantitative methods by distributing questionnaires to respondents using Google Form. The respondents in this study were active students of the Class of 2019 majoring in Accounting, Faculty of Economics and Business at universities in Solo. The data analysis method in this study uses multiple linear analysis methods. The results of the study proved that shopping is motivation. discounts, E-WOM, and lifestyle considerations influence online purchasing decisions through e-commerce. While gender diversity does not affect online purchasing decisions through e-commerce.
Keywords: Online purchasing decisions, shopping motivations, discounts, E-WOM, lifestyle considerations
[1] Agustin, D. R., Budiwati, H., & Irwanto, J. (2019). Pengaruh Gaya Hidup , Kualitas Produk dan Variasi terhadap Keputusan Pembelian Keputusan Pembelian Produk Peneng ( Studi Kasus pada Konsumen CV MILI ARTA Lumajanga ). 17–21.
[2] Anggira, R., & Nurfebiaraning, S. (2020). Pengaruh persepsi dan gaya hidup cashless terhadap keputusan pembelian pada shopback di bandung. 7(2), 7432–7458.
[3] Aqmarina, and Zulva Indira Wahyuni. 2019. “Pengaruh Motivasi Hedonic Shopping Dan Adiksi Internet Terhadap Online Impulse Buying.” TAZKIYA: Journal of Psychology 6(2):153–66. doi: 10.15408/tazkiya.v6i2.10990.
[4] Aslichah, Dwijayani, H., Rahayu, B., & Junianto, F. N. (2022). Pengaruh Kualitas Produk dan Harga Terhadap Keputusan Pembelian Pada Toko Online Sandi Group Di Shopee . eBa Journal, 1-11.
[5] Assyfa, L. N. (2020). Pengaruh Uang Saku, Gender Dan Kemampuan Akademik Terhadap Perilaku Pengelolaan Keuangan Pribadi Mahasiswa Akuntansi Dengan Literasi Keuangan Sebagai Variabel Intervening. Platform Riset Mahasiswa Akuntansi (PRISMA), 01(01), 109–119.

Paper Title :: Psychometric Validation of the ASC-ASD Anxiety Scale in Children with Autism Spectrum Disorder
Author Name :: Elsa M. Castañeda Mikrukova || PhD. Manuel Ojea Rúa
Country :: Spain
Page Number :: 469-474
The knowledge, diagnosis and treatment of clinical anxiety in people considered within the autism spectrum is a challenge since most of the instruments are designed based on research variables for people outside the autism spectrum. A total of 91 parents of children between 6 and 18 years of age, diagnosed with ASD in Metropolitan Lima participated in this study. In this sense, the general objective of this study is the validation of the anxiety scale: ANXIETY SCALE FOR CHILDREN WITH ASD (ASC ASD-P) in relation to anxious behaviors in people with ASD. The results show a significant validity of the Scale content; however, there are discrepancies in the allocation of reagents to the corresponding dimensions. The Exploratory Factor Analysis and the Alpha Values of Anxiety present the following data: 1) Anxiety due to Uncertainty (McDonald’s: .86 and Cronbach's Alpha: .85); 2) Performance Anxiety (McDonald’s: .81 and Cronbach's Alpha: .81); 3) Anxious Arousal (0.86 McDonald’s: .86 and Cronbach's Alpha: .8). Separation anxiety is excluded from the analysis due to its low factor value. These data allow us to affirm that the scale to evaluate the presence of ASC-ASD clinical anxiety, parent version, has adequate psychometric properties for the predictive measurement of anxiety in people with Autism Spectrum Disorder (ASD).
Keywords: Autism Spectrum Disorder, Clinical Anxiety, Anxiety Scale Validation.
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[2]. Carmo, J. C., Duarte, E., Souza, C., Pinho, S., & Filipe, C. N. (2017). Brief Report: testing the impairment of initiation processes hypothesis in Autism Spectrum Disorder. J Autism Dev Disord, 47, 1256-1260. DOI 10.1007/s10803-017-3031-6
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[5]. Golan, O., Haruhi- Lamdan, N., Laor, N., & Horesh D. (2020). The comorbidity between autism spectrum disorder and post-traumatic stress disorder is mediated by brooding rumination. Autism, 26(2), 538- 544. DOI: 10.1177/13623613211035240

Paper Title :: The Role of Islamic Finance in Mitigating the Economic Impact of the Coronavirus Pandemic
Author Name :: Salma Drissi
Country :: Morocco
Page Number :: 475-486
The spiral of economic losses felt around the world from the coronavirus continues to deepen. From a health crisis to an economic pandemic affecting billions of people, the coronavirus has brought the global economy to a screeching halt by disrupting supply chains, declining investment and consumption, causing damage colossal to VSEs and SMEs, not to mention the spectacular increase in the unemployment rate due to the slowdown in economic activity.
Deemed to be low risk and based on the sharing of benefits but also losses in the event of a crisis, Islamic finance could have a determining role in countering the power of the pandemic in order to minimize its socio-economic impact on households and small and medium-sized companies thanks to a range of well-adapted financing instruments.
The objective of our article is to highlight the pioneering role that Islamic finance can play in combating the pandemic power COVID 19 for the case of Morocco. In this regard, the present work explores the potential of Islamic finance instruments in mitigating the economic and social effects of the pandemic on both businesses and households.
Keywords: COVID-19, Islamic finance, Financing instruments, pandemic, economic conditions.
[1]. ABEDIFAR, P., MOLYNEUX, P. & TARAZI, A. 2013. Risk in Islamic banking. Review of Finance, 17, 2035-2096.
[2]. ADRAOUI, M., ROUGGANI, K. & AMINE, N. B. 2016. La finance islamique et le financement des PME au Maroc/Islamic finance and the financing of SMEs in Morocco. International Journal of Innovation and Applied Studies, 18, 736.
[3]. AHMED, A. 2010. Global financial crisis: an Islamic finance perspective. International Journal of Islamic and Middle Eastern Finance and Management.
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[5]. AIT ADDI, R., BENKSIM, A., AMINE, M. & CHERKAOUI, M. 2020. COVID-19 outbreak and perspective in Morocco. Electron J Gen Med. 2020; 17 (4): em204.

Paper Title :: Tax Incentive and Stimulus Policy as Government's Support for National Economic Recovery during Covid-19 Pandemic
Author Name :: FC Susila Adiyanta || Sri Nurhari Susanto
Country :: Indonesia
Page Number :: 487-494
The purpose of this study was to explain the urgency and implementation of tax incentives and stimulus policies during the Covid-19 pandemic. Using an empirical approach, this study come into the following conclusions: 1) The urgency of Government determining tax incentives and stimulus policies for national economic recovery during the Covid-19 global pandemic is one of the concrete steps for allocation, distribution, stabilization, and increment economic growth to ensure distribution level of income and welfare of the people affected by the pandemic; 2) Tax incentives and stimulus policies implementation for national economic recovery includes various policies, measures, and concrete Government actions as an effort form to save national health system and economy, especially focus on spending upon health, social safety nets, national economy recovery, and communities affected by the global Covid-19 pandemic. Research recommendations: 1) The implementation of tax incentives and stimulus policies for national economic recovery must be supported by an accurate, transparent, and accountable database; 2) The implementation of tax incentives and stimulus policies as an allocation and distribution system of welfare for the community must always be monitored and evaluated by public; 3) Government facilitation to communities affected by the global Covid-19 pandemic in accessing tax incentives and stimulus policies should be done in a professional manner.
Keywords: tax incentives and stimulus, national economic recovery policy, covid-19 pandemic
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Paper Title :: Changing the Lives of the Filipino Teachers and Students: Participants’ Perceptions of the PLDT Infoteach Outreach Program
Author Name :: Emely M. Amoloza
Country :: Philippines
Page Number :: 495-500
As part of its role in serving the nation, the University of the Philippines Open University (UPOU) has collaborated with various institutions in implementing projects that support community development. One of which is the PLDT Infoteach Outreach Program. To enable the participants to acquire the essential digital skills for 21st century teaching, learning, and working is the program’s goal while changing the lives of Filipino teachers and students is the program’s aspiration. This study focused on the third phase of the PLDT Infoteach Outreach Program and sought to present the participants’ perceptions of the PLDT Infoteach Outreach Program. Applying a case study method, this research made use of various available data that were gathered from messages, focused group discussions, and participant observations. Data were analyzed using thematic analysis. The results of this study showed that the participants have positive perceptions of the project; they feel grateful for the knowledge gained and the extended assistance. A complete list of the participants’ comments and recommendations on improving the modules, training, schedule, quiz, and program were included in this paper. Constant communication among partner institutions, conduct of FGDs, and cascading the training were the best practices identified by the participants.
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