One solution of the state-space model is to see the causal relationship between one and more variables. This model can be used as a statistical basis for modeling movements, for example, carbon variables and other variables that may be related in the form of financial construction. Research looking for...

Audit quality determines how much accuracy the report has in presenting information for external parties of the company as a basis for decision-making. The phenomena associated with auditors in accounting decrease public confidence in the quality of auditors. In its development, audit quality is strongly...

Islamic cooperatives are built to provide funding for micro-scaled entities and low-income societies, but their markets are claimed by bigger Islamic and conventional financial institutions. To adapt to the competition, entities should properly adjust strategies from the available resources and entities’...

Environmental awareness is an important consideration for business owners today. The company's current focus is on efforts to promote environmental awareness, such as the use of environmentally friendly resources and the formulation of waste disposal policies. It is the responsibility of an accountant...

In the capital market sector, dividend policy is an action that is difficult to predict because many essential vital aspects need to consider. One aspect of the dividend policy is stock returns. Based on these essential aspects, the researcher aims to investigate the effect of the rate of return on investment...

Agency cost is an economic concept that refers to the costs associated with the relationship between the “principal”, and the “agent”. There are many things that can affect agency cost. This article aims to discuss several corporate governance factors that can affect agency costs, these factors include:...

This study aims to analyse the resilience of Islamic banks’ financial performance during the era of the COVID-19 crisis and the recovery compared to conventional banks. Islamic banks are unique as they do not use an interest system, but instead a profile/loss-sharing system which reflects their religious...

Social pressure causes individuals to behave in a way that deviates from company values. Individuals who experience very strong pressure from both superiors and peers will increase the individual’s chances of committing unethical actions (budgetary slack). But on the other hand, several studies show...

Economic variables such as; Current Ratio (Ratio), Return on Assets (Percent), and Debt to Equity Ratio (Percent), are suspected to be factors that can affect the payout ratio dividend payment policy in companies in Indonesia’s LQ45 index. Considering the preceding context and prior study, researchers...

The growing e-commerce businesses in Indonesia brought challenges in the value-chain strategies. The business players were currently facing the expensive logistics cost and complicated administrative procedure. There’s an urgency to develop the integrated information system to reduce these barriers....

The existence of Covid-19 has caused many companies to experience losses and experience financial distress. This condition makes some company managers take steps to practice fraud financial report so that the company continues to reflect good performance, namely by maximizing profits. This study aims...

The presence of e-commerce has changed consumer shopping behavior, and each consumer has different shopping behaviors based on their dispositions and psychological status, including emotional intelligence, which is seen as playing a role in determining consumer behavior in the online environment. Related...

This study aims to analyze the effect of income on business capital, working hours, length of business and halal certification in West Lampung Regency. This study uses primary data with a total of 30 respondents of ground coffee IKM in West Lampung Regency using multiple linear regression models. The...

Tourism in general plays a vital role in the development of a region. In addition, tourism is also a priority sector for the Indonesian government to help the country’s economic growth. This is because tourism has contributed quite a lot. The contribution of the tourism sector plays an important role...

The agricultural sector in Indonesia is an important sector in the national economy, but its role in the formation of GRDP in most regions has begun to decline. This was followed by a decrease in the area of harvested land. The purpose of this study is to look at the agricultural sector and sub-sector...

Internet users in Indonesia are experiencing growth along with the entry of the 4.0 industrial revolution because of the many benefits that are felt by using the internet network. Social media is one of the platforms that is widely used, reaching 68 percent of the total population in Indonesia. The emergence...

The subject of the study is the formation of monetary and financial crises in emerging markets. The author’s classification of crises is proposed, and the main mechanisms for the formation of financial instability are also given. The article discusses the issues of cross-border international capital...

The Phillips curve explains that governments’ policies to control inflation will increase unemployment rates. However, financial technology (fintech) may lead to a positive relationship between inflation and unemployment. Fintech will arguably cause low inflation and unemployment rates. This study seeks...

Disclosure of executive compensation has not been widely carried out in Indonesia. There are many factors that affect executive compensation. This research analyzes profitability, credit quality, and the Covid-19 pandemic on executive compensation in banking companies in Indonesia. This study is a quantitative...

The purpose of this study is to determine the mediating role of self-efficacy on relation between entrepreneurial resources and network with entrepreneurial intention. This study is quantitative cross-sectional research where the data collected from 150 well-known private university students in Tangerang...

Multidimensional poverty is an approach used to explain poverty from another point of view. Poverty is commonly measured by the benchmark poverty line (monetary poverty), which is based on the amount of expenditure for a group of consumer goods. Usually, different poverty calculation methods will produce...

The COVID-19 pandemic has raised the assumption that the market has systematic risk or negative beta so that the formation of an asset portfolio will not be effective in dealing with the risk of loss. However, the rapid recovery of some stock markets in several countries as the outbreak escalates has...

Giving rewards is very effective to improve one's performance. In addition, the provision of rewards can also foster motivation and work performance. The purpose of giving rewards is to grow and improve higher quality performance results and positive behavior in carrying out the work entrusted by...

Belung Village, Malang Regency, has excellent potential in the livestock sector. However, livestock waste management is still traditional, and some are disposed of directly into the river. This study looks at the livestock community's role as a social capital booster in managing livestock waste...

RSU HKBP Balige is one of the private hospitals that has been working with the BPJS since 2014. The challenge for hospitals today is how the available resources can provide the best service with a low-cost operational service process. One thing that can be improved is patient satisfaction, which can...

The budget in the political year always attracts attention, it is a way to attract attention so that the incumbent gets the vote of the electorate. The lack of widespread public interest in local government and the consistently disappointing turnout at local elections belies the intensity, excitement,...

A critical aspect of service company marketing is customer service selection decisions and customer satisfaction indicators. This study investigates how service quality and price affect customer satisfaction. This study uses a cross-sectional approach, with the number of respondents being 100 local tourists...

Digital transformation has reached all business areas regarding the process, products, and services. One of the areas that is also concerning to this transformation urgency are libraries. Since the pandemic of Covid-19 limited physical access, library with its role to give their resources and services...

The Covid-19 pandemic has caused several economic conditions to experience obstacles, especially related to the distribution of rice to the community. Indirectly this can have an impact on the availability of the selling price of rice to the community. The purpose of this article is to analyze the events...

This study aims to analyze procyclicality in credit for the banking sector and how the credit growth and GDP growth respond to banking performance shocks and interest rates. This study used the VAR/VECM method and used time series data with quantitative and descriptive approaches. The results of this...

Local Economic Development (LED) revitalization aims to change the views of the Central Government, Regional Governments, Non-Governmental Organizations, and the community so that Local Economic Development (LED) becomes an economic instrument based on local resources to improve the welfare of local...

Mutual funds are the most popular way to invest on the capital market, even though there are other options. Most of the time, investors use their analytical and math skills to decide what to invest in. But many studies on behavioral finance have shown that investors tend to act irrationally when making...

Environment is one of three pillars of SDGs in addition to economy and society. Human activities have harmed the environment, which must be remedied by humans engaging in pro-environmental behaviors. University can perform a fundamental role in promoting pro-environmental behaviors for sustainable development....

Fraud in the government sector does not only mean corruption, but can also be interpreted as actions taken by public officials and other parties who are involved in unfair and illegal actions in using the trust that is authorized and given by the community for the benefit of certain parties. The current...

This study aims to examine the influence of the implementation of COVID-19 health protocols and workload on nurses’ performance in hospitals in East Lampung with work motivation as a mediator. It utilized an explanatory quantitative approach with a causal type, involving a sample of 210 respondents....

Carbon emissions disclosure in Indonesia is low. This research attempts to examine the determinants of carbon emission disclosure in a corporate governance perspective empirically with the variables as follow: managerial ownership, female director size, directors job specifications, independent commissioner...

This studyi aims to provide empirical evidence by examining the effect of covid-19, managerial ownership, institutional ownership, number of directors, and independent commissioners on the timeliness of the company'si annual financial reporting. Timely financial reporting is an important factor...

This study aims to analyze the spatial relationship of the Environmental Quality Index (IKLH) of the provinces on the island of Sumatra in 2013–2019. Another objective of this study is to analyze the effect of the primary sector's Gross Regional Domestic Product (GRDP), population, and number of...

This study examines the influence of organizational justice on task and contextual performance, with job satisfaction as a mediation. Task performance is a performance that is directly related to the main task of the job. Meanwhile, contextual performance is an activity that does not directly support...

The study aims to investigate how the implementation and role of internal audit and risk management in private higher education, and also to design a new model of the role of internal audit and risk management for private higher education institutions in the industry 4.0 eras. The study was conducted...

Merger is one of the strategic steps to gain competitive advantage in university development. Merger is a form of collaboration and synergy between one institution and another. The theme of the merger has also been discussed in articles published on Scopus or Google Scholar. This article does the mapping...

The TB Silalahi Center Batak Museum is one of the cultural tourism objects in Toba Regency. However, along with the development of tourism around Lake Toba, there is competition between tourist objects. This study aims to determine the appropriate marketing and service strategies used. This study uses...

The purpose of this research is to compare the provincial governments’ financial performance in Indonesia before and after the implementation of the COVID-19 vaccine program. This study's regional financial performance measures the ratio of independence, effectiveness, efficiency, activity, and...

Inequality in economic development between regions is a problem faced by every country, including Indonesia. This was also exacerbated by the COVID-19 pandemic that hit Indonesia. This study is to determine the level of inequality in Indonesia period for 2018 until 2021 and to test whether the inequality...

The purpose of this study is to see the factors that influence prospective students to choose the private university in Indonesia. This research is a descriptive university study with a cross-sectional survey using a questionnaire that has open-ended questions. The literature study found a series of...

To prevent debt-related fraud, Indonesia and a few other nations have adopted the Maastricht Treaty Concept, in which the government sets a maximum limit on government debt of 60 percent of GDP and a maximum limit on a budget deficit of 3 percent. In Indonesia are regulated by ACT Number 17 of 2003....

At one time, there was a phenomenon where Indonesian celebrities opened cake shops, created brands, and opened branches in many cities. They do their marketing by relying on social media and the publicity of special television shows that indulge in the lives of celebrities and famous people. However,...

Industrialization has had a negative impact on emerging countries such as Indonesia, leading to the emergence of many unresolved socioeconomic issues. The government and business sectors, which are supposed to be capable of resolving societal challenges, have failed to do so consistently. The dissatisfaction...

This study aims to determine the influence of entrepreneur education, social support, self-efficacy, learning orientation on entrepreneurial intention towards 3 private universities in South Tangerang, namely Multimedia Nusantara University, Bina Nusantara University, and Prasetya Mulya. This research...

Four-wheeled vehicle sales agents carry out various kinds of promotions to attract the attention of old customers, for example, by using trade-in promotion, a program of exchanging an old vehicle owned by a customer of the same brand for a new vehicle. This study examines the effect of trade-in promotion,...

Beauty products are part of the lifestyle of women in Indonesia. It encourages the development of the beauty industry, followed by many local beauty brands emerging in the market. Many local beauty brands prefer to start their businesses online due to low investment cost and expand their market into...

Describe Social-media is currently used as a marketing tool that has advantages compared to other media. However, not everyone understands how to use social media, especially marketers who are just starting their business and are starting to try to switch to digital marketing Background Problems: creating...

The complex issue between inflation and stock indices makes it necessary for academic studies to examine related issues. Based on the previous explanation, this study attempts to model inflation and JCI in the context of the discussion of economic models, where inflation is represented by inflation in...

This study aimed to find What factors influence behavioral intention to use Smart Village Ogan Ilir (SVOI). Technology Acceptance Model 3 was employed in this investigation. The instance of this study were 200 respondents in 5 villages of Ogan Ilir Regency namely Tanjung Pinang I Village, Tanjung Pinang...

The purpose of this study is to develop digital transformation roadmap and measure the cost-benefit of transformation in increasing efficiency at KGX Logistic Company using Software Define-Wide Area Network (SD-WAN). This study uses a digital maturity model that combines the dimensions of customer, strategy,...

The impact of the Corona Virus Disease (covid-19) pandemic has reduced the stability of the world economy. One of the most common phenomena is the decline in performance during the COVID-19 pandemic. This research is a bibliometric visualization by taking journals through the publish or perish application...

Business actors now frequently use social media as a means of both product promotion and product sales. Today’s micro-businesses have benefited from a variety of social media trends to promote their businesses. The purpose of this study was to analyze the effect of using social media influencers, marketing...

This research aims to provide knowledge about Islamic financial institutions for micro, small, and medium enterprises (MSMEs) by making the Go Syariah application android-based. This research aims to determine the level of digital literacy and the application of e-commerce for Micro, Small and Medium...

This study develops a program for the Tani Hujau Makmur Cooperative in Tanggamus Regency, Lampung Province, to create a web-based cooperative accounting information system application in an effort to assist the community, particularly cooperatives. The application design method used is the prototyping...