Asriyani Amrullah, Mildayanti Mildayanti, Dwiyanti Dwiyanti, Sudarmi Sudarmi

Disiplin Profitabilitas sebagai Kapabilitas Dinamis UMKM dalam Menghadapi Tekanan Ekonomi

Management

Penelitian ini bertujuan menganalisis mekanisme transformasi UMKM dari fokus pertumbuhan menuju profitabilitas untuk membangun ketahanan di tengah tek...

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Omar Esteban Macedonio Maya

El Índice de Soberanía Subnacional (ISS) como una nueva forma de comprender los sistemas de distribución de competencias: análisis de México, Chile y Argentina

Politics

El presente trabajo describe y acuña el concepto de soberanía subnacional a partir de la disección de una actualización empírica del concep...

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Frangky Yosua Sitorus, Adinda Rajagukguk

Pengaruh Literasi Akuntansi, Literasi Ekonomi dan Digitalisasi Perpajakan Terhadap Niat Patuh Calon Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Pemoderasi

Accounting

Penelitian ini tentang “Pengaruh Literasi Akuntansi, Literasi Ekonomi dan Digitalisasi Perpajakan terhadap Niat Patuh Calon Wajib Pajak dengan Pengeta...

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Mahendra Purnama, Sari Rusmita, Khristina Yunita, Nina Febriana Dosinta

Analisis Financial Distress pada Perusahaan Jasa Service Alat Berat: Studi Kasus Tiga Perusahaan Baru di Kalimantan Barat

Accounting

Penelitian ini bertujuan untuk menganalisis penyebab financial distress pada tiga perusahaan jasa service alat berat di Kalimantan Barat dengan pendek...

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Antonius Anton, Khristina Yunita, Nina Febriana Dosinta

Dimensi Sosial Dan Regulasi Fiskal: Studi Kualitatif Tentang Perpajakan Di Yayasan Sosial

Accounting

This study aims to explore how the management of social foundations serving children with physical disabilities understand and manage their tax obliga...

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Erni Dewi Fitriani, Hardiwinoto Hardiwinoto, Fatmasari Sukesti

Peran Literasi Keuangan Dalam Memoderasi Pengaruh Effort Expectancy, Pengaruh Sosial, dan Performance Expectancy Terhadap Penggunaan Sistem Pembayaran Non-Tunai (Studi Kasus Mahasiswa Akuntansi Kota Semarang)

Finance

This study aims to analyze the influence of Effort Expectancy, Social Influence, and Performance Expectancy on the use of non-cash payment systems, as...

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Ariesyarti Setiadewi, Tiolina Evi Pardede

Pengaruh Penerapan Kode Etik Akuntan Publik terhadap Kemampuan Auditor dalam Mendeteksi Fraud pada Perusahaan Asuransi: Suatu Kajian Literatur

Accounting

This study aims to analyze the influence of the implementation of the public accountant code of ethics on auditors’ ability to detect accounting fraud...

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Fany Alvionita, Tiolina Evi Pardede

Pengaruh Komite Audit Dan Tenur Audit Terhadap Integritas Laporan Keuangan (Studi Empiris Di Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

Accounting

This study aims to examine the effect of the audit committee and audit tenure on the integrity of financial statements. The audit committee is measure...

Review:

This study meticulously investigates the impact of corporate governance mechanisms, specifically the audit committee and audit tenure, on the integrit...

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Widya Rahmadani Utami, Rosnani Ginting, Ukurta Tarigan

Methods and Frameworks in Sustainable Product Design and Development: A Narrative Literature Review

Design

This literature review examines the application of methods such as Life Cycle Assessment (LCA), Design for Environment (DfE), Cradle to Cradle (C2C),...

Review:

This narrative literature review provides a timely and comprehensive examination of key methods and frameworks pertinent to Sustainable Product Design...

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Owen Sebastian, Rosnani Ginting, Aulia Ishak

User-Centered Redesign of Dental Cheek Retractor Using Quality Function Deployment

Biomedical

This study aims to redesign the cheek retractor to enhance patient comfort and clinical efficiency, reducing soft-tissue trauma caused by poor fitting...

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