Articles | Sciaria - Science Aria

This study aims to analyze the influence of thin capitalization and capital intensity on tax avoidance. It focuses on multinational companies within t...

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The study "Pengaruh Thin Capitalization Dan Capital Intensity Terhadap Penghindaran Pajak" addresses a highly relevant and contemporary issue concerni...

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Sihar Tambun, Lestari Lestari

Determinan Agresivitas Pajak dengan Kualitas Audit Sebagai Pemoderasi

Accounting

This research succeeded in finding that the digital transformation variable has a negative effect and executive compensation has a positive effect on...

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The paper, titled "Determinan Agresivitas Pajak dengan Kualitas Audit Sebagai Pemoderasi," addresses a highly relevant and contemporary topic in corpo...

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Hermina Purbasari

Dampak Artificial Intelligence pada Profesi Akuntansi

Accounting

Artificial Intelligence (AI) atau kecerdasan buatan mengubah realitas bidang akuntansi dengan cara yang cepat dan memberikan manfaat diantaranya bisa...

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The article, "Dampak Artificial Intelligence pada Profesi Akuntansi," addresses a highly relevant and timely topic concerning the transformative influ...

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Kiko Armenita Julito, lailatul Maimunah

Pengaruh corporate governance dan corporate social responsibility disclosure terhadap nilai Perusahaan dengan pergerakan laba sebagai pemoderasi

Accounting

This research aims to analyze the influence of corporate governance and corporate social responsibility (CSR) disclosure on company value, with profit...

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This research undertakes an investigation into the interplay between corporate governance (CG), corporate social responsibility (CSR) disclosure, and...

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Nadhifatul Lailiyah, Mardani Supranata

Peran Sistem Informasi Akuntansi Dalam Meningkatkan Keamanan Perusahaan Melalui Pengaplikasian Enkripsi

Accounting

Untuk membantu eksekutif bisnis dan akuntan membuat keputusan yang tepat, sistem informasi akuntansi (SIA) dibuat untuk mengumpulkan data akuntansi, l...

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The paper, titled "Peran Sistem Informasi Akuntansi Dalam Meningkatkan Keamanan Perusahaan Melalui Pengaplikasian Enkripsi," addresses a highly pertin...

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Retno Wulandari, Sihar Tambun, Rio Johan Putra

The Influence of Creative Thinking and Financial Literacy on Tax Compliance Intention with Nationalism as a Moderator

Economics

This study aims to analyze the effect of creative thinking and financial literacy on tax compliance intentions with nationalism as a moderating variab...

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The study, "The Influence of Creative Thinking and Financial Literacy on Tax Compliance Intention with Nationalism as a Moderator," presents a timely...

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Alfonsus Rodriques Suninono, Maria Odriana Veronica Moi, Adiutrix Maria Irayanti Seran, Evelin Maria Kristina Kono

Peran Literasi Keuangan, Inklusi Keuangan, Dan Sikap Keuangan Dalam Meningkatkan Pengelolaan Keuangan UMKM (Studi Pada UMKM Perempuan Kasih Desa Tunfeu Kecamatan Nekamese Kabupaten Kupang).

Finance

Penelitian ini bertujuan untuk mengetahui peran Literasi Keuangan, Inklusi Keuangan dan Sikap Keuangan dalam Meningkatkan Pengelolaan Keuangan UMKM Pe...

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The study, titled "The Role of Financial Literacy, Financial Inclusion, and Financial Attitude in Improving MSME Financial Management," addresses a hi...

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Mardani Supranata, Nadhifatul Lailiyah

Analisis Dampak Penerapan Sistem Enterprise Resource Planning (ERP) Terhadap Kinerja Pengguna Pada Perusahaan Manufaktur Di Manado

Management

The following study aims to find out how the application of ERP impacts the performance of manufacturing company users in Manado in 2024 and various f...

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The study, "Analisis Dampak Penerapan Sistem Enterprise Resource Planning (ERP) Terhadap Kinerja Pengguna Pada Perusahaan Manufaktur Di Manado," addre...

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Riris Rotua Sitorus, Sihar Tambun, Steven Kurniawan

Pengaruh Kepemilikan Institusional, Enterprise Risk Management, dan Komisaris Independen terhadap Integritas Laporan Keuangan Dimoderasi Kualitas Audit

Accounting

The main objective of this study is to determine the direct impact of institutional ownership, enterprise risk management, and independent commissione...

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This study investigates the direct influence of institutional ownership, enterprise risk management (ERM), and independent commissioners on financial...

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The paper titled "The Use of Active Filter to Mitigate Harmonics in Cryptocurrency Mining Computer" addresses a highly relevant and growing concern in...