Ervin Riandy, Anna Anindita Nur Pustika, Sandy Kurnia Christmas, Aulia Yuti Serera

Tinjauan Yuridis Pengenaan Sanksi Kurungan Pengganti Denda bagi Pelaku IUU Fishing di ZEE Indonesia

Law

The problem regarding the interpretation of the meaning of imprisonment and corporal punishment as stated in Article 73 paragraph (3) of UNCLOS 1982 h...

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Asqolani Asqolani, Agus Praises Priyono

TECHNOLOGY READINESS AND ACCEPTANCE PREDICT TAX AUDITORS’ DIGITAL ADOPTION

Accounting

In recent developments, incorporating digital technologies into auditing practices has accelerated, notably through the widespread use of Computer-Ass...

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This study presents a timely and relevant investigation into the critical area of digital adoption within tax auditing, focusing specifically on Compu...

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Rizkiya Faizatul Aulia, Periansya Periansya, Eka Jumarni Fithri

LINKING ACCOUNTABILITY TO AUDIT DELAY: ROLE OF SIZE AND FINDINGS

Accounting

Audits of local government financial statements in Indonesia are conducted after submission to the supreme audit agency. Based on the 2021–2023 semest...

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This study addresses the pertinent issue of audit delays within the Indonesian local government sector, a critical area given the importance of timely...

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Kadek Ardhika Widya Kresna, Tatik Suryani

TRANSFORMATIONAL LEADERSHIP AND EMPLOYEE OUTCOMES: PSYCHOLOGICAL CAPITAL AS MODERATOR

Management

This study aims to analyze the effect of transformational leadership on team member performance and work engagement, as well as psychological capital...

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This study offers valuable insights into the mechanisms through which transformational leadership influences employee outcomes, specifically team memb...

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Hanik Susilawati Muamarah, Vita Apriliasari, Dhian Adhetiya Safitra, Dwi Langgeng Santoso

PUBLIC SUBSIDIES AND TAX MORALE: EVIDENCE FROM UNIVERSITY STUDENTS

Economics

The phenomenon of individuals enjoying direct tax benefits yet exhibiting low compliance intention provides the context for this research. Students at...

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Dania Adelia Shavila, Agus Purwanto

ASSESSING THE EFFECT OF CORPORATE GOVERNANCE, LEVERAGE, AND FINANCIAL DIFFICULTY

Finance

This study investigates how corporate governance mechanisms affect financial distress, with leverage as a moderating factor, in transportation and log...

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Ayu Oktaviani, Muhammad Atho Al Ghozi

CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY, AND FIRM VALUE

Accounting

Environmental problems such as global warming that are currently occurring have prompted a shift in business focus that was once profit-oriented, towa...

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This study delves into a highly pertinent contemporary issue: the integration of environmental considerations, specifically carbon emission disclosure...

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Afifah Nur Kamilah, Paulina Sutrisno

CORPORATE INVESTMENT AND TAX PLANNING DECISIONS: A MARKET EVALUATION

Finance

This study aims to provide empirical evidence on the impact of firm characteristics, such as capital structure, size, profitability, and tax planning,...

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This study addresses a highly pertinent area of corporate finance, investigating the interplay between firm characteristics, investment decisions, and...

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Muhammad Abu Ramdani, Eva Latipah, Rizqi Nur Abdillah, Habibah Khansa Fatimah, Muchlisatun Nisa

Developmental Psychology of Learners: Adult Religious Development, Influencing Factors, and Developmental Dynamics

Psychology

Introduction to The Problem: The evolution of religious development in adults constitutes a pivotal aspect within the academic study of religious educ...

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Muhammad Ivan Zulhilmi, Irene Kartika Eka Wijayanti

Strategi Daya Saing Ekspor Pala Indonesia di Uni Eropa

Economics

Indonesia merupakan negara pengekspor pala ke dunia dengan salah satu tujuan utamanya adalah ke Uni Eropa. Penelitian ini memiliki tujuan yaitu mengan...

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