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ISSN 2528-5599 · Universitas Pamulang · 129 artikel di indeks
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Artikel Jurnal
The implementation of transfer pricing practices and foreign ownership in tax avoidance strategies
The low tax ratio remains a problem facing Indonesia. The implementation of the self-assessment system creates opportunities for taxpayers and companies to engage in tax avoidance. One frequently debated mechanism is transfer pricing, which allows companies to allocate profits between affiliated…
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Artikel Jurnal
The influence of accounting, administration, and asset management systems understanding on the performance of local government agencies
This study aims to analyze the influence of understanding the regional financial accounting system, regional financial administration, and regional asset management on the performance of government organizations. We used a quantitative approach, utilizing primary data collected through the…
Juga tersedia di: DOAJ
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Artikel Jurnal
The impact of financial literacy, earnings, and social environment on investment interest
This study aims to analyze the influence of financial literacy, income level, and social environment on investor interest. We used a quantitative method with a survey design of hundreds of civil servants working in the Buleleng sub-district, Buleleng Regency, Bali Province. Using the Ordinary Least…
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Artikel Jurnal
Determinants of the buying interest of trendy Indonesian iced tea drinks in Medan city
The trend of trendy drinks in Indonesia is experiencing rapid growth. The Es Teh Indonesia brand has gone viral and reached various cities, including Medan. This study aims to analyze the influence of price, promotion, product innovation, and social media on purchasing interest in the trendy drink…
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Artikel Jurnal
Does problem-based learning increase accounting students' critical thinking and learning outcomes?
This study examines the impact of implementing a problem-based learning (PBL) model on accounting students' critical thinking and learning outcomes. The design of this study was a quasi-experimental non-equivalent group pre-test and post-test involving 80 accounting students at Wahidin Vocational…
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Artikel Jurnal
Pengaruh utama inovasi korporat dan sumbangan sumber daya pemasaran terhadap kompensasi relatif
This study examines the main effects of firm innovation and marketing resource support. We use secondary data related to the French data recovery derived from the DADs data (d´eclaration annuelle de don´ees sociales or annual declaration of social data). A flat approach using longitudinal…
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Artikel Jurnal
effect of profitability, carbon emissions disclosure, sustainability reporting, and green accounting on the firm value of Indonesia energy companies
This study examines the effects of profitability, carbon emissions disclosure, sustainability reporting, and green accounting on the firm value of energy sector businesses listed on the Indonesian Stock Exchange (IDX). We employed linear regression analysis with panel data from 16 different…
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Artikel Jurnal
Does industry type matter?. Sustainability reporting disclosure gaps between manufacturing and non-manufacturing firms
This study examines the differences in the level of sustainability report disclosures between manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange in 2022. Using GRI standards, the analysis was conducted on 699 companies selected through purposive sampling. The…
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Artikel Jurnal
Influence of environmental mindsets and cultural values on sustainable behavior intentions
This study explores the interplay between long-term orientation traditions, strategic planning, and their influence on Generation Z mindset and environmental sustainability concerns in Indonesia. This study investigates how cultural values and future-focused behaviors shape attitudes toward…
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Artikel Jurnal
The role of Indonesian public accountants in corruption prevention linked to professional ethics
Public accountants have an essential role in improving the quality and credibility of financial information by providing opinions on a company's financial reports to provide public trust. In practice, public accountants can also provide opportunities to commit corruption through the financial…
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Artikel Jurnal
Analisis penerapan artificial intellegence (AI) pada manajemen risiko rantai pasok
Supply chain management is a network that manages the organization of a company from the top (beginning) to the bottom (end). Global supply chains face various complex and evolving risks, such as logistics disruptions, fluctuations in raw material prices, and natural disasters. This study aims to…
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Artikel Jurnal
Pengaruh persepsi korupsi dan kepercayaan kepada pemerintah terhadap tax morale: Peran mediasi pengetahuan perpajakan
This study aims to analyze the influence of corruption perception and trust in the government on the tax morale of MSME taxpayers in Kota Kediri, with tax knowledge as an intervening variable. A quantitative method was applied using the Partial Least Squares (PLS) approach to process data from 100…
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Artikel Jurnal
Pengaruh kesadaran merek, kesadaran halal, dan kualitas produk terhadap keterlibatan pelanggan atas produk grace and glow di platform e-commerce
We analyze the influence of brand awareness, halal awareness, and product quality on customer engagement. The sample of this study is Muslim customers of Grace and Glow cosmetic products on the e-commerce platform. We use the convenience sampling method to select and distribute research samples. By…
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Artikel Jurnal
The auditor's reputation, the previous year's audit opinion, and the going concern audit opinion: The moderating role of financial distress
This study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample. We also analyze the moderating role of financial distress in the…
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Artikel Jurnal
Penerapan sistem informasi akuntansi berbasis mobile bagi peningkatan kinerja UMKM
This study examines the impact of implementing a mobile-based financial accounting information system to improve the performance of micro, small, and medium enterprises (MSMEs). We used a qualitative method with a case study design by examining the impact of implementing the stall book application…
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Artikel Jurnal
effect of good school governance on school education quality: The moderating role of BOS fund effectiveness
This research examines the influence of good school governance (GSG) on school education quality by using the effectiveness of managing School Operational Assistance (BOS) funds as a mediator variable. The samples in this research were 283 internal and external stakeholders of State Vocational High…
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Artikel Jurnal
Pengaruh profitabilitas, growth opportunity, dan carbon emission disclosure terhadap trading carbon
The study examines the effect of profitability, growth opportunity and carbon emission disclosure on carbon trading. We use energy sector companies in Indonesia as samples. The data analysis method we use is panel data regression with random effect as the selected estimator. Based on the analysis…
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Artikel Jurnal
The effect of self-efficacy and work discipline on Indonesian police officers's performance: The mediating role of work environment
This study analyzes the effect of self-efficacy and work discipline on police officers' performance, with the work environment as a mediating variable. Ordinary least square (OLS) is used to examine both direct and indirect relationships among variables. The study was conducted at the Resort Police…
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Artikel Jurnal
effect of the economic pillars of sustainable development goals (SDGs) on millennial entrepreneurial sustainability mediated by competitiveness
This research examines and analyzes the effect of the economic pillars of the sustainable development goals (SDGs) on the sustainability of millennial entrepreneurs mediated by competitiveness. The background of this research is the value of Total Early-stage Entrepreneurial Activity (TEA), which…