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ISSN 2797-0531 · Institut Agama Islam Negeri Curup · 64 artikel di indeks
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Artikel Jurnal
How Electronic Word-of-Mouth Shapes Cross-Buying Intention through Brand Trust and Brand Image
This study investigates the impact of electronic word-of-mouth (eWOM) on cross-buying intention in the context of commercial banks in Vietnam. Specifically, it examines the mediating roles of brand trust and brand image in this relationship. A quantitative approach was employed using survey data…
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Assessing The Relationship of Loyverse Pos System Utilization to Financial Reporting Quality in Retail Businesses
The increasing integration of digital technologies in retail operations has reshaped financial management practices, highlighting the need for reliable point-of-sale (POS) systems to enhance reporting accuracy. The participants were retail businesses specifically aiming for the pharmacies and the…
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A Proposed Integrated Entrepreneurship Model for Afghanistan Toward Economic Growth: Neighboring Countries' Perspective
An entrepreneur is a person who recognizes possibilities in the business world and establishes organizations to explore those prospects. Entrepreneurs contribute significantly to the expansion of the economy as well as the advancement of our society. All across the globe, there are hundreds of…
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The Halal Paradox: Analyzing Price Sensitivity and Actual Purchase Behavior in Indonesia’s Halal Meat Market
This study examines the "Halal Paradox" in Indonesia’s halal meat market, where strong consumer intentions to purchase halal products coexist with actual purchasing behaviors influenced by price sensitivity. Despite high halal awareness and religiosity driving purchase intentions, economic…
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Determinan Kualitas Laba Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2023-2024
This study aims to examine the effects of the corporate tax to turn over ratio, related party transactions, non-halal income, and interest-based debt on earnings quality. Panel data were collected from 37 sample companies listed in the Jakarta Islamic Index 70 on the Indonesia Stock Exchange during…
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Artikel Jurnal
Determinan Audit Fee Pada Badan Usaha Milik Negara Tahun 2022-2024
This study aims to examine the relationship between audit fees in Indonesian state-owned enterprises (SOEs), audit committee size, business complexity, company size, and public accounting firm size. This analysis uses only SOEs officially registered on the SOE website. Annual reports and financial…
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COVID-19's Effects on Inward Foreign Direct Investment and Earnings Management in Southern Africa's Development Community
This study evaluates the impact of COVID-19 on both inward Foreign Direct Investment (FDI) and accrual-based earnings management (AEM) in 16 Southern African Development Community (SADC) countries, with a particular focus on Kenya and Tanzania. Principally, it analyzes FDI inflows before and during…
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The Role of Institutional Ownership in Moderating the Effect of Liquidity, Capital Intensity, and Sales Growth on Tax Avoidance
Tax avoidance is a legitimate tax management strategy to reduce the company's tax burden. This study aims to analyze the effect of liquidity, capital intensity, and sales growth on tax avoidance and the role of institutional ownership as a moderating variable. This study uses a quantitative…
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Determinants of Migration to Accrual Accounting For the Central and Devolved Governments in Kenya
Kenya’s public sector accounting is grappling with ongoing challenges that undermine fiscal transparency and accountability at both the national and county levels. Specifically, there are issues with accounting practices, such as unverified expenditures, missing financial records, and…
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The Role of Digital Marketing and ICT in Enhancing Regional Economic Growth: Evidence from East Java
This study aims to analyze the role of digital productivity in driving economic growth in East Java Province during the period 2015–2024. The growth of information and communication technology (ICT) has made a significant contribution to the acceleration of the economy in the digital era…
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Pengaruh Struktur Modal Dan Kinerja Keuangan Terhadap Manajemen Laba Pada Perusahaan Sektor Consumer Non-Cyclicals (CNC) Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022
This study aims to analyze the effect of capital structure and financial performance on earnings management practices in consumer non-cyclicals (CNC) sector companies listed on the Indonesia Stock Exchange. Using quantitative methods, this study involved 118 samples of annual report data for the…
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Intellectual Capital and Operational Efficiency of Listed Firms in Nigeria: The Moderating Role of Ownership Structure
This study investigates the moderating role of ownership structure on the relationship between intellectual capital disclosure and operational efficiency in listed non-financial firms in Nigeria. Utilizing panel data from listed non-financial firms in Nigeria spanning from 2014 to 2023, the study…
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Board Gender Equality in the Context of Corporate Market Value of Listed Firms in Nigeria
The study investigates board gender diversity and firm value by employing samples from listed manufacturing firms in Nigeria between the periods of 2012-2021. This study is based on an ex-post facto research and data was collected from the annual report of 46 listed manufacturing firms on the…
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Artikel Jurnal
The Impact of Non-Performing Loan, Loan to Deposit Ratio, Operating Expenses to Operating Income, and Net Interest Margin on Banking Stock Prices
The purpose of this study is to examine the impact of non-performing loans, loan-to-deposit ratio, operating cost-to-operating income, and net interest margin on the share prices of traditional financial institutions listed on the Indonesia Stock Exchange during the period 2020–2024. A quantitative…
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Effect of Globalization on Economic Development: The Nigerian Perspective
The study is an empirical investigation of the effect of globalisation on economic development in Nigeria. This emanates from the problem that globalisation is a broad concept and mechanism with its strengths, weaknesses, opportunities, and threats. The objectives of the study were to determine the…
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The Effect of Budget Participation and Information Asymmetry on Budgetary Slack with Dark Triad Character as a Moderating Variable in Hospitals in East Kalimantan
This study aims to analyze the influence of budget participation and information asymmetry on budgetary slack, with Dark Triad characteristics as a moderating variable. The study was conducted in 54 hospitals in East Kalimantan, with 27 hospitals responding to the questionnaire. This research is…
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Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Kinerja Keuangan
This study aims to examine the impact of environmental costs and environmental performance on financial performance. The population in this study are non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023. A purposive sampling method was used to select…
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Determining Factors of Sharia General Insurance Profitability: Study on Investment Returns, Premiums and Operating Expenses
This research aims to analyze the influence of investment returns, premium income and operating expenses on the profitability of sharia general insurance companies in Indonesia. The research method used is quantitative with multiple regression analysis. The data used in this research is secondary…
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Implementasi Tax Planning Melalui Instrument Zakat Guna Efisiensi Beban PPH Badan Pada CV. Garmindo Mitra Sejahtera
This research aims to find out how the implementation of tax planning through zakat instrument in saving tax expenditure. This research is descriptive research with a quantitative approach with the aim of analyzing, explaining, and concluding the analysis of the implementation of tax planning using…
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Artikel Jurnal
Pengaruh Pertumbuhan Penjualan, Pertumbuhan Laba dan Intellectual Capital Terhadap Harga Saham
Thi study aims to examine and analyze the influence of Sales Growth, Profit Growth, and Intellectual Capital on Stock Prices of consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. This type of research is quantitative, utilizing secondary data…