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  1. Artikel Jurnal

    Analysis of The Financial Performance of PT. Bank Muamalat Indonesia Before and After The Takeover of Hajj Financial Management Agency

    Sasi Regina Candra; Wita Dwika Listihana

    Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 23 No. 1 · 2026 · Inggris · Jurnal OJS

    This study aims to analyze the financial performance of PT. Bank Muamalat Indonesia before and after the takeover of the Hajj Financial Management Agency (BPKH) in 2019–2024. The research sample uses a saturated sampling technique or census, namely PT. Bank Muamalat Indonesia. This study uses…

  2. Artikel Jurnal

    Determinants of Continuous Intention To Use Cash With Perceived Behavioral Control As Moderator Among Women Shoppers At Pasar Raya Padang

    Tiarama, Alfiyyah; Maivalinda, Maivalinda

    Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 23 No. 1 · 2026 · Inggris · Jurnal OJS

    This study examines the influence of attitude, subjective norm, and financial anxiety on continuance intention to use cash, with perceived behavioral control (PBC) as a moderating variable. This study focuses on female shoppers at Pasar Raya, Padang City, the largest traditional market in West…

  3. Artikel Jurnal

    Regional Disparities in Financial Protection Access in Indonesia: A Panel and Spatial Analysis

    Istiqomah, Nalar; Novika, Fanny

    Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 23 No. 1 · 2026 · Inggris · Jurnal OJS

    Financial protection is essential for enhancing household resilience against economic and health shocks. However, evidence on regional disparities integrating financial inclusion and social health protection remains limited in developing countries such as Indonesia. This study addresses this gap by…

  4. Artikel Jurnal

    Characteristics of The Board of Directors And Corporate Social Responsibility Reporting: An Empirical Study of Mining Companies

    Zamzami, Annisa Hakim; Raynal Yasni; Nor Balkish Zakaria dkk.

    Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 23 No. 1 · 2026 · Inggris · Jurnal OJS

    This study examines the influence of board characteristics board size, age diversity, gender diversity, nationality diversity, and educational level diversity on Corporate Social Responsibility Reporting (CSRR) in mining companies listed on the Indonesia Stock Exchange. Using secondary data from…

  5. Artikel Jurnal

    The Effect of Fertility on Women's Labor Force Participation in Indonesia

    Safitri, Rani; Ramadhani, Ratih; Anas, Yulia

    Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 23 No. 2 · 2026 · Inggris · Jurnal OJS

    Although previous studies have documented an association between fertility and women’s labor force participation in Indonesia, limited evidence has addressed fertility endogeneity in identifying its causal effect on women’s employment. This study contributes by applying an Instrumental Variables…

  6. Artikel Jurnal

    The Influence of Management Accounting on The Effectiveness of MSMe Decision-Making: An Empirical Study in Pekanbaru City

    Salmiah, Neneng; Henny Hazliza; Dwika Lodia Putri dkk.

    Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 23 No. 2 · 2026 · Inggris · Jurnal OJS

    In Indonesia, almost all business units are MSMEs, which account for more than half of GDP and absorb the majority of the workforce. Despite this dominance, most remain micro-scale, characterized by limited assets, low turnover, and reliance on informal management practices. Previous studies…

  7. Artikel Jurnal

    Analysis of Accounting Literacy, Financial Literacy, and Payment Fintech on The Financial Behavior of University Students in Riau Province

    Wulandari, Ika; Pagiling, Revita Dwi Aviani; Adimuntja, Revoluance dkk.

    Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 23 No. 2 · 2026 · Inggris · Jurnal OJS

    The research is motivated by the rising use of financial technology among university students, a trend not always accompanied by adequate financial literacy, financial management skills. Previous studies indicate that financial literacy, fintech can influence financial behavior, although findings…

  8. Artikel Jurnal

    The Effect of Effective Tax Rate, Multinationality, and Intangible Assets on Transfer Pricing

    Putri, Nasywa Aurellia Wibowo; Sugiyarti, Listya

    Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 23 No. 2 · 2026 · Inggris · Jurnal OJS

    Transfer pricing practices among multinational enterprises remain a persistent concern for tax authorities, yet empirical studies on its determinants report inconsistent findings. Using a quantitative approach and a purposive sampling technique, this study examines how effective tax rate…

  9. Artikel Jurnal

    Determinants of Going Concern Audit Opinion: Evidence From Indonesian Manufacturing Companies

    MAWARDI, RIZAL; Nabilah Khansa Luthfiyah; Rosmawati Haron

    Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 23 No. 2 · 2026 · Inggris · Jurnal OJS

    Going concern audit opinions (GCAO) serve as an early warning for investors, creditors, and regulators, yet the factors behind them remain debated. This study examines whether debt default, financial condition, and the previous year’s audit opinion are associated with the issuance of GCAO among…

  10. Artikel Jurnal

    Asset Efficiency and Leverage on Firm Value: The Mediating Role of Profitability in Consumer Non-Cyclicals

    Tonthawi, Anne; Yasin, Muhammad Ismayudha; Hermawan, Atang

    Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 23 No. 2 · 2026 · Inggris · Jurnal OJS

    Using Consumer Non-Cyclicals firms listed on the Indonesia Stock Exchange over 2021–2025, this study examines how asset efficiency and leverage relate to firm value and whether profitability transmits these relationships. A purposive sample of 65 firms provides 325 firm-year observations from…

  11. Artikel Jurnal

    Decision Support System for Determining the Suitability of Vegetable Cultivation Using the Multifactor Evaluation Process Method

    Vitianingsih, Anik Vega; Safira, Yiyin; Pamudi, Pamudi dkk.

    Digital Zone: Jurnal Teknologi Informasi dan Komunikasi, Vol. 17 No. 1 · 2026 · Inggris · Jurnal OJS

    The challenge faced by farmers today is that it is still difficult to determine the types of vegetable crops that are suitable for cultivation according to environmental conditions, namely climate, soil type, and water requirements. Inaccuracies in choosing crop types are often caused by limited…

  12. Artikel Jurnal

    Analytical Hierarchy Process and Simple Additive Weighting Methods for Ranking Public Complaint Applications with ISO/IEC 25010

    Purbaratri, Winny; Mia Utami; Purwaningsih, Mardiana dkk.

    Digital Zone: Jurnal Teknologi Informasi dan Komunikasi, Vol. 17 No. 1 · 2026 · Inggris · Jurnal OJS

    An integrated decision support framework for evaluating and ranking public complaint applications operated by city governments in West Java Province, Indonesia, is presented in this study. The Analytical Hierarchy Process is employed to derive expert-based weights for the ISO/IEC 25010 software…

  13. Artikel Jurnal

    A Review of Cloud Computing and AI Applications in Digital Marketing for Web-Enabled Enterprises

    Naaman, Diyar; Berivan Tahir Ahmed; Subhi R. M. Zeebaree

    Digital Zone: Jurnal Teknologi Informasi dan Komunikasi, Vol. 17 No. 1 · 2026 · Inggris · Jurnal OJS

    This review examines how organizations are integrating cloud computing with artificial intelligence (AI) to enhance their digital marketing capabilities. We scrutinised scholarly articles, industry white papers, and illustrative corporate case studies covering the 2018–2025 period, with the aim of…

  14. Artikel Jurnal

    Sensitivity Analysis of Parameter Control in Leukemia Classification Using Variable-Length Particle Swarm Optimization

    Ramadhani, Siti; Handayani, Lestari Handayani; Muhammad Fikri dkk.

    Digital Zone: Jurnal Teknologi Informasi dan Komunikasi, Vol. 16 No. 2 · 2026 · Inggris · Jurnal OJS

    Machine learning has the potential to support hematologists in classifying leukemia by identifying abnormal chromosomes and specific gene markers. One effective technique for feature selection is Variable-Length Particle Swarm Optimization (VLPSO), where its performance depends heavily on parameter…

  15. Artikel Jurnal

    THE PRACTICALITY OF THE VANDA GENUS ENCYCLOPEDIA FROM THE SULTAN ADAM GRAND FOREST PARK COLLECTION IN TRAINING STUDENTS’ CRITICAL THINKING SKILLS

    Nadiya, Zulfa; Zaini, Muhammad

    Bio-Lectura : Jurnal Pendidikan Biologi, Vol. 13 No. 2 · 2026 · Inggris · Jurnal OJS

    Suryani et al. (2020) found that university students’ critical thinking skills were low, with a percentage of 40.68%, as indicated by students’ inability to design problem-solving strategies. A similar study by Kirana and Kusairi (2019) also reported comparable results, with a percentage of 47.06%…

  16. Artikel Jurnal

    ANALYSIS OF THE PROBLEM OF THE AVAILABILITY OF LEARNING MEDIA IN BIOLOGY COURSES AT THE DARUT THOLIBIN ISLAMIC BOARDING SCHOOL

    Rahma Sari, Siti; Arwita, Widya; Mukra, Rizal dkk.

    Bio-Lectura : Jurnal Pendidikan Biologi, Vol. 13 No. 1 · 2026 · Inggris · Jurnal OJS

    This study aims to analyze the issues regarding the availability of learning media in Biology subjects at Darut Tholibin Islamic Boarding School for the 2026 academic year. The lack of media variety and supporting facilities poses a major challenge in achieving ideal science learning within a…

  17. Artikel Jurnal

    THE EFFECT OF LOCAL WISDOM-CONTAINED MODEL SETS ON ECOSYSTEM MATERIAL ON STUDENTS' CREATIVE THINKING

    Rikizaputra, Rikizaputra; Ismail, Ismail; Firda, Arlian dkk.

    Bio-Lectura : Jurnal Pendidikan Biologi, Vol. 13 No. 1 · 2026 · Inggris · Jurnal OJS

    The preparation of learning media that contains a learning model and local content that is relevant to the material is one of the strategic efforts in creating meaningful and contextual learning. This study aims to test the Validity and Practicality of the Angiospermae E-Module with the Project…

  18. Artikel Jurnal

    VALIDITY AND PRACICALITY OF ANGIOSPERM E-MODULE WITH PROJECT BASED LEARNING MODEL CONTAINING RIAU MALAY TRADITIONAL HEALING ETHNOSCIENCE

    Awal , Raudhah; Meyna, Nofa; afidah, Mar’atul dkk.

    Bio-Lectura : Jurnal Pendidikan Biologi, Vol. 13 No. 1 · 2026 · Inggris · Jurnal OJS

    The preparation of learning media that contains a learning model and local content that is relevant to the material is one of the strategic efforts in creating meaningful and contextual learning. This study aims to test the Validity and Practicality of the Angiospermae E-Module with the Project…

  19. Artikel Jurnal

    COMPARATIVE ANALYSIS OF HIGH SCHOOL BIOLOGY LABORATORY MANAGEMENT BASED ON ACCREDITATION

    Prasono, Awanda; Erma Lisa; Nursaldila, Nursaldila dkk.

    Bio-Lectura : Jurnal Pendidikan Biologi, Vol. 13 No. 2 · 2026 · Inggris · Jurnal OJS

    This study aims to analyze and compare biology laboratory management between two public senior high schools in Pekanbaru with different accreditation statuses: School A (Accreditation A) and School B (Accreditation B). The study used a descriptive mixed methods approach with three data collection…

  20. Artikel Jurnal

    IMPLEMENTATION OF PROBLEM-BASED LEARNING MODEL TO IMPROVE STUDENT LEARNING OUTCOMES ON PLANT STRUCTURE MATERIAL IN GRADE V AT NYAMA CHRISTIAN ELEMENTARY SCHOOL

    Asince Petrus; Pelamonia, J.; Umarela, Melati

    Bio-Lectura : Jurnal Pendidikan Biologi, Vol. 13 No. 2 · 2026 · Inggris · Jurnal OJS

    The purpose of this study was to improve the learning outcomes of fifth-grade students at Nyama Christian Elementary School by implementing a problem-based learning model. This study used the Classroom Action Research (CAR) method, which focused on classroom situations. Classroom action research is…

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