Vol. 2 No. 1 (2026): ICOBIS 2026

Articles

• Decomposing Ecosystem Effects On Digital Entrepreneurial Intention Among International Students In Busan: A Pls-Sem Study

  Sobirjonova Mohinur Shukhratjon Kizi, Lama Tenzen Angmu, Edward Yi, Uturestantix

  228-234

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• Digital Entrepreneurial Intention In Busan: A Study Of International Students

  Torjoy Golam Morshad, Lama Tenzen Angmu, Jack Charles Turvin Jr, Uturestantix

  235-239

  • PDF

• Building Resilient Economies Through Digital Infrastructure Transformation: The Strategic Roles Of Digital Leadership, Technology Capability And Organizational Culture

  Ts. Roshohana Bt Rosli, Rozaini Binti Rosli

  240-244

  • PDF

• The Making Of The Single Currency: Between An Economic Vision And A Political Treaty

  Piotr Stolarczyk

  245-250

  • PDF

• Knowledge Management And Information Technology Effects On Competitive Advantage And University Performance In Thai Higher Education

  Thaw Zin, Aye Thazin Moe

  251-256

  • PDF

• Analysis Of Experience, Motivation, And Collaborative Models To Improve Financial Capability Towards Export Events Study on Craft Business Actors

  Sri Mulyantini, Dewi Indriasih

  258-264

  • PDF

• Financial Literacy, Investment Knowledge, and Technological Advancement as Determinants of Generation Z's Stock Investment Intention in Lebaksiu District

  Sri Murdiati

  265-270

  • PDF

• Platform Governance And Democratic Legitimacy: Public Policy Challenges In Indonesia's Digital Economy

  Diryo Suparto, Agus Setio Widodo, Sarwo Edy, Annisa Adilla

  272-276

  • PDF

• The Impact Of Online And Proactive Marketing Strategies On Bank

  Azizah Mahirotul Qoimah, Lathifah Sukma Sari, Luki Sri Anggorowati, Unna Ria Safitri

  • PDF

• The Role Of Ewom, Brand Image, And Personal Selling In Purchasing Decisions

  Ratna Tria Handayani, Chorrie Elysa Gurning, Muhamad Aditya Yulianto, Listyowati Puji Rahayu

  283-287

  • PDF

• The Influence Of Islamic Work Ethics And Organizational Commitment On Hospital Employees' Performance

  Gilang Amirrul Ummam, Az Ziky Izzah Ramadhani, Unna Ria Safitri, Hari Purwanto

  288-291

  • PDF

• Analysis Of The Factors Influencing Stock Prices Of Manufacturing Companies Listed On The Idx In 2022-2023

  Ahmad Khoirul Anwar, Nadia Eka Ariyanti, Arif Nugroho Rachman, Nur Asih Triatmaja

  293-298

  • PDF

• The Impact of Financial Performance on Firm Value: The Moderating Role of Firm Size in Indonesian Healthcare Companies

  Almia Rizqiani, Teguh Rimbawan

  300-304

  • PDF

• Evaluating The Efficiency Of Digital Tax Reporting Systems: A Human-Computer Interaction Perspective On E-Faktur Implementation

  Aris Riyanto, Salsabila, Afifah

  306-308

  • PDF

• Mas'uliyah-Driven Financial Responsibility And Organizational Performance In West Java Culinary Micro-Enterprises: Mediating Risk Resilience

  Nurhana Dhea Parlina, Rahmadi

  309-311

  • PDF

• Online Advertising, Tourist Facilities, And Tourist Satisfaction: An Empirical Study On Sunyaragi Cave Tourist Attraction, Cirebon, West Java

  Anna Suzana, Sandi Nasrudin Wibowo

  312-315

  • PDF

• From Digital Accounting to Better Managerial Decisions: The Mediating Role of Accounting Information Quality in SMEs

  Aryanto, Ida Farida, Dewi Kartika

  316-321

  • PDF

• Analysis of Product Uniqueness in Influencing Purchase Decisions

  Amanda Nabila, Murtiyani, Nabila Yunia Rahmawati , Niken Kusdayanti

  323-327

  • PDF

• The Effect Of Financial Ratios On Return On Assets (Roa) : Evidence From Pt Matahari Putra Prima Tbk (2018 – 2025)

  Ayu Hikmatullah, Nabila Rach Ayu Gibran, Resa Ardiana Eka Suci, Niken Kusdayanti

  328-332

  • PDF

• The Effect of Bank-Specific Factors on the Return on Asset (ROA) : Evidence from KB Bank Syariah (2018-2025)

  Fenna Annica Zalsabila, Lilik Pujiastuti, Isna Nur Nelinda, Niken Kusdayanti

  333-337

  • PDF

• Agency vs. Stewardship Theory in Operational Risk Management: A Comparative Panel Data Analysis of Family and Non-Family Firm

  Ardyan Muhamad Ramadhan, Yuni Utami, Muhammad Arridho Nur Amin, Riffa’i Al Hakim

  338-342

  • PDF

• Digital Business Model Innovation Analysis Combining Business Model Canvas and Service-Oriented Architecture (SOA) in Education

  Lama Tenzen Angmu Angmu, Salwa Rizki Amanati, Bei Harira Irawan, Muhamad Andi Budiyanto

  343-346

  • PDF

• The Effect of Product Variety, Product Price, and Service Quality on Marketing Performance of Culinary SMEs in Tegal City

  Feldi Aji Purnama, Ahmad Hanfan, Agnes Dwita Susilawati

  347-351

  • PDF

• The Role of Perceived Organizational Support in Enhancing Work Engagement among Millennial Healthcare Employees

  Ida Matussilmi, Agnes Dwita Susilawati, Mei Rani Amalia

  353-357

  • PDF

• Student Work Readiness in Higher Education: The Role of Organizational Engagement, Academic Performance, and Learning Environment

  Muhammad Khoirur Farihin, Mirza Syahviyar, Alean Kistiani Hegy Suryana, Tien Suhartini

  • PDF

• Fintech Adoption And Competitive Advantage As Dual Mediators: Integrating Financial And Marketing Capabilities On F&B Msme Performance

  Muhammad Ilham Alfianto, Lama Tenzen Angmu, Sobirjonova Mohinur Shukhratjon Kizi, Primanda Yuvicka Chaerunnisa, Firman Putra Budi Samudra

  364-367

  • PDF

• The Impact of Firm Size, Capital Intensity, and Inventory Intensity on Effective Tax Rate with Profitability as a Moderating Variable

  Aulia Shifa Puspita Sari, Dien Noviany Rahmatika, Baihaqi Fanani

  368-372

  • PDF

• The Effect Of Audit Quality And Earnings Management On Financial Performance Of Food And Beverage Manufacturing Companies Listed On The Indonesia Stock Exchange (2020-2024)

  Tiara Nur Farida, Teguh Rimbawan

  373-375

  • PDF

• Determinants of Corporate Social Responsibility Disclosure in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (2020–2024)

  Putri Nur Aisyah, Teguh Rimbawan

  376-378

  • PDF

• THE ROLE OF RECRUITMENT AND SELECTION EFFECT ON PREVENTING FRAUD IN INDUSTRIAL SECTOR

  Arifia Yasmin, Hesti Widianti, Dewi Kartika

  379-383

  • PDF

• Study Of Antecedents Of Digital Service Dissonance On Customer Switching With Moderation Of Propensity To Switch

  Suwignyo Rahman, Vincent Didiek Wiet Aryanto, Piji Pakarti, Lisa Mardiana

  384-392

  • PDF

• The Influence of Information Disclosure, Organizational Culture, and Poverty on Community Participation in Village Development

  Mohammad Alfian

  394-396

  • PDF

• How Web System Quality and Forecasting Accuracy Shape Decision Quality Title

  Ghea Dwi Rahmadiane, Mohammad Alfian, Taufiq Abidin

  397-400

  • PDF

• The Effect of Content Marketing and Social Media Engagement on Purchase Intention for Kahf Face Wash Among Instagram Users

  Mohamad Raeza Supriatna, Muhammad Andi Budiyanto

  401-405

  • PDF

• The Effect of User Generated Content (UGC) and Content Creativity on TikTok Shop on Purchase Decisions for Mykonos Perfume Products

  Mohammad Abdillah, Faiz Irsyad Prasetyo

  406-409

  • PDF

• Digital Transformation in Floral Retail: Designing a Website-Based Sales Information System Using the Waterfall Method

  Miswadi Miswadi, Vina Yuliana, Bei Harira Irawan

  410-416

  • PDF

• The Effect of Posting Consistency and Informational Content on Generation Z Consumers’ Purchase Intention through Instagram @ngopiditegal

  Silviana Rohmadani, Deddy Prihadi

  417-423

  • PDF

• The Effects of TikTok In-Feed Content, Live Shopping, and PayLater on Repurchase Decisions for Eiger Products

  I’zaaz Dhiya ‘Ulhaq Fatta, Muhammad Siddik Erdi Wicaksono

  424-430

  • PDF

• Examining the Effect of AI-Driven Recommendation Ease and Consumer Privacy Perception on TikTok Shop Repurchase Intentions in Tegal

  Hanif Bahtiar, Yustia Hapsari

  431-434

  • PDF

• Designing a Laundry Management Information System Using Rapid Application Development

  Adie Kusna Wibowo, Izzudin Al Qosam

  435-441

  • PDF

• The Effect of Promotional Content Quality and Posting Frequency on Engagement Rate of Instagram @Persekatstore

  Wildan Pratama, Agnes Dwita Susilawati, Mahben Jalil

  442-445

  • PDF

• The Influence of Online Reviews and Sales Visualization Interaction on TikTok Shop on Consumer Trust in Elzatta Products

  Heka Marsyalinda, Sumarno

  446-451

  • PDF

• The Influence of Promotion and Ease of Use on Shopee User Satisfaction among Students of Universitas Pancasakti Tegal

  Tika Widianti, Octania Meyrawati Alsaifira , Izhar Pratama, Rully Febrianto

  452-457

  • PDF

• The Influence of Digital Content Quality and Instagram Engagement on the Purchase Intention of Sriayu Coffee and Eatery Customers in Tegal Regency

  Muhammad Subkhan, Zahra Syahrani, Izaz Alfan Muyassar, Al Fradia Puspitasari

  458-464

  • PDF

• The Influence of Ease of Use and Cashback Promotions on Shopee PayLater Usage Intention in Tegal City

  Khanif Khaerullah, Aliman, Dedi Supriadi

  465-470

  • PDF

• The Effect of Competence, Service Innovation, and Knowledge Sharing on Work Effectiveness at Tegal Regency’s Investment and One-Stop Service Office

  Kartika Larassati, Setyowati Subroto, Agnes Dwita Susilawati

  471-477

  • PDF

• Analysis of the Determinants of Corporate Bond Yields in the Basic Materials Sector Listed on the IDX in 2022-2025

  Larasati Tri Handayani, Suwandi, M. Arridho Nur Amin

  478-484

  • PDF

• Effects of Capital Structure, Operating Cash Flow, and Firm Size on Financial Distress in Retailing Companies Listed on the IDX

  Meilia Rahma Nusandari, Gunistiyo, M. Arridho Nuramin, Laila Aprina Zahrani

  485-494

  • PDF

• The Effect Of Workload, Job Stress, And Interpersonal Conflict On The Turnover Intention Of Production Employees Of Pt. Adonia Footwear Indonesia Lebaksiu Tegal

  Aenun Solekha, Ahmad Hanfan, Setyowati Subroto, Siti Laeli Tiara

  495-504

  • PDF

• Rewards, Workload, and Competence in Relation to Job Satisfaction Among Train Drivers

  Fatasya Rizki Fauziah, Mahben Jalil, Deddy Prihadi

  505-514

  • PDF

• The Effect of Work-Family Conflict, Workload, and Incentives on Employee Job Satisfaction at Petarukan Community Health Center, Pemalang Regency

  Gita Lorenza, Ahmad Hanfan, Tri Sulistyani

  515-518

  • PDF

• The Effects of Green Finance, NPF, CAR, and Firm Size on the Financial Sustainability of Islamic Commercial Banks in ssIndonesia, 2021–2025

  Hana Maila Fitriyah, Yuni Utami, Catur Wahyudi

  519-527

  • PDF

• The Effects of Work Skills, Work Experience, and Self-Efficacy on Employee Productivity at PT Rimatex Putra Nusantara, Pemalang Regency

  Minatikal Khoiriyah, Suwandi, Mei Rani Amalia

  528-533

  • PDF

• Effects of Emotional Intelligence, Self-Efficacy, and Job Satisfaction on Organizational Citizenship Behavior among Employees of Tegal Regency BKPSDM

  Naswa Nur Atiyah, Sri Murdiati, Mei Rani Amalia

  534-543

  • PDF

• Debt to Equity Ratio, Fixed Investment Efficiency, Export Volume, and Exchange Rate Fluctuations: Effects on Property Firms' Operating Profit Margin

  Retno Widyaningsih, Catur Wahyudi, Mohammad Arridho Nur Amin

  544-553

  • PDF

• Effects of Work Discipline, Physical Work Environment, and Work Culture on Organizational Citizenship Behavior at Tegal Regency Social Office

  Zalfaa Hasna Tsabitah, Mahben Jalil, Tri Sulistyani

  554-560

  • PDF

• Effects of On-the-Job Training, SOP Implementation, and Work Professionalism on Barista Performance in Coffee Shop MSMEs in Tegal City

  Aditya Marwan Ash’ari, Yuniarti Herwinarni, Setyowati Subroto

  561-566

  • PDF

• Total Asset Turnover, Asset Growth, Capital Structure, Liquidity, and Earnings Volatility: Board Gender Diversity as Moderator in Indonesian Energy Firms

  Ajeng Iqfina Kamalia Rizqi, Yuni Utami, Gunistiyo

  567-572

  • PDF

• Factors Affecting Change in Profit and Cash Holding in Transportation and Logistics Companies Listed on the IDX, 2021–2025

  Annisa Sarah Dewi, Yuni Utami, Ira Maya Hapsari

  573-580

  • PDF

• Determinants of Credit Distribution in Indonesian Conventional Banks, 2021–2025: The Moderating Role of Firm Size

  Dhea Nadzwa Ashari, Jaka Waskito , Amirah

  581-587

  • PDF

• The Effect of Social Support, Work Climate, and Leadership Style on Employees’ Adaptive Performance at BMT SM NU Kramat Brebes

  Fatkhurizka Nurfadlilah, Sri Murdiati, Faiz Irsyad Prasetyo

  588-592

  • PDF

• Positive Effect of Zakat and Negative Effects of Firm Size and Leverage on Islamic Commercial Bank Performance in Indonesia

  Indi Kaeza Zulfa, Amirah, Agus Prasetyono

  593-599

  • PDF

• The Effect of Leadership, Organizational Culture, and Communication on Civil Servants’ Job Satisfaction at the Tegal Regency Social Service Office

  Intan Indriyani, Setyowati Subroto, Sri Murdiati

  600-605

  • PDF

• The Effect of OCB, Work Discipline, and Work Environment on Employee Job Satisfaction at PT Sicepat Express Indonesia Adiwerna, Tegal Regency

  Keke Nabilla, Ahmad Hanfan, Tri Sulistyani

  606-611

  • PDF

• Organizational Culture, Transformational Leadership, Burnout, Employee Engagement, and Job Satisfaction of Public Employees in the Brebes Regency Water Resources Office

  Miftakhul Arsyi, Mahben Jalil, Catur Wahyudi

  612-617

  • PDF

• The Effect of Liquidity Ratio, Solvency Ratio, Sales Growth, and Working Capital Turnover on Profitability

  Nabila Ayu Dwiharto, Jaka Waskito, Yuni Utami

  618-625

  • PDF

• The Effect of Work-Life Balance, Burnout, and Workload on Employee Work Motivation at Puskesmas Bangun Galih, Kramat District, Tegal Regency

  Nadia Tri Agustina, Mei Rani Amalia, Agnes Dwita Susilawati

  626-630

  • PDF

• Effects of Free Cash Flow, Current Ratio, ROA, and DER on Dividend Policy: Evidence from Indonesian Food and Beverage Companies

  Nelsa Pebrilian, Jaka Waskito, Agus Prasetyono

  631-636

  • PDF

• Effects of Capital Structure, Liquidity, and Operational Efficiency on Firm Value in Indonesian Consumer Goods Companies, 20212025

  Noni Widya Febriani, Yuni Utami, Sri Murdiati

  637-643

  • PDF

• The Effect of Inventory Turnover, Working Capital Turnover, Current Ratio, and Asset Tangibility on Profitability in the Industrial Sector

  Putri Wedyowati, Suwandi, Agus Prasetyono

  644-649

  • PDF

• Effects of Third-Party Funds, Credit Risk, Firm Size, and Operational Efficiency on Profitability of Listed Banks in Indonesia, 2020–2024

  Reni Sofa Fadillah, Gunistiyo, M. Arridho Nur Amin

  650-655

  • PDF

• Effects of Product Quality, Price Perception, and Service Quality on Customer Loyalty Through Customer Satisfaction at PT Asaputex Jaya, Tegal

  Riska Maulidini, Makmur Sujarwo, Yuniarti Herwinarni

  656-661

  • PDF

• The Effect of Service Quality, Healthcare Facilities, and Brand Image on Patient Satisfaction at Dr. Soeselo Slawi Regional General Hospital

  Safa Aulia Rahmadani, Gunistiyo, Deddy Prihadi

  662-667

  • PDF

• The Effect of Individual Characteristics, Job Training, and Competence on Nurses’ Career Development at Suradadi Regional General Hospital, Tegal Regency

  Sifa Ayu Aszulfah, Gunistiyo, Deddy Prihadi

  668-673

  • PDF

• Effects of Murabahah Financing, BOPO, Total Assets, and NPF on Operating Income of Islamic Commercial Banks in Indonesia, 2020–2025

  Tiara Aprialita Amanda, Jaka Waskito, Catur Wahyudi

  674-681

  • PDF

• Price, Service Quality, and Product Diversity Perceptions and Customer Loyalty at Nahdiana Ketanggungan Printing, Brebes Regency

  Vera Sagita, Yuniarti Herwinarni, Deddy Prihadi

  682-688

  • PDF

• Effects of CSR Disclosure, Green Product Innovation, Firm Size, Leverage, and Liquidity on Financial Performance of Indonesian Consumer Non-Cyclicals Firms

  Yunia Indah Maharani, Suwandi, Yuni Utami

  689-694

  • PDF

• Effects of Financial Behavior, Financial Literacy, Financial Skill, Financial Attitude, Self-Efficacy, and Self-Control on Financial Well-Being among University Students

  Zanuba Arifah, Amirah, Catur Wahyudi

  695-702

  • PDF

• Effects of Liquidity, Leverage, and Operational Efficiency on the Profitability of Banks Listed on the Indonesia Stock Exchange, 2021–2024

  Ghina Nisrina Nur Syifa, Jaka Waskito, Ira Maya Hapsari

  703-708

  • PDF

• Effects of Preventive Discipline, Internal Work Environment, and Intrinsic Motivation on Employee Performance at Brebes Regency Regional Revenue Agency

  Rizky Meliana Putri, Ahmad Hanfan, Setyowati Subroto

  709-718

  • PDF

• Effects of Workload, Burnout, and Social Support on Job Satisfaction of Inpatient Nurses at Brebes Regional General Hospital

  Sely Nur Asiyah, Setyowati Subroto, Sari Wiyanti

  719-727

  • PDF

• The Effect of Cash Holding, Free Cash Flow, Capital Expenditure, and Leverage on Firm Value: The Moderating Role of CEO Tenure in Food and Beverage Companies Listed on the Indonesia Stock Exchange, 2021–2025

  Diaz Prasetyo Renandito, Yuni Utami, Catur Wahyudi

  728-745

  • PDF

• The Effect of Intellectual Capital, Economic Value Added, and Growth Opportunity on Firm Value with Good Corporate Governance as a Moderating Variable in Kompas100 Index Companies for the 2020–2025 Period

  Muhammad Fadlil Azzam, Yuni Utami, Catur Wahyudi

  746-759

  • PDF

• DETERMINANTS OF FINANCIAL PERFORMANCE: FINANCIAL FLEXIBILITY AND WORKING CAPITAL EFFICIENCY WITH GOOD CORPORATE GOVERNANCE (GCG) AS A MODERATING VARIABLE IN INFRASTRUCTURE COMPANIES (2020–2025)

  Siti Eva Novita, Gunistiyo, Yuni Utami

  760-769

  • PDF

• The Effect of VAIC, NPL, BOPO, and CAR on Financial Performance: The Moderating Role of Funding Structure (A Study of Conventional Commercial Banks Listed on the IDX for the 2021–2025 Period)

  Syahfa Putri Azhari, Yuni Utami, Sri Murdiati

  770-780

  • PDF

• The Effect of Premium Income, Underwriting Results, Operating Expenses, and Investment Returns on Asset Growth of OJK-Registered Insurance Companies, 2022–2024

  Nabila Rizki Maharani, Catur Wahyudi, Agus Prasetyono

  781-791

  • PDF

• Effects of Asset Structure, Sales Growth, and Company Size on Debt Policy in Indonesia’s Food and Beverage Subsector (2021–2025)

  Nadia Raudhotuz Zahro, Jaka Waskito, Ira Maya Hapsari

  792-801

  • PDF

• Effects of Electronic Word of Mouth, Social Media Marketing, and Price Perception on Visiting Decisions at Rodjo Tater, Tegal Regency

  Novita Rahmawati, Gunistiyo, Yuniarti Herwinarni

  802-805

  • PDF

• Liquidity, Operating Expense Ratio, and Asset Turnover on Corporate Risk: Moderating Role of Governance in Indonesian Food and Beverage Companies

  Faza Ammarul Haq, Jaka Waskito, Yuni Utami

  806-811

  • PDF

• Implementation Of Calculation, Withholding, And Reporting Of Income Tax Article 4 Paragraph (2) On Deposit And Savings Interest At PT BPR Sahabat Tata

  Adelia Putri, Sri Murdiati

  812-816

  • PDF

• Effectiveness of Customs Policy in Controlling Illegal Cigarette Circulation: A State Revenue Perspective

  Lutfi Afifah, Amirah

  817-822

  • PDF

• Evaluation of Final Income Tax Article 4 Paragraph (2) Implementation on Land Rent at PT Tegal Shipyard Utama

  Mu’izzatus Salsa Bila, Yuniarti Herwinarni

  823-828

  • PDF

• Evaluation of Employee Income Tax Reporting (PPh Pasal 21) Compliance at PT Asia Hakarya Abadi Tegal Through Coretax System

  Putri Shofiyanita, Amirah

  829-834

  • PDF

• Implementation Of Input Vat Calculation And Reporting On Domestic And Imported Raw Materials In A Bonded Zone

  Puspita Ramadhani, Tri Sulistyani

  835-840

  • PDF

• The Effect Of Family Ownership, Leverage, And Capital Intensity On Tax Aggressiveness, With Profitability As A Moderating Variable In The Non-Cyclical Consumer Sector Listed On The Idx, 2021–2025

  Annisa Dina Fitriani, Abdulloh Mubarok, Yanti Puji Astutie

  841-850

  • PDF

• The Influence Of Industry Type, Growth , Profitability And Media Exposure On Carbon Emission Disclosure Of High Profile Industrial Companies On The Indonesian Stock Exchange

  Arzeti Bilbina, Abdulloh Mubarok, Teguh Budi Raharjo

  851-861

  • PDF

• The Effects Of Tax Avoidance, Firm Size, Good Corporate Governance, And Profitability On The Cost Of Debt For Food And Beverage Companies Listed On The Indonesian Stock Exchange From 2019 To 2023

  Astri Isnaeni, Abdulloh Mubarok, Baihaqi Fanani

  862-869

  • PDF

• The Influence of Financial Management, Financial Payment Technology, Locus of Control, Use of Digital Applications, and Implementation of Accounting Information Systems on the Performance of MSMEs in Tegal Regency

  Ayu Dwi Nurvarina, Dien Noviany Rahmatika, Baihaqi Fanani

  870-881

  • PDF

• Influence Audit Fee Stickiness, Abnormal Audit Fee, And Audit Delayon Earnings Management with Auditor Industry Specialization as a Moderating Variable In the Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange in 2021–2025

  Azzahra Rizki Aulia, Dien Noviany Rahmatika, Irwan Prasetyo

  882-888

  • PDF

• The Effects Of Community Participation, Transparency, And Management Commitment On The Accountability Of Village-Owned Enterprises (Bumdes)

  Balqis Fashayu Azhima, Dewi Indriasih, Budi Susetyo

  889-899

  • PDF

• The Effect Of Financial Condition, Prior Audit Opinion, And Debt Default On Going Concern Opinion

  Defta Agnes Viodini, Yanti Puji Astutie, Eva Anggra Yunita

  900-904

  • PDF

• Determinants of Generation Z's Financial Behavior: The Role of Financial Self-Efficacy, Mental Accounting, Financial Literacy and Knowledge

  Frida Diva Mellani, Dewi Indriasih, Fahmi Firmansyah

  905-909

  • PDF

• Influence of Financial Technology, Financial Literacy, Inclusion Finance, And Intellectual Capital, on the Financial Performance of MSMEs in the Food and Beverage Sector in Tegal City

  Indah Ayu Lestari, Dewi Indriasih, Abdulloh Mubarok

  910-919

  • PDF

• The Effect Of The Independence Of The Board Of Directors, Audit Committee, And Audit Quality On The Timeliness Of Financial Reporting With Audit Opinion As A Moderating Variable (Empirical Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2021–2025 Period)

  Jasmine Ansya Ramadhani, Dewi Indriasih, Aminul Fajri

  920-924

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• The Effect Of Environmental, Social, And Governance (Esg), Good Corporate Governance (Gcg), And Profitability On Tax Aggressiveness, With Capital Intensity As An Intervening Variable (A Study of Mining Companies Listed on the Indonesia Stock Exchange for the Period 2021–2025)

  Moch Syukhur, Budi Susetyo, Yanti Puji Astutie

  925-933

  • PDF

• The Influence of Profitability, Political Connections, and Thin Capitalization on Tax Aggressiveness with Firm Size as a Moderating Variable

  Muhammad Eka Nugraha, Dewi Indriasih, Eva Anggra Yunita

  934-946

  • PDF

• The Influence Of Internal Audit, Good Corporate Governance, And Artificial Intelligence (Ai) Disclosure On Corporate Performance With Firm Size As A Moderating Variable

  Adear Okta Carolina, Dien Noviany Rahmatika, Baihaqi Fanani

  947-954

  • PDF

• The Influence Of Financial Performance (Roa, Roe, Npm) And RiskBased Capital On Firm Value In Insurance Companies Listed On The Indonesia Stock Exchange, With Good Corporate Governance As A Moderating Variable (2018–2025)

  Anandita Dwi Kartika, Dewi Indriasih, Baihaqi Fanani

  955-959

  • PDF

• The Influence Of Conservatism, Independent Commissioners, And Thin Capitalization On Tax Avoidance With Institutional Ownership

  Anggun Yudis Wicaksono, Dien Noviany Rahmatika, Baihaqi Fanani

  960-964

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• The Influence of Industry Classification, Investment Opportunity Set, and Audit Tenure with Operational Complexity as a Moderating Variable (An Empirical Study of LQ45 Index Companies, 2021–2026)

  Dwi Bayu Mulyo Setiaji, Dewi Indriasih, Yanti Puji Astutie

  965-973

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• The Influence of Investment Knowledge, Risk Perception, Financial Efficacy, and Income on Students' Interest in Investing in the Capital Market, with Access to Online Investment Platforms as a Moderating Variable

  Mia Wulandari, Teguh Budi Raharjo, Aminul Fajri

  974-980

  • PDF

• The Effect of Tax Planning, Free Cash Flow, and Deferred Tax Expense on Earnings Management: The Moderating Role of Institutional Ownership

  Rosita Dewi, Abdulloh Mubarok, Yanti Puji Astutie

  981-994

  • PDF

• Implementation Effectsgreen Accounting, Material Flow Cost Accounting, And Environmental Performance To Sustainable Developmentin Companies On The Idx (Study on the sector Basic Materialson the IDX 2021-2025)

  Mela Maelani, Dien Noviany Rahmatika, Yanti Puji Astutie

  995-1003

  • PDF

• The Effect Of Lottery Tax Regulations, Policies And Administration On Tax Compliance With Tax Socialization As A Moderating Variable (CASE STUDY OF KOSPIN JASA TEGAL)

  Muhamad Farhun Silmi, Abdulloh Mubarok, Eva Anggra Yunita

  1004-1012

  • PDF

• Influence Environmental Cost, Financial Slack, And Media Exposure To Carbon Emission Disclosurewith Company Size As A Moderating Variable

  Nadia Yumni Salsabila, Dien Noviany Rahmatika, Aminul Fajri

  1013-1017

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• The Effect Of Environmental Social Governance, Transfer Pricing, Capital Intensity, And Tax Incentives On Tax Avoidance (Study of Manufacturing Companies in the Consumer Non-Cyclical Sector Listed on the Indonesia Stock Exchange in 2020–2024)

  Syafiqoh Mulyanti, Teguh Budi Raharjo, Fahmi Firmansyah

  1018-1024

  • PDF

• The effect of financial performance, company size, and managerial ownership on indications of fraud with audit delay as a moderating variabel in energy – sector companies listed on the indonesian stock exchange for the period 2022 - 2024

  Syaravina Sabila Rhismansyah, Baihaqi Fanani, Budi Susetyo

  1025-1031

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