Vol. 5 No. 1 (2023): Maret 2023

Articles

• Government Internal Control System, Role and Comparison of the Committee of Sponsoring Organization (COSO) Revised Internal Control Framework

  Rahmawansyah Andi Tahang, Haliah Haliah, Nirwana Nirwana

  1-7

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• The Effect of Inflation, Capital Structure, and ROA on Stock Returns in Food and Beverage Companies Listed on The Indonesia Stock Exchange in 2017-2020

  Sri Wahyuningsih, Gendro Wiyono, Alfiatul Maulida

  8-16

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• Cost of Production to Determine Selling Price in Gowa Jaya Cake

  Arianto Dangkeng, Muh. Ramli, Nurfaisah Nurfaisah

  17-23

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• The Effect of Leverage and Operating Capacity on Financial Distress with Profitability as a Moderating Variable

  Risal Rinofah, Alfiatul Maulida, Chintya Anggraini Puspasari

  24-33

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• Analysis of Financial Performance Based on Activity Ratio and Profitability Ratio in Food and Beverage Industry Companies Listed on The Indonesia Stock Exchange (IDX) Period 2016–2020

  Muhammad Khaedar Sahib, Andi Rustam, Fitrah Fitrah

  34-57

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• The Influence of intellectual intelligence, spiritual intelligence, anf interest in reading on the love of understanding of financial management (Case study on students of management study program, faculty of Economics, Tamanasiswa Bachelor Wiyata University )

  Risal Rinofah, Alfiatul Maulida, Julaiha Julaiha

  58-64

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• Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX)

  Nur Sandi Marsuni, Anastasia D'Ornay, Nersiyanti Nersiyanti, Hamid Habbe, Nadhirah Nagu

  65-78

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• The Effect of Money Ethic on Tax Evasion with Religiosity, Materialism, and Gender as Moderating Variables

  Dewi Kusuma Wardani, Merlin Subekti

  79-90

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• Analysis of Financial Statements of Micro, Small and Medium Enterprises (Umkm) Cafe Aceh Meutuah Khupie, Percut Sei Tuan District, Deli Serdang Using the Standard Approach to Financial Accounting for Micro, Small and Medium Entities (Sakemkm)

  Budi Dharma, Epa Purnama Sari Harahap, Syakya Maulida

  91-97

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• Implications of Good Corporate Governance and Company Size on Profit Management (Study of Lq45 Companies Listed on the Indonesian Stock Exchange)

  Fuad Asywadu Syahaq, Agusdiwana Suarni, Nurhidayah Nurhidayah

  98-118

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• Analysis of Factors Influencing the Rupiah Exchange Rate against the United States Dollar for the 2004-2021 Period

  Istia Zaliyanty, Daryono Soebagyo

  119-128

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• Regional Taxes and Retributions as a Source of Fixed Regional Income Every Year

  Athaya Faris Permana Putra, Galuh Tresna Murti, Haura Muthi Fitrian, Raisha Mellyani Putri

  129-134

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• The Effect Of Return On Investment And Earning Per Share On Stock Price As A Moderating Variable.

  Haslindah Haslindah, Sitti Rahma Sudirman, Wahyuni Saleh, Bahtiar Herman

  135-250

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• Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia

  Mira Mira, Sulaeman Masnan, Salam Salam, Faidul Adzim, Sultan Sarda, A. Tenri Syahriani

  151-160

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• Comparison of Income Tax Calculations for Individual Taxpayers with PKP of More Than 5 Billion Based on Law Number 36 of 2008 and Law Number 7 of 2021

  Alisa Dwi Sugiarti, Galuh Tresna Murti, Agitha Naya Nur Annisa, Cahya Fathya Rahmah

  161-164

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