Objectives : This study aims to analyse the effect of Environmental, Social, and Governance (ESG) risk on corporate financial performance, with status of sharia-compliant shares as a moderating variable. Methods : This research uses descriptive quantitative techniques, namely the moderation regression analysis (MRA) tests. The sample consists of 80 companies from 10 industrial sec…
Objective : This study aims to analyze accountability in supporting the sustainability of Sharia Cooperative X. Methodology : The research method used is a descriptive qualitative approach, data was obtained through in-depth interviews, observations, and documentation studies, then analyzed using the Miles & Huberman model which includes data reduction, data presentation, and drawing …
"Goal : UD. Lumintu's beef skin crackers and krecek are processed beef skin products well-known and in demand, especially in Mojokerto. Despite its long history since 1958, UD. Lumintu faces challenges in maintaining and increasing revenue in the digital age. While many similar products exist in the market, UD. Lumintu strives to maintain quality in terms of raw materials, production pr…
Objectives : This study aims to analyze the effect of tax planning, tax avoidance, and good corporate governance (GCG) on earnings management in Sharia banking institutions listed on the Financial Services Authority (OJK) from 2021 to 2024. The study intends to examine whether the implementation of tax strategies and governance principles significantly influence earnings management pra…
Purpose: To explore the potential integration of blockchain technology into Islamic accounting and auditing systems in Indonesia, addressing persistent sector challenges such as fraud, lack of transparency, and compliance with sharia principles. Method: Qualitative research approach combining in-depth interviews with six experts (practitioners, academics, and regulators) and a Systemat…
Objectives : This study aims to analyze the influence of Good Corporate Governance (GCG) and Intellectual Capital (IC) on the financial performance of Islamic banking in Indonesia. The independent variables used are GCG and IC, while financial performance, which is the dependent variable, is measured by the profitability ratio. The research data was obtained from the annual reports …
"Goal Methode Fact/Finding : This study aims to determine the effect of providing QRIS in front of stores on consumer purchasing interest in Bogor Regency, with a focus on three main factors, namely convenience (perceived ease of use), speed (speed), and security (security) in influencing consumer decisions to transact using QRIS. : This study employed a quantitative met…
Objective : This study aims to analyze the role of internal control systems in improving the quality of financing, identify obstacles encountered in implementing internal control systems, and identify barriers or challenges faced by KSPPS YYY in implementing internal control systems. Methodology : This study uses a qualitative approach with data collection techniques. The research da…
Objectives : This study aims to analyze the factors that influence the capital structure of Food and beverage subsector companies listed on the Indonesian Stock Exchange for the period 2020- 2023 Methods : This research uses a quantitative approach. The data collection technique in this study used purposive sampling which was tested from 63 companies to 33 Food and beverage subsect…
Objectives: This study aims to analyze the effect of proportion of independent board members, frequency of board meetings, educational background of board members on ROA in companies in the transportation and logistics sector. Methods: This study uses a descriptive quantitative method, namely by conducting a panel data regression test for testing the data. Results/findings: The findings …