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 …
Objectives Methods : A. MUJAHID RAMADHAN : S.21101.01164 : Islamic Businesss Management : The Influence of Word of Mouth, Influencer Marketing, and Advertising on Brand Awareness of Kahf Products : This study aims to determine the influence of Word of Mouth, Influencer Marketing, and Advertising on the Brand Awareness of Kahf products (study case Generation Z in the JABODETABEK area.) : This re…
Objectives : This study aims to analyze how Green Banking Disclosure and the implementation of Good Corporate Governance affect the financial performance of Islamic banks in Indonesia registered with the OJK from 2021 to 2023. Methods : This research is a quantitative study using secondary data sources and data collection techniques employing purposive sampling at several Islamic ban…
Objectives : This design aims to create an accounting information system based on Artificial Intelligence and a website to improve efficiency, accuracy, and security in the recording and financial reporting process. In designing this system, the researchers attempted to demonstrate how AI integration can identify risks, detect transaction errors, and strengthen the quality of the re…