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 …
Objectives : This study aims to analyze the factors that influence Financial distress in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The dependent variable in this research is Financial distress, while the independent variables include liquidity represented by the Current Ratio, Leverage represented by the Debt to Asset Ratio…
"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…
Goal: This study aims to analyze the effect of pressure, opportunity, and rationalization based on the fraud triangle model on the tendency of financial statement fraud in infrastructure sector companies listed on the IDX. This study also examines the role of internal audit effectiveness as a moderating variable. Methods: This study uses a quantitative approach with secondary data in the …
Objective: This study aims to analyze the use of the Accurate-based accounting information system at PT XYZ, an MSME engaged in healthy food and beverage production, and to evaluate its impact on the company’s operational efficiency. Method: This research employs a descriptive qualitative method with data collected through interviews, observations, and documentation. User satisfaction …
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 …
This study aims to analyze the influence of institutional transparency and technology implementation on the interest of muzaki (zakat payers) in paying zakat through digital platforms, with age as a moderating variable. The research background is based on the low realization of national zakat collection compared to its potential, as well as the increasing use of digital technology in za…
Goal :This study aims to analyze the implementation of the Indonesian Financial Accounting Standards (PSAK) 72 regarding revenue recognition at Tazkia Tours and Travel. The research is based on the importance of proper revenue recognition to accurately reflect the company’s financial position, especially in travel service companies that receive advance payments. Methode : This resear…