The research wants to evaluate the process of implementing SAK-EMKM, the obstacles faced, and the impact on financial management. The research uses qualitative descriptive methods through observation, interviews and documentation. The research results show that financial reports before implementing SAK-EMKM only recorded simple income and expenses, without separating assets...
This study aims to identify the concept of work ethic in the Qur'an that is relevant to be applied in the Industry 5.0 era, which is marked by technological advances and changes in the paradigm of the world of work. Work ethic according to the Qur'an reflects the Islamic view of the importance of work as a form of worship to Allah SWT. This study uses a library research method...
Privacy and security of user data is a crucial issue in the digital era, especially for e-commerce platforms such as Shopee. This journal aims to discuss ethical principles business that Shopee implements in managing user data, the challenges it faces in maintaining customer trust, as well as the strategies used to protect it personal information. With a qualitative approach...
ABSTRAK Tujuan dari penelitian ini untuk mengetahui Pengaruh Kepemilikan Konsentrasi, Kualitas Corporate Governance, dan Other Comprehensive Income terhadap Tax Avoidance dengan Profitabilitas Sebagai variabel Moderasi pada perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Populasi penelitian ini meliputi seluruh perusahaan consumer non...
Penelitian ini bertujuan untuk menganalisis bagaimana variabel pajak dan ukuran perusahaan mempengaruhi transfer pricing pada perusahaan sektor Energy yang terdaftar di bursa efek indonesia. Metode penelitian yang dilakukan adalah metode penelitian kuantitatif dengan data sekunder yang diperoleh secara tidak langsung dengan mengumpulkan laporan keuangan serta annual report dari...
This research aims to determine and analyze the effect of Market Service Retribution, Roadside Parking Retribution, Garbage/Cleanliness Retribution, and Restaurant Tax on Local Original Income in Mataram City for the 2019-2023 Period. This study is an associative study with a quantitative approach. The population of this study is all data on the realization of Local Original...
The purpose of this article is to find out the road map for the halal industry in Indonesia. The research method used is library research, by examining written sources such as scientific journals, reference books, literature, encyclopedias, scientific essays, scientific works and other sources either in written form or in digital format that are relevant and related to the object...
The present journal aims to describe the role of marketing strategies, namely the marketing mix (also known as 4P: Product, Price, Promotion, Place) in increasing brand awareness and customer loyalty, especially in the growing digital era. This research is a library research study, namely by collecting and analyzing various written data from relevant sources. The digital...
Tujuan artikel ini adalah untuk menelaah sejauh mana tanggungjawab pemerintah dalam ekonomi Islam menurut Muhammad Baqir Ash Shadr dalam karyanya "Iqhtishaduna" khususnya mengenai keseimbangan sosial dan intervensi pemerintah dalam bidang ekonomi. Kontribusi artikel ini diharapkan menambah khasanah dan literasi keilmuan di bidang ekonomi Islam. Metode yang digunakan berbentuk...
Riset Ini Bertujuan Mengetahui Pengaruh Job Involvement (Keterlibatan Kerja), Job Satisfaction (Kepuasan Kerja) Dan Lingkungan Kerja terhadap komitmen organisasi pegawai pada Kantor Pelayanan Pajak Pratama Raba Bima. Jenis penelitian asosiatif dengan metode kuantitatif. Jumlah sampel adalah 42 responden dengan teknik sampling ialah purposive sampling. Data primer diperoleh dengan...
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan green accounting terhadap nilai perusahaan sub sektor Logam & Mineral yang terdaftar di BEI periode tahun 2019-2023. Jenis penelitian ini adalah menggunakan analisis asosiatif dengan pendekatan kuantitatif. Populasi penelitian ini seluruh perusahaan sub sektor logam & mineral yang terdaftar di Bursa...
ABSTRACT This study aims to determine the effect of audit opinion, audit delay and financial distress on auditor switching in construction services companies for the 2018-2023 period. This type of research is quantitative using secondary data obtained from the Indonesian Stock Exchange (IDX) and the website of each company and the analysis technique used in this research uses...
This research aims to determine the influence of exchange rates and bonus mechanisms on companies' decisions to carry out transfer pricing. The method used in this research is a descriptive research method with a quantitative approach. The number of samples in this research was 50 financial reports with 5 years of observation from 10 manufacturing companies for the 2018-2022...
In the current Industrial Revolution Era, the growth of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Indonesia has increased very rapidly, many new businesses have emerged and there are old businesses that have gone out of business. The digital revolution opens up huge opportunities in encouraging the growth of Micro, Small, and Medium Enterprises (MSMEs...
Pajak merupakan salah satu sumber pendapatan daerah yang harus diketahui oleh pemerintah daerah dan menjadi tulang punggung penggerak roda pembangunan yang dominan. Pemerintah dalam mengelola negaranya membutuhkan suatu pemasukan agar Negara tersebut dapat mengalami kemajuan ataupun negara tersebut dapat membuat masyarakatnya mempunyai kehidupan yang layak dan kesejahteraannya...
This research aims to determine and analyze the effect of Google classroom-based blended learning on learning independence through learning motivation as an intervening variable in STIE BIMA students. The method used in this research is quantitative with a descriptive type and causality approach as well as the SEM-PLS analysis method. The sampling technique used was simple random...
To increase the production of shallots, especially in Renda Village, Belo District, can only run if the requirements needed by shallot plants can be met, where this requirement is better known as ''Production Factor'''. Production factors in the production process consist of four components, namely land production factors, capital, labor, and skills (Management). The following...
The purpose of this study was to determine the positive and significant influence of emotional intelligence and digital literacy on the performance of Generation Z employees in Bima City. This research is a quantitative study. This type of research is associative with the population used in this study, namely all Generation Z employees in Bima City. The sample used in this study...
This research aims to determine the implementation of the independent curriculum at SMA Negeri 4 Bima City for the 2023/2024 academic year. This research uses qualitative research conducted at SMA Negeri 4 Bima City with a descriptive research design. The data collection techniques are carried out by observation, interviews and documentation. The research results show that the...
This study aims to identify effective learning methods in improving environmental awareness in fifth-grade elementary school students through the Problem-Based Learning (PBL) model in Natural and Social Sciences (IPAS) subjects. IPAS, as a subject that covers social, economic, and environmental aspects, has great potential to shape students' character and environmental insight...
ABSTRACT The aim of this research is to analyze the influence of Institutional Ownership and Independent Commissioners on the Integrity of Financial Reports for the 2018-2022 period. In this research, the independent variable is institutional ownership which is measured using the number of institutional shares and independent commissioners are measured using ∑ independent...
This study aims to analyze the impact of digital marketing strategies on consumer loyalty in the Shopee Indonesia e-commerce platform. Digital marketing encompasses various methods such as digital advertising, social media, loyalty programs, and flash sales, which are employed to attract and retain consumers. The study uses a quantitative approach with a survey of 200 respondents...
This research aims to analyze the influence of experiental marketing and content marketing on customer engagement on the Instagram account @klinik_kecantikan_luxury located in Bima City, West Nusa Tenggara. Instagram is a popular social media platform used as a marketing channel. Research data was obtained through a questionnaire distributed to 96 respondents who were followers...
Sexual violence in higher education institutions is a serious issue that requires special attention. To address this problem, universities have established Task Forces for the Prevention and Handling of Sexual Violence (SATGAS PPKS) as part of their efforts to create a safe campus environment. This study aims to analyze the influence of organizational support on the commitment of...
Artikel ini bertujuan untuk menganalisis dan membahas mengenai kurikulum pendidikan berbasis output dirancang untuk menghasilkan lulusan berdaya saing. Kurikulum berbasis output menekankan pada pencapaian kompetensi yang terukur, baik dari segi pengetahuan, keterampilan, maupun sikap yang dibuktikan dengan setiap capaian pembelajaran harus memiliki output dari hasil pembelajaran...