Vol. 19 No. 1 (2024)

View Vol. 19 No. 1 (2024)

This issue has been available online since 30 April 2024 for the regular issue of April 2024. All Articles in this issue were authored/co-authored by 33 Authors from seven Universities (Institut Bisnis dan Informatika Kesatuan, Universitas Kuningan, Universitas Malikussaleh, Universitas Methodist Indonesia, Universitas Negeri Manado, Universitas Nusa Bangsa, Universitas Pancasila).

DOI: https://doi.org/10.32832/neraca.v19i1

Published: 2024-04-30

Articles

The Influence of Brand Image and Online Customer Reviews Against Purchasing Decisions on the Marketplace Lazada

Winda Oktaviani, Dadang Suhardi, Indah Dwi Kusumawati, Dila Seliana

10-20
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The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus

Lenny Leorina Evinita, Arie Frits Kawulur, Meilian Rosari

56-68
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Does Perceived Value Moderate the Influence of Brand Image and Hedonic Lifestyle on Purchasing Decisions? Case: Starbucks Brand Coffee Consumer

Ahmad Fauzi, Isbandriyati Mutmainah, Agus Prana Mulia

88-100
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Analysis of Final PPH Calculations Article 4 Paragraph 2 on Interest Tax on Deposits and Savings at PT. BPR Kartika Matuari Tomohon

Vanecia Villea Tinggogoy, Frida Magda Sumual, Lenny Evinita

69-76
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Detection of Financial Statement Fraud by Using the Beneish Ratio Index in Health and Pharmaceutical Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022

Siti Anisah Setiana, Kusuma Dewi

21-32
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Islamic CAPM based on Cluster Analysis for Portfolio Selection

Arief Surya Lesmana, Dadan Darmawan Muttaqien, Akmal Naufal Firjatullah, Reisma Choerunnisa

1-9
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Strengthening Business Management of BUMDes Kertaraharja in Cibubuan Village, Conggeang District, Sumedang Regency

Laili Savitri Noor, Ati Hermawati, Sarojini Imron, Riza Firmansyah

101-109
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The Influence of Premiums, Claims, Investment Results and Underwriting on Profits in Sharia Insurance Companies

Lusi Yashinta Banurea, Muhammad Hafizh

46-55
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Analysis of the Effect of Debt Policy on the Financial Performance of Companies Food & Beverages Subsector Listed on IDX for the 2016-2021 Period

Bayu Alamsyah Dani, Rizal Riyadi

77-87
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Evaluation of Financial Reporting to Assess the Economic Performance of the Central Tapanuli Regional Government

Sahala Purba, Arie Tymoty R. Ginting, Yudi Andeska Barus, Yohanes Arlenta Surbakti, Bremanta Ginting

33-45
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