Vol. 20 No. 1 (2025): APRIL

Articles

• The Effect of Revenue Effectiveness and Efficiency of Regional Expenditure on SiLPA in Indonesia

  Gabriel Amadeus Sitompul, Irsad Lubis

  32-40

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• The Effect of ROA, EPS, DER, and Firm Size on Stock Prices of Companies in the Food and Beverage Sector Listed on the IDX

  Selvia Putri Ayu Khoni'ah, Nurma Gupita Dewi

  100-107

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• Analysis of the Implementation of SAK EMKM in the Café Roxx Area MSMES in South Tondano District

  Florence Olivia Moroki, Lenny Leorina Evinita, Rizky Ismail Salma Korompi

  196-211

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• The Relationship Between Transparency, Accountability, and Participatory Management of Village Funds on Community Welfare in the Lintong Nihuta Sub-District, Humbang Hasundutan District

  Misna Doharni Harahap, M. Syafii

  41-45

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• The Impact of the Increase in Fuel Prices on Public Welfare and Nine Staple Materials in Gedung Johor Village, Medan Johor District, Medan City

  Nadia Adhani, M. Syafii

  74-80

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• Factors Affecting the Financial Resilience of Investors in the Capital Market Sector: Case Study on PT Telkom Indonesia Tbk

  Yolanda Maghdalena Sihaloho, Celine Amanda Sarifatul Sabrina, Maria Yovita R. Pandin

  123-131

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• The Influence of Job Training, Career Development, and Working Conditions on Employee Performance at PT. Hilon Sumatera

  Irsad Lubis, Lastri Putri BR Sijabat

  150-157

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• Analysis of Accounting Understanding and Tax Awareness in Madura Coastal Tourism MSME Actors

  Citra Lutfia, Rahayu Dewi Zakiyah RF

  212-217

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• The Influence Volatility, Profitability, Carbon Intensity on Stock Returns in Mining Companies 2021-2023

  Satrio Budi Prakoso, Ujang Suherman, Rengga Madya Pranata

  256-267

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• Analysis of the Implementation of DSN-MUI No: 04/DSN- MUI/IV/2000 on Murabaha Financing at BRKS Pekanbaru Main Branch

  Salwa Nissa Zahra, Zul Azmi

  18-24

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• Marketing Strategy Product Financing of PT. Bank Sumut KCP Syari’ah Simpang Kayu Besar

  Aini Rahma, Irsad Lubis

  59-66

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• Earning per Share, Debt to Equity Ratio and Return on Equity in Stock Prices

  Jessica Dewi Wiyana, Nurma Gupita Dewi

  108-112

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• The Role of Village Funds in Alleviating Poverty in The Nias Islands

  Saiful Ragatna Berutu, M. Syafii

  142-149

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• The Role of Internal Audit in Mitigating Operational Risks in Sharia Banks

  Rizky Ananda Utami; Fairuz Azzahra Irsyad; Saparuddin Siregar

  175-183

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• Click, Shop, Smile: How Service Convenience Shapes E-Retail Customer Satisfaction

  Nita Br Ginting , Muhammad Dharma Tuah Putra Nasution

  228-245

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• The Influence of Pure Coconut Oil Business on the Welfare of Coconut Farmers in Padang Bolak District, North Padang Lawas Regency

  Ahmad Jumadin Gulo, Rizal P. Lubis

  1-10

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• Human Resource Management (HR) to Customers in Bank Syariah Mandiri

  M. Syafii, Aini Rahma

  91-99

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• Effect of Tunneling Incentive, Bonus Mechanism, Debt Covenant and Independent Board of Commissioners Regarding Transfer Pricing

  Dirvi Surya Abbas, Imas Kismanah, Dinar Karmila, Kunah Kunah, Ulfiah Ulfiah

  132-141

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• Leadership Effectiveness, Organizational Commitment and Job Satisfaction Towards Employee Performance at PT. Hilon Sumatera

  Lastri Putri Br Sijabat, M. Syafii

  158-165

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• Financial Statements of Micro, Small and Medium Enterprises (MSMEs) Based on SAK Indonesia for EMKM

  Lenny Leorina Evinita, Florence Olivia Moroki, Vilya Vebrianti Pangajouw

  184-195

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• The Effect of Sustainability Report Disclosure and Leverage on Company Value with Environmental Performance as a Moderating Variable (Case Study of Food and Beverage Sector Manufacturing Companies Listed on the IDX for the 2021-2023 Period)

  Yeffi Dwi agusthin, Devi Astriani, Dhea Imroatul Fatihah

  268-280

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• Optimization of Business Management in Improving the Welfare of Palm Farmers

  Nanda Ameliany, Sufi Sufi, Nursakinah Ritonga, Lisa Iryani, Richa Meliza, Erni Rosida

  25-31

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• The Effect of Shipping Value, Location and Service Quality on Consumer Satisfaction on JNE Goods Delivery Services in Medan Johor District, Medan City

  Nadia Adhani, Irsad Lubis

  67-73

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• Strategies of Monetary and Fiscal Policy Mix to Mitigate Global Uncertainty in North Sumatra

  Muhammad Wahyu Shihab, M. Syafii

  113-122

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• The Influence of Fintech and Monetary Policy on Financial Stability in Indonesia

  Viola Ditya Seprianti, M. Syafii

  166-174

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• The Effect of Profitability, Liquidity, Size and GCG on the Value of Companies Moderated by Capital Structure

  Layla Fauziah, Susanti Widhiastuti

  218-227

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• Comparative Analysis of Stock Prices, Stock Returns, Abnormal Returns and Trading Volume Before and After the Announcement of Covid-19

  Anggi Aprilia Suryanti, Muhammad Ahyaruddin, Nur Fitriana

  246-255

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• Analysis of Financial Statement Audit Planning (Case Study at Boy Febrian Public Accounting Firm)

  Sopia Ananda, Rudi Syaf Putra

  11-17

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• Analysis of the Influence of Regional Taxes and Levies on Regional Original Income Through Economic Growth Case Study Tanjung Balai Area

  Dhea Nita Syafina Rambe, M. Syafii

  46-58

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• The Effect of Tax Information Technology, Taxation System on Tax Evasion (Case Study on Individual Taxpayers in Manado City)

  Miryam Pingkan Lonto, Brigita Diani Karongkong, Linda A. O Tano

  81-90

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