Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)

Articles

• Gold Installment Marketing Strategy to Increase Customer Interest at BSI Situbondo Branch

  Uthulul Jannah, Citra Dwi Puspita, Elvin Adria Saputri, Suprianik

  1-10

  • PDF (Full Text)

• The Implications of the Transition from GRI Standards 2016 to GRI Standards 2021 for Firm Value: Evidence from Indonesian Energy and Basic Materials Companies

  Ria Putri Darmayati, Sari Indah Oktanti Sembiring

  11-20

  • PDF (Full Text)

• Agenda Setting and Framing of Tempo.co News: DKPP Postpones Summoning Reporter of KPU Private Jet Case

  Diah Widyawati

  21-32

  • PDF (Full Text)

• Social Media Use, Emotion Regulation, and Social Anxiety Among Adolescents: A Systematic Literature Review

  I Made Agus Madya Wiraputra

  33-48

  • PDF (Full Text)

• The Fragility of Plausibility Structures: Reconstructing the Social Foundation of Religious Moderation Policy in Indonesia

  Luthfin Mahamida

  49-60

  • PDF (Full Text)

• Business Ethics and Implementation of Corporate Social Responsibility (CSR) of PT Amerta Indah Otsuka towards Community Empowerment

  Abdul Mufid, Rohmatun Nafiah

  61-71

  • PDF (Full Text)

• Digital Transformation in Public Administration Through Artificial Intelligence to Enhance Bureaucratic Performance

  Karlina Napu, Risna Sanaba

  72-83

  • PDF (Full Text)

• The Influence of Financial Literacy and Love of Money on the Financial Performance of MSMEs in Denpasar City

  I Nyoman Hendra Aryadi, Ni Made Puspa Pawitri, Ni Ketut Nadila Suryasari, Made Yessi Puspitha

  84-96

  • PDF (Full Text)

• The Role of Internal Organizational Communication in Improving Employee Performance at the Secretariat of the Water Resources Management Agency (PSDA), Lampung Province

  Intannia Gracelia Effendy, Achmadi, Immawati Asniar

  97-103

  • PDF (Full Text)

• Effect of Substrate Use on Fish Welfare Level of Goldfish (Carrasius auratus)

  Helmi Hirman Anugrah, Robin, Arif Supendi

  104-111

  • PDF (Full Text)

• Efficiency Analysis of Flood Mitigation Policies in North Sumatra in 2025: An Economic Analysis of Law Perspective

  Riri Rezeki Hariani, Muhammad Arif Nasution, Muhammad Sutan Agung, Ira Thania Rasjidi, Arifin Saleh, Muhammad Fathin Abdul Fachri

  112-122

  • PDF (Full Text)

• Sustainability Reporting And Financial Performance: A Case Study On Indonesia’s Mining Sector

  Miratul Husna Neris, Galih Mulya Subastyan, Sari Kartikaningrum, Afrida Nur Chasanah

  123-138

  • PDF (Full Text)

• Beyond the Balance Sheet: Gender Diversity, ESG, and Capital Structure as Drivers of Firm Performance in Indonesia and Malaysia

  Afifa Nurhanifah, Carolyn Lukita, Sekar Putri Rengganis

  139-153

  • PDF (Full Text)

• The Effect of Intangible Assets, Cash Holdings, and Advertising Investment on Startup Firm Value

  Felensia Clara Santa Hendriyanto, Bagas Brian Pratama, Lalu Rahmat Sohdi

  155-165

  • PDF (Full Text)

• The Use of the Village Financial System (Siskeudes) Application to Increase the Accountability of Village Financial Reports

  Sulfianty Sulfianty , Agus Baku, Susanto Nohi, Purnama Sari, Kartini Muslimin

  167-172

  • PDF (Full Text)

• Analysis of Information Technology Utilization and Internal Control Systems in Efforts to Enhance the Reliability of Bombana Regency Government Financial Reports

  Surianto Ilham, Muh. Sukran, Andi Iswan

  173-178

  • PDF (Full Text)

• The Influence of Promotion and Consumer Behavior in Increasing Sales Volume at PT Mulia Boga Raya Tbk

  Syahrial Helmi putra, Lambok Manurung, Putri Mauliza

  179-191

  • PDF (Full Text)

• Development of a Personal-Social Guidance Program to Enhance Student Discipline

  Erni Astini , Saryanto Saryanto, Rahmat Mulyono

  193-206

  • PDF (Full Text)

• Principal Instructional Leadership in the Implementation of the "Wednesday Literacy Movement" to Improve Student Literacy and Numeracy Achievement

  Lusia Widiastuti, Saryanto Saryanto, Jumintono Jumintono

  203-216

  • PDF (Full Text)

• Does Audit Quality Moderate the Relationship Between Corporate Social Responsibility and Tax Avoidance?

  Jerri Benardus Dharmana, Rino Tam Cahyadi, Lalu Rahmat Sohdi

  217-228

  • PDF (Full Text)

• Employee Ecological Behavior Through Green Transformational Leadership: The Mediating Role of Green Hrm Practices and Green Organizational Climate: A Systematich Literature Review

  Dhea Agusty Ningrum, Teguh Satya Wira, Tomy Sun Siagian, Taufiq Hidayah, Jufrizen Jufrizen, Siti Mujiatun

  229-236

  • PDF (Full Text)

• Implementation of Green Accounting and ESG in Management Accounting Systems to Drive Corporate Sustainable Performance

  Dyah Shinta Kusumaningtyas, Heidy Happsari, Listya Ningrum

  237-248

  • PDF (Full Text)

• The Influence of the Problem Based Learning Model on Student Learning Outcomes in the Pancasila Education Subject on the Material of My Rights and Obligations in Class III of SDN Banjar Sawah II Probolinggo

  Abd Kadir Sugiharto Abd Kadir Sugiharto, Didit Yulian Kasdriyanto, Ludfi Arya Wardana

  249-255

  • PDF (Full Text)

• Analysis of Fiqh Muamalah on the Discount Practice at Ibnu Ali Store, Pasean, and Its Implications for Potential Riba

  Riyanto Wijaya, Nurul Imamah

  256-269

  • PDF (Full Text)

• The Policy of Banning Imports of Used Clothing to Protect Consumers as an Manifestation of the Principles of a Welfare State

  Raudhea Vara Yulfa Chairy

  270-282

  • PDF (Full Text)

• Night Market Role Play to Introduce Financial Literacy to 4-5 Year Old Children at PGRI 5 Kindergarten, Kalipare, Malang Regency

  Rizky Dera Maulidyah, Rina Wijayanti, Henny Anggraini

  283-299

  • PDF (Full Text)

• Tax Avoidance and Stock Returns: The Moderating Effect of Independent Commissioners

  Thitania Chatrine Junaidi, Rino Tam Cahyadi, Lalu Rahmat Sohdi

  300-311

  • PDF (Full Text)

• From Trust to Sustainability: A Systematic Literature Review of the Role of Islamic Accountability Accounting in Organizational Transformation

  Faizah Dani Pragita, Febri Maulana, Ichfan Al Mutaqin, Intan Puspita Sari, Rustam Hanafi

  312-329

  • PDF (Full Text)

• Islamic Religiosity, Corporate Governance, and Sustainability Performance: A Systematic Literature Review

  Ahmad Rio Lubis, Besse Mardiah Sari, Dyah Mayasari, Edwar Kusumayadi, Rustam Hanafi

  330-339

  • PDF (Full Text)

• Analysis of the Effectiveness and Contribution of Restaurant Tax, Hotel Tax, and Entertainment Tax to Bekasi City's Regional Original Income in 2021-2025

  Riski Ade Junara, Twenty Mariza Syafitri

  340-345

  • PDF (Full Text)

• Implementation of the Murabahah Contract in Agricultural Capital Financing (MURNI): An Islamic Economic Law Analysis at KSPPS Nuri East Java, Pasean Branch, Pamekasan

  Uswatun Hasanah, Samheri

  346-358

  • PDF (Full Text)

• The Role of Accounting Professional Ethics in Preventing Fraud at the Rabani Sharia Cooperative Peran Etika Profesi Akuntan dalam Mencegah Terjadinya Fraud di Koperasi Syariah Rabani

  Fitri Pebriani, Widyasari

  359-376

  • PDF (Full Text)

• Analisis Dividend Stickiness dan Free Cash Flow terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi

  Arief Rio Maulana, Iin Rahmawati, Faradina Inda Wardhani

  377-387

  • PDF (Full Text)

• The Effect of Financial Distress and Corporate Social Responsibility on Tax Aggressiveness with Independent Commissioners as Moderating Variables

  Setia Andrew Nugraha Marpaung, Rino Tam Cahyadi

  388-404

  • PDF (Full Text)

• Audit Delay Determinants and the Moderating Role of Audit Firm Reputation in Indonesia

  Dianing Ratna Wijayani

  405-414

  • PDF (Full Text)

• Consumer Legal Protection Against Food Order Discrepancies on Digital Platforms Based on Electronic Agreements in Samarinda City

  Nur Paridah Mey Yulia, Asnawi Mubarok, Rio Arif Pratama

  415-426

  • PDF (Full Text)

• The Validity of Sale and Purchase Contracts in the Al-Mujtama' Islamic Boarding School, Pamekasan: A Study Based on Imam al-Shafi'i's Al-Umm

  Aisatul Qomariyah, Samheri

  427-437

  • PDF (Full Text)

• Literature Review on the Effectiveness of Kojic Acid in Reducing Skin Hyperpigmentation

  Made Rendra Wisnu Rahasbistara, Angel Benny Wisan, Ida Ayu Mirah Agung

  438-449

  • PDF (Full Text)

• Characteristics of Tonsil Patients Undergoing Surgical Procedures at Bhayangkara Hospital, Denpasar, January-June 2026

  Ida Ayu Mirah Agung, Putu Febriyanti Yogiswara, Made Mega Febryanti

  450-459

  • PDF (Full Text)

• The Influence of Financial Literacy on Mitigating the Use of Paylater in the Student Environment (Case Study in the Accounting Department of PSDKU Pontianak State Polytechnic, Sanggau Campus)

  Syarif Muhammad Ilham, Edi Saputra, Muhammad Khairul Anam

  460-470

  • PDF (Full Text)

• Analysis of the Effect of Organizational Culture, Emotional Intelligence, and Knowledge Sharing on Innovative Work Behavior at Warunk Wow KWB Ponorogo

  Deva Aldiyan Syah

  471-479

  • PDF (Full Text)

• The Urgency of Food Deregulation in Achieving National Food Security in Indonesia: Legal Reform, Coordinating Governance, and the 2025-2026 Deregulation Agenda

  RA Shanti Dewi Mulyaraharjani

  480-488

  • PDF (Full Text)

• Career Reorientation for Accounting Students in the Era of Artificial Intelligence

  Nur Fadilah Arsyad, Khalsja Oktaviani Kadir, Tia Latifa Suma, Savira Ramadhani Mokodongan

  489-499

  • PDF (Full Text)

• The Influence of Good Corporate Governance and Financial Performance on Company Value with Financial Leverage as a Moderating Variable

  Danda Anggara, E. Lismawati

  501-512

  • PDF (Full Text)

• The Concept of Justice in Wage Determination in the Perspective of Maqasid Sharia: Ibn Taimiyyah's Perspective

  Alfan Jawahir Muhammad, Hilali Basya, Fina Nurafni

  513-524

  • PDF (Full Text)

• Transforming Islamic Religious Education Assessment through Explainable Artificial Intelligence (XAI): Developing a Transparent and Human-Centered Evaluation Model

  Wulandari Retnaningrum, Mariana

  525-553

  • PDF (Full Text)

• A Juridical Analysis of Legal Protection for Consumers Regarding Losses in TikTok Shop Transactions Based on Law Number 8 of 1999 concerning Consumer Protection Kajian Yuridis Terhadap Perlindungan Hukum Bagi Konsumen Atas Kerugian Dalam Transaksi Tiktok Shop Berdasarkan Undang-Undang Nomor 8 Tahun 1999 Tentang Perlindungan Konsumen

  Michellia Alba, Mohamad Tohari, Idul Hanzah Alid

  554-566

  • PDF (Full Text)

• Legal Protection for Buyers Against Developers' Default in Land Purchase Agreements (study of decision number 15/Pdt.G/2025/PN Samarinda) Perlindungan Hukum Pembeli Atas Wanprestasi Developer Tidak Beritikad Baik Dalam Perjanjian Jual Beli Tanah Perumahan (studi putusan nomor 15/Pdt.G/2025/PN Samarinda)

  Sasikirana Anastasia, Asnawi Mubarok, Rahmatullah Ayu Hasmiati

  567-584

  • PDF (Full Text)

• Perceived Service Fairness Dan Revisit Intention Galatama: Peran Mediasi Customer Satisfaction

  Theodora Amelia, Rudiyanto, Ferdian Arie Bowo

  585-601

  • PDF (Full Text)

• Management of Strengthening Pancasila Values within the Merdeka Curriculum to Foster Civic Disposition in Madrasah Ibtidaiyah

  Subar Junanto, Mila Faila Shofa, Putri Rizqiyah Rahmawati, Latifah Permatasari Fajrin

  602-613

  • PDF (Full Text)

• Improving YOLOv8n Robustness via Deformation-Aware Augmentation and Class Balancing for Plastic Resin Code Classification

  Nyoman Sarasuartha Mahajaya, I Gusti Made Ngurah Desnanjaya

  614-624

  • PDF (Full Text)

• The Effect of Leverage, Profitability and Sales Growth on Tax Avoidance in Manufacturing Companies Listed on the IDX

  Nicky Astria Hutapea, Nurganda Siregar, Christnova Hasugian

  625-635

  • PDF (Full Text)

• The Halal Industry as an Instrument for Strengthening an Inclusive Sharia Economy in Indonesia: An Analysis of Impacts and Challenges

  Umi Kulsum, Desy Bariyyatul Qibtiyah

  636-655

  • PDF (Full Text)

• Information Digitalization, Budget Participation, And Apparatus Competence On Village Fund Accountability

  Elvira Zeyn, Glen Lazwardi Qurba, Ridwan Ridwan, Haris Resmawan

  657-666

  • PDF (Full Text)

• Analysis of the Influence of Discipline and Work Performance on Job Satisfaction with Rewards as a Mediating Variable at PT. Cipta Karya Kendal, Central Java

  Mukhlidin Mukhlidin, Garbada Boris Setyawan, Andi Fauziah Yahya

  667-678

  • PDF (Full Text)

• Instilling Moral Values in Islamic Religious Education Learning Facing the Millennial Era at SMP Negeri 1 Sungai Limau

  Marfiyanti, Mita Muhaisyah, Giva Yulnefsi, Netra Sovia, Syafrina Yulia

  679-687

  • PDF (Full Text)

• Quarter-Life Crisis Levels among Sixth-Semester Students in the Guidance and Counseling Study Program

  Silmi Nurul Jauza, Muhammad Arif Budiman Sucipto, Ade Bagus Saputra, Ilyas Mubarok; Mei Yara Aida Nachwa

  688-704

  • PDF (Full Text)

• Analysis of Import and Export Activities in the Oil and Gas and Non-Oil and Gas Sectors and Their Impact on the Trade Balance in Foreign Trade in 2021 – 2024

  Wiwit Rohaeni Yulianti, Athiy Dina Rosihana

  705-716

  • PDF (Full Text)

• Revitalization of Pico-Hydro Pelton Turbines for Operation at Low Head: An Experimental Study and Efficiency Analysis

  Andi Saidah, Yudi Albari

  717-731

  • PDF (Full Text)

• Application Of Accounting System As A Form Of Internal Control In Employee Payroll At PT Andika Pratama Abadi

  Diana Afriani, Denny Salim, Stefvy

  732-737

  • PDF (Full Text)

• Building Employee Work Effectiveness Through Competence And Communication: A Study Of Cv Sejahtera Sukses Gemilang Medan

  Candra, Clarrissa Winata, Calista

  738-748

  • PDF (Full Text)

• Analysis of Potential Financial Distress Using the Altman Z-Score Method in the Property Sector Affected by High Interest Rates (Case Study: PT Lippo Karawaci Tbk Period 2023–2025)

  Bella Putrie Nindyawan

  749-761

  • PDF (Full Text)

• Institutional Perspectives On Intangible Assets In Performance Measurement: Toward A Conceptual Framework Of Value Creation

  Dwi Cahya Widiyanata, Endah Wulan Safitri

  762-777

  • PDF (Full Text)

• Understanding of Islamic Working Capital among MSMEs and Its Impact on Micro-Business Growth (Case Study of Muaro Jambi MSMEs)

  Muhamad Rasyid Rahmatullah, A. Yuli Tauvani, Salmia, Mohd. Haramen, Ahabbi Rahman, Lisda Ariany

  778-789

  • PDF (Full Text)

• Auditor Independence and Its Influence on Accounting Behavior: A Systematic Literature Review

  Wan Fachruddin, Haflah Furqan

  790-802

  • PDF (Full Text)

• The Role of Statistical Concepts in the Development of Artificial Intelligence for Auditing: A Systematic Literature Review

  Nibrisatul Hana, Shofyan Hadi, Lintang Budiarti, Yayan Ananto, Naufal Nasrullah

  803-814

  • PDF (Full Text)

• Work-Life Balance and Time Flexibility of Female Employees in the Home Industry: A Systematic Literature Review

  Telly Pauline Ulviana Siwi, Debi Septiani, Yike Diana Putri, Agung Indriansyah

  815-822

  • PDF (Full Text)

• Improving Learning Outcomes of Class VB Students in Mathematics Learning Using Scratch Media at SDN 57 Padang Sappa, Luwu Regency Peningkatan Hasil Belajar Siswa Kelas VB Pada Pembelajaran Matematika Menggunakan Media Scratch di SDN 57 Padang Sappa Kabupaten Luwu

  Aprianti, Sunardin, Juwita Crestiani

  823-841

  • PDF (Full Text)

• Analysis of Legal Protection Regarding the Fulfillment of Copyright Owners' Royalty Rights

  Amelia Anggriany Siswoyo, Dwi Sartika Paramyta, M. Rohmidhi Srikusuma, G.P. Raiwella, Yuli Grace

  842-857

  • PDF (Full Text)

• The Effect of The Company's Anti-Corruption Commitment on Earnings Management

  RM Syah Arief Atmaja Wijaya, Vicky Vendy

  858-874

  • PDF (Full Text)

• Beyond Digital Transparency: Do Digital and Risk Management Disclosures Improve Earnings Quality? Evidence from Indonesian Consumer Non-Cyclical Companies

  Ulfa Puspa Wanti Widodo, Nanda Wahyu Indah Kirana, Rizdina Azmiyanti

  875-886

  • PDF (Full Text)

• Implementation of Community Based Tourism and Inventory of Local Resources Supporting Ecotourism Potential in Way Kalam Tourist Village, KPH Way Pisang

  Meyliana Astriyantika, Enggar Dwi Cahyo

  887-899

  • PDF (Full Text)

• Adsorption Of Enrofloxacin From Aqueous Solution Using Teak Sawdust Hydrochar : Effects Of Particles Size, Adsorben Dosage, Contact Time And Watermatriks

  Uswatun Khabiba Amalia, Muchammad Tamyis

  900-919

  • PDF (Full Text)

• Design and Construction of a Bedroom Monitoring Device for the Elderly Using LoRa Communication and the Internet of Things

  Muhammad Anshory, Tamaji, Erwin Dhaniswara

  920-937

  • PDF (Full Text)

• Building Competitive Advantage in the Indonesian Logistics Sector: the Combined Impact of Service Quality, Marketing, and Supply Chain Flexibility on Firm Performance

  Ardian Tri Bawono, Sri Widyastuti, Derriawan

  938-950

  • PDF (Full Text)

• The Effect of Service Quality, Business Location, Products, and Trust on Customer Satisfaction of Micro-Businesses in the Culinary Sector in Bima City

  Nurlaila, muhammad rizkan, syafruddin, Khas Sukma Mulya

  951-970

  • PDF (Full Text)

• Analysis of Factors Affecting the Welfare of Salt Farmers' Households in Donggobolo Village

  Indah Purnamasari, Fajrin Hardinandar, Khas Sukma Mulya

  971-991

  • PDF (Full Text)

• Reconstruction of Constitutional AI Electoral Governance for Election Legitimacy: A Comparison of Indonesia, the United States, and Singapore

  Amirullah Amirullah, Sri Rahayu

  992-1007

  • PDF (Full Text)

• Analysis of Socio-Cultural Factors Influencing the Acceptance of Women as Business Executives

  M. Alvin Faiz, Khas Sukma Mulya, Muhammad Rizkan

  1008-1029

  • PDF (Full Text)

• The effectiveness of the exoneration clause in the terms and conditions (Terms of Service) of the E-Commerce platform on the Protection of Digital Consumer Rights

  Mahliyanti Adelia Warman, Gokma Toni Parlindungan S, Amanda Bherlyana Putri

  1030-1040

  • PDF (Full Text)

• The Effect Of Company Size And Company Age On Financial Performance Of Banks Listed On The Indonesia Stock Exchange In 2024/2025

  Yusril Ihza Mahendra

  1041-1049

  • PDF (Full Text)

• Employee Service Communication in Creating Customer Satisfaction at Cue Club Pool and Coffee

  Fajar Arifin Wijanarko, Nunik Hariyani, Zulin Nurchayati

  1050-1068

  • PDF (Full Text)

• Improving the Basic Writing Skills of Second-Grade Students in Class II C at SDN 30 Mattirowalie Through a Picture-Based Learning Method Using Canva

  Jein Tita Jein Tita, Muhammad Hasby Muhammad Hasby, Reski Pilu Reski Pilu

  1069-1076

  • PDF (Full Text)

• Framing Analysis of Online Media Coverage Regarding Environmental Issues: A Study of National News Portals in Indonesia

  Aisa Setiawati, Ibrahim Sumantri

  1077-1088

  • PDF (Full Text)

• Representation Of The Evolution Of The Social Function Of Aesthetic Coffee Shop Among Gen Z In Pontianak City

  Mutiara, Kayla Andreyani, Mentari

  1089-1106

  • PDF (Full Text)

• Work Environment and Job Satisfaction on Financial Managers' Performance: The Moderating Role of Organisational Culture

  Asnawir, Muh. Agung Paturungi, Wahyudi, Syahrial Maulana,

  1107-1119

  • PDF (Full Text)

• The Influence of Financial Literacy on Investment Decision Making with Herding Behavior and Loss Aversion as Moderating Variables

  Dhiya mufidah erya kamila, Lisa martiah nila Puspita

  1120-1128

  • PDF (Full Text)

• Implementation of a Sharia-Based Management System at the Muhammadiyah Zakat, Infaq, and Sadaqah Institution (LAZISMU) of Pamekasan Regency

  Syukriatus Sholeha, Khairul Jannah

  1129-1146

  • PDF (Full Text)

• Application of Biomorphic Concepts in the Design and Development of the Banggai Port Terminal in Banggai Laut Regency

  Yayu Marliani S, Nashrah Arsyad, Andi Muhammad Ikhsan

  1147-1156

  • PDF (Full Text)

• The Effect of Work Stress, Emotional Intelligence and Work Life Balance on Job Satisfaction (Case Study on Cooperative Employees in Ponorogo Regency)

  Septian Wahyu Adit Pratama, Sri Hartono, Yusup arip

  1157-1171

  • PDF (Full Text)

• Medium-sized Business Actors' Perceptions of Taxes and Their Implications for Business Competitiveness in Bima City

  Sinta Nurfiani, Rizky Amelia, Khas Sukma Mulya

  1172-1184

  • PDF (Full Text)

• Analysis of the Process of Implementing Analog Land Certificates to Electronics at the National Land Office of Palopo City

  Ecce Jumsa, Salmi, Hisma Kahman

  1185-1202

  • PDF (Full Text)

• Improving Hand-Eye Coordination Abilities Through Leaf-Rolling Activities at DWP 2 Bayem Kasembon Malang Kindergarten

  Andriani, Ayu Asmah, Rina Wijayanti

  1203-1212

  • PDF (Full Text)

• Human Relations and Education: The Perspective of Omar Mohammad al-Toumy al-Syaibany: Contribution to the Development of Humanistic-Based Education

  Khairul Fata, Muzammil

  1213-1230

  • PDF (Full Text)

• The Influence of Digital Marketing, Halal Labeling, and Business Capital on Product Sales in Franchise Businesses in Sungai Penuh City Pengaruh Digital Marketing, Labelisasi Halal dan Modal Usaha Terhadap Penjualan Produk pada Usaha Waralaba di Kota Sungai Penuh

  Fiora Febria Harvika, Yogi Ahmad Yani

  1231-1253

  • PDF (Full Text)

• The Influence of the Motor Vehicle Tax Amnesty Program, Tax Sanctions, and Tax Socialization on Motor Vehicle Taxpayer Compliance in Mempawah Regency

  Harni Indriani

  1254-1262

  • PDF (Full Text)

• Evaluation of the Water Quality Status of the Kedunguling River Using the Pollution Index Method in Durung Banjar Village, Sidoarjo

  Ahza Refkyan Dhafa, Listin Fitrianah

  1263-1274

  • PDF (Full Text)

• Development of Interactive Learning Videos on Grade IX Spatial Structure Material

  Eka Titik Susiani, Olief Ilmandira Ratu Farisi

  1275-1287

  • PDF (Full Text)

• The Influence of Financial Management, Business Capital, Business Income, Product Innovation and Marketing Strategy on the Success of Micro Businesses in the Culinary Sector in Bima City

  Khas Sukma Mulya, Amanda

  1297-1308

  • PDF (Full Text)

• The Effect of the Think-Pair-Share (TPS) Learning Model on the Mathematical Problem-Solving Ability of Grade VII Students

  Sindi Aulia, Arini Hidayati

  1309-1315

  • PDF (Full Text)

• Development of an Educational Game on Quadrilaterals for Grade VII MTS Students

  Nurul Laily Fadilah, Arini Hidayati

  1516-1522

  • PDF (Full Text)

• Contributing but Unrecognised: Gender Dynamics in Natural Resource Management among Women Farmers in Kubu Raya

  Amira Fazilah, Mentari, Nurul Fadilah

  1552-1560

  • PDF (Full Text)

• Convergence of Sharia Maqashid and Environmental, Social, and Governance (ESG) in Sustainable Sharia Economic Development

  Moh. Najiburrahman, Siti Wasilah

  1523-1539

  • PDF (Full Text)

• Selective Enforcement Dalam Penegakan Hukum Pencemaran Nama Baik Di Ruang Digital Antara Perkara Bibi Kelinci Dan Baiq Nuril

  Farhan Hanif Nurhadi, Endik Wahyudi, Idris Wasauha

  1540-1551

  • PDF (Full Text)

• The Effect Of Budget Transparency, Accountability And Human Resource Competence On The Management Of Village-Owned Enterprises In Pusako And Bungaraya District

  Rosakinah Mawardah, Kartika Rachma, Rahmawaty hasibuan

  1561-1569

  • PDF (Full Text)

• Smart Maritime Literature Recommendation System Using Retrieval-Augmented Generation

  Rezky Rahma Ruslan, Dirhamsyah, Tika Septia

  1570-1579

  • PDF (Full Text)

• The Influence of Financing Risk on Mudharabah Financing in Islamic Commercial Banks

  Endra Herdiansyah, Fadhila Nurul Azqia, Annisa Adha Minaryanti, Budi Septiawan

  1580-1590

  • PDF (Full Text)

• Critical Review Journal Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing Melia A. Baldwin, Carol E. Brown, & Brad S. Trinkle (2006)

  Muslimin, Nahwani Fadelan, Wahid Hasyim, Fitriah, Fithiyaturrahmah

  1591-1598

  • PDF (Full Text)

• The Influence of the Number of Taxpayers, Investment, and Gross Regional Domestic Product (GRDP) on Final Income Tax Revenue from MSMEs in North Sulawesi

  Fitriyanti Natalia Sambur, Joseph Philip Kambey, Andrew Patrick Marunduh

  1599-1609

  • PDF (Full Text)

• Web-Based Decision Support System for New Business Location Selection Using the Analytical Hierarchy Process (AHP) Method

  Muhamad Aldy Akbar, Muhammad Ali Akbar

  1610-1619

  • PDF (Full Text)

• The Construction of Accounting Meaning in the Preparation of Financial Statements Based on SAK EMKM Among MSME Operators at Sukawati Market: A Phenomenological Study

  Wayan Tari Indra Putri Putri, Wayan Eny Mariani, Ni Nengah Lasmini

  1620-1629

  • PDF (Full Text)

• Psychological Safety and Organizational Communication in Improving Team Effectiveness: A Systematic Literature Review in Organizational Behavior Perspective

  Vera Wahani, Nofry Frans

  1630-1646

  • PDF (Full Text)

• Organizational Communication Dynamics within the Public Sector in the Implementation of Indonesian Bureaucratic Reform Policies

  Ahmad Saudi, Andi Kardian Riva’i, A’ang Chaarnaillan

  1647-1655

  • PDF (Full Text)

• Evaluation Of E-Filling Information System Performance at KPP Pratama Kendari Using COBIT 5.0 Framework

  Sriayu Pracita, Fahmi Sahlan

  1656-1674

  • PDF (Full Text)

• Comparative Analysis of Good Cooperative Governance Implementation in Indonesian and Overseas Cooperatives: A Systematic Literature Review

  Iyan Izazi Huwaina, Anisa Dwi Utami, Maryono, Lukman M. Baga

  1675-1686

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• Modernization of Marriage Guidance (Bimwin) from a Maslahah Perspective at the Kua, Tinambung District, Polewali Mandar Regency

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  • PDF (Full Text)

• Taking the Postal Business to the Sky with Information Technology

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• The Role of Job Satisfaction in Mediating the Influence of Compensation Fairness and Career Opportunities on Nurse Turnover Intentions

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  1709-1719

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• The Effect of the Perception of Fast Fashion Issues on H&M's Brand Image on H&M Social Media Followers

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• Environmental Mechanisms and Corporate Values: The Role of Size Moderation in Indonesian High-Profile Companies

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  1726-1741

  • PDF (Full Text)

• Analysis of the Constitutional Court’s the Judge's Decision Ratio in Interpreting the Meaning of Riots (in Constitutional Court Decision No. 115/PUU-XXII/2024)

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  1742-1756

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• Analysis of Judicial Reasoning in Illegal Land Disputes (a Study of Decision Number 123/Pdt.G/2022/PN Palu)

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  1757-1763

  • PDF (Full Text)

• The Effect of Canva-Based Video Media in Christian Religious Education Learning on the Learning Outcomes of Grade VIII Students of SMP Negeri 2 Mantangai

  Linta, Matius Timan Herdi Ginting, Lukas

  1764-1780

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• Sharia Entrepreneurial Ethics in Social Commerce: A Critical Analysis of Predatory Pricing on UMKM Sustainability

  Ahmad Rokhim, Rizqi Egy Gumilang, Muhammad Aminul Wahid

  1781-1792

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• Management of Functional Literacy Programs: The Role of Funding, Learning Community Participation, and Learning Resources

  Ofri Somanedo, Any Diana Vitasari, Tegar Anggi Handika

  1793-1804

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• Structured Collaborative Active Learning in Accounting Standards Instruction: Evidence from a Pre-Experimental Study

  Septi Nurmalita, Dwi Handarini, Eka Septariana Puspa, Surya Anugrah, indy Permata Suyono, Rindi Lestari Suci Sofiyana

  1805-1820

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• Marketing Strategy Analysis Of Seri Kuala Lobam Fashion Center Sme: An Stp And Business Model Canvas Approach

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  1821-1838

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• Implementation of the Electronic Attendance System as an Instrument for Enforcing Civil Servant Discipline Based on Government Regulation Number 94 of 2021

  Muhamad Abil Rachman, Andari Yurikosari

  1839-1850

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• Analysis of Budget Execution Performance: A Case Study of Work Units within the Jurisdiction of the Bogor State Treasury Service Office

  Muchamad Amrullah

  1851-1861

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• The Effect of Corporate Social Responsibility (CSR) Disclosure on Stock Return Volatility in the Consumer Goods Sector on the Indonesia Stock Exchange

  Ahmad Danda Aprindi, Fachruzzaman HI Hanafi

  1862- 1870

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• Descriptive Use of Flashcard Media in Elementary School Students' Beginning Reading: Literature Review

  orine paembonan, roswita, yosalia tuntun, aulia salsabila

  1871-1879

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• The Effect of Using Animated Audiovisual Media on Mastery of New Vocabulary in Grade 1 Students

  aqizaadifa diva, Nadia Nur Faiza , Dian Srilestari , Eka Deviandari , Husnul Khotimah

  1880-1887

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• The Effect of Staff Accountability on the Quality of E-Procurement Services at the Logistics Bureau

  Tati Julita, Yuni Candra, Yudas Sabaggalet

  1888-1899

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• Training Needs Analysis for the Level II National Leadership Training (PKN) to Enhance Strategic Leadership Competence (A Case Study at the Ministry of Finance)

  Egrita Buntara

  1900-1911

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• The Concept of Diversion as a Measure to Address Children in Conflict with the Law

  Al Basya, M. Arif, Iqra Lugan Sakrora, Ferlan Niko

  1912-1920

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• The Influence of Algorithm Transparency, Trust, Price Perception, Service Quality, and Ease of Use on Marketplace Consumer Loyalty

  Nurul Aini, Khairul Umam

  1921-1929

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• Representation of Gender Roles in the Household in the Film Sore Istri dari Masa depan (Semiotic Analysis of John Fiske)

  Rinalda Tatiyana Tjahyadi, Yumelda Sari

  1930-1936

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• The Role of the Indonesian Attorney General's Office in Capital Market Law Enforcement (a Case Study of PT Asuransi Jiwasraya)

  Iddo Andua Ramadhan, Sri Wahyu Handayani, Abdul Aziz Nasihuddin

  1937-1954

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• Law Enforcement by the Civil Service Police Unit (Satpol PP) in Addressing Street Vendors' Violations of the Regional Regulations of Palembang City Through a Humanistic and Restorative Approach

  Abdul Jafar, Sarah Sarah

  1955-1967

  • PDF (Full Text)

• Digital Transformation in Enhancing Leadership Effectiveness at the Makassar City Regional House of Representatives (DPRD)

  Sukaini, Riska Dewi, Sulfiana

  1965-1974

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• Financial Report Performance Analysis of PT. Taspen Life Using Common Size and Trend Analysis Methods for 2022–2024

  Sulfiana, Wahdaniar Amir, Wijhah

  1955-1964

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• From Manual Bookkeeping to Smart Accounting: The Impact of Digital Literacy and Financial Literacy on the Adoption of Accounting Technology in MSMEs

  Ebah Suaebah

  1975-1983

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• Business Asset Diversification as an Implementation of the Financial Behavior of Madurese Merchants in Managing Warung Madura

  Ahmad Rifai Ali Zain Rifai

  1984-1992

  • PDF (Full Text)

• The Effect of Digitalization and the Work Environment on Employee Performance at STPN Yogyakarta

  Megananta Renatabumi, Fereshti Nurdiana Dihan

  1993-2014

  • PDF (Full Text)

• The Effect of Profitability, Solvency, and Company Growth on Corporate Social Responsibility Disclosure

  Syfa Ratu Anjelita, Fahrul Imam Santoso

  2015-2028

  • PDF (Full Text)

• Optimizing Maritime Training Participant Satisfaction: The Mediating Role of Perceived Value and Fees

  Muhammad Darwis, Ahmad Yusuf Ismail

  2029-2044

  • PDF (Full Text)

• The Role of the Merah Putih Village Cooperative in Improving Community Welfare in Pondok Petir, Depok

  Ratna Kartika Sari, Dewi Retno Budiastuti, Moch Syafii

  2045-2056

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• Level Of Public Trust In The Economic Census And Its Impact On Increasing The Accuracy Of Decil Determination For Public Welfare

  Nur Indah Rahmawati

  2057-2069

  • PDF (Full Text)

• The Authority of Customary Institutions in Dispute Resolution for Community Reconciliation

  Lili Suarni, Faisal Efendi, Afrikal Candra, Titik Alfurqan, Dea Pita Sari, Melati Melati

  2070-2084

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• Stylish but Broke: The Relationship between Social Media Self-Presentation, Lifestyle, and Financial Planning as a Mediator of Young People's Financial Awareness

  Gigih Hilmiawan, Irhas Badruzaman, Zulfatun Ruscitasari, Anik Puji Handayani, Idzhar Hanan Nurrohim

  2085-2105

  • PDF (Full Text)

• The Influence of Firm Size and Firm Age on the Financial Performance of Banks Listed on the Indonesia Stock Exchange (IDX) in 2024–2025

  Yusril Ihza mahendra

  2106-2116

  • PDF (Full Text)

• Analysis of the Acceptance and Usage of the Audit Tools and Linked Archive System (ATLAS) Using the Technology Acceptance Model (TAM) Among Taxation Accounting Students at the Islamic University of Indonesia

  Muhammad Umroh

  2117-2130

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• Public Relations Strategy of the Directorate General of PSDKP in Socializing the Utilization and use of the Vessel Monitoring System (VMS)

  Ananda Marcell Dinofa, Ayu Larasati, Nur Rakhma Novika, Oko Marisno

  2131-2142

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• The Role of Indigenous Peoples in Natural Resource Management Based on the Dimensions of Legal Philosophy

  Aulasysyifa Sholihah, Sri Wahyu Handayani, Tedi Sudrajat

  2143-2151

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• A Juridical Analysis of Mediation in the Resolution of Land Disputes Based on Regulation of the Minister of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) Number 21 of 2020

  Muhammad Farid Hariyanto, Muhammad Islahuddin

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  • PDF (Full Text)

• Legal Protection for Students Participating in Demonstrations: An Analysis of Law Number 9 of 1998 Concerning Freedom of Expressing Opinions in Public

  Muhammad Risqi, Mushafi Miftah

  2167-2180

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• The Effectiveness of the Eco-Pesantren Program in Creating Economic Value Through Green Product Development at Baitul Hikmah Islamic Boarding School, Tempurejo, Jember

  Suprianik, Mariyah Ulfah

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• Legal Accountability for State Financial Misappropriation in Government Procurement Based on Corruption Court Decision Number 11/Pid.Sus-TPK/2025/PN Plg

  Jumadi, Sarah Sarah

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  • PDF (Full Text)

• Comparison of Clinical Symptoms and Microbiological Results of Otomycosis Due to Candida SP. and Aspergillus SP. Infection in ENT Patients in Denpasar

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• The Influence of Electronic Word-of-Mouth Credibility on Purchase Decisions via Customer Trust among Shopee Users in Padang City

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• Legal Protection for Contract Workers in the Hospitality Sector Based on Human Rights: An Analysis of Law Number 6 of 2023 on Manpower Perlindungan Hukum Tenaga Kontrak di Perhotelan Berbasis Hak Asasi Manusia (Analisis Undang-Undang Nomor 6 Tahun 2023 Tentang Ketenagakerjaan)

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  • PDF (Full Text)

• The Influence of Intellectual Capital, Good Corporate Governance, Green Accounting, Business Risk, and Audit Quality on the Value of Energy Sector Companies

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  • PDF (Full Text)

• The Influence Of Kintan Media On Knowledge And Self-Efficacy Of Hypertension Prevention In Pkk Groups In Simpang Tiga Village, Samarinda

  Faeris Suaib, Desie Rahmawati, Dian Ardyanti, Sri Hazanah

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• The Influence of the Digital Money System on Waqf Intention with Public Trust As A Mediator

  Syafrul Hidayat As, Ida Busnetty

  2284-2294

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• Implementation of the Ca-Score Method to Assess the Financial Performance of Agricultural Sector Companies in Indonesia

  Arma Yuliza, Fefti Yulian Mela, Susanti

  2295-2301

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• Transforming Social Assistance into Sustainable Household Welfare: A Financial Literacy and Economic Empowerment Model

  fahri abdullah, Samsidar, Andi Fajriansyah

  2302- 2316

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• The Influence of Leader-Member Exchange and Perceived Organizational Support on Lecturer Job Performance: Psychological Stress as a Mediator and Organizational Commitment as a Moderator

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• Application of the Business Judgment Rule Doctrine to ESG Investment Decisions

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  Susi Marni, Nani Cahyani, Febriyantina Istiara, Ruruh Aris Setya Wibawa, Rahayusriasih H

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  Stella Rosita Anggraini

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• The Geopolitics of the Strait of Hormuz and the Plight of Traditional Fishermen Amidst the Fuel Price Crisis

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• Sustainable Investment Decisions: The Role of Environmental Accounting Information in the Psychology of Gen Z Investors in Indonesia

  Melsa Jumliana, Ramly, Fika Hartina Sari, Rahadian Cahyadi, Nur Asmi Ainun Kamal, Sitti Jam'iah

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  I Wayan Suwena, Ida Ketut Kusumawijaya, Ni Ketut Dewi Irwanti

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