Vol. 5 No. 4 (2026): Oktober

Articles

• Analysis of the Impact of AI and Real-Time Data Technology Implementation on the Quality of Financial Statements

  Nahda Nur Affisa, Deti Kutsiya Dewi, Aqmarina Lailani, Alleya Tita Syahrani, Regita Nur Ilyasa, Riana Zahwa Kamila

  2747-2754

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• The Influence Of Work Stress, Social Support, And Work Life Balance On Employees Of The Central Statistical Agency (BPS) Of Magelang District

  Nidaa Fauziyyah, Nany Noor Kurniyati

  2819-2826

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• The Effectiveness And Contribution Of Hotel And Restaurant Taxes To Increasing Locally Generated Revenue In Medan City

  Carlos Christopel Hutajulu, Nancy Mayriski Siregar, Noviani Noviani

  2967-2976

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• Foreign Direct Investment and Inclusive Growth: Does FDI Reduce Income Inequality in Indonesia?

  Fayeno Yunanda, Royanti Sinaga, Mutiara Fahmi

  2843-2852

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• Analysis of Debt Management and Repayment Capacity at PT Garuda Indonesia Tbk in 2025

  Githa Triananda Agustina, Nayyara Aulia, Anisa Nurseptiani, Nazwa Salsabilla Hasibuan, Melani Maria Kireyna Lolowang

  2763-2768

  • PDF

• Analysis of HMNS Parfume's Marketing Strategy in the Digital Era

  Sahwa Lioni Ayu , Easter Tobing

  2879-2888

  • PDF

• The Influence Of Work Discipline, Work Environment, And Work Facilities On Employee Performance At The North Sumatra Province Manpower Office

  Mhd Dava Faldiansyah Nasution, Wilchan Robain , Teguh Wahyono

  2489-2498

  • PDF

• The Influence Of Product Quality, Service Quality, And E-WOM On Consumer Satisfaction At MSME Angkringan 3208 Chatman

  Tedi Eperata Tarigan, Fitra Arlina Nasution, Ocdy Amelia

  2557-2568

  • PDF

• Analysis of the Effectiveness of Accounting Information Systems in the Local Government of Medan City

  Muhammad Ipan, Yunita Sari Rioni, Vina Arnita

  2367-2374

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• The Influence Of Internal Information Systems And Communication On Employee Performance At The Palembang City Education Office

  Tesa Wulandari, Rahmi Aryanti, Asma Mario, Albizia Pasmawijaya Putera

  2797-2806

  • PDF

• The Effect Of Perceived Organizational Support And Work Engagement On Employee Performance At PT (Persero) PLN UP3 Lahat

  Sindi Widia Wulandari, Merta Kusuma , Mimi Kurnia Ningsih , Meiffa Herfianti

  2949-2956

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• The Role of Digitalization Through Internet Access in Strenghening the Economy in Sumtera Utara

  Yunita Fitriana, Annisa Ilmi Faried, Andrian Zulfa, Rahmad Sembiring

  2709-2720

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• The Influence of Work Motivation, Job Satisfaction and Work Discipline on Teacher Performance at SMAN 3 Medan

  Siti Humairah, Muhammad Toyib Daulay , Kholilul Kholik

  2415-2424

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• The Influence of Internal Communication and Human Resource Development on the Professionalism of Health Workers at the Lubuk Tanjung Community Health Center, Lubuklinggau City

  Dian Khairunnisa, Surajiyo Surajiyo, Wisdalia Maya Sari, Dheo Rimbano

  2833-2842

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• The Influence of E-Government Utilization and Human Resources Quality on Public Service Effectiveness in Lubuklinggau Timur I District

  Devy Febriati, Astrie Riance, Apandi Apandi

  2673-2678

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• The Influence of Financial Literacy, Financial Technology, and Financial Inclusion on the Financial Performance of MSMEs in Panji District, Situbondo

  Sifliana Fiqih Andini, Retno Endah Supeni, Nursaidah Nursaidah

  2779-2788

  • PDF

• The Influence of Competence, Motivation, and Organizational Culture on Employee Performance at the Industry and Trade Agency Lubuk Linggau

  Anisari Faturrohmah, Suyadi Suyadi, Yuli Eprianti

  2931-2942

  • PDF

• The Influence of Audit Tenure and Auditor Industry Specialization on Audit Quality in the Banking Industry Listed on the Indonesia Stock Exchange for the 2023–2025 Period

  Delta Citra Lestari Surbakti, Handriyani Dwilita, M.Irsan Nasution

  2613-2620

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• Challenges and Solutions Regarding Access to Business Capital for MSMEs

  Deti Kutsiya Dewi, Syifa Nurkhalisah, Yohana Frhansiska Nogo Lakun, Nafsia Baba, Raihan Satrio, Lifia Dwi Yahya

  2391-2402

  • PDF

• The Influence of Accounting Information Systems and Internal Control Systems on the Quality of Medan City Government Financial Reports

  Ema Mauliani, Miftha Rizkina , Renny Maisyarah

  2651-2662

  • PDF

• The Influence Of Training, Work Environment, And Job Satisfaction On Employee Work Productivity At PT. Pelindo Multiterminal

  Rizki Ramadhan, Wilchan Robain

  2739-2746

  • PDF

• Analysis of Factors Affecting the Quality of Internal Audit at the South Nias Regency Inspectorate

  Elvan Donius Baene, M. Irsan Nasution

  2333-2344

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• The Influence of E-wallet Use and Self-Control on the Financial Behavior of Generation Z in Lubuklinggau City Mediated by Perception Ease of Use

  Mirandha Maulidia Sari, Herman Paleni, Dewi Anggraini, Arisky Andrinaldo

  2769-2778

  • PDF

• The Effect Of Taxpayer Understanding, Tax Sanctions, And Taxpayer Awareness On Individual Taxpayer Compliance With Tax Digitalization As A Moderating Variable

  Sulistiawati Putri, Rindu Ferdina Lestari

  2911-2920

  • PDF

• The Effect of Service Quality and Image of The Medan Class I Special Immigration Office on Consumer Satisfaction with Electronic Passports

  Putri Afriani Br. Pardede, Elfitra Desy Surya, Dewi Nurmasari Pane

  2509-1516

  • PDF

• The Effect of Job Crafting, Work Engagement, and Compensation on Employee Performance at Hotel Grandhika Setia Budi Medan

  Ananda Maysra Azka, Emi Wakhyuni, Sri Rahayu

  2587-2594

  • PDF

• Analysis of The Determinants of Small and Medium Industry (Smi) Development on Labor Absorption in Medan City

  Rizky Muhammad Husein, Rahmad Sembiring, Lia Nazliana Nasution

  2375-2390

  • PDF

• The Effect Of Training, Work Motivation, And Work Discipline On The Performance Of Members Of The Community Development Directorate (Ditbinmas), Special Region Of Yogyakarta Regional Police

  Didin Kurniayu, Nany Noor Kurniyati

  2827-2832

  • PDF

• Analysis of Work Motivation, Work Discipline, and Work Ability on Employee Performance at PT Perkebunan Nusantara IV Medan

  Dina Nopita Muliawati, Wilchan Robain , Teguh Wahyono

  2629-2640

  • PDF

• Analysis of the Impact of Work Motivation and Work Discipline on Employee Productivity at Kopi Mandja, Medan City Branch

  Salsa Adrina Fazilla Siregar, Sri Rahayu, Abdi Setiawan

  2529-2538

  • PDF

• Analysis of Digital Marketing and Digital Service Quality on Customer Loyalty with Customer Satisfaction as an Intervening Variable A Study at Bank Sumut’s Medan Coordinating Branch

  Arwita Rahmadiyah Pasaribu, Mesra B, Yossie Rossanty

  2853-2862

  • PDF

• The Influence of Content Marketing and Brand Awareness on Purchase Intention for Glad2Glow Products among the OhMyBeautyBank Community on X

  Sabrina Kusuma Ningtias, Hendra Utama, Dian Septiana Sari

  2435-2446

  • PDF

• The Influence of Work Environment, Work Motivation, and Work Discipline on Employee Performance at PT Sinar Niaga Sejahtera (Garuda Food), Lubuklinggau City

  Ferdian Mawardani Js, Dheo Rimbano, Wisdalia Maya Sari, Yuli Efrianti

  2889-2900

  • PDF

• The Effect of Asset Allocation Policy, Interest Rates, Inflation, Mutual Fund Size, and Mutual Fund Age on Mutual Fund Performance in Indonesia

  Yeni Wulandari, Suwarno Suwarno, Eri Triharyati

  2689-2696

  • PDF

• Analysis of the Implementation of SAK EMKM in the Preparation of Financial Statements at MS Cell Counter Store in Sunggal District, Deli Serdang Regency

  M Syukrillah Putra, Nur Aliah

  2569-2578

  • PDF

• The Effect Of Streamer Credibility And Content Marketing On Consumers’ Purchase Intention Toward Daviena Skincare Products On Tiktok In Palembang City

  Wanda Wandira, Esty Naruliza, Sri Ermeila, Ria Astri Yani

  2807-2818

  • PDF

• The Effect Of Self-Efficacy, Investment Risk, And Corporate Reputation On Sharia Stock Investment Decisions With Financial Literacy As A Moderating Variable

  Ayu Aya Sofya, Asyraf Mustamin, Kamaruddin Kamaruddin, Samsul Samsul, St. Hafsah Umar

  2957-2966

  • PDF

• The Influence of Tax Justice Perception, DGT Image, and Taxpayer Trust on Taxpayer Compliance Through Intentions

  Sarah Hanim Batubara, Kiki Farida Ferine, Erwansyah Erwansyah

  2721-2730

  • PDF

• Inflation Stability Analysis of the Influence of Business Location, Price Level and Operating Hours on the Income of Street Vendors in Kwala Bingai Village, Stabat District, Langkat Regency

  Ulfa Hasibuan, Suhendi Suhendi, Rahmad Sembiring

  2425-2434

  • PDF

• The Influence of Training Effectiveness and Teamwork on Employee Performance at the Lubuklinggau City Population Control and Family Planning Agency, with Work Ethos as a Moderating Variable

  Mutiara Hati Celia, Sardiyo Sardiyo, Hartati Ratna Juita, Muhammad Effendi

  2679-2688

  • PDF

• The Effect Of Financial Performance On The Firm Value Of Plantation And Food Crop Companies Listed On The Indonesia Stock Exchange: The Moderating Role Of Environmental And Social Responsibility

  Yusuf Arifin Hutabarat, Heriyati Chrisna, Renny Maisyarah

  2549-2556

  • PDF

• The Influence of Digital Literacy, E-Wallet Usage Level, and Lifestyle on Financial Literacy

  Intan Amandayu, Hernawaty Hernawaty, Aulia Aulia

  2355-2366

  • PDF

• The Influence Of Tangibles, Empathy, Responsiveness, Reliability, And Assurance On Consumer Satisfaction At The COCO Kenten Gas Station In Palembang (A Case Study Of The Use Of The Mypertamina Application)

  Happy Lorenshe, Esty Naruliza, Sri Ermeila , Reiner Yan Mayana Effendi

  2789-2796

  • PDF

• The Effect of Internal Control and Compensation Adequacy on the Prevention of Village Fund Fraud with Individual Morality as a Moderating Variable in Cicurug Subdistrict, Sukabumi Regency

  Siti Saadah, Ade Budi Setiawan, Maria Magdalena Melani

  2943-2948

  • PDF

• The Influence of Relationship Marketing and E-WOM on The Decision to Pay Taxes Through Commitments to Taxpayers Registered at the Service Office Lubuk Pakam Primary Tax

  Togi Hamonangan Panjaitan, Elfitra Desy Surya, Kiki Farida Ferine

  2697-2708

  • PDF

• The Influence of Motivation and Work Discipline on employee Performance at PT Perkebunan Nusantara IV Regional 1 Medan

  Ella Trisnawati Br Nainggolan, Ahmad Aswan Waruwu, Abdi Setiawan

  2621-2628

  • PDF

• The Role of Electronic Payment Systems in Improving Monetary Efficiency in Indonesia

  Roy Andi Saputra Hia, Lia Nazliana Nasution, Dewi Mahrani Rangkuty

  2403-2414

  • PDF

• The Effects of Auditor Switching, Audit Tenure, Firm Size, and Leverage on the Going Concern Audit Opinion

  Siskawati Lase, Desy Purwasih

  2871-2878

  • PDF

• Analysis Of Service Quality, Facilities, And Price On Student Satisfaction At Asmah Zaijuli Hamid School, Medan

  Ernita Ernita, Nurafrina Siregar , Elfitra Desy Surya

  2663-2672

  • PDF

• The Influence of Product Quality, Price, and Social Media Marketing on Wardah Skincare Purchase Decisions among Female Management Students (Class Of 2022) at UNPAB

  Rifany Almayra, Ocdy Amelia, Harianto Harianto

  2539-2548

  • PDF

• Analysis of Placement and Work Experience on Employee Performance at PT. Nusa Net (Media Antar Nusa)

  Lulu Indah Sari, Darmilisani Darmilisani, Emi Wakhyuni

  2345-2354

  • PDF

• The Effect of Dividend Policy and Sales Growth on Stock Returns Mediated by Profitability in Companies in the Consumer Goods Industry on the Indonesian Stock Exchange

  Tria Reysya, Herman Paleni, Indrawati Mara Kesuma, Dewi Anggraini

  2475-2486

  • PDF

• The Influence of the Physical Work Environment and Workload on Work Productivity with Job Satisfaction as a Moderating Variable at UD. Dimas Sintiya Lubuklinggau

  Selvia Rizki, Hartati Ratna Juita, Apandi Apandi, Dheo Rimbano, Yulpa Rabeta

  2921-2930

  • PDF

• The Effects Of Population Size, Inflation, And Regional Gross Domestic Product (RGDP) On Foreign Investment In North Sumatra Province

  Lenny Emelia Pane, Rahmad Sembiring , Annisa Ilmi Faried

  2517-2528

  • PDF

• Digital Transformation Of Small And Medium Food Businesses From An Inclusive Economic Point Of View: A Qualitative Study On The Use Of Gofood In Medan City

  Mutiara Rizky, Uswatun Hasanah, Annisa Ilmi Faried, Andria Zulfa

  2595-2612

  • PDF

• Analysis of Factors Determining Financial Performance in Profit Optimization at PT Primarindo Asia Infrastructure Tbk

  Rizka Ramadhani, Saverina Saverina, Afifah Nabila Hasanah, Mariani Rosaria Gultom, Muhammad Rayhan Alfian

  2755-2762

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• The Effects of Compliance Pressure, Time Constraints, and Auditors’ Professional Skepticism on Audit Judgment

  Mohammad Hermawansyah, Haris Sarwoko

  2863-2870

  • PDF

• Analysis of the Financial Literacy Level of Students of the Management Study Program, Universitas Pembangunan Panca Budi

  Dwi Syahara Hasibuan, Maya Macia Sari

  2641-2650

  • PDF

• The Effect of World Oil Prices, Rupiah Exchange Rate, and Interest Rates on Inflation in Indonesia

  Muhammad Pane, Rahmad Sembiring, Annisa Ilmi Faried

  2731-2738

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• Determinants of Local Government Financial Performance in Financial Agencies and Regional Assets of North Sumatera Province

  Aulia Paradilla, Maya Macia Sari, Noni Ardian

  2447-2462

  • PDF

• The Nexus Of Organizational Justice And Employee Engagement On Employee Performance In Tvri West Java

  M Sandi Marta, Randika Gentara Dwi Putra

  2463-2474

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• The Influence of Digital Competence and Organizational Support on Employee Performance Mediated by Work Motivation at PT Lautan Berlian Utama Motor Lubuklinggau

  Tegar Saputra, Dheo Rimbano, Wisdalia Maya Sari, Irma Idayati

  2901-2910

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• The Effect of Profitability, Leverage, and Audit Opinion on Audit Delay in Pharmaceutical Companies Listed on the Indonesia Stock Exchange

  Prianka Sonali, Handriyani Dwilita, Fitriyani Panggabean

  2499-2508

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• The Role of the Indonesian Civil Servants Cooperative (KPRI) in Improving Employee Welfare at RSUD Dr. Pirngadi Medan City: A Qualitative Study

  Novita Sari Ginting, Suhendi Suhendi

  2579-2586

  • PDF

• The Effect of Local Own-Source Revenue and Balancing Funds on Regional Expenditure in Medan City

  Milfa Aulia, Galih Supraja , Vina Arnita

  2301-2310

  • PDF

• Analysis of the Effectiveness of Tax Education on Behavioral Changes of Individual Taxpayers at KPP Madya Dua Medan

  Septon Dwindu Sihombing, Rahima Br Purba, Anggi Pratama Nasution

  2283-2292

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• Analysis Of Factors Affecting Individual Taxpayer Compliance at Binjai

  Riky Suwardi, Puja Rizqi Ramadhan, Rahima Br Purba

  2293-2300

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• The Influence of Coretax Utilization, System Ease, and Perception of Benefits on Compliance In Reporting Annual Tax Return (Spt) for Individual Taxpayers in Medan City

  Kamalluddin S, Pratama Nasution, Puja Rizqy Ramadhan

  2311-2320

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• The Effect of Perceived Ease of Use, System Quality, and Service Quality on Individual Taxpayers’ Satisfaction with the Implementation of Coretax, with Information Quality as a Moderating Variable

  Rifqi Tarmuzi Nurkhalis Ardiansyah, Juita Tanjung

  2321-2332

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• The Effect Of Accounting Knowledge, Accounting Training, And Business Experience On The Use Of Accounting Information Among Msmes In Cibinong District Bogor Regency

  Nisrina Nur Afifah, Susy Hambani, Ayi Jamaludin Aziz

  2261-2268

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• The Role of Gundaling Tourism Object Development in Promoting Local Economic Development in Karo Regency

  Noralista Noralista, Rahmad Sembiring, Annisa Ilmi Faried

  2269-2282

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