Vol. 5 No. 1 (2026): July

View Vol. 5 No. 1 (2026): July

Published: 2026-07-30

37 Published Articles

111 Authors

2 Countries

Articles

DETERMINATION OF CORPORATE PROFIT THROUGH TIME DEPOSITS AND SHARE OWNERSHIP IN PT PRUDENTIAL LIFE DETERMINATION OF CORPORATE PROFIT THROUGH TIME DEPOSITS AND SHARE OWNERSHIP AT PT PRUDENTIAL LIFE

Khairani Politeknik Unggulan Cipta Mandiri

Fransiska Sirait Politeknik Unggulan Cipta Mandiri

556-565
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LITERATURE REVIEW: THE INFLUENCE OF SOCIAL MEDIA MARKETING ON CONSUMER BEHAVIOR

Anita Rahmawati Politeknik Negeri Jakarta

Sri Isti Untari Politeknik Negeri Jakarta

Kristin Lukitaningrum Politeknik Negeri Jakarta

Genesa Vernanda Politeknik Negeri Jakarta

Eva Fitria Politeknik Negeri Jakarta

786-795
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THE ROLE OF EARNINGS MANAGEMENT, CREDIT RISK, AND COST EFFICIENCY, MODERATED BY INTERNAL CONTROL, IN PREDICTING MARKET REACTIONS AT BANKS LISTED ON THE IDX

Caroline Tiofanny Universitas Sumatera Utara, Medan

Fahmi Natigor Nasution Universitas Sumatera Utara, Medan

Sirojuzilam Hasyim Universitas Sumatera Utara

565-574
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The role of ICT in education with special reference to classroom teachings - A literature review

Dr. Manzoor Ahmad Wagay Lecturer Academic Arrangement in Department of Education, Govt. Degree College Billawar, Kathua, India 184204

709-714
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ANALYSIS OF LIQUIDITY, SOLVABILITY, AND PROFITABILITY RATIOS TO ASSESS THE LEVEL OF FINANCIAL HEALTH AT PT YAKIN SEJAHTERA MANDIRI MUARA ENIM TAHUN 2020–2024

Yenni Suryono Universitas Serasan

Dwi Oktarina Aryani Universitas Serasan

Arya Singgih Prasadana Universitas Serasan

1101-1008
DOI : https://doi.org/10.5281/zenodo.21767442
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THE EFFECT OF LIQUIDITY, INCOME DIVERSIFICATION, OPERATIONAL EFFICIENCY, CREDIT RISK, AND LEVERAGE ON THE STABILITY OF REGIONAL DEVELOPMENT BANKS (BPD) IN INDONESIA: PERIOD 2021–2025

Nova Fernita S Universitas Sumatera Utara

Erlina Universitas Sumatera Utara

Rina Br Bukit Universitas Sumatera Utara

689-696
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THE EFFECT OF PROFITABILITY, MANAGERIAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE

Harvey Eddyson Universitas Katolik Soegijapranata

Clara Susilawati Universitas Katolik Soegijapranata

796-803
DOI : https://doi.org/10.5281/zenodo.21457668
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FINANCIAL EVALUATION OF AIRCRAFT ACQUISITION ALTERNATIVES: LEASE VERSUS BUY DECISION FOR GARUDA INDONESIA’S BOEING 737 MAX

Richlah Nia Institut Teknologi Bandung

Sylviana Maya Damayanti Institut Teknologi Bandung

682-688
DOI : https://doi.org/10.5281/zenodo.21030310
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MANAGERIAL ACCOUNTING ISSUES IN MSMES IN KOLAKA REGENCY: A PHENOMENOLOGICAL QUALITATIVE APPROACH

Abd. Haris Rahim Politeknik Negeri Ujung Pandang

Anshar Politeknik Negeri Ujung Pandang

879-891
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THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY, INDEPENDENT COMMISSIONERS, AND INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY WITH FREE CASH FLOW AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE PERIOD OF

Frisky Anistya Universitas Sumatera Utara

Fahmi Natigor Nasution Universitas Sumatera Utara

Keulana Erwin Universitas Sumatera Utara

612-628
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FINANCING PRODUCT DIVERSIFICATION STRATEGY AND ITS IMPLICATIONS FOR PROFIT-AND-LOSS SHARING FINANCING CREDIT RISK (MUDHARABAH AND MUSYARAKAH CONTRACTS)

Ahmad Syukri University of Northern Sumatra

Meilita Tryana Sembiring University of Northern Sumatra

Fahmi Natigor University of Northern Sumatra

760 - 763
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PERCEPTIONS OF FINANCIAL RISK MANAGEMENT FOR TECHNOLOGY STARTUP COMPANIES IN THE EARLY FINANCING PHASE

Machfud Universitas Muhammadiyah Mahakarya Aceh

Fohan Muzakir Universitas Muhammadiyah Mahakarya Aceh

Maisura Universitas Muhammadiyah Mahakarya Aceh

Mahdawi Universitas Bumi Persada

652-658
DOI : https://doi.org/10.5281/zenodo.20930503
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DYNAMICS OF EMPLOYEE EXPENDITURE FROM THE PERSPECTIVE OF PERFORMANCE-BASED BUDGET EFFECTIVENESS AND EFFICIENCY ANALYSIS

Andi Yusuf Simatupang Universitas Muhammadiyah Sumatera Utara

Eka Nurmala Sari Universitas Muhammadiyah Sumatera Utara

1010-1025
DOI : https://doi.org/10.5281/zenodo.21718440
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THE EFFECTS OF ETHICAL CULTURE AND LEADERSHIP STYLE ON FRAUD PREVENTION WITH ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE IN THE RECTOR'S BUREAU OF UNIVERSITAS SUMATERA UTARA

Aninditya Amanda Universitas Sumatera Utara

Iskandar Muda Universitas Sumatera Utara

Keulana Erwin Universitas Sumatera Utara

593-603
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BANK STOCK RESILIENCE TEST: THE IMPACT OF BITCOIN AND GOLD RISK CONTAGION IN THE TRUMP ERA

David Gabriel Marudut Purba Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi

M. Ridho Akbar Lubis Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi

Didik Gunawan Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi

Willy Cahyadi bkcahyadi@gmail.com

745-759
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FROM HUMAN-CENTERED MANAGEMENT TO ALGORITHMIC GOVERNANCE: A CONCEPTUAL REVIEW OF MANAGEMENT TRANSFORMATION IN THE ARTIFICIAL INTELLIGENCE ERA

Erlangga Rahimi Universitas Komputer Indonesia

Umi Narimawati Universitas Komputer Indonesia

Anita Rahmawati Politeknik Negeri Jakarta

Sri Isti Untari Politeknik Negeri Jakarta

Kristin Lukitaningrum Politeknik Negeri Jakarta

1790-1800
DOI : https://doi.org/10.5281/zenodo.21820206
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THE INFLUENCE OF DIGITAL COMPETENCE AND WORK FACILITIES ON THE PERFORMANCE OF STATE CIVIL APPARATUS IN THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY (BPKAD) SERDANG BEDAGAI REGENCY

Wilda Tilawatil Aulya Purba Universitas Muhammadiyah Sumatera Utara

Satria Tirtayasa Universitas Muhammadiyah Sumatera Utara

582-592
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DIGITAL MARKETING, FINANCIAL TECHNOLOGY, AND MARKET ORIENTATION STRATEGY: A STUDY ON MSME’s MARKETING PERFORMANCE

Austin Alexander Parhusip Universitas Potensi Utama

Aisyah Azhar Adam Universitas Potensi Utama

773-785
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THE EFFECT OF INCOME TAX IMPOSITION ON E-COMMERCE SALES AND THE ROLE OF INFLUENCER ENDORSEMENTS ON TAX PAID ON ONLINE SOCIAL MEDIA SALES (Case Study on Registered MSMEs at the Medan Belawan Tax Office)

Jaka Syahputra Universitas Muhammadiyah Sumatera Utara

Dahrani Universitas Muhammadiyah Sumatera Utara

Eka Nurmala Sari Universitas Muhammadiyah Sumatera Utara

543-555
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THE EFFECT OF BI INTEREST RATE AND INFLATION ON THE RETURN OF THE COMPOSITE STOCK PRICE INDEX (IHSG) AT THE INDONESIA STOCK EXCHANGE (IDX): A VECTOR ERROR CORRECTION MODEL (VECM) APPROACH

Andrian Rinaldi Manik Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi

Dimas Pranaditya Lubis Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi

Mangasi Sinurat Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi

Willy Cahyadi Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi

727-735
DOI : https://doi.org/10.5281/zenodo.21414071
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LABOR ABSORPTION FACTORS OF MICRO, SMALL, AND MEDIUM ENTERPRISES (SMES) IN SUMATRA ISLAND: PANEL DATA ANALYSIS FOR THE 2020–2024 PERIOD

Inda Arfa Syera Universitas Muhammadiyah Asahan

Hajar Affiah Universitas Muhammadiyah Asahan

Faulia Anggeraini Universitas Muhammadiyah Asahan

Dewi Hakiki Universitas Muhammadiyah Asahan

1109-1117
DOI : https://doi.org/10.5281/zenodo.21636780
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THE EFFECT OF LEVERAGE, PRODUCTIVITY, AND DEVIDEND POLICY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATOR IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE IINDONESIA STOCK EXCHANGE

Willman S Universitas Sumatera Utara

Fahmi Natigor Nasution Universitas Sumatera Utara

Isfenti Sadalia Universitas Sumatera Utara

696-708
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THE INFLUENCE OF TAXPAYER AWARENESS, TAX SOCIALIZATION, AND E-FILING IMPLEMENTATION ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS MODERATION ON TAXPAYERS REGISTERED AT THE PRATAMA TAX SERVICE OFFICE IN BEKASI

Lembah Dewi Andini Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Sofia Maulida Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Diva Ainiatun Nahlah Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

936-946
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THE EFFECT ESG DISCLOSURE ON FIRM VALUE: THE MEDIATING ROLE OF FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2020–2024 PERIOD

Julia Universitas Sumatera Utara

Keulana Erwin Universitas Sumatera Utara

Rina Br. Bukit Universitas Sumatera Utara

1058-1070
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THE EFFECT OF PERCEIVED VALUE, SERVICE QUALITY, AND BRAND IMAGE ON CUSTOMER LOYALTY THROUGH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE AT PT FIRST MITRA MANDIRI

Hanisa Aulia Putri Universitas Batam

Ramli Universitas Batam

M. Gita Indrawan Universitas Batam

862-878
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STRENGTHENING THE ORGANIZATIONAL CULTURE OF UMKM FOR BUSINESS SUSTAINABILITY IN THE KAMU VILLAGE MARKET OLD DENAI, PANTAI LABU DISTRICT DELI SERDANG REGENCY

Tapi Rondang Ni Bulan Universitas Harapan Medan

Sarah Imelda Universitas Harapan Medan

Azwansyah Habibie Universitas Harapan Medan

Muslim Harahap Universitas Harapan Medan

Bunga Aditi Universitas Harapan Medan

636-642
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THE EFFECT OF CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND FINANCIAL DISTRESS ON EARNINGS MANAGEMENT IN INDUSTRIAL COMPANIES (2022–2024)

Mohammad Fajar Fahrizky Universitas Negeri Semarang

Indah Fajarini Sri Wahyuningrum Universitas Negeri Semarang

892-905
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FINANCIAL DISTRESS PREDICTION MODEL IN TOBACCO SUB-SECTOR COMPANIES

Nurul Chalijah Rangkuti Sekolah Tinggi Ilmu Ekonomi Bina Karya

Idzni Syafitri Sekolah Tinggi Ilmu Ekonomi Bina Karya

Didik Gunawan Sekolah Tinggi Ilmu Ekonomi Bina Karya

Willy Cahyadi Sekolah Tinggi Ilmu Ekonomi Bina Karya

659-668
DOI : https://doi.org/10.5281/zenodo.21372418
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THE EFFECT OF FINANCIAL LITERACY, LIFESTYLE, AND SOCIAL MEDIA INTERACTION ON DOOM SPENDING BEHAVIOUR WITH FOMO AS MEDIATOR

Hawa Zahrani Universitas Malikussaleh

Husaini Universitas Malikussaleh

Ghazali Syamni Universitas Malikussaleh

Chairil Akhyar Universitas Malikussaleh

Nurhasanah Universitas Malikussaleh

764-772
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THE EFFECT OF LOCAL ORIGINAL REVENUE (PAD) AND TRANSFER FUNDS ON REGIONAL EXPENDITURE: A FLYPAPER EFFECT ANALYSIS OF REGENCY/CITY IN NORTH SUMATERA PROVINCE

Juliana Siahaan Universitas Sumatera Utara

Abdillah Arif Nasution Universitas Sumatera Utara

Ibnu Austrindanney Sina Azhar Universitas Sumatera Utara

629-635
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ANALYSIS OF THE CAUSES OF REPEATED FINDINGS IN AUDITS OF LOCAL GOVERNMENT FINANCIAL REPORTS: THE PERSPECTIVE OF THE BPK AUDITORS OF THE NORTH SUMATERA PROVINCE REPRESENTATIVE OFFICE

Victor Efendi Universitas Muhammadiyah Sumatera Utara

Eka Nurmala Sari Universitas Muhammadiyah Sumatera Utara

715-726
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DO FOREIGN INVESTORS ENHANCE THE ROLE OF FEMALE DIRECTORS IN CORPORATE FINANCING DECISIONS?

Chici Askotamiya Universitas Widya Dharma Pontianak

Suanti Universitas Widya Dharma Pontianak

Rumintar J. H. Marpaung Universitas Widya Dharma Pontianak

1865-1874
DOI : https://doi.org/10.5281/zenodo.21904436
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UTILIZATION OF IDLE REGIONAL ASSETS AND REGIONAL FISCAL PERFORMANCE: AN ANALYSIS VALUE FOR MONEY IN GOVERNMENT NORTH SUMATRA PROVINCE

Sandro Simatupang Universitas Muhammadiyah Sumatera Utara

Eka Nurmala Sari Universitas Muhammadiyah Sumatera Utara

643-651
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THE INFLUENCE OF SOCIAL MEDIA PROMOTION, CUSTOMER ORIENTATION, AND MENU INNOVATION ON THE BUSINESS SUCCESS OF MEATBALL STALLS IN LHOKSEUMAWE CITY

Miranda Universitas Malikussaleh

Munandar Universitas Malikussaleh

Naufal Bachri Universitas Malikussaleh

Muttaqien Universitas Malikussaleh

997-1009
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THE EFFECT OF DEBT TO EQUITY RATIO, CURRENT RATIO, AND DEBT TO ASSETS RATIO ON RETURN ON ASSETS IN NON FINANCIAL COMPANIES LISTED ON THE LQ45 INDEX AND THE SET50 INDEX

Dwi Faradiba Siregar Universitas Sumatera Utara

Iskandar Muda iskandar1@usu.ac.id

Yeni Absah Universitas Sumatera Utara

604-611
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VALUATION ANALYSIS OF GREEN ENERGY SECTOR ISSUERS USING THE DISCOUNTED CASH FLOW METHOD

Wiji Saputra Sekolah Tinggi Ilmu Ekonomi Bina Karya, Tebing Tinggi

Mangasi Sinurat Sekolah Tinggi Ilmu Ekonomi Bina Karya, Tebing Tinggi

Willy Cahyadi Sekolah Tinggi Ilmu Ekonomi Bina Karya, Tebing Tinggi

736-744
DOI : https://doi.org/10.5281/zenodo.21414166
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THE URGENCY OF STRATEGIC MANAGEMENT IN HIGHER EDUCATION : A SYS TEM ATIC LI T ERA TU RE R EVI E W APPROACH

M. Alang Khairun Nizar STIE Bina Karya Tebing Tinggi

1140-1143
DOI : https://doi.org/10.5281/zenodo.21670512
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