Vol. 4 No. 4 (2026): April

Articles

• ANALYSIS OF THE DETERMINANTS OF THE OPEN UNEMPLOYMENT RATE IN INDONESIA: THE INFLUENCE OF GDP, INVESTMENT, EDUCATION, PROVINCIAL MINIMUM WAGE, AND LABOR FORCE PARTICIPATION RATE IN 2021–2023

  Clarissa Mayang Safira  STIE Indonesia Banking School

  Arya Dhia Syahputra  STIE Indonesia Banking School

  Arista Putri Andini  STIE Indonesia Banking School

  Rizki Mahendra Sandya  STIE Indonesia Banking School

  Dafi Fachrul Azizi  STIE Indonesia Banking School

  Ahmad Setiawan Nuraya  STIE Indonesia Banking School

  510-520

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• THE INFLUENCE OF INTERNAL CONTROL SYSTEMS ON EMPLOYEE PERFORMANCE IN STATE-OWNED CONSTRUCTION COMPANIES IN INDONESIA

  Rangga Bagus Sena  Universitas Islam Indonesia

  Ayu Chairina Laksmi  Universitas Islam Indonesia

  430-439

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• THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL STATEMENT FRAUD WITH FIRM SIZE AS A MODERATING VARIABLE

  Mega Duarti  Universitas Widyatama Bandung

  Radhi Abdul Halim  Universitas Widyatama Bandung

  520-524

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• ANALYSIS OF THE EFFECTIVENESS FACTORS OF THE AUDIT QUALITY CONTROL SYSTEM AT THE BPK REPRESENTATIVE OFFICE OF NORTH SUMATERA PROVINCE

  Muhammad Zamroni  Universitas Muhammadiyah Sumatera Utara

  Maya Sari  Universitas Muhammadiyah Sumatera Utara

  469-478

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• EVALUATION OF USER SATISFACTION WITH THE ACCESS BY KAI APPLICATION USING THE END USER COMPUTING SATISFACTION (EUCS) AND IMPORTANCE PERFORMANCE ANALYSIS (IPA) APPROACHES

  Indah Wardati  Universitas Sumatera Utara

  Arlina Nurbaity  Universitas Sumatera Utara

  Beby Karina  Universitas Sumatera Utara

  420-427

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• EXPLORING UNEMPLOYMENT DYNAMICS IN EASTERN INDONESIA: PANEL REGRESSION APPROACH

  Lailan Syafrina Hasibuan  Universitas Sumatera Utara

  Khaira Amalia Fachrudin  Universitas Sumatera Utara

  534-528

  DOI : https://doi.org/10.5281/zenodo.20471480
  

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• THE INFLUENCE OF WORKFORCE, BUSINESS EXPERIENCE, AND BUSINESS LOCATION ON THE PERFORMANCE OF NAIL ART MSMEs IN PANTAI LABU DISTRICT, DELI SERDANG REGENCY

  Nadia Sukawati  Universitas Muslim Nusantara Al-Washliyah

  Mutawaqil Billah Tumanggor  Universitas Muslim Nusantara Al-Washliyah

  Melisa Zuriani Hasibuan, Arif Hadian  Universitas Muslim Nusantara Al-Washliyah

  418-429

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• FINANCIAL BEHAVIOR OF BANK SYARIAH INDONESIA CUSTOMERS IN EAST KALIMANTAN: TRUST AS MEDIATION

  Hidayani  Universitas Mulawarman

  Hairul Anwar  Universitas Mulawarman

  Doddy Adhimursandi  Universitas Mulawarman

  493-506

  DOI : https://doi.org/10.5281/zenodo.20524090
  

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• IMPROVING THE EFFECTIVENESS OF REGIONAL ASSETS MANAGEMENT: INTERACTION BETWEEN AUDIT FINDINGS, FOLLOW-UP ON AUDIT RESULTS, AND HUMAN RESOURCE COMPETENCE IN MEDAN CITY

  Selly Yunita  Universitas Muhammadiyah Sumatra Utara

  Irfan  Universitas Muhammadiyah Sumatra Utara

  479-487

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• THE INFLUENCE OF GOVERNMENT GOVERNANCE, PUBLIC INFORMATION DISCLOSURE, AND REGIONAL FINANCIAL INFORMATION SYSTEM ON THE PERFORMANCE OF LOCAL GOVERNMENT AGENCIES IN PASER REGENCY

  Muhammad Harits Zidni Khatib Ramadhani  Universitas Mulawarman

  Asmadhini Handayani Rahmah  Universitas Muhammadiyah Kalimantan Timur

  Rezki Ananda Basid  Universitas Pertamina

  428-439

  DOI : https://doi.org/10.5281/zenodo.19872460
  

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• THE EFFECT OF LOCAL TAXES ON CAPITAL EXPENDITURE ALLOCATION WITH POPULATION SIZE AS A MODERATING VARIABLE IN SAMARINDA CITY

  Sitti Rahma Sudirman  Universitas Mulawarman

  Ardhiatul Halima Tuasalamony  UIN A.M. Sangadji Ambon

  Wahyuni Saleh  Universitas Bosowa

  Rahadian Cahyadi  Universitas Almarisah Madani

  418-420

  DOI : https://doi.org/10.5281/zenodo.19844943
  

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