Vol. 2 No. 3 (2025): August

Published: 2025-07-29

This issue is available online since 29 July 2025 for regular issue of August 2025. All articles in this issue (1 literature review and 13 original research articles) were written by 36 authors mainly from Indonesia.

 

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Articles
The Influence of Motivation and Organizational Culture on the Performance of Employees at the Department of Fisheries and Food in Pasaman Regency
Ria Widhia Sari* - Khatulistiwa Institute of Technology and Social Sciences, Indonesia Endarwita - Khatulistiwa Institute of Technology and Social Sciences, Indonesia Yurasti - Khatulistiwa Institute of Technology and Social Sciences, Indonesia
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View : 320 Download : 122 Pages : 262-268
The Influence of Motivation and Organizational Culture on the Performance of Employees at the Department of Fisheries and Food in Pasaman Regency
Ria Widhia Sari* - Khatulistiwa Institute of Technology and Social Sciences, Indonesia Endarwita - Khatulistiwa Institute of Technology and Social Sciences, Indonesia Yurasti - Khatulistiwa Institute of Technology and Social Sciences, Indonesia
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320 122 262-268
The Influence of Environmental Social Governance (ESG) Disclosure, Capital Structure, and Financial Performance on Firm Value (A Study on LQ45 Index Companies Listed on the Indonesia Stock Exchange (IDX) in 2020–2023)
Rina Rahayu* - Universitas Jenderal Achmad Yani, Indonesia Neni Maryani - Universitas Jenderal Achmad Yani, Indonesia
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View : 602 Download : 251 Pages : 269-283
The Influence of Environmental Social Governance (ESG) Disclosure, Capital Structure, and Financial Performance on Firm Value (A Study on LQ45 Index Companies Listed on the Indonesia Stock Exchange (IDX) in 2020–2023)
Rina Rahayu* - Universitas Jenderal Achmad Yani, Indonesia Neni Maryani - Universitas Jenderal Achmad Yani, Indonesia
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602 251 269-283
The Influence of Institutional Ownership, Independent Commissioners and Profitability on Tax Avoidance with Firm Size as a Moderating Variable (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2023)
Isni Mardiani* - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Indra Pahala - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Achmad Fauzi - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
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View : 335 Download : 228 Pages : 284-296
The Influence of Institutional Ownership, Independent Commissioners and Profitability on Tax Avoidance with Firm Size as a Moderating Variable (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2023)
Isni Mardiani* - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Indra Pahala - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Achmad Fauzi - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
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335 228 284-296
Determinants of Savings and Loan Cooperative Development: The Role of Member Participation and Financial Literacy
Ida Nirwana - Management Study Program, Universitas Mahaputra Muhammad Yamin, Indonesia Esy Sriyanti - Management Study Program, Universitas Mahaputra Muhammad Yamin, Indonesia Fadri Andreskhi* - Management Study Program, Universitas Mahaputra Muhammad Yamin, Indonesia
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View : 313 Download : 236 Pages : 297-303
Determinants of Savings and Loan Cooperative Development: The Role of Member Participation and Financial Literacy
Ida Nirwana - Management Study Program, Universitas Mahaputra Muhammad Yamin, Indonesia Esy Sriyanti - Management Study Program, Universitas Mahaputra Muhammad Yamin, Indonesia Fadri Andreskhi* - Management Study Program, Universitas Mahaputra Muhammad Yamin, Indonesia
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313 236 297-303
Exploring Financial Behaviour in MSME’s Sector: a Sytematic Review of Literacy, Attitude, and Gender Perspective
Achmad Murdiono* - Universitas Negeri Malang, Malang, Indonesia Fajar Azmi Kurniawan - Universitas Negeri Malang, Malang, Indonesia Heri Pratikto - Universitas Negeri Malang, Malang, Indonesia Agus Hermawan - Universitas Negeri Malang, Malang, Indonesia
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View : 400 Download : 208 Pages : 304-310
Exploring Financial Behaviour in MSME’s Sector: a Sytematic Review of Literacy, Attitude, and Gender Perspective
Achmad Murdiono* - Universitas Negeri Malang, Malang, Indonesia Fajar Azmi Kurniawan - Universitas Negeri Malang, Malang, Indonesia Heri Pratikto - Universitas Negeri Malang, Malang, Indonesia Agus Hermawan - Universitas Negeri Malang, Malang, Indonesia
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400 208 304-310
The Impact of Motivation and Work Environment in Improving the Performance of Government Employees of the Hiliran Gumanti Sub-District, Solok Regency
Rivo Revanda* - Management Study Program, Faculty of Economics, Universitas Mahaputra Muhammad Yamin, Indonesia Afni Yeni - Management Study Program, Faculty of Economics, Universitas Mahaputra Muhammad Yamin, Indonesia Wahyu Indah Mursalini - Management Study Program, Faculty of Economics, Universitas Mahaputra Muhammad Yamin, Indonesia
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View : 350 Download : 234 Pages : 311-315
The Impact of Motivation and Work Environment in Improving the Performance of Government Employees of the Hiliran Gumanti Sub-District, Solok Regency
Rivo Revanda* - Management Study Program, Faculty of Economics, Universitas Mahaputra Muhammad Yamin, Indonesia Afni Yeni - Management Study Program, Faculty of Economics, Universitas Mahaputra Muhammad Yamin, Indonesia Wahyu Indah Mursalini - Management Study Program, Faculty of Economics, Universitas Mahaputra Muhammad Yamin, Indonesia
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350 234 311-315
SDGs and Sustainability Reporting: Their Effect on Financial Performance of Energy Firms in Indonesia
Ahmad Haidar Yazid* - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia Neni Maryani - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia
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View : 415 Download : 226 Pages : 316-328
SDGs and Sustainability Reporting: Their Effect on Financial Performance of Energy Firms in Indonesia
Ahmad Haidar Yazid* - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia Neni Maryani - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia
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415 226 316-328
The Influence of E-Service Quality, E-Word of Mouth, and Customer Experience on Purchase Decisions of Sociolla Products (A Study on SOCO by Sociolla Application Users in Malang)
Syifa Haniatul Muthofi’in - Business Administration, Universitas Islam Malang, Indonesia Karina Utami Anastuti* - Business Administration, Universitas Islam Malang, Indonesia
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View : 302 Download : 209 Pages : 329-336
The Influence of E-Service Quality, E-Word of Mouth, and Customer Experience on Purchase Decisions of Sociolla Products (A Study on SOCO by Sociolla Application Users in Malang)
Syifa Haniatul Muthofi’in - Business Administration, Universitas Islam Malang, Indonesia Karina Utami Anastuti* - Business Administration, Universitas Islam Malang, Indonesia
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302 209 329-336
The Influence of Environmental, Social, Governance (ESG) and Company Size on Stock Returns (Case Study of Mining Sector Companies Listed on the IDX 2016-2023 Period)
Dilfah Fadiah Dzul Karnaen* - Universitas Jenderal Achmad Yani, Cimahi, Indonesia Neni Maryani - Universitas Jenderal Achmad Yani, Cimahi, Indonesia
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View : 361 Download : 210 Pages : 337-349
The Influence of Environmental, Social, Governance (ESG) and Company Size on Stock Returns (Case Study of Mining Sector Companies Listed on the IDX 2016-2023 Period)
Dilfah Fadiah Dzul Karnaen* - Universitas Jenderal Achmad Yani, Cimahi, Indonesia Neni Maryani - Universitas Jenderal Achmad Yani, Cimahi, Indonesia
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361 210 337-349
The Influence of ATLAS Utilization, Auditor Competence, and Time Pressure on Audit Quality at Public Accounting Firms in Bali Province
Anak Agung Putu Rista Andari* - Faculty of Economics and Business, Universitas Udayana Denpasar, Indonesia Ni Luh Sari Widhiyani - Faculty of Economics and Business, Universitas Udayana Denpasar, Indonesia I Ketut Sujana - Faculty of Economics and Business, Universitas Udayana Denpasar, Indonesia
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View : 302 Download : 244 Pages : 350-364
The Influence of ATLAS Utilization, Auditor Competence, and Time Pressure on Audit Quality at Public Accounting Firms in Bali Province
Anak Agung Putu Rista Andari* - Faculty of Economics and Business, Universitas Udayana Denpasar, Indonesia Ni Luh Sari Widhiyani - Faculty of Economics and Business, Universitas Udayana Denpasar, Indonesia I Ketut Sujana - Faculty of Economics and Business, Universitas Udayana Denpasar, Indonesia
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302 244 350-364
The Effect of Green Accounting Implementation, Sales Growth, and Firm Size on Firm Value (A Study on Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2023)
Nabila Sabriyanti* - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia Romli - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia
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View : 399 Download : 263 Pages : 365-378
The Effect of Green Accounting Implementation, Sales Growth, and Firm Size on Firm Value (A Study on Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2023)
Nabila Sabriyanti* - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia Romli - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia
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399 263 365-378
The Influence of Financial Risk Attitude and Financial Risk Tolerance on MSME Risk Management Strategies in West Pasaman
Mia Muchia Desda* - Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia
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View : 307 Download : 169 Pages : 379-386
The Influence of Financial Risk Attitude and Financial Risk Tolerance on MSME Risk Management Strategies in West Pasaman
Mia Muchia Desda* - Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia
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307 169 379-386
The Influence of Tax Knowledge and E-Filing System Implementation on MSME Tax Compliance in the Digital Economy Era (Study at KPP Pratama Cimahi)
Meidina Azzahra* - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia Usman Sastradipraja - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia
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View : 362 Download : 237 Pages : 387-399
The Influence of Tax Knowledge and E-Filing System Implementation on MSME Tax Compliance in the Digital Economy Era (Study at KPP Pratama Cimahi)
Meidina Azzahra* - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia Usman Sastradipraja - Faculty of Business Economics, Universitas Jenderal Achmad Yani, Cimahi, Indonesia
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362 237 387-399
The Effect of Workload and Work Discipline on Employee Performance at the Inspectorate of West Pasaman Regency
Endang Tirtana Putra* - Management Study Program, Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia Mai Yuliza - Management Study Program, Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia Citra Suci Mantauv - Management Study Program, Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia Delfi Efrida - Management Study Program, Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia
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View : 308 Download : 194 Pages : 400-406
The Effect of Workload and Work Discipline on Employee Performance at the Inspectorate of West Pasaman Regency
Endang Tirtana Putra* - Management Study Program, Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia Mai Yuliza - Management Study Program, Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia Citra Suci Mantauv - Management Study Program, Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia Delfi Efrida - Management Study Program, Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia
Download PDF DOI
308 194 400-406