Publication Search

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, proxied by the Board of Commissioners and Audit Committee, as well as Environmental Performance on Financial Performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The research method used is quantitative, with a purposive sampling technique that resulted in 22 companies as samples, totaling 88 observations over the four-year study period. The research data is secondary data obtained through financial statements and annual reports from the official IDX website. Literature reviews indicate inconsistencies in previous studies; however, the hypothesis of this research suggests that the Board of Commissioners, Audit Committee, and Environmental Performance have a positive and significant effect on the company's financial performance. The board of commissioners and audit committee play a role in strengthening the oversight function to minimize agency costs and improve efficiency. Meanwhile, good environmental performance, measured through PROPER ratings, is expected to enhance the company's positive image in the eyes of investors and stakeholders. 

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.

This study examines clause structures and syntactic relations in argumentative articles published on the 2025 edition of the Badan Bahasa website. As a communication tool, language plays a crucial role in conveying ideas and shaping logical reasoning, particularly in argumentative texts that require a high degree of cohesion and coherence. The research aims to describe the patterns of clause structure and interclausal syntactic relations used in these articles to understand how linguistic constructions influence argumentative strength. Employing a qualitative descriptive approach with the distributional method, the study relies on internal linguistic elements as analytical instruments. The findings show that the articles generally employ single clauses with S–P–Pelengkap patterns as well as complex clauses expressing causation, alongside syntactic relations that include coordination and subordination, including causal, contrastive, purposive, and additive relations. These patterns indicate consistent application of Indonesian syntactic rules, although some repetitive tendencies appear in the use of active clauses and multi-layered complex sentence structures. The study highlights the importance of mastering clause structure in constructing logical, persuasive argumentative texts, and the findings are expected to serve as a reference for writers and language institutions to improve academic writing quality and enrich linguistic studies in digital contexts.

This study aims to determine the effect of Leverage and Investment Decisions on Profitability at PT Aneka Tambang Tbk for the 2015-2024 period, both partially and simultaneously. This research method uses quantitative with a asosiatif research type. Secondary data obtained comes from the Indonesia Stock Exchange website (www.web.idx.com) and the PT Aneka Tambang Tbk website. The results of this study show that the Leverage variable has a t count of -3.166 > t table 2.365 with a significant value of 0.016 < 0.05, so it can be concluded that the Leverage variable (X1) has a significant effect on Profitability (Y). The Investment Decision variable has a t count of -0.673 < 2.365 and with a significance level of the Investment Decision variable of 0.522 > 0.05, it can be concluded that the Investment Decision variable (X2) does not have a significant effect on Profitability (Y). And the results of the F Test obtained an Fcount value of 6.726 > Ftable 4.737 and a significant value of 0.023 < 0.05, meaning that the Leverage and Investment Decision variables together have a significant effect on Profitability. Therefore, the Leverage (X1) and Investment Decision (X2) variables together have a significant effect on the stock price of PT Aneka Tambang Tbk.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

The implementation of the One-Stop Integrated Service (PTSP) Website at the Ministry of Religious Affairs of Jambi City is part of the digital transformation of public services. This study aims to measure user satisfaction with the PTSP Website using the End User Computing Satisfaction (EUCS) method and the DeLone & McLean model. This research employed a quantitative approach using a survey method involving 100 respondents who are users of the PTSP Website. The EUCS variables consist of content, accuracy, format, ease of use, and timeliness, while the DeLone & McLean model includes system quality, information quality, and service quality. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that system quality, information quality, and service quality have a positive effect on user satisfaction with the PTSP Website. This study is expected to serve as an evaluation reference for improving the quality of digital public services.

Website Accessible Jambi City Population and Civil Registry Service https://disdukcapil.jambikota.go.id. The problem with the Jambi City Population and Civil Registry Service website is that not all information is available, especially on the Profile menu there is a Media Information sub-menu, Data menu and Facilities and Infrastructure menu. On the Information Media sub-menu, there is a Demographic Data sub-menu, where the contents of the sub-menu are still empty, preventing users from obtaining information. On the Public Facilities and Infrastructure menu from the sub menu, the data cannot be accessed so that it makes users unable to get information. And in the appearance of the Jambi City Population and Civil Registry Service, when accessed via Google Chrome, the appearance is disorganized, so users have to open the website using a laptop/PC to get a website display that is orderly and easy for users to understand. Quality measurement is carried out based on user satisfaction point of view in order to improve the quality of service to the community and make optimal use of the website. In analyzing user satisfactionwebsite DUKCAPIL Jambi using the webqual 4.0 method, there are 4 variables, namely usability (usability), information quality (information quality), interaction quality (interaction quality), and user satisfaction (user satisfaction) and using the software (software) SPSS. Of the 3 hypotheses proposed, all hypotheses were accepted in this study.

This study examines the impact of Market Value Added (MVA), Economic Value Added (EVA), and Financial Value Added (FVA) on stock returns in energy-sector mining companies listed on the Indonesia Stock Exchange (IDX) during 2018–2023. A quantitative approach with multiple linear regression was applied to 23 purposively selected firms based on data availability. Secondary data were obtained from annual reports and stock prices published on the IDX website. The findings show that EVA has a significant effect on stock returns (p = 0.048 < 0.05), while MVA (0.075) and FVA (0.080) are not significant individually. However, the three variables collectively influence stock returns (p = 0.031 < 0.05). The adjusted R² of 0.396 indicates that 39.6% of return variability is explained by the model, with the rest influenced by other factors. Overall, EVA emerges as the key indicator for investors in evaluating return potential, while market-based measures such as MVA are less decisive, and historical value indicators (FVA) are less statistically relevant as predictors of stock returns. From a managerial perspective, firms are encouraged to focus on capital efficiency and sustainable economic value creation to enhance their investment appeal.

The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.

Games that were initially enjoyed individually and offline have now evolved into online games that allow interaction, competition, and friendship with other players in real-time. Online games are now increasingly popular, one of which is Mobile Legends. This game can be downloaded through the Play Store and App Store. In April 2024, Mobile Legends ranked the most popular game by downloads on the statista.com website. The research objective was to determine the influence of event marketing, content marketing, influencers, and the social environment on the decision to purchase Mobile Legends game skins in Kebumen Regency. The method used was non-probability sampling with a purposive sampling technique aimed at 100 users. Data collection techniques used questionnaires and literature studies. The data analysis technique used multiple linear regression, which was then processed with the SPSS application version 25.0 for Windows. The results showed that event marketing had a significant effect on purchasing decisions, content marketing had a significant effect on purchasing decisions, influencers had no significant effect on purchasing decisions, the social environment had no significant effect on purchasing decisions, and event marketing, content marketing, influencers, and the social environment simultaneously had a significant effect on purchasing decisions.

This study aims to identify the influence of profitability, liquidity, and asset structure on the capital structure of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study spanned five years, from 2019 to 2023. Of the total 15 companies in the population, 7 companies were selected as samples using a purposive sampling method. The research data were sourced from annual financial reports accessed through the official IDX website. Data processing was carried out using multiple linear regression methods. Capital structure was measured using two indicators: the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR). The analysis results showed that profitability had no effect on these two capital structure indicators. Conversely, liquidity and asset structure were shown to influence both DER and DAR. This study provides insight into the factors influencing debt financing decisions in pharmaceutical companies and their implications for the company's financial stability.

Digital technologies have been developed very fast, and as a result, we have seen a big change in the way companies are marketing their products, especially in the case of Micro, Small, and Medium Enterprises (MSMEs). Ovie Cake, a local MSME in Semarang, is experiencing difficulties in seeking market expansion because the product photos on its social media have been fluctuating; thus, the engagement has dropped. The objective of this research is to find out the most applicable product photography methods and put together a promotional medium based on the website. The study utilized various methods such as an observation method, social media analysis, a photography experiment, and catalog-based website development. For photography, they picked still life combined with the 45-degree angle and high-key lighting. Properly lit product photos attract consumers’ attention and show the professionalism of the brand. The website, attracting users without borders, became a successful digital promotion platform to open new markets.

The implementation of online zakat payments by BAZNAS Jambi Province faced several challenges, including suboptimal use of the Simba application due to system errors. Additionally, there was a lack of public trust in online zakat payments, insufficient public literacy on the matter, and inadequate socialization and education from BAZNAS Jambi regarding the online payment process. This study used a qualitative descriptive approach, with data collection via interviews. To optimize digital zakat management, BAZNAS Jambi implemented a strategy involving both their website and the SIMBA system, offering two digital payment options: transfers and QRIS codes. They also pursued partnerships with companies and promoted zakat payments through social media platforms such as YouTube, TikTok, Facebook, Google Ads, Meta Ads, as well as TVRI and RRI television. However, there were challenges, including human resource limitations at BAZNAS Jambi, which resulted in delays when verifying factual data. Additionally, high IT operational costs limited the effectiveness of SIMBA and the website. The coordination issues, including both functional and institutional coordination, were also identified as significant problems. To address these challenges, BAZNAS Jambi has been working on solutions such as community education, socializing zakat management with the public and local government agencies (OPDs), and improving internal coordination.         

Tax avoidance is a corporate strategy to reduce tax minimizing tax liabilities while remaining compliant with applicable tax regulations. This strategy is considered significant in financial management practices, as it serves as a legitimate and efficient tax planning tool to optimize a company's financial condition. The purpose of this study is to analyze the effect of leverage, sales growth, and corporate risk on tax avoidance practices in energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. This research employs a quantitative method utilizing secondary data gathered from annual reports of companies, which were accessed via the official website www.idx.co.id and each energy sector company's official website. The analytical method employed in this study is multiple linear regression. The population consists of energy sector firms listed on the IDX during the 2020–2024 period, and a sample of 80 data obtained using purposive sampling based on certain relevant criteria. The results of the study indicate that leverage affects tax avoidance, while sales growth and corporate risk do not affect tax avoidance. Simultaneously, leverage, sales growth, and corporate risk affect tax avoidance.

The management of educational institutions has a strategic role in determining the direction of growth and sustainability of the institution. The success of this management is highly dependent on the administrator's ability to analyze the external environment, understand the position of competitors, optimize internal potential, and formulate superior strategies that are able to maintain competitiveness without ignoring the fundamental values ​​of education. In this context, the application of marketing management becomes an important need. This study aims to analyze marketing management in increasing public trust in the Darul Hikmah Islamic Boarding School in Tulungagung. This study uses a qualitative phenomenological approach with data collection techniques through interviews, observations, and documentation. Data analysis is carried out through data condensation, data presentation, and drawing conclusion/verification. The results of the study indicate that the marketing strategy of the Darul Hikmah Islamic Boarding School in Tulungagung in building public trust is implemented through four main elements: (1) Product – offering quality educational services with character strengthening, implementing the curriculum of the Ministry of National Education, Ministry of Religious Affairs, local content, and superior extracurricular programs; (2) Price – affordable registration and administration fees and adjusted to the economic conditions of the community; (3) Place – the location of the Islamic boarding school is strategic, easy to reach, and has a conducive learning environment; and (4) Promotion – conducted through visits to elementary schools, installation of promotional media (billboards, banners, brochures), publication of extracurricular achievements, and utilization of social media such as Facebook, Instagram, YouTube, and the Islamic boarding school's official website.

The advancement of digital technology has transformed how people search for information and access health services. RSIA Clas C Cipondoh faces challenges related to its brand image, as indicated by low patient engagement with the hospital’s website and digital platforms, based on a preliminary survey. This study aims to analyze the simultaneous and partial effects of digital literacy, website quality, and ease of access on the brand image with digital marketing strategy as a moderating variable. A quantitative research method with a cross-sectional approach was employed. The study involved 152 outpatient respondents who had accessed the hospital website. Data were analyzed using index analysis with the Three Box Method and Moderated Regression Analysis (MRA) to test the moderating effect. Findings reveal that digital literacy, website quality, and ease of access simultaneously and significantly influence the hospital’s brand image. Partially, each of these variables also has a positive and significant effect on brand image. Moreover, the digital marketing strategy effectively moderates the relationships between digital literacy, website quality, and ease of access with brand image. The Three Box Method analysis indicates that although website quality falls into the high category, weaknesses remain in the interaction quality dimension. The study concludes that strengthening digital literacy, improving website quality, and ensuring ease of access supported by an effective digital marketing strategy can enhance the hospital’s brand image. Hospitals are advised to add interactive features such as chatboxes or live chat to improve patient engagement and online service experience.

Explanation text is a text that can train critical reading skills, especially for junior high school students. It contains compound sentences that summarize information from several sentences into one sentence. Writing compound sentences that are not quite right will also affect the meaning or meaning that will be conveyed in the explanation text. The purpose of this study was to determine the quality of compound sentences in the explanation text which will later be used as teaching materials for junior high school students. The quality of good compound sentences will later affect students' critical reading skills. The methodology used is a qualitative approach where data collection is carried out first. This technique is carried out using the Listen and Note technique. The Listen technique is done by reading and observing the explanation text on the brainacademy website. The note technique is carried out after reading the entire text recording the existing compound sentences and then re-identifying the results that have been obtained. After analyzing the explanation text, compound sentences of equal value and compound sentences of levels were found in the explanation text. The difference between the two sentences can be seen in the sentence structure and the use of conjunctions. The quality of compound sentences is also analyzed in terms of clarity of meaning, use of appropriate conjunctions, and level of complexity. The results of this study are expected to be a reference for teaching materials and provide insight into the influence of compound sentences that affect the quality of students' critical reading.

This study aims to analyze the financial health of PT Garuda Indonesia (Persero) Tbk during the 2019–2023 period using eight financial ratios based on the Indonesian Ministry of State-Owned Enterprises (SOEs) Decree No. KEP-100/MBU/2002. The research employed a descriptive quantitative method with secondary data derived from annual financial reports published by the Indonesia Stock Exchange (IDX) and the company’s official website. The findings reveal that Garuda Indonesia’s financial condition fluctuated, categorized as less healthy in 2019, deteriorated into unhealthy during 2020–2021 due to the Covid-19 pandemic, and showed limited recovery in 2022–2023, returning to the less healthy category. The main weaknesses were observed in profitability, liquidity, and solvency, while activity ratios remained relatively sound. This study highlights that Garuda’s financial problems were driven not only by external shocks from the pandemic but also by internal factors such as high debt burden and weak governance. The results are expected to contribute academically by enriching the literature on SOE financial health analysis in the post-pandemic context and provide practical implications for management, policymakers, and investors.