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Pengaruh Rasio Keuangan pada Kebiajakan Dividend dalam Perusahaan Perbankan dengan Firm Size sebagai Variable Moderasi
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings t...
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Hak Cipta Dalam Media Sosial: Mengatasi Pembajakan Digital Dalam Regulasi Hukum
Jurnal Hukum, Administrasi Publik dan Negara
Vol 3
, No 2
(2026)
Copyright is an exclusive right granted to creators to protect their intellectual works. The importance of copyright protection has increased with advances in digital technology and the widespread use of social media as a means of content distribution. Digital platforms such as YouTube, Instagram, TikTok, and various other streaming services facilitate the distribution of digital works, but also give rise to problems such as piracy and the use of works without the permission of the copyright own...
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Analisis Karakteristik dan Rencang Bangun Sistem Ekonomi Islam
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 4
, No 1
(2026)
The development of modern economic systems shows that conventional approaches are often criticized for focusing too much on rational and mathematical aspects, while giving less attention to ethical and moral values in economic activities. This condition has encouraged the emergence of alternative systems that combine material and spiritual elements, one of which is the Islamic economic system.This study aims to analyze the characteristics and structure of the Islamic economic system as a framewo...
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Strategi Pengelolaan Anggaran Produksi Berbasis Biaya Standar untuk Meningkatkan Profitabilitas UMKM Kerupuk Telur Asin
Dhyni Triyas Pitaloka
; Lilik Dea Tantri
; Unik Latifah
; Arlita Umul Maffiroh
; Muhammad Aditya Yulianto
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 3
, No 1
(2026)
This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has help...
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Development Strategy for Waai Tree House Tourist Attractions, Central Maluku Regency
Kalay, Agusthinus
; Asthenu, Jean Rosalina
; Gomies, Stevanus Johan
; Titioka, Stenly Ronaldo
; Pattipeilohy, Victor Ringhard
; Tousalwa, Carla C.
; Sutiksno, Dian Utami
International Journal of Management
Vol 3
, No 1
(2026)
The global tourism industry is experiencing significant growth with a contribution of USD 11.1 trillion to the world's GDP by 2024. Maluku Province has extraordinary natural tourism potential, one of which is the Waai Tree House in Central Maluku Regency which offers a glamorous camping (glamping) concept with the natural beauty of the mountains. Despite having natural advantages, this tourist attraction faces problems of damaged access roads, lack of supporting facilities, and not optimal promo...
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Analisis dan Evaluasi Kredit Macet Anggota Koperasi pada Koperasi Simpan Pinjam Cu Mera Ndi Ate
Modem : Jurnal Informatika dan Sains Teknologi
Vol 4
, No 1
(2026)
Savings and Loan Cooperatives (KSP) play a vital role in expanding community access to capital, especially within the informal sector. Nevertheless, non-performing loans remain a persistent challenge that can threaten liquidity and long-term institutional sustainability. KSP CU Mera Ndi Ate faces similar issues, which are assumed to stem not only from administrative weaknesses but also from members’ perceptions and behavioral factors. This research aims to examine the potential causes of non-per...
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Kualitas Pelayanan Publik pada Bus Trans Jatim Koridor II Rute Mojokerto-Surabaya
Azeria Diazpitaloka Putri Sulistyono
; Meirinawati Meirinawati
; Eva Hany Fanida
; Trenda Aktiva Oktariyanda
Jurnal Hukum, Administrasi Publik dan Negara
Vol 3
, No 1
(2026)
Public transportation plays an important role in supporting community mobility and accelerating regional economic growth. To improve public transportation services in East Java, the East Java Provincial Transportation Agency introduced the Trans Jatim Bus system. However, its implementation still faces several challenges, including long bus arrival times, the use of mobile applications that are difficult for elderly users, and inconsistencies in the availability of supporting facilities such as...
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Angklung sebagai Warisan Budaya Sunda: Kajian Fungsi, Nilai, dan Perkembangannya di Jawa Barat
Salsabila Barokatu Lana
; Imam Amahdi
; Nabilah Nurul Izzah
; Nanda Rizky Julian Nugraha
; Syairul Bahar
; Farhan Abdurrochim Alfaruq
Imajinasi : Jurnal Ilmu Pengetahuan, Seni, dan Teknologi
Vol 2
, No 4
(2026)
Angklung is one of the traditional musical instruments originating from the Sundanese culture in West Java, Indonesia, and has been recognized as an Intangible Cultural Heritage by UNESCO since 2010. This research aims to analyze the functions, values, and development of angklung in West Java society. The study applies a qualitative descriptive approach through literature review, field observations, and interviews with cultural practitioners. The findings show that angklung plays an important ro...
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Bibliometric Analysis of the Global Research Landscape in Financial Cybersecurity
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
The digital era has transformed the financial sector through the integration of FinTech, making it more susceptible to increasingly complex cyber threats. As these risks rise, there has been a significant increase in academic research to better understand the cybersecurity challenges within the financial sector. This study aims to explore the development of cybersecurity research globally within this field. By utilizing bibliometrics, the research analyzes literature data collected from the Scop...
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Optimalisasi Kinerja SDM melalui Pendekatan Rekayasa Proses Bisnis di Lingkungan Industri
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 2
, No 4
(2025)
Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hamme...
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