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Strategi Bank Syariah Dalam Meningkatkan Literasi Keuangan Syariah di Era Digital
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the strategies used by Islamic banks to improve Islamic financial literacy in the digital era and to identify the challenges and opportunities that arise during their implementation. A mixed method approach with a concurrent triangulation design was applied, combining qualitative data collected through interviews and document analysis with quantitative data gathered from community perception surveys regarding Islamic financial literacy. Data analysis involved thematic...
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Analisis SWOT terhadap Strategi Pemasaran Produk Hanabung pada KSPPS Hanada Quwais Sembada
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the marketing strategy of the Wadiah Savings Product (Hanabung) at KSPPS Hanada Quwais Sembada using a SWOT approach to identify internal strengths, weaknesses, external opportunities, and threats influencing the institution’s marketing performance. The research employs a descriptive quantitative method supported by qualitative data obtained from interviews with five key informants. Data analysis was conducted using the IFE and EFE matrices to evaluate the weight, rati...
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Hubungan Struktur Kepemilikan, Komite Audit dan Biaya Research and Development terhadap Intellectual Capital Disclosure
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the relationship between managerial ownership, institutional ownership, audit committee, and research and development (R&D) expenses on Intellectual Capital Disclosure (ICD) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Intellectual Capital Disclosure is essential as it reflects a company’s ability to manage knowledge, innovation, and human resources that serve as its competitive advantage. This research em...
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Pengaruh Social Media Marketing terhadap Niat Beli ESQA Cosmetics Melalui Brand Trust
Ni Putu Wina Yustina Maharani
; I Gusti Ayu Tirtayani
; Komang Widhya Sedana Putra
; Desak Made Febri Purnama
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The local cosmetics industry in Indonesia continues to grow rapidly and has become increasingly popular among Generation Z. However, the boycott issue against ESQA Cosmetics, triggered by a controversy involving one of its founders, has led to a decline in consumer trust. This study aims to examine the influence of social media marketing on purchase intention through brand trust in the case of ESQA Cosmetics. The research was conducted in Bali using a quantitative approach with an explanatory re...
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Peran Kualitas Audit dalam Memoderasi Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Audit Delay
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institut...
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Implementasi Spiritualitas Manajemen Keuangan dalam Pengelolaan Keuangan Biara Kongregasi PIJ Wairklau Maumere
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively imp...
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Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between...
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Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset Terhadap Struktur Modal Bank, Dimoderasi Ukuran Perusahaan Yang Terdaftar di BEI Tahun 2019-2023
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the effect of profitability, liquidity, and asset structure on the capital structure of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with firm size as a moderating variable. The research employs a quantitative approach using secondary data obtained from financial statements. The sample was determined through a purposive sampling technique, resulting in 27 banking companies that met the criteria. Data were analyzed using mu...
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Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structure...
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The Influence Of Halal Labeling And Price On Purchase Decisions Of Kropinka Products
Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
The halal status and price of a product significantly impact purchasing decisions. For example, Kropinka. The products offered have received halal certification from the relevant authorities. On the other hand, Kropinka also has a price difference compared to commonly sold coffee in the market. However, the demand for Kropinka is very high, leading Kropinka farmers to state that they struggle to meet the demand due to the sometimes insufficient supply of Kropinka. This situation makes Kropinka a...
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