Education is an absolute necessity in human life that plays an important role in improving the quality of human resources through the development of potential, knowledge, and skills. In the learning process, differences in learning outcomes among students are often found, influenced by various internal and external factors, including participation in tutoring as a form of learning support outsi…
This study aims to examine the influence of Independent Commissioners, Audit Committee, Institutional Ownership, and Environmental, Social, and Governance (ESG) on Tax Avoidance. The object of this study consists of companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using the purposive sampling method, this study obtained a sample of 34 companies with a total of 170 obse…
This study aims to analyze the impact of foreign investment in the Sei Mangkei Special Economic Zone (SEZ) on Indonesia's international economic relations. The Sei Mangkei SEZ, located in Simalungun Regency, North Sumatra, was developed by providing various fiscal and non-fiscal facilities to attract foreign investors and encourage national economic growth. This study uses a descriptive qualita…
This study aims to examine and analyze the effect of transformational leadership on work engagement, both directly and through the mediating role of psychological empowerment. The object of this research was conducted on employees of PT. Kereta Api Indonesia (Persero) Divre III Palembang. The research population included all operational staff, with a total analyzed sample of 56 respondents. Dat…
Penelitian ini bertujuan untuk menganalisis pengaruh upah, Bantuan Pangan Non Tunai (BPNT), tingkat kemiskinan, dan rata-rata lama sekolah, serta interaksi antara BPNT dan tingkat kemiskinan terhadap tingkat partisipasi angkatan kerja (TPAK) di Pulau Sumatera selama periode 2018–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data panel yang bersumber dari Badan Pusat Statistik…
This study analyzes the effect of digitalization on self-employment and its correlation with sectoral labor structure in Asian countries. The data used are panel data from Asian countries during 2014–2023, sourced from the World Bank. Country grouping follows the World Bank income classification into developing and advanced countries. Digitalization is measured by internet penetration, while …
This study aims to analyze the effect of tax administration modernization, tax audit perceptions, and tax sanctions on individual taxpayer compliance among employees of PT X. The object of this study is the employees of PT X. Using a random sampling method, the study involved 100 respondents as the research sample. The independent variables in this study are tax administration modernization, ta…
Penelitian ini menganalisis pengaruh kinerja keuangan perbankan terhadap stabilitas perbankan di negara-negara G20. Sampel penelitian ini terdiri dari enam anggota G20, yaitu Argentina, Australia, Brazil, Kanada, Meksiko, dan Afrika Selatan yang diamati selama periode 2013-2024. Negara-negara tersebut dipilih berdasarkan rasio total aset perbankan terhadap PDB yang relatif tinggi. Teknik analis…
This study aims to examine the effect of Related Party Transactions (RPT), audit firm size, and audit committee financial expertise on fraudulent financial reporting in non-banking financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with firm size as a control variable. This study employed a quantitative research method. Secondary data were col…
Economic growth is measured using Gross Regional Domestic Product (GRDP) in 10 provinces in Indonesia during the period 2015–2022. This study uses a quantitative approach with a panel data regression method. Model selection was carried out using the Chow and Hausman tests, which indicated that the Fixed Effects Model was the best. The results of the study indicate that zakat and waqf positive…
21st-century education requires students not only to master knowledge but also to possess understanding, skills, and the ability to adapt to technological developments. This study aims to demonstrate the effect of using technology-based learning media through the Educaplay platform on the understanding of economics among 11th-grade students at MAN 3 Palembang. This is an experimental study usin…
This study aims to analyze the influence of inflation, investment, economic growth, and Zakat, Infak, and Alms (ZIS) on provincial economic inequality in Indonesia. The data used is panel data from 33 provinces in Indonesia during the 2019-2024 period, analyzed using the panel data regression method with the Random Effect Model. The results indicate that inflation, economic growth rates, and Za…
The development of digital technology has created opportunities for digital-based entrepreneurship, highlighting the importance of digital literacy among university students. This study aimed to examine the influence of digital literacy on the interest in becoming a digipreneur among the 2023 cohort of Economic Education students at Sriwijaya University. This research employed a quantitative me…
In the era of 21st-century learning, the utilization of digital technology has become essential in supporting the development of students’ higher-order thinking skills. This study aimed to determine the effect of implementing an electronic student worksheet (e-LKPD) assisted by Topworksheets on students’ higher-order thinking skills at SMA Negeri 1 Indralaya. This research employed a quanti…
Palm oil is one of the strategic plantation commodities that plays an important role in the Indonesian economy through its contribution to production, exports, and regional income. This study aims to analyze the technical efficiency of palm oil production in the five major producing provinces in Indonesia, namely Riau, Central Kalimantan, West Kalimantan, North Sumatra, and South Sumatra during…
This study aims to analyze the effects of gross domestic product (GDP) per capita, fossil fuel consumption, and urban population on carbon dioxide (CO2) emissions in nine BRICS+ countries (Brazil, Russia, India, China, South Africa, Iran, Egypt, the United Arab Emirates, and Indonesia) for the 2000-2024 period using secondary data sourced from the World Development Indicators and Our World in D…
This study aims to analyze the effect of price, income, religiosity, perception, and product quality on the demand for halal-labeled skincare (a case study of students in Palembang City). This study used primary data from 100 respondents through a non-probability sampling method with an accidental sampling approach. The data were analyzed using multiple linear regression analysis with the assis…
This study aims to analyze the effect of labor, electricity, and technology on economic growth in Indonesian provinces during the period 2018–2024. The analysis method used is panel data regression with the Random Effect Model (REM) approach as the best model based on the model selection test results. The research data is sourced from the Central Statistics Agency (BPS) covering eight provinc…
Penelitian ini membahas mengenai Samsung sebagai perusahaan multinasional (Multinational Corporations/MNCs) yang memiliki peran strategis dalam memengaruhi hubungan antarnegara, khususnya melalui mekanisme Foreign Direct Investment (FDI) di Vietnam. Penelitian ini bertujuan untuk menganalisis Political Business Strategy yang dijalankan oleh Samsung dalam kerangka FDI Korea Selatan di Vietnam se…
This study aims to examine the influence of managerial ability and managerial overconfidence on tax avoidance with sustainability performance as a moderating variable. The research subjects are non-financial companies listed on the Indonesia Stock Exchange from 2019 to 2024. This study uses a quantitative approach with secondary data. The data was collected through purposive sampling obtained f…
The strategy for developing rice (Oryza sativa L.) agribusiness in Palu Village, Pemulutan District, Ogan Ilir Regency, South Sumatra Province is an effort to improve the performance of the rice agribusiness system and support food security and farmer welfare in the lowland swamp area. This study aims to: (1) describe the condition of rice agribusiness, (2) identify internal and external factor…
This study is important because rice is a staple food commodity for the community; therefore, increasing productivity and ensuring rice food safety are important concerns. Arisan Deras Village, rice farming is one of the dominant agricultural activities. However, the implementation level of Good Agricultural Practices (GAP) has not been clearly identified. This study aimed to analyze the level …
Financial literacy has a very important role in individual financial management. Individuals who have good financial literacy are able to make financial plans more efficiently. This study aims to examine the effect of financial literacy on the financial planning of students in the Economic Education Study Program at Sriwijaya University. The research method uses a quantitative approach with an …
The background of this study is the low student learning outcomes caused by teacher-centered learning processes and the limited use of technology-based learning media. This research employed a quantitative approach using an experimental method with a one group pretest–posttest design. This study aims to determine the effect of YouTube learning content on students’ learning outcomes in the C…
This study aims to analyze the effect of auditor switching, audit firm reputation, financial condition, and firm size on going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study uses a quantitative approach with secondary data obtained from companies’ annual reports and purposive sampling, resul…
This study aims to examine the effect of capital intensity, tax incentives, litigation risk, and growth opportunities on accounting conservatism. The objects of this study were consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. Using a purposive sampling method, the sample size was 29 companies with a total of 145 observations. This study employed a quantit…
risk, profitability, and thin capitalization on tax aggressiveness, with firm size as a moderating variable. This study uses secondary data with the population consisting of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling method employed is purposive sampling, resulting in 105 observations obtained from 21 companies that meet the …
Fraud in public procurement remains an ongoing governance issue despite the widespread adoption of digital systems in the public sector. While previous studies have confirmed that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture to explain the effectiveness of fraud detection remains limited, particularly at the mi…
This study aims to analyze the effect of Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), and Sharia Compliance on corporate financial performance. Financial performance is measured using profitability ratios, while the independent variables are measured based on the indicators of each governance and sharia compliance concept. This research uses a quantitative approach with m…
This study aims to analyze and compare the financial performance of local governments between parent districts and newly created regions in South Sumatra Province during 2020–2024. A quantitative descriptive-comparative approach is employed using secondary data from Local Government Financial Statements (LKPD), focusing on the Budget Realization Report and Balance Sheet. Financial performance…