This study aims to analyze and identify the effect of Brand Love (X1) and Brand Trust (X2) on Brand Loyalty (Y) towards Apple products, focusing on students of Sriwijaya University. The research is motivated by the interesting phenomenon among students as consumers of Apple products, namely the emergence of high brand love and strong loyalty. These factors are considered crucial in achieving Br…
This study aims to examine the effect of solvency, audit report lag, profitability, operating cash flow, and intangible asset intensity on going-concern audit opinions in technology sector companies listed on the Indonesia Stock Exchange (IDX) 2021–2024. This is a quantitative study. The sample size for this study was 22 companies, selected using purposive sampling using secondary data from t…
This study aims to examine the effect of Corporate Social Responsibility and Green Accounting on Financial Performance with Managerial Ownership as a moderating variable. The objects of this study were financial sector companies listed on the Indonesia Stock Exchange in 2022-2024. Using a purposive sampling method, the sample size of this study was 23 companies with a total of 69 observations. …
This study aims to analyze the effect of financial literacy on investment decisions, mediated by financial behavior. The type of research used is quantitative research. The population in this study comprised all student members of KSPM FE UNSRI, and the sampling technique used was saturated sampling, resulting in 64 respondents. Data collection was conducted through the distribution of question…
This study aims to examine the effect of Carbon Emissions on Audit Fees, with Environmental Investment as a moderating variable. The object of this study is non-financial sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 50 companies with a total of 159 observations. The independent variable i…
This study aims to analyze the influence of transformational leadership style and career development On Job Satisfaction at Bank Sumsel Babel Head Office Jakabaring. The research method used in this study is explanatory research with a quantitative approach. The data used in this study are primary data obtained through the distribution of questionnaries. The sampling technique used was proporti…
This study aims to examine the effect of work-life balance and job stress on employee engagement among employees at Bank Sumsel Babel’s Kapten A. Rivai Branch in Palembang. This study employs explanatory analysis, using a census sampling technique with a sample size of 82 respondents. Data collection in this study was conducted via a questionnaire. The data analysis technique used was multipl…
This study aims to analyze the influence of inventory intensity, leverage, and profitability on tax planning in food and beverage companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is quantitative. The type of data in this study is secondary quantitative data obtained from the company's annual financial report. The sampling technique for this study used purp…
This study aims to analyze the effect of audit quality, financial reporting quality, and institutional ownership on investment efficiency in manufacturing companies in the basic materials subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach with secondary data obtained from the companies’ annual financial reports. The resea…
Poverty remains a development issue in the Province of Southern Sumatra (Sumbagsel). Differences in poverty rates between provinces indicate development inequality and the effectiveness of regional budget management. One government effort to reduce poverty is through increasing regional spending in the health, education, and social sectors to improve public welfare. This study aims to analyze t…
This study aims to analyze the influence of work stress and quality of work life on organizational citizenship behavior at PT Kereta Api Indonesia (Persero). The Kertapati KA Crew UPT was used as a case study. The method used in this study was a quantitative approach. Data collection used a questionnaire. Purposive sampling was used, with 75 male employees, aged 30-40, and with an average educa…
This study aims to examine the effect of environmental, social, governance and chief executive officer narcissism on tax avoidance. The research object is non-financial companies listed on the Indonesia Stock Exchange during the period 2021–2023. This study uses a quantitative approach with secondary data as the type of data. The data were collected using a purposive sampling method obtained …
This study aims to analyze the effect of land area, fertilizer use, and labor on pineapple production in Tanjung Batu District, Ogan Ilir Regency. The research method used is a quantitative method with multiple linear regression analysis techniques through the Ordinary Least Square (OLS) method integrated with the Cobb-Douglas production function. The data used in this study is cross-sectional …
This study aims to examine the effect of transformational leadership style and workload on employee job satisfaction at Puskesmas Tanjung Baru. A quantitative approach with a descriptive research design was employed. Data were collected through questionnaires distributed to 80 employees as research respondents. The data were analyzed using multiple linear regression analysis. The results indica…
Kahoot is an interactive multimedia-based learning medium in the form of a game that can be accessed online through various devices and is easy for both teachers and students to use. This study is important because Kahoot provides features that support varied, interactive, and enjoyable learning activities, which have the potential to increase students’ learning interest that is still relativ…
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, their level of tax compliance remains relatively low. This study aims to analyze the effect of tax knowledge, tax sanctions, and tax administration modernization on MSME tax compliance in Palembang City. This research employs a quantitative approach using the Structural Equation Model–Partial Least Sq…
The implementation of Value Added Tax on Electronic Commerce (VAT on PMSE) in E-Commerce transactions has not yet been fully accompanied by an optimal level of consumer tax compliance. This study aims to analyze the effect of digital tax literacy, understanding of VAT on PMSE, and tax transparency on E-Commerce consumer tax compliance. The object of this study is students of Universitas Sriwija…
This study aims to determine the effect of fixed asset intensity, leverage, and deferred tax on tax management, proxied by the Effective Tax Rate (ETR). The population of this study are manufacturing companies in the basic chemical industry sector listed on the Indonesia Stock Exchange in 2020-2024 with a purposive sampling method. The sample size was 30 companies with a total of 150 observatio…
Studi ini bertujuan untuk mengetahui pengaruh lingkungan kerja fisik dan kepuasan kerja terhadap kinerja karyawan departemen workshop pada PT. BSA Logistik Indonesia project OKI yang jumlahnya 103 orang dan memakai teknik sample jenuh. Metode pengumpulan data pada studi ini didapat memakai kuesioner. Teknik analisis data yang dipergunakan adalah analisis regresi berganda. Hasil penelitian mempe…
This study aims to analyze the influence of Islamic financial literacy, the use of the latest information technology, and a halal lifestyle on the interest in using Islamic fintech among Muslim MSMEs in South Sumatra. This study used a quantitative approach with a sample of 155 respondents. The analysis technique used was multiple linear regression with the help of SPSS version 26. The results …
Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas dan efisiensi sistem pengendalian internal terhadap kinerja keuangan coffee shop di Kota Palembang. Populasi penelitian ini adalah coffee shop yang beroperasi di Kota Palembang dan memiliki sistem pengendalian internal formal atau semi-formal. Sampel penelitian ditentukan dengan metode purposive sampling, dengan jumlah 30 responden …
Perkembangan keuangan syariah di negara-negara anggota Organization of Islamic Cooperation (OIC) menunjukkan dinamika berbeda antar negara, sehingga penting untuk mengkaji faktor-faktor yang memengaruhinya. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan per kapita, indeks kebebasan ekonomi, dan investasi asing langsung terhadap Islamic financial development yang diproksikan ole…
Penelitian ini bertujuan untuk mengetahui pengaruh penyaluran dana ZIS bidang kemanusiaan, inflasi dan upah minimum provinsi terhadap tingkat kemiskinan. Penelitian ini menggunakan data sekunder dan sumber data diperoleh dari situs Badan Pusat Statistik (BPS), Badan Amil Zakat Nasional (BAZNAS), Kementerian Keuangan Republik Indonesia dan Kementerian Ketenagakerjaan Republik Indonesia. Metode a…
Penelitian ini bertujuan untuk menguji pengaruh karakteristik Chief Executive Officer (CEO), yaitu CEO Tenure dan CEO Gender, terhadap praktik tax avoidance dengan ukuran perusahaan, profitabilitas dan leverage sebagai variabel kontrol yang diproksikan dengan Cash Effective Tax Rate (CETR). Objek penelitian adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia peri…