The aim of this research is to observe the financial distress and fraud reasons towards the indication of fraudulent financial reporting during the 2018–2020 period, that is before and during the occurrence of the COVID-19 pandemic. Fraud reasons consist of pressure, opportunity, rationalization, competence...

Current accounting system has been used for more than six decades, yet emerging technology like blockchain is arising to improve a new accounting method: triple-entry accounting. This study aims to construct a potential framework of triple-entry accounting embedded with smart contract. The research method...

Investment decision making is a complex process in investment and influenced by many factors. One of them are accounting information. Accounting information has a beneficial value to investors in investment decisions. However, rather than consider accounting information, investor psychology be the underlying...

The purpose of this study is to test the indicators used in a model to confirm whether it is true that it can define a construct (variable). The measurement model is carried out by means of confirmatory factor analysis (CFA) on tax compliance, tax attitude, tax knowledge, tax system fairness and tax...

This study aims to examine the effect of financial knowledge and living cost on a person’s tax literacy by paying attention to individual behavior (Individual Financial Management Behavior) in making financial decisions in generation Z who are in the city of Padang. This research is causative research...

This study describes the perception of stakeholders about the importance of accounting professional ethics education. This study aimed to see the differences in stakeholders’ perceptions, namely lecturers, alumni and students. In contrast to previous studies, which only looked at the conceptual differences...

The purpose of this study will be to analyze financial development on economic growth high-income countries. This study uses the panel data with a fixed effect model approach. Data is secondary data starting from 1998–2019 sourced from the World Bank. The results showed that, domestic credit to private...

This study aims to examine the long-term and short-term relationship between international economic variables and Singapore’s foreign direct investment in Indonesia. This study uses a quarterly time from 2006 to 2020, using the Error Correction Model (ECM) analysis. There are three important findings...

This research aims to analysis the influence of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Operational Costs and Operating Income (BOPO) on Return On Assets (ROA) that represent the Profitability of Sharia Commercial Banks between the period...

Quality capabilities and skills as human capital possessed by workers are indispensable in improving performance, human development is needed to be able to improve quality which ultimately affects the increase in the income of these workers. This study was conducted to determine whether human capital...

This study uses the impulse response model from VAR to see the degree of exchange rate pass through (ERPT) to inflation. The Pass Through of exchange rate is defined as the percentage change in inflation either from the import or export side caused by changes in the exchange rate. Consumer Price Index...

The circular economy has become a hot issue to discuss in recent years with the improvement related to the environment. In this context, this article aims to develop mapping literature on the readiness to analyse SMEs in developing countries implementing a circular economy. According to the systematic...

Cultural poverty is a problem that needs to be followed up in order to achieve community welfare. This study applies cluster analysis as an effort to formulate policy. From the data survey, it shows that the culture of poverty include: lack of motivation to move forward, less responsible for oneself,...

The current tourism sector continues to be a concern for the government to become a leading sector in several regions. Attractions must be packaged properly in the hope that tourists will make return visits to the tourist attraction. Not only tourism push factors from visitors, but also in terms of pull...

Environmental protection is one of the factors to consider when planning sustainable tourism. Careful environmental protection and protection of flora and fauna are also practiced in tourist areas. Sustainable tourism planning is a development of travel concepts that can have long-term impacts. Whether...

Indonesian women have started to be active in their careers and get the same position in the world of work. Students’ perceptions of career women will be a description and provision for them in their careers and households. This study aims to look at students’ perceptions of career women. The research...

The research aims to develop a ladder snake game that is an online learning medium using QuizWhizzer to increase students’ interest in high school. The use of this media is expected to make it easier for teachers to see students’ understanding of the lesson. This research and development has five stages,...

Technologycal changes have a major impact on education which requires educators to be creative and selective in determining learning media. This research and development develop Wekiddo-based m-learning content to improve students’ learning outcomes and critical thinking, determine product feasibility...

In Indonesia at the beginning of 2020, many variants of investment instruments have emerged, this is in line with increasing public awareness. However, since the Covid-19 pandemic has had a huge impact on the investment climate, especially in Indonesia. This change reached 180 degrees because many people...

Efforts to improve HOTS as a whole as part of dealing with situations and adaptation in developments in various sectors, today are very important skills for students because they are basic concepts of thinking that are able to form complete and complex knowledge. For this reason, the development of HOTS...

This study aimed to develop the E-Module, which is a Google Sites–based online module to increase students’ achievement in senior high school. It would be able to facilitate teachers’ carrying out learning in an effective and efficient manner, especially when distance learning is implemented. This research...

We try to investigate self-directed thinking using electronic project-based learning under this research. We are researching with college students to attain this aim. We feel that electronic project-based learning has a place among educational methodologies since it can bring significant benefits over...

This paper aims to present a method for Systematic Literature Review (SLR). SLR is a method for examining the scientific literature that develops insights, critical reflection, future research paths, and research questions. SLRs are common in disciplines dominated by quantitative approaches, but they...

This study aims to: 1) analyze the differences in student learning outcomes using the blended learning method and students who do not use it and 2) analyze the differences in student learning outcomes before and after implementation of the blended learning method. The type of research was quasi-experimental....

In the current era of globalization, human resources are required to further highlight their strengths in each field of resources in order to be able to compete at an international level. In addition, the era of globalization also creates a high level of competition in the labor market indirectly. Indonesia...

This research aims to identify the characteristics and behavior of the entrepreneurial orientation of business millennial generation in the city of Padang. The participants in this study are young adults from the millennial generation. This business is coffee shops in Padang City. Sampling technique...

The existence of women entrepreneurs in the industrial world today deserves to be maintained and improved. There are several benefits of women becoming entrepreneurs, namely creating jobs, encouraging economic growth and increasing social welfare. The existence of women entrepreneurs will continue to...

This study aims to determine the level of change in attitudes towards the importance of creative photography content as an e-promotion medium for MSMEs. The population in this study were all MSMEs in the Pasie Nan Tigo-Koto Tangah-Padang City. The sampling technique in this study used total sampling...

The purpose of this study was to determine the Effect of Competitiveness of SNS use, Trust of SNS use, Usefulness of SNS use, Perceived Ease of use, and Perceived Privacy Risk on Sustainable Entrepreneurial Intentions through Perceived Desirability Moderated Entrepreneurial Self-Efficacy (Study on Students...

The entrepreneurial ecosystem is currently emerging as a major topic for researchers. An important question in entrepreneurship research, about how ecosystems can contribute in creating entrepreneurs and the sustainability of their businesses in the future. This article was written using a systematic...

This study aims to analyze 1) the impact of trust and customer value on customer loyalty; 2) the impact of trust on customer loyalty; and 3) the impact of customer value on customer loyalty. This research is causative research with a purposive sampling technique. The research instrument used questionnaire,...

This study aims to analyze the impact of Qardh financing on Micro Waqf Banks on the development of micro-businesses in the pesantren environment. The population is micro-businesses located around the Al Kautsar Modern Islamic Boarding School, Sarilamak, Limapuluh Kota Regency, using purposive sampling,...

Purpose - The emergence of competition in the business world, including Micro, Small, and Medium Enterprises (MSMEs). MSMEs are independent organizations and have an important role in economic growth. In addition to contributing to economic growth in Indonesia, MSMEs also require and absorb a large number...

The objective of this research is to look at how organizational culture, organizational commitment, and compensation affect job satisfaction and teacher performance. The total number of samples in this study was 57 teachers from the Prajnamitra Maitreya Foundation in Pekanbaru. Survey data is collected...

This paper aims to propose a model related to the relationship between work from home and work-life balance and deviant behavior with spirituality as a moderating variable. For this purpose, the journals searched were sourced from Emerald Insight, Routledge, Sage, Taylor & Francis, and Elsevier/Science...

The purpose of this study is to determine the impact of talent management and labor force participation on job satisfaction and OCB using personal organization as a mediating variable. The population of this study was 145 employees PERUMDA Tirta Sakti. The sample for this survey consisted of 97 respondents....

Families have a great influence on the choice of decisions in every purchase of a product. In the decision to buy household furniture such as furniture, the family is the decision maker for one or more family members, including children. Children make up three distinct markets: the primary market for...

The goal of this work is to promote a sustainable community-based tourist industry in Bringin Village, Malang District, Indonesia, by using the participatory action research methodology (PAR) to a practical example of the village. The PAR model utilized in this study is divided into three circles: 1)...

The halal industry is presently in great demand utilizing the Indonesian people considering that most of the Indonesian population is Muslim. As Muslims are required to determine Halal products for daily use. (gap) This paper is a literature study that examines preceding research related to halal supply...

Affective commitment has always been an interesting topic to be researched in various organizations, including in government organizations. To be able to answer the challenges faced by BPS, both as a statistical office and as a government agency during the current triple disruption era, BPS has made...

The purpose was to see the effect of Brand Quality, Brand Credibility, and Brand Attitude on Brand Trust in the use of online transportation (GOJEK) in Padang City. This type of research was quantitative research, where the researcher used measurement techniques on certain variables so as to produce...

The purpose of the researcher in this study is to examine whether the performance of Islamic and/or Conventional Mutual Fund managers deteriorated during the transition period of Financial Services Authority Regulation (POJK) Number 19/POJK.04/2015 Chapter X Article 49 on the aggregate performance of...

This study proposes that work engagement is influenced by transformational leadership, perceived organizational support, psychological capital. The purpose of this study was to reveal the effect of transformational leadership, perceived organizational support, psychological capital on work engagement...

This multinational study focuses on leadership style (i.e., directive leadership, supportive leadership) and power distance affecting group organizational citizenship behavior (GOCB). Further, it explores the impact of GOCB on group performance. This empirical inquiry collected data from public and private...

Internet users continue to experience an increase in Indonesia, including their use in online buying and selling transactions. This study aims to see the effect of perceived usefulness, perceived ease of use, internet self-efficacy, subjective norms and behavioral control on online purchasing decisions....

The Covid-19 pandemic has altered the way the industry operates, including customer service. As one of the determinants of customer satisfaction, customer service also became a critical key indicator for Indonesian online marketplaces. The purpose of the study is to investigate the impact of employee...

The purpose of research is to look at the reasons people visit tourist destination post Covid-19. The final result of this research to find out a direct effect of Recollection of Memorable Tourism Experience (Recollection of MTE) to revisit intention, and how effect of Recollection of Memorable Tourism...

The aim of the study was to ascertain how organizational and religious beliefs influenced the relationship between entrepreneurial orientation and the performance of small and medium firms in the city of Padang. Quantitative research, which includes surveys, is this kind of study. The leaders of small...

This study aims to determine the effect of digital-based political marketing on the decisions of Mahyeldi Ansharullah and Audy Joinaldy voters in the 2020 simultaneous regional elections with political trust as a moderating variable. The population of all people in West Sumatra who are over 17 years...

This Research to analyze leverage in moderating the effect of WCM to profitability in basic and chemical industrial companies in Indonesia. Using the purposive sampling method, there were 99 companies for three years, 2018 to 2020, this study was analyzed using SPSS 26 software. The results showed that...

In Malaysia society, ethical behaviour is parallel with the Government policy to cultivate a community of culture and high ethical values. This is important because a community with first class mentality is being characterised by knowledgeable, superior performance culture, competitive and have high...

This study aims to analyze Covid-19 announcements and vaccinations in banking sector companies listed on the Indonesia Stock Exchange (IDX). The population in this study are all banking sector companies listed on the Indonesia Stock Exchange in 2021. The data source uses secondary data. The sampling...

The purpose of this study is to analyze the effect of emotional intelligence on organizational citizenship behavior through leader member exchange and employee engagement as mediating variables at Bank Nagari Main Branch Padang. This research is causal research. The population in this study were all...

This study aims to analyze the impact of sales growth and the profitability on the firm value in hotel, restaurant and tourism sub-sector companies listed on the IDX during the covid-19 pandemic. This is a quantitative research and the sample used is purposive sampling. The data is analysing by using...

The fast growth of digital technology has changed the way people shop online. Researchers and retailers need to know how people react to new technologies, especially artificial intelligence. The purpose of this study was to assess consumer perceptions of an AI device's utility, usability, and purchase...

The purpose of the study is to find out the influence of big five personalities and communication competencies on commitment to tasks with intrinsic motivation as a mediation to officials making procurement of goods and services in Pesisir Selatan Regency. This type of research is quantitative research...

The study explores impacts of work-family conflict with regards to turnover intention, job satisfaction and organizational commitment as mediators, for employees in the head office of Bank Nagari Padang. The population of this study was 250 employees in Bank Nagari Center Padang. The sampling technique...

This study aims to determine the impact of working capital management on the company’s financial performance through liquidity as a mediation in trading company on the IDX. The population in this study are trading companies listed on the Indonesia Stock Exchange for the period 2016 to 2020 using secondary...