Vol. 11 No. 1 (2023): Maret 2023

Articles

• Determinasi Triple Bottom Line Disclosure Terhadap Nilai Perusahaan dengan Profitabilitas dan Volatilitas Arus Kas Sebagai Pemoderasi dan Ukuran Perusahaan Sebagai Variabel Kontrol

  Sri Wahyuni, Sutan Febriansyah

  1-10

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  DOI : https://doi.org/10.29103/jak.v11i1.8506
  

  Abstract Views: 1135 File Views: 598

• Pengembangan Pariwisata terhadap Pendapatan Masyarakat di Kota Sabang pada masa New Normal

  Muhammad Yusra, Dy Ilham Satria, Ridha Firdaus, Mauidhatul Jannah

  11-20

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  DOI : https://doi.org/10.29103/jak.v11i1.9315
  

  Abstract Views: 914 File Views: 0 File Views: 191

• Fenomena Praktik Penghindaran Pajak Saat Pandemi Covid-19 Pada Perusahaan Property Dan Real Estate

  Fahrul Adhitya Pradana, Sartika Wulandari

  21-34

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  DOI : https://doi.org/10.29103/jak.v11i1.9500
  

  Abstract Views: 4582 File Views: 0 File Views: 499

• Pengelolaan Sumberdaya Manusia Dalam Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah di Pemerintah Kabupaten Mahakam Ulu

  Hendra Wibowo Hului, Bambang Irawan, Rita Kalalinggi

  35-46

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  DOI : https://doi.org/10.29103/jak.v11i1.8046
  

  Abstract Views: 527 File Views: 211

• Pengaruh Attitude Subjective Norms, dan Perceived Behavioural Control Terhadap Minat Investor Berinvestasi Cryptocurrency

  Muhammad Muhammad, Driana Leniwati, Agung Muhammadiyah Prasetyo N.W, Ahmad Juanda, Endang Dwi Wahyuni, Setu Setyawan

  47-56

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  DOI : https://doi.org/10.29103/jak.v11i1.8372
  

  Abstract Views: 653 File Views: 277

• Determinan Profitabilitas Dengan Rasio Pinjaman Terhadap Simpanan Sebagai Variabel Moderasi

  Rahman Sastrawan, Edi Saputra, Nia Pratiwi

  57-64

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  DOI : https://doi.org/10.29103/jak.v11i1.9772
  

  Abstract Views: 373 File Views: 421

• The Influence of Fixed Assets and Local Own Revenue on Maintenance Expenditures with Previous Years Budget Balance as Moderation (Study on Aceh Government 2016-2020)

  Farisa Rizky Putri, Rita Meutia

  65-72

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  DOI : https://doi.org/10.29103/jak.v11i1.9928
  

  Abstract Views: 301 File Views: 195

• Auditors Reputation Moderates the Determinants of Tax Avoidance

  Suwaldiman Suwaldiman, Irma Nur Fitriani

  73-80

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  DOI : https://doi.org/10.29103/jak.v11i1.9736
  

  Abstract Views: 346 File Views: 149

• Budget Absorption's Effectiveness: Budget Implementation Commitment, Human Resource Capabilities, And Budget Planning Accuracy

  Cris Kuntadi, Lia Puspasari

  81-88

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  DOI : https://doi.org/10.29103/jak.v11i1.9236
  

  Abstract Views: 1144 File Views: 430

• Pengaruh Free Cash Flow, Pertumbuhan Penjualan Dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Sub Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021

  Mursidah Mursidah, Yunina Yunina, Fatia Rahmi

  89-100

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  DOI : https://doi.org/10.29103/jak.v11i1.10331
  

  Abstract Views: 1846 File Views: 1316

• Cover Depan, Editor, Reviewer, Daftar Isi

  Editor JAK

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  DOI : https://doi.org/10.29103/jak.v11i1.10536
  

  Abstract Views: 225 File Views: 102

• Cover Belakang

  Editor JAK

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  DOI : https://doi.org/10.29103/jak.v11i1.10537
  

  Abstract Views: 199 File Views: 83