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• ANALYSIS OF SUPPORTING AND HINDER FACTORS IN IMPROVING HUMAN RESOURCE COMPETENCE AT PALANGKA RAYA UNIVERSITY

  Nurlia Eka Damayanti , Dhina Sri Widyaningsih , Aprilita , Sanjayanto Nugroho , Olivia Winda Ony Panjaitan

  416-425

  2024-04-09

  Statistics: 340

• EXTENT OF AVAILABILITY AND UTILIZATION OF FINANCIAL RESOURCES IN THE ADMINISTRATION OF INTERNAL EXAMINATIONS IN PUBLIC SECONDARY SCHOOLS IN EBONYI STATE NIGERIA

  Peter O. Nwafukwa , Anigbo B. Ifeyinwa , Odeh N. Bernadette , Uchewa I. Ifeoma , John Michael Nwankwo , Ogbu Joy Anulika , Christian O. Aleke

  80 - 90

  2026-02-26

  Statistics: 137

• THE MEDIATING ROLE OF FINANCIAL ATTITUDE IN LINKING FINANCIAL CAPABILITY AND DEBT DECISION AMONG INFORMAL WOMEN ENTREPRENEURS

  Andini Ekasari , Meutia , Lia Uzliawati , Windu Mulyasari

  1774 - 1791

  2025-10-15

  Statistics: 212

• DETERMINANTS OF DEMOCRATIC LEADERSHIP, COMPETENCE AND MOTIVATION TOWARDS THE ACHIEVEMENT OF THE VISION OF XYZ UNIVERSITY

  Didi Rochyadi Mangkupradja , Rachmat Pramukty , Emmy Junianti , Bambang Karsono , Tri Widyastuti

  198-207

  2023-06-29

  Statistics: 1513

• ARTIFICIAL INTELLIGENCE, TECHNOLOGY INFRASTRUCTURE AND TAX EVASION IN EMERGING ECONOMY

  Muyiwa Emmanuel Dagunduro , Gbenga Ayodele Falana , Oluyinka Isaiah Oluwagbade , Niyi Solomon Awotomilusi , Akinyemi Wumi Ogunleye , Muideen Adeseye Awodiran , Adebola Abass Jabar

  2028 - 2042

  2025-12-18

  Statistics: 305

• THE IMPACT OF ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE: THE CASE OF UNIVERSITY OF TECHNOLOGY AND APPLIED SCIENCES-IBRA IN OMAN

  Fatma Nasser Al-Harthi , Hanin Yasser Al-Rawahi , Manar Khalfan Al-Aisari , Shamsa Said Al-Yazidi , Amal Sultan Al-Sharji

  242-265

  2023-08-09

  Statistics: 3516

• THE INFLUENCE OF TEAMWORK AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT BANDAR LAMPUNG UNIVERSITY

  Cecilia Priscilla Natalie , Iskandar Ali Alam

  51-59

  2024-02-09

  Statistics: 523

• THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP?

  Zab Ass'ad Ibrahim , Hari Sulistyo Wibowo , Muhammad Fachry Fahreza , Mohamad Zulman Hakim , Triana Zuhrotun Aulia , Imas Kismanah

  1818 - 1828

  2025-10-19

  Statistics: 398

• THE EFFECT OF TAX AVOIDANCE, CAPITAL STRUCTURE AND LIQUIDITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATION VARIABLE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD

  Alin Riani , Anggi Tias Amanti , Siti Uliyah , Mohamad Zulman Hakim , Hamdani , Hustna Dara Sarra

  271 - 287

  2025-02-28

  Statistics: 488

• THE EFFECT OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: EMPIRICAL STUDY OF NON-CYCLICALS COMPANIES IN INDONESIA

  Mohamad Zulman Hakim , Tariq Tawfeeq Yousif Alabdullah , Mochammad Farid Fadillah , Aisyah Sholikhati , Siti Nurhaliza , Ika Wulandini

  803-820

  2023-12-19

  Statistics: 657

• THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE

  Azzahra Maharani , Feliana Wulansari , Syiva Salwa Yumna , Mohamad Zulman Hakim , Dewi Rachmania , Sigit Budi Santoso

  1326 - 1335

  2025-08-27

  Statistics: 480

• COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA

  Metri Mariana , Mila Afifah , Mohamad Zulman Hakim , Januar Eky Pambudi , Indra Gunawan Siregar , Reni Anggraeni

  1698 - 1708

  2025-10-11

  Statistics: 433

• THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND PROFITABILITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021 – 2023 PERIOD

  Dewi Rahmahwati , Sifa Widiyana , Shafira Cahyani Wulandari , Mohamad Zulman Hakim , Seleman Hardi Yahawi , Wati Yaramah

  145 - 157

  2025-02-23

  Statistics: 560

• NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY

  Mohamad Zulman Hakim , Daniel Rahandri , Mochammad Farid Fadillah , Siti Nurhaliza , Aisyah Sholikhati , Ika Wulandini

  666-683

  2024-04-30

  Statistics: 404

• CAN AUDIT QUALITY MODERATE THE FRAUD HEXAGON ON FINANCIAL REPORT FRAUD IN CONSUMER CYCLICALS SECTOR?

  Mohamad Zulman Hakim , Dewi Rachmania , Galang Reza Firdaus Budiutomo , Yola Dyfa Meisari , Helen Retno Wulandari , Thorik Satria Ilmi

  832-844

  2024-06-22

  Statistics: 569

• LEVERAGE, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE: PROFITABILITY AS A MEDIATING VARIABLE

  Nur Fitria Sani , Ranidhan Putri , Selica Vianes , Mohamad Zulman Hakim , Ahmad Jayanih , Ahmad Zaki Mubarok

  1650 - 1659

  2025-10-10

  Statistics: 539

• TAX MINIMIZATION MODERATING DETERMINANT TRANSFER PRICING IN ENERGY SECTOR COMPANIES INDONESIA

  Rizky Dwi Kemal , Siska Aura Kustiyani , Rahayu Nur Cahyani , Mohamad Zulman Hakim , Hesty Erviani Zulaecha , Dewi Rachmania

  90 - 104

  2025-02-22

  Statistics: 483

• THE INFLUENCE OF LIFESTYLE AND FINANCIAL LITERACY ON THE CONSUMPTIVE BEHAVIOR OF BANDAR LAMPUNG UNIVERSITY MANAGEMENT STUDENTS CLASS OF 2021-2022

  Tantri Oktarini , Habiburahman

  845-852

  2024-06-22

  Statistics: 474

• THE EFFECT OF COMPANY SIZE, AUDIT COMMITTEE AND LEVERAGE ON THE VALUE OF THE FIRM IN THE PROPERTY AND REAL ESTATE SECTOR IN INDONESIA

  Agus Kusnawan , Mohamad Zulman Hakim , Aranti Sisca , Febrian Suryanto , Graciella Valencia Calista , Mudittasari

  11-27

  2023-02-28

  Statistics: 615

• HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES?

  Mohamad Zulman Hakim , Hamdani , Hustna Dara Sarra , Alvina Anggraini , Gadis Ayu Rizky Darmala , Elsa Audia Utami

  775-794

  2024-06-18

  Statistics: 846

• FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION

  Mohamad Zulman Hakim , Epekele Wisdom , Dirvi Surya Abbas , Alvina Anggraini , Gadis Ayu Rizky Darmala , Elsa Audia Utami

  258-276

  2024-02-28

  Statistics: 1053

• THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (EMPIRICAL STUDY OF INFRASTRUCTURE SECTOR COMPANIES IN 2020-2022)

  Mohamad Zulman Hakim , Dewi Rachmania , Indra Gunawan Siregar , Adela Rhiana Novitasari , Anggun Munifatul Afifah , Pika Yolanda

  558-571

  2023-10-14

  Statistics: 881

• THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL CAPABILITY, DIGITAL SERVICE TAX (DST) AND LIFESTYLE ON CONSUMPTIVE BEHAVIOR IN ONLINE SHOPPING VIA THE TIKTOK SHOP PLATFORM

  Islamiah Kamil , Meiliyah Ariani , Indra Ade Irawan , Sri Anjarwati , Yolifiandri , Zulhawati

  878-889

  2024-06-24

  Statistics: 1110

• THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (STUDY OF BASIC MATERIAL SECTOR COMPANIES IN 2020-2022)

  Mohamad Zulman Hakim , Hesti Erviani Zulaecha , Eko Sudarmanto , Liyusabyte Ali , Deniza Mukti , Khoirunnisa Siregar

  40-50

  2024-02-09

  Statistics: 820

• THE IMPACT OF FINANCIAL STATEMENT FRAUD THROUGH THE FRAUD HEXAGON ON CONSUMER CYCLICALS SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2020-2022

  Mohamad Zulman Hakim , Hamdani , Galang Reza Firdaus Budiutomo , Yola Dyfa Meisari , Helen Retno Wulandari , Thorik Satria Ilmi

  392-405

  2024-04-09

  Statistics: 613