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• ANALYSIS OF ACCOUNTING STUDENTS' UNDERSTANDING OF THE DEVELOPMENT OF BASIC ACCOUNTING CONCEPTS AND THEIR APPLICATION

  Putri Safitri , Afrizal Nilwan

  1440-1459

  2024-08-29

  Statistics: 745

• COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

  Dwi Oktaviani , Dhea Ayu Aprilia , Rifska Febriyani , Mohamad Zulman Hakim , Imam Hidayat , Budi Rohmansyah

  1276 - 1285

  2025-08-20

  Statistics: 474

• PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS

  Silvi Fadillah , Lady Andriani , Lady Andriani , Mohamad Zulman Hakim , Dewi Rachmania , Samino Hendrianto

  1893 - 1903

  2025-10-19

  Statistics: 429

• PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023

  Hanifah Muzhaffirah , Siti Salamah , Winda Rosa Permatasari , Mohamad Zulman Hakim , Dirvi Surya Abbas , Kimsen

  404 - 415

  2025-02-28

  Statistics: 836

• LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA

  Amanda Safa Sabitha , Awalia Az Zahra , Vina Amaliya , Mohamad Zulman Hakim , Hesty Erviani Zulaecha , Eko Sudarmanto

  1230 - 1242

  2025-08-20

  Statistics: 399

• FINANCIAL DISTRESS DETERMINANTS IN INFRASTRUCTURE FIRMS: THE ROLES OF AUDIT COMMITTEES, FINANCIAL INDICATORS, AND OWNERSHIP STRUCTURE WITH PROFITABILITY AND FIRM VALUE EFFECTS

  Mohamad Zulman Hakim , Fakhra Aura Febriawanto , Anggun Ardianih , Mulyanti , Alya Fakhirah Mashuri

  292 - 310

  2026-02-28

  Statistics: 326

• THE EFFECT OF SELF-EFFICACY AND CAREER GOAL ORIENTATION ON STUDENTS' DIGITAL COMPETENCY DEVELOPMENT INTENTIONS: A CROSS-DISCIPLINARY STUDY

  Abdul Jamil , Luqman Hakim , Muhammad Yusuf , Irpan Hidayat Hasibuan , Joko Sarono

  408 - 422

  2026-02-28

  Statistics: 211

• MODERATING EFFECTS OF FIRM SIZE ON THE RELATIONSHIP BETWEEN PROFITABILITY, LIQUIDITY, AND CAPITAL STRUCTURE: A STUDY ON INDONESIAN REAL ESTATE COMPANIES

  Rini Sulistiyowat , Cindy Claudia Oktaviana , Nia Tresnawaty , Efa Wahyuni , Meifida Ilyas

  529 - 540

  2026-04-30

  Statistics: 210

• EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS

  Mohamad Zulman Hakim , Aulia Imelda , Nahwa Nikhuatun , Putri Yuningsih , Zahra Prada Devi Hasbilah

  833 - 849

  2026-05-10

  Statistics: 628

• THE ROLE OF COMPANY SIZE IN MODERATING THE EFFECT OF AUDIT TENURE, PROFITABILITY, COMPANY RISK AND COMPANY COMPLEXITY ON AUDIT FEES WITH AUDIT QUALITY AS A MEDIATOR

  Mohamad Zulman Hakim , Siti Nurhayati , Novita Dwi Safitri , Dini Ramadhanty , Nur Mala

  176 - 191

  2026-02-28

  Statistics: 268

• DETERMINANTS OF CORPORATE VALUE: SUSTAINABILITY REPORTING, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES IN INDONESIA

  Nurul Aini , Lilik Pirmaningsih , Novaldy Arief Pradika , Elizabeth Dellysiana , Ratna Madudari

  1658-1669

  2024-10-28

  Statistics: 335

• DETERMINANTS OF FIRM VALUE: THE MEDIATING ROLE OF PROFITABILITY AND THE MODERATING ROLE OF FINANCIAL DISTRESS

  Mohamad Zulman Hakim , Dafa Ardiansyah Putra , Sri Asih Wulandari , Khansa Putri Kamila , Rayhan Agata Firmansyah

  767 - 785

  2026-05-07

  Statistics: 302

• FRAUD HEPTAGON MODEL TO DETECT FINANCIAL REPORTING FRAUD IN THE INDONESIAN BASIC MATERIALS SECTOR

  Siti Nursiah , Mohamad Zulman Hakim , Galuh Putri Maharani , Anindya Ramadhani , Renita Yulian

  252 - 270

  2026-02-28

  Statistics: 222

• THE EFFECT OF DELAYS DUE TO FLIGHT OPERATION HANDLING AND ENGINEERING ON ON-TIME PERFORMANCE AT PT. WATER LAMPS AT SOEKARNO HATTA AIRPORT

  Amelia Trisavinaningdiah , Asriani Susiati , Ria Puspitasari , Suci Alumdalu , Robah Lagu Sitepu

  1209-1217

  2025-08-19

  Statistics: 250

• PROFITABILITY INTERVENING DETERMINANT TRANSFER PRICING IN TECHNOLOGY SECTOR COMPANIES INDONESIA

  Eka Puji Sri Rahayu , Alia Sukma Setiawati , Selly Buana Ramadiani , Mohamad Zulman Hakim , Hustna Dara Sarra , Sri Yanto

  1305 - 1314

  2025-08-20

  Statistics: 348

• THE INFLUENCE OF LIFESTYLE AND CONSUMPTIVE BEHAVIOR ON GENERATION Z FINANCIAL MANAGEMENT (CASE STUDY OF STUDENTS OF FACULTY OF ECONOMICS AND BUSINESS, BANDAR LAMPUNG UNIVERSITY)

  Anggra Martha Yudha , Habiburrahman

  1541-1551

  2024-10-28

  Statistics: 859

• INFLUENCING FACTORS INVESTMENT DECISION IN GENERATION Z (CASE STUDY ON FEB BANDAR LAMPUNG UNIVERSITY STUDENTS)

  Clarissa Tiara Putri , Herry Goenawan Soedarsa

  328-341

  2024-02-28

  Statistics: 382

• THE INFLUENCE OF BRAND IMAGE, PAYMENT SYSTEM, AND PROMOTION ON INTEREST IN COLLEGE AT THE UNIVERSITAS MAHKOTA TRICOM UNGGUL

  Dwi Septi Haryani , Nasib , Aminatu Zahra

  152-164

  2023-06-28

  Statistics: 630

• TOWARD A NEW PARADIGM OF ORGANIZATIONAL STRUCTURES IN THE AGE OF ARTIFICIAL INTELLIGENCE: A COMPARATIVE THEORETICAL STUDY

  Masoud Lajevardi , Mega Arum , Yanti Susanti , Dwi Saleha , Eko Sudarmanto

  1568 - 1577

  2025-10-06

  Statistics: 609

• THE ALGORITHMIC AUDITOR: ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ASSURANCE AND EVOLUTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

  K.G.Dhammika B. Katupulle , B.A.N.Krishantha , C.G.Kothalawala , Indah Permata Dewi , Eko Sudarmanto

  2095 - 2105

  2025-12-25

  Statistics: 615

• LACK OF TRANSPARENCY IN THE FORMATION OF THE TNI BILL ON THE PRINCIPLES OF THE RULE OF LAW AND CIVIL SUPREMACY IN INDONESIA

  Annelies Larasati Gufron , Muhammad Rizqi Ramadhan , Sabrina Syarif , Muhammad Rizqi Ramadhan , Dwi Nurfauziah Ahmad

  652 - 662

  2025-04-30

  Statistics: 385

• FROM DIGITALIZATION TO INTELLIGENCE: MAPPING AI FORECASTING READINESS OF MSMES IN GREATER JAKARTA

  Hani Fitria Rahmani , Ratih Pratiwi , Eka Merdekawati , Aulia Hidayati , Mela Nurdialy

  2130 - 2138

  2025-12-27

  Statistics: 158

• THE EFFECTIVENESS OF CONTEXTUAL TEACHING AND LEARNING (CTL) IN EDUCATION: A SYSTEMATIC LITERATURE REVIEW AND META-ANALYSIS

  Basuki , Sholeh Hidayat , Cecep Anwar Hadi Firdos Santosa

  1984 - 2003

  2025-12-16

  Statistics: 730

• FRAUD HEXAGON THEORY AND ACADEMIC FRAUD (COMPARATIVE STUDY ON STUDENT OF STIE SUTAATMADJA AND UNIVERSITI ISLAM SELANGOR)

  Nunung Juliawati , Asep Kurniawan , Icih , Amirah Atiqah Binti Rizal

  2171 - 2190

  2024-12-24

  Statistics: 391

• FACTORS INFLUENCING PURCHASING DECISIONS ON NIKE SHOES (CASE STUDY OF FEB STUDENTS OF BANDAR LAMPUNG UNIVERSITY)

  Refael Gustiawan , Herry Goenawan Soedarsa

  444-450

  2024-04-14

  Statistics: 979