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• THE INFLUENCE OF BUSINESS CAPITAL AND THE QUALITY OF HUMAN RESOURCES (HR) ON THE PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) IN KARANG ANYAR VILLAGE

  Farhan Aliansyah , Hendri Dunan

  965-973

  2024-06-22

  Statistics: 419

• THE IMPACT OF ARTIFICIAL INTELEGENC, STRATEGY BUSINESS AND QUALITY PRODUCT TO ORGANIZATION BUSINESS

  Indah Kusumawati , Rokhmat Subagiyo

  202 - 210

  2025-02-24

  Statistics: 350

• THE INFLUENCE OF FINANCIAL PLANNING, FINANCIAL TECHNOLOGY, AND FINANCIAL INCLUSION ON IMPROVING MSME BUSINESS PERFORMANCE IN BANDAR LAMPUNG

  Agustina Berliana , Habiburrahman

  528-542

  2024-04-21

  Statistics: 394

• THE ROLE OF GOOD FINANCIAL RECORDS ON THE PROGRESS OF BANDAR LAMPUNG STREET VENDOR BUSINESS

  Abram Radiva Suroso , Ardansyah

  1286-1297

  2024-08-27

  Statistics: 423

• ANALYSIS OF ENTREPRENEURIAL COMPETENCE ON BUSINESS PERFORMANCE IN MSMES KAHUT SIGERBORI ECOPRINT BANDAR LAMPUNG

  Anita Najla Dhia , Iskandar Ali Alam

  1223-1230

  2024-08-27

  Statistics: 277

• BUSINESS DEVELOPMENT STRATEGY TO IMPROVE COMPETITIVENESS IN ANTI-AGING CLINIC USING SWOT APPROACH ANALYSIS AND BUSINESS MODEL CANVAS (BMC) APPROACH

  Hani Surjati , Maya Malinda , Benny Budiawan Tjandrasa

  1154-1167

  2024-08-27

  Statistics: 546

• ANALYSIS OF MANAGEMENT STRATEGY IN FACING BUSINESS COMPETITION (CASE STUDY AT PT. TRIPUTRA LESTARI BANDAR LAMPUNG)

  Dina Monika , Habibburahman

  684-694

  2024-04-30

  Statistics: 212

• DIGITAL BUSINESS LITERACY AND PRODUCT INNOVATION AS DRIVERS OF MSME SUSTAINABILITY: THE MODERATING ROLE OF DIGITAL MARKETING

  Enjat Sudrajat , Verliani Dasmaran

  2208 - 2220

  2025-12-28

  Statistics: 346

• 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: 349

• GOOD CORPORATE GOVERNANCE MECHANISM FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY IN MINING COMPANIES

  Bonar Habib Purba , Haninun , Aminah , Khairudin

  1631-1642

  2024-10-28

  Statistics: 292

• EARNING QUALITY AS MEDIATOR AND FIRM SIZE AS MODERATOR: A MODERATED-MEDIATION ANALYSIS OF FINANCIAL DETERMINANTS ON GOING-CONCERN AUDIT OPINIONS IN TECHNOLOGY COMPANIES

  Fachrul Yarangga Ardiansyah , Mohamad Zulman Hakim , Septian Aditya , Muhamad Rizal Sumarno , Irgy Minata

  1520 - 1538

  2026-06-30

  Statistics: 82

• 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: 519

• HOW DO FIRM CHARACTERISTICS INFLUENCE GOING-CONCERN OPINIONS? UNRAVELING THE MEDIATED-MODERATED PATHWAYS THROUGH AUDIT QUALITY AND FIRM SIZE

  Mohamad Zulman Hakim , Dinda Amelia Az Zahra , Dwi Fitriyani , Putri Indriyani , Ratu Jaisy Aulia Arifudin

  1452 - 1473

  2026-06-30

  Statistics: 99

• 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: 450

• THE EFFECT OF BUSINESS STRATEGY, COMPANY SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS

  Siti Hailatul Fikriyah , Rahma Wiyanti

  992 - 1004

  2026-06-14

  Statistics: 109

• 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: 272

• ANALYSIS OF CATFISH FARMING BUSINESS DEVELOPMENT STRATEGY IN FISH FARM AGRIBUSINESS KARANG SARI VILLAGE SOUTH LAMPUNG

  Novan Ardiansyah , Selfia Alkemega

  707-717

  2024-04-30

  Statistics: 491

• 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: 330

• 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: 287

• 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: 327

• 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: 422

• 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: 330

• 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: 616

• 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: 437

• CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA

  Mohamad Zulman Hakim , Imam Hidayat , Januar Eky Pambudi , Aura Putri Rahmawati , Hesti Febriatul Lubnaningtyas , Eldi Efriadi

  1205-1222

  2024-08-27

  Statistics: 546