Articles | Sciaria - Science Aria

This study aims to analyze the effect of tax audits on the quality of financial reporting of corporate taxpayers in Indonesia. Tax audits a...

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The submitted manuscript investigates a highly relevant topic concerning the impact of tax audits on the quality of financial reporting among corporat...

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Mela Novita Rizki, Irma Herliza Rizki

The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era

Accounting

The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporat...

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This study addresses a highly relevant and timely topic concerning corporate tax compliance in the rapidly evolving digital era, specifically focusing...

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Agus Rahmad Hidayat, Putri Najwa Safitri, Irene Chechilia Sihotang, Muammar Rinaldi

Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Pada BEI Tahun 2019 - 2023

Finance

Penelitian ini bertujuan untuk menganalisis pengaruh biaya produksi dan biaya operasional terhadap laba bersih pada perusahaan sub sektor m...

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The study titled "Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Pad...

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Laras Fitri Aini Hasibuan, Bio Hasian Siregar, Hera Wati

The Effect Of Pricing Strategy and Business Capital on UMKM Income In Sidorejo Hilir Medan

Management

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, but still face various challenges that affect...

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This study investigates the critical influence of pricing strategies and business capital on the income of Micro, Small, and Medium Enterprises (MSMEs...

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Riris Amigo Simatupang, Gaby P.F Tampubolon, Idrus Hamonangan Pane, Muammar Rinaldi

The Impact of E-ticketing Implementation and Service Quality on Kai-Access Application User Satisfaction

Marketing

The increase in digitalization within the transportation sector has driven PT Kereta Api Indonesia (PT KAI) to implement an e-ticketing sys...

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This study presents a timely and relevant examination of user satisfaction with the KAI Access e-ticketing application, a critical component of PT KAI...

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Abraham Busiara, Mesak Iek, Halomoan Hutajulu, Muammar Rinaldi

Assessing Regional Government Financial Performance through Financial Ratio Analysis: A Case Study of Jayawijaya Regency, 2013–2023

Administration

This study analyzes the financial performance of the Jayawijaya Regency Government from 2013 to 2023 using key financial ratios: autonomy,...

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This study undertakes a timely and relevant analysis of regional government financial performance, focusing on the Jayawijaya Regency over an extensiv...

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Dedi Harianto

Digital Transformation in Accounting: Opportunities and Challenges in the Industry 4.0 Era

Accounting

Digital transformation brings significant changes in accounting practices, especially in improving the quality of financial information. Th...

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This article provides a timely and relevant exploration into the digital transformation of accounting within the Industry 4.0 landscape. It effectivel...

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Abdul Fatah Hassanudin

Organizational Financial Performance in the Context of Sustainability: A Form of Transparency in the Financial Performance of Business Entities

Management

Financial performance reporting in the context of sustainability has become increasingly important in recent years. This study aims to anal...

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The submitted work, "Organizational Financial Performance in the Context of Sustainability: A Form of Transparency in the Financial Performance of Bus...

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Pesta Gultom, Ester Sabrina Aruan, Ribka Callista Simangunsong, Viona Anggraini br Ketaren, Winda Rosianna Tampubolon

Application of the Hungarian Assignment Method to Minimize Normal Cases in Cinderella Tempe Chips MSMEs

Operations

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the national economy, including the Cinderella Tempeh Chips MSME. To ad...

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This paper addresses a highly pertinent issue concerning the efficiency and productivity of Micro, Small, and Medium Enterprises (MSMEs), exemplified...

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This study investigates the production risk associated with semi-organic and inorganic rice farming systems in Papar District, Kediri Regency, a regio...