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18,601 artikel ditemukan

AN INTEGRATIVE FRAMEWORK BETWEEN TDABC AND THE BALANCED SCORECARD: THE ROLE OF ADVANCED STATISTICAL MODELING IN IMPROVING INSTITUTIONAL PERFORMANCE IN THE HEALTHCARE SECTOR

Abbas Hamed Abbas; Aqeel Saad Jabar; Ali Awadh Atshan

Journal of Economic and Economic Policy
ISSN: 3047-4892
Vol: 3, No: 1
2025-11-13
Abstrak

Objective: This study proposes an integrative model that combines Time-Driven Activity-Based Costing (TDABC) and the Balanced Scorecard (BSC) to strengthen financial decision-making and organizational performance in healthcare institutions. Method...

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THE RELATIONSHIP BETWEEN CONSUMER BEHAVIOR AND THE HIGH RATE OF COD PAYMENT DEFAULT IN E-COMMERCE AMONG THE PEOPLE OF SURABAYA

Manda Destara Prameswari; Ade Irma Suryani Lating

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 3
2025-10-31
Abstrak

Objective:This study aims to examine the relationship between consumer behavior and the high rate of payment default in Cash on Delivery (COD) transactions within e-commerce in Surabaya. Method: A descriptive qualitative approach was employed, wit...

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COMPATIBILITY OF RESPONSIBILITY ACCOUNTING AND THE PERFORMANCE-BASED ACTIVITY COSTING SYSTEM (PF-ABC) FOR IMPROVING COST MANAGEMENT

Hadeel Sameer Hassoon; Nawfal Hussien Abdullah

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 3
2025-10-31
Abstrak

Objective: This study aims to analyze the challenges inherent in traditional costing systems and to explore the integration of Responsibility Accounting and Performance-Focused Activity-Based Costing (PF-ABC) as contemporary approaches to enhance ...

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IDENTIFY CASES WITH THE TOPIC OF ONLINE LOANS IN THE PERIOD 2020-2024 IN INDONESIA

Sofy Aprillia Lihawa; Sri Budi Purwaningsih

International Journal of Economic Integration and Regional Competitiveness
ISSN: 3032-1301
Vol: 2, No: 3
2025-03-30
Abstrak

Objective: This research investigates Supreme Court rulings in Indonesia concerning online loans from 2020 to 2024. Method: The analysis employs empirical methods with a legal research approach, integrating primary data from Supreme Court decision...

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IDENTIFICATION OF COURT DECISIONS RELATED TO ONLINE ARISAN CASES IN INDONESIA FROM 2018-2024

Ashila Xaviena Almira Molla; Mochammad Tanzil Multazam

International Journal of Economic Integration and Regional Competitiveness
ISSN: 3032-1301
Vol: 2, No: 3
2025-03-30
Abstrak

Objective: This research discusses the phenomenon of online rotating savings and credit associations (arisan) in Indonesia, which are becoming increasingly popular but also vulnerable to legal violations such as embezzlement and fraud. Method: Usi...

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THE RIGHT TO IMMUNITY FROM THE JUDICIAL COMMISSION IN SUPERVISING THE BEHAVIOR OF JUDGES IN THE INDONESIAN JUSTICE SYSTEM

Dela Cornelia Helen Indriavita; Rifqi Ridlo Phahlevy

International Journal of Economic Integration and Regional Competitiveness
ISSN: 3032-1301
Vol: 2, No: 3
2025-03-30
Abstrak

Objective: This study aims to analyze the immunity rights of the Judicial Commission in supervising the behavior of judges in the Indonesian judicial system. Method: This research uses normative juridical method with legislative and literature app...

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ANALYSIS OF USER ACCEPTANCE OF THE MULTIPURPOSE FINANCING ANALYSIS APPLICATION AT BANK SYARIAH X WITH THE UTAUT MODEL

Rizka Tri Cahyaning Ati; Diah Krisnaningsih

International Journal of Economic Integration and Regional Competitiveness
ISSN: 3032-1301
Vol: 2, No: 4
2025-04-25
Abstrak

Objective: This research aims to determine the level of user acceptance of the Excel application for multi-purpose financing analysis at Bank Syariah X. The use of the application in the financing business process is expected to facilitate the wor...

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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND ENVIRONMENTAL SOCIAL GOVERNANCE ON FINANCIAL PERFORMANCE

Risma Haris Nuriyanti; Aisha Hanif

International Journal of Economic Integration and Regional Competitiveness
ISSN: 3032-1301
Vol: 2, No: 4
2025-04-30
Abstrak

Objective: This study aims to analyze the influence of Good Corporate Governance and Environmental Social Governance on Company Financial Performance. Method: The population taken in the study is companies listed on the Indonesia Stock Exchange (I...

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THE EFFECT OF GENDER DIVERSITY, POLITICAL CONNECTION, CAPITAL INTENSITY, AND INVENTORY INTENSITY ON TAX AVOIDANCE IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020–2023

Olivia Larassati; Sarwenda Biduri

International Journal of Economic Integration and Regional Competitiveness
ISSN: 3032-1301
Vol: 2, No: 4
2025-04-19
Abstrak

Objective: The purpose of this study is to examine the Influence of Gender Diversity, Political Connection, Capital Intensity and Inventory Intensity on Tax Avoidance. Method: In this study, the population data used are all BUMN Go-Public Companie...

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THE IMPACT OF DIGITAL MARKETING AND E-MONEY ON MSME SALES IN THE FASHION SECTOR: A CASE STUDY IN SIDOARJO

Sasa Mulyanti; Nihlatul Qudus Sukma Nirwana

International Journal of Economic Integration and Regional Competitiveness
ISSN: 3032-1301
Vol: 2, No: 4
2025-04-30
Abstrak

Objective: This study aims to determine the Influence of Digital Marketing and the Use of E-Money on the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector (Empirical Study on MSMEs in Sidoarjo District). Method: Thi...

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