Vol. 6 No. 1 (2026): International Journal of Current Economics & Business Ventures

Articles

• CASH MANAGEMENT ANALYSIS AT THE ASYANA HOTEL SENTUL BOGOR

  Muhammad Luthfi Ardhyan Kusumonugroho, Nuramalia Hasanah, Dwi Handarini

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• THE EFFECT OF TECHNOLOGY USE, REGULATORY IMPACT, AUDITOR EXPERIENCE, AND TASK COMPLEXITY ON AUDIT PRACTICE

  Muhamad Aflah Subkhi, Choirul Anwar, Ayatulloh Michael Musyaffi

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• THE EFFECT OF CAPITAL STRUCTURE, SALES GROWTH, AND PROFITABILITY ON FIRM VALUE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021–2024 PERIOD

  Andi Tenri Armeina, Verawati

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• ANALYSIS PERCEPTIONS OF SME EMPLOYEES IN THE RAWAMANGUN AREA REGARDING THE USE OF THE INDONESIAN STANDARD QUICK RESPONSE CODE (QRIS) IN TRANSACTIONS

  Muhammad Nur Sidik, Munawaroh, Ervina Maulida

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• Analysis of Administrative Services for the Main Stadium Ring Road (A Case Study at the Management Center of the Gelora Bung Karno Complex)

  Nadiva Azzahra, Mayang Riyantie, Rizki Firdausi Rachmadania

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• ANALYSIS THE ROLE OF BUDGET POLITICAL, BUDGET PARTICIPATION, TRANSPARENCY, BUDGET EFFICIENCY, AND OVERSIGHT IN DETERMINING PERFORMANCE-BASED BUDGET PRIORITIES FOR THE 2024 FISCAL YEAR (Case Study on the Local Government of Batang Hari Regency)

  Muhammad Ihsan, I Gusti Ketut Agung Ulupi, Unggul Purwohedi

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• The Effect of Good Corporate Governance and Financial Performance on Firm Value: The Moderating Role of Environmental Disclosure

  Shintya Agustina, I Gusti Ketut Agung Ulupi, Putri Haryani

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• The Influence of Tax Amnesty Programs, Taxpayer Awareness, and Taxpayer Income Levels on Motor Vehicle Taxpayer Compliance in Bekasi City

  Khaila Ekaayuningtias, Tresno Eka Jaya, Dwi Kismayanti Respati

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• IMPLEMENTATION OF WORK LIFE BALANCE POLICIES FOR EMPLOYEES AT BPJS KETENAGAKERJAAN DEPOK BRANCH

  Jonathan Nofaomasi Daeli, Mayang Riyantie, Rizki Firdausi Rachmadania

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• THE EFFECT OF TEACHING SKILLS PRACTICE EXPERIENCE (PKM) AND MOTIVATION TO BECOME A TEACHER ON READINESS TO BECOME A TEACHER (A STUDY OF STUDENTS OF THE BACHELOR OF EDUCATION STUDY AT THE FACULTY OF ECONOMICS AND BUSINESS, STATE UNIVERSITY OF JAKARTA)

  Kiki Priska Cahyani, Ati Sumiati, Dwi Kismayanti Respati

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• Financial Determinants of Corporate Tax Avoidance: The Moderating Role of Firm Size in Indonesian Listed Companies

  Isro Fahmi Ardianto Network , Etty Gurendrawati, Dwi Handarini

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• Implementation of Financial Accounting Standard Interpretation 35 (ISAK 35) in the Financial Statements of SMK Daarul Uluum Based on Microsoft Excel

  Rio Chalidan, Etty Gurendrawati, Aji Ahmadi Sasmi

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• Internal Audit Effectiveness in the Public Sector: Contrasting Mediation Pathways of Information Technology Utilization and Auditee Engagement

  Hendrico, Marsellisa Nindito, Indra Pahala

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• The Effect of Independent Commissioners, Firm Size, and Managerial Ownership on the Integrity of Financial Reports

  Atia Syafa Mujahidah, Rida Prihatni, Santi Susanti

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• The Analysis of the Role of Technology, Financial Literacy, and Financial Inclusion on the Performance of Micro, Small, and Medium Enterprise (MMSEs) In Bekasi

  Az’zahra Nifa Shavira, Nuramalia Hasanah, Hera Khairunnisa, Dwi Handarini

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• THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND QRIS USAGE ON THE CONSUMPTIVE BEHAVIOR OF GENERATION Z IN DKI JAKARTA

  Tiara Khairunnisa, Corry Yohana, Rizka Zakiah

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• Development of an AppSheet-Based Inventory Level System Application at PT Java Akshara

  Alberteinstein Pardede

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• Determinants of Social Influence, Facility Conditions, and Digital Financial Literacy on Financial Satisfaction through QRIS Usage Behavior with Mental Accounting as a Moderating Variable (Case Study on MSMEs in Manokwari, West Papua)

  Adinda Abigail Stien Lawalata, I Gusti Ketut Agung Ulupi, Agung Dharmawan Buchdadi

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• ANALYSIS OF USER PERCEPTIONS OF THE E-OFFICE SYSTEM AT PT. X

  Yulio Christyano Girsang, Roni Faslah, Ria Rahma Nida

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• The Effect of Tax Planning and Good Corporate Governance on Firm Value

  Haya Huwaidah, Indra Pahala, Unggul Purwohedi

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• DEVELOPMENT OF AN APPSHEET-BASED SALES APPLICATION AT PT JAVA AKSHARA

  Pradipta Afrah Nugraha, Roni Faslah, Rayi Dwipanilih

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• THE EFFECT OF THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL SYSTEMS, AND HUMAN RESOURCE COMPETENCE ON THE PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES WITH FINANCIAL LITERACY AS A MODERATING VARIABLE

  Fachrur Roziy, Rida Prihatni, Gatot Nazir Ahmad

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• Digital Transformation, Sales Growth, and Intellectual Capital as Determinants of Financial Performance: The Moderating Role of Good Corporate Governance in Indonesian Retail Firms

  Della Widya Ayu, I Gusti Ketut Agung Ulupi, Muhammad Yusuf

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• ANALYSIS OF RECORDS MANAGEMENT FACILITIES IN THE DIRECTORATE OF FINANCE PUSAT PENGELOLAAN KOMPLEK GELORA BUNG KARNO

  Ashila Feyza Diandra, Marsofiyati, Maulana Amirul Adha

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• THE EFFECT OF PROFITABILITY, CASH FLOW, LEVERAGE, AND FIRM GROWTH ON FINANCIAL DISTRESS

  Siti Namira Alighasya, Unggul Purwohedi, Diah Armeliza

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• THE EFFECT OF SELF REINFORCEMENT, SELF REGULATION AND STUDY HABITS ON THE LEARNING OUTCOMES OF GRADE XI ACCOUNTING STUDENTS IN THE TAX ADMINISTRATION SUBJECT AT SMK X

  Yudith Keziah Siringo Ringo, Ati Sumiati, Adam Zakaria

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• INTERNAL CONTROL ANALYSIS IN THE MANAGEMENT OF VILLAGE FUNDS IN SRIAMUR VILLAGE, BEKASI DISTRICT

  Amelia Dinata Yasifa, Etty Gurendrawati, Adam Zakaria

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• Analysis of Digital Records Management System in Product Support People Development Departement PT United Tractors Tbk

  Faiza Rahma Wijaya, Munawaroh, Ervina Maulida

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• THE INFLUENCE OF THE FRAUD TRIANGLE ON FINANCIAL STATEMENT FRAUD INDICATIONS IN TECHNOLOGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

  Cesareyno Gusti Syah Fachrezi, Indra Pahala, Aji Ahmadi Sasmi

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• THE EFFECT OF TAX AMNESTY, TAX SANCTIONS, AND PROGRESSIVE TAX RATES ON MOTOR VEHICLE TAXPAYER COMPLIANCE IN EAST JAKARTA CITY

  Muhammad Sabil Anggoro Putro, Tresno Eka Jaya R, Etty Gurendrawati

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• THE IMPACT OF EDUCATION, INCOME INEQUALITY, AND POPULATION GROWTH ON POVERTY IN EASTERN INDONESIA

  Muhammad Rachmad Zaqiyudin, Aditya Pratama, Hanif Afif Naufal

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• EVALUATION OF THE USE OF INSTAGRAM SOCIAL MEDIA AT CAMP404 (PT. KAMPUS INOVASI DIGITAL)

  Erina Prastikasih, Agung Kresnamurti Rivai Prabumenang, Adnan Kasofi

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• Fraud Risk Analysis in Public Fund Management Using the Fraud Hexagon: A Case Study of a Provincial Election Supervisory Body in Indonesia

  Rhofitania, Indra Pahala, Unggul Purwohedi

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• DEVELOPMENT OF AN ONLINE EMPLOYEE PERMIT SYSTEM APPLICATION BASED ON APPSHEET AT PT XYZ

  Lareina Maritza, Roni Faslah, Muhammad Ikhwan

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• THE EFFECTS OF CAPITAL STRUCTURE, PROFITABILITY, AND LEVERAGE ON TAX AVOIDANCE IN STATE-OWNED ENTERPRISES IN THE MANUFACTURING SECTOR

  Fahri Izzumi Rizqullah, Indra Pahala, Tri Hesti Utaminingtyas

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• The Effect of External Debt, Current Account Balance, and Interest Rate on Indonesia's Exchange Rate 2014-2025

  Gezia Cantika Putri, Haryo Kuncoro, Dicky Iranto

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• The Effect of Financial Literacy, Electronic Money-based Financial Technology, and Self-Control on Consumptive Behavior (A Study of Students of The Faculty Of Economics and Business, State University of Jakarta)

  Andini Widya Pratiwi, Siti Fatimah Zahra, Fitra Dila Lestari

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• FISCAL POLICY AND HUMAN DEVELOPMENT: EMPIRICAL EVIDENCE FROM THE NEWLY ESTABLISHED AUTONOMOUS REGIONS IN PAPUA, 2018-2024

  Sausan Fajriyati, Rida Prihatni, Indra Pahala

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• Mapping the Intellectual Structure and Global Research Trends of Earnings Announcements: A Bibliometric Analysis of Scopus-Indexed Publications (1997–2024)

  Zakiyyah Riris Merbaka, I Gusti Ketut Agung Ulupi, Muhammad Yusuf

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• THE EFFECT OF PROFITABILITY, SALES GROWTH, AND LEVERAGE ON EARNINGS MANAGEMENT

  Karina Dwi Wahyuni, I Gusti Ketut Agung Ulupi, Ayatulloh Michael Musyaffi

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• Crisis Communication Strategy of PT SGMW Sales Indonesia in Managing Protests from the Wuling Binguo EV Early Adopter Community

  Wahyu Try Hartanto, Mayang Riyantie, Rizki Firdausi Rachmadania

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• EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES TO REGIONAL ORIGINAL REVENUE IN PURWOREJO REGENCY

  Khansa Imtinan, Etty Gurendrawati, Marsellisa Nindito

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• Accounting Conservatism : Bibliometrix Analysis And Future Research Opportunities

  Widatul Khusniah, Choirul Anwar, Etty Gurendrawati

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• The Effect of Capital Structure, Cash Holdings, and Diversification Strategy on Financial Performance with Commodity Price Volatility as a Moderating Variable

  Muhammad Dito Santama, Rida Prihatni, Hera Khairunnisa

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• IMPLEMENTATION OF INACTIVE ARCHIVE DISPOSAL IN ARCHIVE MANAGEMENT AT PT XYZ

  Jennah Marsha Sanjaya, Christian Wiradendi Wolor, Wida Aristanti

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• THE EFFECT OF LEARNING INTEREST, LEARNING MOTIVATION AND FAMILY ENVIRONMENT ON LEARNING OUTCOMES OF BASIC ACCOUNTING SUBJECTS (A Study on Students of State Vocational High School 48 Jakarta)

  Novi Julianti, Sri Zulaihati, Ati Sumiati, Dwi Kismayanti Respati

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• THE RELATIONSHIP BETWEEN CO-WORKER SOCIAL SUPPORT AND WORK MOTIVATION AMONG EMPLOYEES OF ANTARANEWS

  Avandi Akbar Basyaruddin, Sri Kartikowati, Rizki Firdausi Rachmadania

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• ANALYSIS OF THE IMPLEMENTATION OF ERP SYSTEM IN THE FINANCIAL PROCESS OF LM FEB UI

  Diana Lintang Prihatiningsih, Christian Wiradendi Wolor, Wida Aristanti

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• Design of Standard Operating Procedures (SOP) and Accounting Guidelines for Cash Management at Raudhatul Athfal Nurul Amal East Bekasi

  Nazila Alvi Ramadhani, Ayatulloh Michael Musyaffi, Aji Ahmadi Sasmi

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• MANAGERIAL ABILITY AND EARNINGS ANNOUNCEMENT TONE AS DETERMINANTS OF MARKET REACTION: THE MODERATING ROLE OF DIGITAL TRANSFORMATION IN INDONESIAN MANUFACTURING FIRMS

  Zakiyyah Riris Merbaka, I Gusti Ketut Agung Ulupi, Muhammad Yusuf

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• THE EFFECT OF ENTREPRENEURIAL KNOWLEDGE AND SELF-EFFICACY ON ENTREPRENEURIAL INTENTION AMONG VOCATIONAL HIGH SCHOOL STUDENTS IN BEKASI CITY

  Fahmi Burhan Amali, Agus Wibowo, Siti Nurjanah

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• The Effect of Local Own-Source Revenue and Capital Expenditure on the Financial Performance of Local Governments: The Moderating Role of Financial Statement Quality

  Ahmad Najib, Achmad Fauzi, Umi Widyastuti

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• The Effect of Profitability, Interest Coverage Ratio and Foreign Ownership on Stock Returns with Dividend Policy as a Moderating Variable

  Lili Helmison, Rida Prihatni, Muhammad Yusuf

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• ANALYSIS OF EMPLOYEE DOCUMENT ARCHIVE RETRIEVAL THROUGH THE IMPLEMENTATION OF A QR CODE SYSTEM AT PT X

  Thabita Salsabila Putri, Christian Wiradendi Wolor, Wida Aristanti

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• The Effect of Accounting Understanding and Business Size on the Preparation of MSME Financial Statements Based on SAK EMKM with Educational Level as a Moderating Variable

  Ayu Saputri, Ati Sumiati, Unggul Purwohedi

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• THE EFFECT OF INTEREST IN BECOMING A TEACHER, SELF-EFFICACY AND TEACHING SKILLS PRACTICE (PKM) ON READINESS TO BECOME A TEACHER (A STUDY OF STUDENTS OF THE BACHELOR OF EDUCATION STUDY AT THE FACULTY OF ECONOMICS, STATE UNIVERSITY OF JAKARTA)

  Edhelyn Nesya Putri Laksono, Santi Susanti, Dwi Handarini

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• The Effect of Financial Performance on The FirmValue of Banking Companies Listed On The Stock Exchange of Thailand

  Rendy Aditya Pangihutan Hutabarat, Suherman, Puji Yuniarti

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• Readiness Analysis for Change in the Financial System of Universitas Negeri Jakarta from a Public Service Agency (BLU) to a Legal Entity State University (PTN-BH)

  Nungky Safitri Puspitasari, Indra Pahala, Choirul Anwar

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• The Effect of Green Accounting, Intellectual Capital, Carbon Emission Disclosure, and Leverage on Corporate Financial Performance in Basic Material Sector Companies Listed on the Indonesia Stock Exchange in 2021-2024

  Rafli Hanan Fadhlurrohman, Tri Hesti Utaminingtyas, Windy Permata Suyono

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• ANALYSIS OF THE EFFECTIVENESS OF USING THE KELAS APPLICATION (PERTAMINA GAS FIELD WORK) IN THE PKL STUDENT RECRUITMENT PROCESS AT PT PERTAMINA GAS

  Fauzan Rahmat Syawaldi, Christian Wiradendi Wolor, Wida Aristanti

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• THE EFFECT OF PERCEIVED EASE OF USE, PERCEIVED USEFULNESS, AND PERCEIVED RISK ON BEHAVIORAL INTENTION TO USE ESIM AMONG GENERATION Z IN JAKARTA

  Maurise Sentanu Praharja, Corry Yohana, Daru Putri Kusumaningtyas

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• THE EFFECT OF ACADEMIC RESOURCE QUALITY AND MOTIVATION ON STUDENT ENGAGEMENT IN THE STUDENT CREATIVITY PROGRAM MEDIATED WITH PERCEPTIONS OF ORGANIZATIONAL SUPPORT

  Mohamad Farhan Ananta, Eka Bertuah

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• Accountability and Transparency in the Management of Grant Funds for the Young Beginner Entrepreneur Program (WMP): A Phenomenological Study of WMP Awardees in the Culinary Subsector at the Youth and Sports Agency (Dispora) of DKI Jakarta Province

  Elda Mayang Noviyana, I Gusti Ketut Agung Ulupi, Adam Zakaria

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• THE EFFECT OF INFORMATION TECHNOLOGY UTILIZATION, HUMAN RESOURCE COMPETENCE, AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL REPORTING AT THE NATIONAL STANDARDIZATION AGENCY

  Ammar Ahadi Putra, Tresno Eka Jaya, Hafifah Nasution

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• THE EFFECT OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS A MEDIATION VARIABLE IN THE BASIC AND CHEMICAL INDUSTRY SECTORS ON THE INDONESIA STOCK EXCHANGE (IDX) (PERIOD 2023–2024)

  Aldypie Angger Kinanthi, Ati Sumiati, Unggul Purwohedi

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• The Effect of Liquidity Risk, Credit Risk, and Operational Risk on Banking Financial Performance

  Krisna Erlangga, Etty Gurendrawati, Septi Nurmalita

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• THE EFFECT OF INTERNAL AUDIT AND SUPERVISION ON TRANSPARENCY OF VILLAGE FUND BUDGET MANAGEMENT WITH PUBLIC ACCOUNTABILITY AS A MODERATION STUDY IN BANGGAI REGENCY

  Dony Rifaldi, Rida Prihatni, I Gusti Ketut Agung Ulupi

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• Corporate Governance and Financial Performance in Emerging Markets: The Mediating Role of Intellectual Capital in Indonesian Manufacturing Firms

  Kristina Evana Pakpahan, I Gusti Ketut Agung Ulupi, Achmad Fauzi

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• THE EFFECT OF PROFITABILITY, FREE CASH FLOW, AND LEVERAGE ON DIVIDEND POLICY OF BEI COMPANIES IN THE FINANCIAL SECTOR

  Muh. Alwan Nasywan, I Gusti Ketut Agung Ulupi, Windy Permata Suyono

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• The Effect of Firm Size, Leverage, Profitability, and Audit Quality on the Integrity of Financial Statements

  Sifa Aenun Luthfiah, Hera Khairunnisa, Surya Anugrah

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• THE EFFECT OF PROFITABILITY AND LIQUIDITY ON COMPANY VALUE WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2023-2024 PERIOD

  Raihan Rizky Annazhip, Mardi, Ati Sumiati

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• Price, Taste, or Image? Exploring The Determinants Of Korean Restaurant Consumer Purchase Decisions In The Era Of Competitive Culinary

  Rizka Dwi Amelia, Usep Suhud, Nofriska Krissanya

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• ANALYSIS OF TURNOVER INTENTION IN THE HUMAN RESOURCE DEVELOPMENT DEPARTMENT OF PT XYZ

  Calvin Kimura, Munawaroh, Ervina Maulida

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• EVALUATION OF THE “LIFE AT ASDP” PROGRAM USING THE CIPP MODEL (CONTEXT, INPUT, PROCESS, PRODUCT) AT PT ASDP INDONESIA FERRY (PERSERO)

  Sasha Oktavia Melani, Roni Faslah, Ria Rahma Nida

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• The Effect of Tax Minimization and Exchange Rate on Transfer Pricing: The Moderating Role of Firm Size

  Shafa Athania Muldayanti, Indra Pahala, Dwi Kismayanti Respati

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• THE EFFECTS OF E-COMMERCE, E-WALLET, AND ONLINE LOANS ON THE CONSUMPTIVE BEHAVIOR OF GENERATION Z IN BANDUNG CITY

  Muhammad Noor Hadianto, Saparuddin Mukhtar, Siti Fatimah Zahra

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• The Effect of Liquidity, Sales Growth and Asset Turnover on Financial Performance in Energy Sector Companies Listed on the Indonesia Stock Exchange in 2021-2024

  Afrizal Ridwan Firdianto, Ayatulloh Michael Musyaffi, Aji Ahmadi Sasmi

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• Relevansi Teori Konstruktivisme Jerome Bruner dalam Implementasi Deep Learning pada Pendidikan Modern

  Huzaifah Hasanah, Fauzan

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• The Effect of Environmental, Social, and Governance Disclosure and Financial Performance on Firm Value

  Nur Faridah, Etty Gurendrawati, Tri Hesti Utaminingtyas

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• THE INFLUENCE OF ACCOUNTING DIGITALIZATION AND INFORMATION TECHNOLOGY USE ON FINANCIAL REPORT QUALITY WITH HUMAN RESOURCE COMPETENCE AS A MODERATING VARIABLE AT PT. KERETA API LOGISTIK SUMATERA REGION

  Mutiara Nilam Sari, Rida Prihatni, Umi Widyastuti

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• THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE

  Nada Maitsa, Rida Prihatni, Ayatulloh Michael Musyaffi

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