Vol. 4 No. 3 (2025): March 2025

Articles

• Fraud Detection in Financial Reporting Using Hexagon Fraud Theory (Empirical Study of State-Owned Enterprises Listed on the IDX for the Period 2017-2022)

  Fajar Dewantoro,  Mercu Buana University,  Indonesia

  Yudhi Herliansyah,  Mercu Buana University,  Indonesia

  1003-1018

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• The Effect of Islamic Social Reporting (ISR), Bank Risk, and Capital Structure on Firm Value

  Nadya Nurfhadila,  Universitas Mataram,  Indonesia

  Indria Puspitasari Lenap,  Universitas Mataram,  Indonesia

  1019-1030

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• Implementation of Absentia Trials in Corruption Cases

  Natal Gurning,  Universitas HKBP Nommensen Medan,  Indonesia

  July Esther,  Universitas HKBP Nommensen Medan,  Indonesia

  Roida Nababan,  Universitas HKBP Nommensen Medan,  Indonesia

  1031-1048

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• Military Legal Responsibility for Members of the Indonesian Army Who Commit Dispersion

  Salomo Damanik,  Universitas HKBP Nommensen Medan,  Indonesia

  Hisar Siregar,  Universitas HKBP Nommensen Medan,  Indonesia

  Jusnizar Sinaga,  Universitas HKBP Nommensen Medan,  Indonesia

  1049-1060

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• The Influence of Influencer Marketing, Online Customer Review, and Brand Image on the Purchase Intention of Sea Makeup Setting Spray Products

  Elvira Aprilia Primastika,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

  Indah Respati Kusumasari,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

  1061-1078

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• The Effect of Economic Growth Rate, Human Development Index, and Open Unemployment Rate on Poverty in East Java Province 2019-2023

  Adhita Dwi Kirana,  Universitas Negeri Surabaya,  Indonesia

  Aprillia Nilasari,  Universitas Negeri Surabaya,  Indonesia

  1079-1094

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• Exploring the Impact of Auditor Competence and Independence on Audit Quality: A Case Study of Public Accounting Firms in Bandung

  Mirna Dianita,  Universitas Widyatama,  Indonesia

  Niki Hadian,  Universitas Widyatama,  Indonesia

  Yogo Heru Prayitno,  Universitas Widyatama,  Indonesia

  1095-1104

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• An Examination of Price Determination in the Pisuke Tradition of the Sasak Tribe in Mataram City

  Fajra Aulia Suhamdi,  Universitas Mataram,  Indonesia

  M. Ali Fikri,  Universitas Mataram,  Indonesia

  1105-1122

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• Analysis of the Influence of Company Fundamental Factors on Stock Returns (Empirical Study of Non-Financial Companies Listed on the Indonesia Stock Exchange 2003-2012)

  Fitri Rosalina,  Perbanas Instutite,  Indonesia

  Jamalina Mieke Juniata,  Universitas Gadjah Mada,  Indonesia

  Mamduh Mahmadah Hanafi,  Universitas Gadjah Mada,  Indonesia

  1123-1142

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• The Effect of Solvency on Company Size

  Niki Hadian,  Universitas Mataram,  Indonesia

  Yogo Heru Prayitno,  Universitas Mataram,  Indonesia

  Mirna Dianita,  Universitas Mataram,  Indonesia

  1143-1154

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• Self-Esteem to Determine the Amount of Dowry Based on Education Level in East Lombok, West Nusa Tenggara

  Haifa Paradisa,  Universitas Mataram,  Indonesia

  M. Ali Fikri,  Universitas Mataram,  Indonesia

  1155-1170

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• Advancement of Marine Zone Strength in the Indonesian Frontier Regions as an Execution of an All-Encompassing War Approach During Non-Conflict Periods

  Samsul Bahri Wahidun,  Indonesian Defense University,  Indonesia

  Edy Sulistyadi,  Indonesian Defense University,  Indonesia

  Buddy Suseto,  Indonesian Defense University,  Indonesia

  1171-1178

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• Analysis of E-WOM and E-Trust on E-Satisfaction and E-Loyalty of Shopee Users

  Albert Stevanus Simangunsong,  Universitas Bengkulu,  Indonesia

  Seprianti Eka Putri,  Universitas Bengkulu,  Indonesia

  1179-1192

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• The Influence of Organization Climate, Organizational Commitment and Self Efficacy on Employee Performance BPJS Ketenagakerjaan Juanda

  Ni Putu Kania Devya Prameswari,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

  Acep Samsudin,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

  1193-1204

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• Economic Policy Uncertainty and Firm Performance: ASEAN Manufacturing Firms

  Syahrud Apriansyah,  Universitas Bengkulu,  Indonesia

  Intan Zoraya,  Universitas Bengkulu,  Indonesia

  1205-1220

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• Emotion Regulation in Relation to Adolescent Prosocial Behavior in Terms of Gender

  Wiwik Handayani,  University of 17 August 1945 Surabaya,  Indonesia

  Suroso Suroso,  University of 17 August 1945 Surabaya,  Indonesia

  Niken Titi Pratitis,  University of 17 August 1945 Surabaya,  Indonesia

  1221-1236

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• Analysis of Assumptions from the Perspective of Democratic Resilience: the Expansion of Civilian Positions that Can Be Occupied by Active Military Personnel in the Revision of Law No. 34/2004 on the Indonesian National Defense Forces

  Bagus Ridho Akustyo,  Universitas Indonesia,  Indonesia

  Palupi Lindiasari Samputra,  Universitas Indonesia,  Indonesia

  1237-1256

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• The Impact of E-WOM Social Media in Influencing Destination Image and Visit Intention in the Context of Tourism Industry: An Empirical Investigation of Social Media Enterprise Instagram Followers in Malang Raya, East Java

  Muhamad Rizky Ramdan,  Universitas Brawijaya,  Indonesia

  Mochammad Al Musadieq,  Universitas Brawijaya,  Indonesia

  Edy Yulianto,  Universitas Brawijaya,  Indonesia

  Edriana Pangestuti,  Universitas Brawijaya,  Indonesia

  1257-1272

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• English as a Foreign Language (EFL) Students’ Speech Errors: Implications for English Language Teaching

  Roniel Sanchez Fortuna,  Ritsumeikan Asia Pacific University,  Japan

  1273-1292

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• Islamic Work Ethics: Urgency and Evaluation of Its Curriculum in Indonesian High Schools

  M Iffan Fanani,  Universitas Ibn Khaldun Bogor,  Indonesia

  Maemunah Sa’diyah,  Universitas Ibn Khaldun Bogor,  Indonesia

  Ibdalsyah Ibdalsyah,  Universitas Ibn Khaldun Bogor,  Indonesia

  Hendri Tanjung,  Universitas Ibn Khaldun Bogor,  Indonesia

  1293-1312

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• Thermal and Physical Performance of Recycled PET and EPS at Different Recycling Levels

  Cahyo Budiyantoro,  Universitas Muhammadiyah Yogyakarta,  Indonesia

  Aziz Wahyu Alfansyah,  Universitas Muhammadiyah Yogyakarta,  Indonesia

  Aris Widyo Nugroho,  Universitas Muhammadiyah Yogyakarta,  Indonesia

  1313-1324

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• The Meaning of Ritual Communication in the Termination Procession of Silat Cikak Bengkulu

  Muhammad Krisno,  University of Bengkulu,  Indonesia

  Mas Agus Firmansyah,  University of Bengkulu,  Indonesia

  Dhanurseto Hadiprashada,  University of Bengkulu,  Indonesia

  1325-1340

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• Food Security of Dry Land Farmer Households in West Lombok, Indonesia

  Rusdiani Rusdiani,  Universitas Mataram,  Indonesia

  Taslim Sjah,  Universitas Mataram,  Indonesia

  Suparmin Suparmin,  Universitas Mataram,  Indonesia

  1341-1350

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• Micro People: Journalism Writing Style in the Digital Era, as a Form of Media Metamorphosis in the Era of Disruption

  Danar Kristiana Dewi,  Universitas Terbuka,  Indonesia

  Yulia Budiwati,  Universitas Terbuka,  Indonesia

  1351-1364

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• Digital Services Tax (DST) and Global Trade Conflicts: Balancing Fairness and Trade Relations

  Putri Nur Aisyah,  Universitas Sriwijaya,  Indonesia

  Rina Tjandrakirana DP,  Universitas Sriwijaya,  Indonesia

  1365-1384

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• The Effect of Profitability, Company Size, and Liquidity on Stock Prices IDX30 in the Indonesia Stock Exchange

  Ade Wahyu Prasetyo,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

  Tri Kartika Pertiwi,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

  1385-1396

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• The Influence of TikTok Influencers on Consumer Purchase Intention: A Case Study on TikTok Shop Users

  Pahlevi Wirandamukti,  Universitas Islam Indonesia,  Indonesia

  Alldila Nadhira Ayu Setyaning,  Universitas Islam Indonesia,  Indonesia

  1397-1408

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• The Effect of Deferred Tax Expenses and Leverage on Earnings Management (Study on Consumer Good Sector Companies Listed on the Indonesia Stock Exchange in 2018-2022)

  Diah Andari,  Universitas Widyatama,  Indonesia

  Nadila Andriana,  Universitas Widyatama,  Indonesia

  Citra Mariana,  Universitas Widyatama,  Indonesia

  1409-1424

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• Capacity Development in the Supervisory Function of the Regional People's Representative Council of South Nias Regency for the 2019-2024 Period

  Darman Sarumaha,  Universitas Sumatera Utara,  Indonesia

  Tunggul Sihombing,  Universitas Sumatera Utara,  Indonesia

  Asima Yanty S Siahaan,  Universitas Sumatera Utara,  Indonesia

  1425-1438

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• Analysis of Coastal Vulnerability to Tidal Flood Disasters Using Geospatial Modelling CVI (Coastal Vulnerability Index) in the Coastal Areas of Pekalongan District and City

  Hendrik Surya Bahar,  Diponegoro University,  Indonesia

  Muhammad Helmi,  Diponegoro University,  Indonesia

  Jafron Wasiq Hidayat,  Diponegoro University,  Indonesia

  1439-1450

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• Indonesia’s Maritime Defense Strategy for Securing North Natuna 2019-2024

  Princess Merry Christhania Eunike Panggabean,  Universitas Pertahanan Indonesia,  Indonesia

  Editha P Duarte,  Universitas Pertahanan Indonesia,  Indonesia

  Herlina Tarigan,  Universitas Pertahanan Indonesia,  Indonesia

  Kasih Prihantoro,  Universitas Pertahanan Indonesia,  Indonesia

  1451-1464

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