Vol. 22 No. 1 (2026): June 2026

Articles

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  Regional Financial Independence, Local Revenue Effectiveness, and Expenditure Ratios Influencing Human Development Index in Seluma Regency

  Joki Andriano, Pakri Pakri, Fitriani Ariska

  1-17

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   Abstract views: 125  -   PDF downloads: 183
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  The Impact of Service Quality and Customer Relationship Management on Customer Loyalty Through Customer Satisfaction Among UMKT Students

  Nardi, Amalia Nur Azizah, Sulkifli

  18-33

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   Abstract views: 105  -   PDF downloads: 146
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  Strengthening Community-Based Tilapia Aquaculture Through Biofloc Technology: Evidence from Paccerakkang, Makassar, Indonesia

  Mardiana Ibrahim, Mardia, Muhammad Yusuf

  34-44

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   Abstract views: 106  -   PDF downloads: 164
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  Determinants of Open Unemployment in Indonesia: The Role of Average Length of Schooling, Minimum Wage, and Economic Growth

  M. Deni Damara, Kautsar Fatin Dharmawan Nasution, Bunga Ananda, Cindy Eleonora Sitohang, Era Widia Br. Sinaga , Elisa Clara Saragih, Melani Manginar Sirait, Relli Anisma Hutabalian, Noni Rozaini

  45-56

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   Abstract views: 125  -   PDF downloads: 183
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  Analysis of Indonesian Employment Conditions 2020–2025: Challenges, Digital Transformation, and Labor Absorption Strategies

  Citra Wulandari Manik, Hilkia Natasya Br Ginting, Mahlina Putri Manurung, Nadya Nafisha, Putri Andini Nasution, Salsabila, Dwi Nabila Putri, Aulia Putri Ramadhani, Noni Rozaini

  57-74

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   Abstract views: 182  -   PDF downloads: 256
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  Analysis of the Development of Micro, Small and Medium Enterprises (MSME) at the Gowa Regency Industry and Trade Service

  Andi Hakib, Asdar, Zulfikram

  75-96

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   Abstract views: 91  -   PDF downloads: 164
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  Systematic Literature Review Study: Smart Village as A Strategy for Enhancing Rural Economic Independence in The Digital Era

  Lidia Sari Uli Sitorus, Putra Perdana

  97-134

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   Abstract views: 159  -   PDF downloads: 204
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  The Influence of DPRD Members, Public Schools, and Community Health Centers on HDI in West Nusa Tenggara (2020-2024)

  Suparlan, Fina Ade Kantari, Miftahul Hairatul Jannah, Anastasia Aji, Nadia Eka Juliana

  135-150

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   Abstract views: 82  -   PDF downloads: 182
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  Optimizing Salam and Istisna Contracts as Productive Financing in Islamic Banking

  Rahmawati Rahmawati, Titin Hardianti, Rika Dwi Ayu Parmitasari, Saiful Muchlis

  152-164

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   Abstract views: 117  -   PDF downloads: 308
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  Gamma Regression Approach for Determining Factors of Inflation in Indonesia

  Engelia Putri Natasya, Rendra Erdkhadifa

  165-180

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   Abstract views: 87  -   PDF downloads: 180
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  Strategy Adaptation Farmer Paddy in Facing the Flood Rob in Village Market Seluma District, South Seluma Regency Seluma

  Yogi Rafi Anada, Ellya Revolina, Fitriani Ariska

  181-197

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   Abstract views: 103  -   PDF downloads: 166
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  The Role of Management Accounting Information in Enhancing Business Decision-Making Effectiveness in Small and Medium-Sized Enterprises

  Nur Asmi Ainun Kamal, Melsa Jumliana, Fika Hartina Sari, Rahadian Cahyadi, Sitti Jam'iah, Ari Sarwo Indah Safitri

  198-214

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   Abstract views: 412  -   PDF downloads: 370
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  Differences in Ethical Perceptions of Tax Avoidance between Lecturers and University Students

  Rahadian Cahyadi, Melsa Jumliana, Fika Hartina Sari, Nur Asmi Ainun Kamal, Sitti Jam'iah, Sri Rahayu Indah Azhari

  215-231

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   Abstract views: 114  -   PDF downloads: 154
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  The Effect of Managerial Ownership and Sales Growth on Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange

  Mu’allimah, Muhammad Iqbal

  232-249

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   Abstract views: 93  -   PDF downloads: 141
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  Corporate Social Responsibility Based on Rahmatan Lil'alamin in Increasing Company Value at Bank Muamalat Makassar

  Putri Ayu Ramadhani, Jamaluddin Majid, Saiful Muchlis

  350-364

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   Abstract views: 75  -   PDF downloads: 193