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: 70  -   PDF downloads: 83
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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: 65  -   PDF downloads: 77
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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: 62  -   PDF downloads: 88
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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: 49  -   PDF downloads: 89
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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: 76  -   PDF downloads: 121
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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: 43  -   PDF downloads: 80
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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: 97  -   PDF downloads: 77
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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: 42  -   PDF downloads: 83
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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: 54  -   PDF downloads: 163
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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: 44  -   PDF downloads: 83
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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: 54  -   PDF downloads: 79
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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: 124  -   PDF downloads: 105
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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: 57  -   PDF downloads: 49
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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: 41  -   PDF downloads: 68
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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: 37  -   PDF downloads: 79