Vol. 3 No. 6 (2023): December

Published: 2023-12-30

In this issue (Vol. 3 No. 6 (2023): December), we have processed 55 submitted manuscripts. Ten articles were declined after initial review by the editor, ten articles were declined after the peer review process and thirty-five articles were published.

In this issue (Vol. 3 No. 6 (2023): December), All of the published articles were authored/co-authored by 122 authors from 20 Institutions, Universiti Malaysia Trengganu (Malaysia), Kandahar University (Afghanistan), Ambrose Alli University (Nigeria), Annamalai University (India), Universitas Sumatera Utara (Indonesia), Universitas Dharma Andalas (Indonesia), Universitas Brawijaya (Indonesia), Universitas Batam (Indonesia), Universitas Malikussaleh (Indonesia), Universitas Muhammadiyah Aceh (Indonesia), Universitas Nasional Jakarta (Indonesia), Universitas Muhammadiyah Sumatera Utara (Indonesia), Universitas Islam Negeri Sumatera Utara (Indonesia), Universitas Samudra (Indonesia), Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi (Indonesia), Institut Teknologi Bandung (Indonesia), Sekolah Tinggi Ilmu Pertanian (STIPER) Amuntai (Indonesia), Universitas Trisakti (Indonesia), Sekolah Tinggi Ilmu Ekonomi Tri Bhakti (Indonesia) and Sekolah Tinggi Ilmu Ekonomi Sultan Agung (Indonesia).

https://doi.org/10.54443/ijebas.v3i6

Articles
THE EFFECT OF PROVIDING TYPES OF BIOLOGICAL AND RHIZOBIUM FERTILIZERS ON SOYBEAN (Glycine max L) CROP PRODUCTION
Syamsafitri, Muhammad Rizwan, Nurhayati, Sri Hafnida Ritonga, Amalia
PDF
81 83 Page 1889-1897
THE SOLUTIONS OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING PERSPECTIVE: A SYSTEMATIC LITERATURE REVIEW
Heni Suryanti, Dhieka Avrilia Lantana, Syamsudin, Kumba Digdowiseiso
PDF
207 46 Page 2060-2067
FACTORS RELATED TO CONSUMER SATISFACTION IN BUYING COFFEE AT A COFFEE SHOP (CASE STUDY : KOPI OM WARI, BIREUEN REGENCY, ACEH)
Lily Fauzia, Ila Fahira, Mozard Baharuddin Darus, Mohammad Jufri
PDF
109 119 Page 2054-2059
THE DETERMINANTS OF VOLUNTARY DISCLOSURE IN INDONESIA: A LITERATURE STUDY
Syamsudin, Khairul Saleh L. Tobing, Ria, Kumba Digdowiseiso
PDF
77 13 Page 2030-2037
UTILIZATION OF ACCOUNTING INFORMATION SYSTEMS WITHIN THE CONTEXT OF SHARIA BANKING
Ikhsan Abdullah, Muhammad Salman, Nurlaila
PDF
142 114 Page 1853-1861
DESIGN OF CRYPTOCURRENCY INVESTMENT TRANSACTION MODEL AS AN EFFORT TO INCREASE STATE REVENUE THROUGH DIGITAL ASSET INSTRUMENT RATES AND TAXES IN INDONESIA
Mohd. Heikal, Rico Nur Ilham, Muammar Khaddafi, Fuadi, Muhammad Multazam, Fauzi Pakpahan
PDF
90 95 Page 2047-2052
ANALYSIS OF SHRIMP IMPORT DEMAND IN THE UNITED STATES
Dina Hafizah Siregar, Sri Fajar Ayu, Sinar Indra Kesuma
PDF
183 157 Page 1990-2004
THE IMPLEMENTATION OF SHARIA AUDIT IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW
Khairul Saleh L. Tobing, Syamsudin, Muhammad Nur, Kumba Digdowiseiso
PDF
127 18 Page 2005-2016
STRATEGY FOR IMPROVING THE ECONOMY OF COASTAL FAMILIES IN SERDANG BEDAGAI REGENCY BASED ON ECOPRENEURSHIP
Willy Cahyadi, Bobby Hartanto, Dedy Dwi Arseto
PDF
101 92 Page 1812-1816
ANALYSIS OF THE INFLUENCE OF WORK DISCIPLINE, WORK FACILITIES AND WORK COMPETENCIES ON PERFORMANCE ACHIEVEMENT WELL SERVICE FUNCTION EMPLOYEES AT PT PERTAMINA HULU ROKAN PANGKALAN MILK FIELD
Musawir Da'i, Yeni Absah, Syafrizal Helmi Situmorang
PDF
102 108 Page 2032-2046
THE INFLUENCE OF LEADERSHIP, TRAINING AND WORK DISCIPLINE WITH WORK MOTIVATION AS AN INTERVENING VARIABLE ON THE PERFORMANCE OF EMPLOYEES OF THE PEKANBARU CITY BRANCH OF BPJS EMPLOYEES
Iwan Kurniawan, Chablullah Wibisono, Chablullah Wibisono, Muammar Khaddafi, Indrayani, Muhammad Gita Indrawan
PDF
88 105 Page 1926-1936
THE ROLE OF REWARD AND CAREER DEVELOPMENT ON EMPLOYEE PERFORMANCE IN PUBLIC SERVICE ORGANIZATIONS AFTER COVID-19: A CASE STUDY OF MINISTRY OF FINANCE
Imam Subhan, Yos Sunitiyoso
PDF
156 92 Page 1985-1995
THE ANALYSIS REVENUE OF PREMIUM MELON FRUIT FARMERS AT PUSAT PENGUMPULAN HASIL TANAMAN KEKAL PENGELUARAN MAKANAN PERADONG MALAYSIA
Rahmat Suryanto Pirngadi, Farhan Aditya Sagala
PDF
118 115 Page 1817-1823
THE RELATIONSHIP BETWEEN FOOD CONSUMPTION PATTERNS AND STUNTING TODDLERS IN HULU SUNGAI UTARA REGENCY
Ahmad Suhaimi, Muhammad Aldy, Yudhi Harianto
PDF
176 91 Page 2016-2024
THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON FRAUD
Padri Achyarsyah, Muhammad Nur, Erwin Indriyanto, Kumba Digdowiseiso
PDF
482 20 Page 2059-2065
THE INFLUENCE OF MOTIVATION, INCENTIVES AND COMPETENCIES ON THE PERFORMANCE OF OUTSOURCED EMPLOYEES (TAD) COLLECTION WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE AT BANK BTN BEKASI BRANCH OFFICE
Hijliansyah Marbun, Ngaliman, I Wayan Catra Yasa, Bambang Satriawan, Indrayani, Muhammad Gita Indrawan
PDF
90 93 Page 1898-1915
THE INFLUENCE OF COMPENSATION, COMPETENCY, FACILITIES AND INFRASTRUCTURE ON TEACHER PERFORMANCE AND WORK MOTIVATION AS AN INTERVENING VARIABLE IN PRIVATE SCHOOL
Amit Silitonga, Chabblullah Wibisono, Muhammad Gita Indrawan, Indrayani, Ngaliman
PDF
108 109 Page 2074-2082
FRAUD DETECTION AT PT NESINAK INDUSTRIES IS SEEN FROM TIME PRESSURE AND WORK EXPERIENCE
Patminingsih, Yusuf Faisal, Egi Gumala Sari
PDF
90 84 Page 1862-1877
ANALYSIS OF LITERARY TEXTS IN AFGHAN STAGE EVENTS FROM THE PERSPECTIVE OF ART ANTHROPOLOGY (STUDY OF AFGHAN FILM STAGE EVENTS)
Enayatullah Dadman, Safiullah Maroofi, Sultan Mohammad Stanikzai
PDF
63 71 Page 2068-2073
THE IMPACT OF JOB DESCRIPTIONS ON EMPLOYEE PERFORMANCE
Marto Silalahi, Hendrick Sasimtan Putra, Vivi Candra, Julyanthry, Sudung Simatupang
PDF
204 105 Page 2038-2043
THE RELATIONSHIP OF MULTIPLE ROLE CONFLICT AND JOB STRESS THROUGH WORK MOTIVATION AS AN INTERVENING VARIABLE ON PERFORMANCE IN FEMALE EMPLOYEES AT MITRA MEDIKA BANDAR KLIPPA HOSPITAL
Muhammad Zikri Atthariq Daulay, Nazaruddin, Iskandarini
PDF
115 116 Page 1877-1888
THE COMPARATIVE STUDY OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS BETWEEN SHARIA AND CONVENTIONAL INSURANCE IN INDONESIA
Asyari, Khairul Saleh L. Tobing, Syamsudin, Kumba Digdowiseiso
PDF
87 19 Page 2053-2059
THE INFLUENCE OF INDEPENDENCE, INTEGRITY, AUDITOR EXPERIENCE, AND AUDIT FEES ON THE ABILITY TO DETECT CREATIVE ACCOUNTING PRACTICES
Siti Aida Mahrani Lubis, Azhar Maksum, Yeni Absah
PDF
109 119 Page 2047-2053
THE INFLUENCE OF INDIVIDUAL AND JOB CHARACTERISTICS ON EMPLOYEE PERFORMANCE IN THE FORESTRY SERVICE OF WEST SUMATRA PROVINCE
Nigel Angela, Lucy Chairoel
PDF
73 51 Page 2017-2029
INTELLECTUAL CAPITAL ANALYSIS USING THE M-VAIC METHOD ON STOCK PRICES THROUGH PROFITABILITY IN COMPANIES IN THE IDXTECHNO INDEX ON THE INDONESIAN STOCK EXCHANGE
Safira, Nisrul Irawati, Fahmi Natigor Nasution
PDF
102 121 Page 1844-1852
THE EFFECTS OF GREEN PERCEIVED VALUE ON GREEN CUSTOMER LOYALTY THROUGH GREEN SATISFACTION AND GREEN TRUST (A STUDY OF THE USERS OF AVOSKIN SKINCARE PRODUCT IN MALANG CITY)
Nafilah Fauziyah Mahartin, Mugiono, Sudjatno
PDF
167 161 Page 2051-2058
THE INFLUENCE OF REMUNERATION, LEADERSHIP, ORGANIZATIONAL CULTURE, INTERNAL CONTROL, AND MANAGEMENT INFORMATION SYSTEMS ON IMPROVING PERFORMANCE THROUGH JOB SATISFACTION AS INTERVENING VARIABLES AT THE BATAM CUSTOMS AND EXCISE MAIN SERVICE OFFICE
Munandar, Angelina E. Rumengan, Muammar Khaddafi, Chablullah Wibisono, Indrayani
PDF
178 128 Page 1937-1956
EXPLORING OF THE IMPACT OF CAPITAL MARKET LITERACY AS A MODERATOR ON INVESTORS’ REINVESTMENT INTENTION IN THE INDONESIAN STOCK MARKET
Thasrif Murhadi, Aida Fitri
PDF
70 60 Page 1996-2004
TAMIL NADU CONTRACT FARMING: A CASE OF RICE SEED AND GHERKIN CULTIVATION
A. Durgadevi, DR. M. Rajeswari
PDF
99 95 Page 1824-1829
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE MEDIATED BY WORK STRESS STUDY ON EMPLOYEES OF BANK BRI KC MALANG KAWI
Ardhita Widyadhana, Noermijati, Christin Susilowati
PDF
75 101 Page 2025-2031
THE INFLUENCE OF WORK MOTIVATION, WORK ENVIRONMENT, AND JOB SATISFACTION ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR THROUGH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE IN EMPLOYEES IN THE REPRESENTATIVE OFFICE OF BANK INDONESIA, RIAU ISLANDS PROVIN
Herbert Manurung, Chablullah Wibisono, Bambang Satriawan, Ngaliman, Mohamad Gita Indrawan, Muammar Khaddafi
PDF
118 122 Page 1916-1925
THE INFLUENCE OF OMNI-CHANNEL STRATEGY AND CUSTOMER EXPERIENCE ON REPURCHASE INTEREST THROUGH CONSUMER SATISFACTION WITH THE PRODUCT SOMETHINC SUN PLAZA MEDAN
Shabrina Tifani, Endang Sulistya Rini, Beby Karina Fawzeea Sembiring, Paham Ginting, Parapat Gultom
PDF
123 100 Page 1977-1984
IMPACT OF NIGERIA AGRICULTURE PROMOTION POLICY ON THE TECHNICAL EFFICIENCY AND INCOME OF SMALL- SCALE PALM OIL PROCESSORS IN EDO STATE
Ben Asuelimen Ijie
PDF
106 143 Page 1830-1843
IMPROVING THE QUALITY OF PATENT REGISTRATION SERVICES: AN APPLICANT SATISFACTION PERSPECTIVE AT THE DIRECTORATE GENERAL OF INTELLECTUAL PROPERTY
Sukma Ayudya Pramesti, Rezi Erdiansyah
PDF
104 88 Page 2005-2015
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS IN NON-PROFIT ORGANIZATIONS
Erwin Indriyanto, Molina, Muhammad Nur, Kumba Digdowiseiso
PDF
128 22 Page 2044-2050