Vol. 2 No. 4 (2022): August

Published: 2022-08-31

In this issue (Vol. 2 No. 4 (2022): August), we have processed 25 submitted manuscripts. Five articles were declined after initial review by the editor, five articles were declined after the peer review process and fifteen articles were published.

In this issue (Vol. 2 No. 4 (2022): August), All of the published articles were authored/co-authored by 42 authors from 17 Institutions, i.e. Annamalai University (India), Universitas Malikussaleh (Indonesia), Institut Teknologi Sawit Indonesia (Indonesia), Universitas Andalas (Indonesia), Universitas Samudra Langsa (Indonesia), Bappeda Kota Langsa (Indonesia), Universitas Kristen Krida Wacana (Indonesia), Universitas Islam Sumatera Utara (Indonesia), Universitas Sumatera Utara (Indonesia), Balai Karet Sei Putih (Indonesia), Universitas 17 Agustus 1945 Banyuwangi (Indonesia), Universitas Syiah Kuala (Indonesia), Universitas Teuku Umar (Indonesia), Universitas Islam Riau (Indonesia), Sekolah Tinggi Ilmu Ekonomi Bina Karya (Indonesia), Universitas Muslim Nusantara Al-washliyah (Indonesia) and Universitas Medan Area (Indonesia).

https://doi.org/10.54443/ijebas.v2i4

Articles
THE EFFECT OF CAPITAL INTENSITY RATIO, RETURN ON ASSET, AND FIRM SIZE ON TAX AGRESSIVINESS
Study at Property dan Real Estate Companies listed on Indonesian Stock Exchange in 2017-2019
Indah Wahyu Ferawati,  Universitas 17 Agustus 1945 Banyuwangi,  Indonesia
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171 154 Page 515-520
EFFECT OF BRAND IDENTITY AND LIFESTYLE ON PURCHASING DECISIONS WITH EXPERIENTIAL BUYING AS MODERATING IN BABY BOOMERS IN MEDAN CITY RESTAURANTS
Yessi Haidiani Putri,  Postgraduate Students Department of Management Science,  Indonesia
Beby Karina Fawzeea Sembiring,  Postgraduate Lecturer Department of Management Science, Faculty of Economic and Business, Universitas Sumatera Utara, Medan, Indonesia. ,  Indonesia
Yeni Absah,  Postgraduate Lecturer Department of Management Science, Faculty of Economic and Business, Universitas Sumatera Utara, Medan, Indonesia. ,  Indonesia
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302 251 Page 589-600
PRODUCTION EFFICIENCY ANALYSIS OF RICE WITH JAJAR LEGOWO METHOD ON SRI IN LIMA PULUH KOTA REGENCY
Tifany Zia Aznur,  Agribusiness Study Program, Institut Teknologi Sawit Indonesia, Medan,  Indonesia
Delyana R. Pulungan,  Agribusiness Study Program, Institut Teknologi Sawit Indonesia, Medan,  Indonesia
Rudi Febriamansyah,  Agribusiness Study Program, Faculty of Agriculture, Andalas University,  Indonesia
Ifdal,  Agribusiness Study Program, Faculty of Agriculture, Andalas University,  Indonesia
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141 176 Page 493-504
INCREASING THE CAPACITY OF GAMPONG'S BUSINESS ENTITY (BUMG) IN AN EFFORT TO IMPROVE COMMUNITY WELFARE IN LANGSA CITY
Afrah Junita,  Universitas Samudra Langsa,  Indonesia
Puty Andiny,  Universitas Samudra Langsa,  Indonesia
Tuti Meutia,  Universitas Samudra Langsa,  Indonesia
Ellidar,  Bappeda Kota Langsa,  Indonesia
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132 112 Page 569-578
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFITABILITY AS A VARIABLE MODERATION IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE
Fransiska Sirait,  Faculty of Economics and Business, University of North Sumatra,  Indonesia
Rina Bukit,  Faculty of Economics and Business, University of North Sumatra,  Indonesia
Narumondang Bulan Siregar,  Faculty of Economics and Business, University of North Sumatra,  Indonesia
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245 268 Page 473-482
THE EFFECT OF JOB MOTIVATION AND JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE WITH JOB INSECURITY MEDIATION (Case Study on Credit Marketing Officer of PT. Maybank Indonesia Finance)
Andrian Chandra Prasetya,  Faculty of Economics and Business Krida Wacana Christian University,  Indonesia
Eka Desy Purnama,  Faculty of Economics and Business Krida Wacana Christian University,  Indonesia
Soegeng Wahyoedi,  Faculty of Economics and Business Krida Wacana Christian University,  Indonesia
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255 238 Page 549-558
THE EFFECT OF PERCEPTION, HUMAN RESOURCES, IMPLEMENTATION OF FINANCIAL REPORT STANDARDS ON FINANCIAL MANAGEMENT IN SMALL MEDIUM MICRO ENTERPRISES
Hendra Raza,  Fakultas Ekonomi dan Bisnis, Universitas Malikussaleh Lhokseumawe,  Indonesia
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258 225 Page 521-538
ANALYSIS OF ASPECTS OF FOOD SECURITY: A STRATEGIC ANALYSIS OF APPROACH TO SUSTAINABLE FOOD CONSUMPTION PATTERNS AS AN EFFORT TO REALIZE FOOD POLICY IN INDONESIA
Cut Faradilla,  Prodi Agribisnis Fakultas Pertanian Universitas Syiah Kuala,  Indonesia
Zulkarnain,  Prodi Agribisnis Fakultas Pertanian Unsyiah,  Indonesia
Bagio,  Prodi Agribisnis Fakultas Pertanian Universitas Teuku Umar,  Indonesia
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322 185 Page 601-610
ACCOUNTING TREATMENT OF PRODUCING PLANTS AND NOT YEARING PALM OIL CULTIVATION AT PT PERKEBUNAN NUSANTARA III (HOLDING)
Nurkhotimah Sinaga,  Plantation Cultivation Study Program Indonesian Institute of Palm Technology,  Indonesia
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87 256 Page 505-514
ANALYSIS OF THE EFFECT OF MOTIVATION, AND LEADERSHIP STYLE ON EMPLOYEES' WORK SPIRIT AT CV. THE FIVE MAIN OF BANYUWANGI
Muhammad Nur Holis,  University of 17 Agustus 1945 Banyuwangi,  Indonesia
Diki Dwi Alvianu Alif,  University of 17 Agustus 1945 Banyuwangi,  Indonesia
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143 166 Page 579-588
THE EFFECT OF RETURN ON ASSET, EARNING PER SHARE, FREE CASHFLOW AND DEBT TO EQUITY RATIO ON COMPANY VALUE WITH DIVIDEND POLICY AS INTERVENING VARIABLES (STUDY THE CASE OF REGISTERED MINING COMPANIES IN INDONESIA STOCK EXCHANGE) YEAR 2016-2020
Intan Permata Hati Hulu,  Faculty of Economic and Business, Universitas Sumatera Utara,  Indonesia
Idhar Yahya,  Faculty of Economic and Business, Universitas Sumatera Utara,  Indonesia
Yeni Absah,  Faculty of Economic and Business, Universitas Sumatera Utara,  Indonesia
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418 285 Page 483-492
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE THROUGH FINANCIAL PERFORMANCE AS MEDIATION VARIABLES IN PALM OIL PLANTATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE
Lessy Noviantika,  Accounting Study Program, Faculty of Economics and Business, University of North Sumatra,  Indonesia
Erlina,  Accounting Study Program, Faculty of Economics and Business, University of North Sumatra,  Indonesia
Abdhy Aulia Adnans,  Accounting Study Program, Faculty of Economics and Business, University of North Sumatra,  Indonesia
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201 205 Page 559-568
INVESTMENT AND OWNERSHIP FROM AN ISLAMIC PERSPECTIVE
Dodi Okri Handoko,  Faculty of Economic and Business Universitas Islam Riau,  Indonesia
M. Shabri Abd. Majid,  Faculty of Economic and Business Universitas Syiah Kuala,  Indonesia
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178 173 Page 463-472
THE EFFECT OF ORGANIZATIONAL COMMITMENT, MOTIVATION AND JOB SATISFACTION ON THE PERFORMANCE OF CERTIFIED LECTURERS
Nursaimatussaddiya,  Sekolah Tinggi Ilmu Ekonomi Bina Karya,  Indonesia
Cia Cai Cen,  Sekolah Tinggi Ilmu Ekonomi Bina Karya,  Indonesia
Dian Purnama Sari,  Universitas Alwashliyah,  Indonesia
Muhammad Habibie,  Universitas Medan Area,  Indonesia
Desy Astrid Anindya,  Universitas Medan Area,  Indonesia
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217 186 Page 539-548
MOLECULAR CHARACTERS OF ENDOPHYTIC FUNGI ISOLATE FROM RUBBER LEAVES (Hevea brasiliensis)
Syamsafitri,  Faculty of Agriculture, Universitas Islam Sumatera Utara,  Indonesia
Darma Bakti Nasution,  Faculty of Agriculture, Universitas Sumatera Utara,  Indonesia
Lisnawita,  Faculty of Agriculture, Universitas Sumatera Utara,  Indonesia
Radite Tistama,  Balit Karet Sei Putih,  Indonesia
PDF
62 70 Page 1386-1341