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
IMPACT OF NIGERIA AGRICULTURE PROMOTION POLICY ON THE TECHNICAL EFFICIENCY AND INCOME OF SMALL- SCALE PALM OIL PROCESSORS IN EDO STATE
Ben Asuelimen Ijie,  Ambrose Alli University,  Nigeria
https://orcid.org/0009-0005-1660-2086
PDF
153 293 Page 1830-1843
IMPROVING THE QUALITY OF PATENT REGISTRATION SERVICES: AN APPLICANT SATISFACTION PERSPECTIVE AT THE DIRECTORATE GENERAL OF INTELLECTUAL PROPERTY
Sukma Ayudya Pramesti,  Master Manajemen Program, Post Graduted School Universitas Tarumanegara, Jakarta, Indonesia ,  Indonesia
Rezi Erdiansyah,  Master Manajemen Program, Post Graduted School Universitas Tarumanegara, Jakarta, Indonesia ,  Indonesia
PDF
165 158 Page 2005-2015
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS IN NON-PROFIT ORGANIZATIONS
Erwin Indriyanto,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Molina,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Muhammad Nur,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Kumba Digdowiseiso,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
PDF
170 59 Page 2044-2050
THE EFFECT OF PROVIDING TYPES OF BIOLOGICAL AND RHIZOBIUM FERTILIZERS ON SOYBEAN (Glycine max L) CROP PRODUCTION
Syamsafitri,  Faculty of Agriculture Universitas Islam Sumatera Utara,  Indonesia
Muhammad Rizwan,  Faculty of Agriculture Universitas Islam Sumatera Utara,  Indonesia
Nurhayati,  Faculty of Agriculture Universitas Islam Sumatera Utara,  Indonesia
Sri Hafnida Ritonga,  Faculty of Agriculture Universitas Islam Sumatera Utara,  Indonesia
Amalia,  Faculty of Agriculture Universitas Islam Sumatera Utara,  Indonesia
PDF
136 161 Page 1889-1897
THE SOLUTIONS OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING PERSPECTIVE: A SYSTEMATIC LITERATURE REVIEW
Heni Suryanti,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Dhieka Avrilia Lantana,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Syamsudin,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Kumba Digdowiseiso,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
PDF
328 176 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,  Department of Agribusiness, Faculty of Agriculture, Universitas Sumatera Utara,  Indonesia
Ila Fahira,  Department of Agribusiness, Faculty of Agriculture, Universitas Sumatera Utara,  Indonesia
Mozard Baharuddin Darus,  Department of Agribusiness, Faculty of Agriculture, Universitas Sumatera Utara,  Indonesia
Mohammad Jufri,  Department of Agribusiness, Faculty of Agriculture, Universitas Sumatera Utara,  Indonesia
PDF
159 240 Page 2054-2059
THE DETERMINANTS OF VOLUNTARY DISCLOSURE IN INDONESIA: A LITERATURE STUDY
Syamsudin,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Khairul Saleh L. Tobing,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Ria,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Kumba Digdowiseiso,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
PDF
119 51 Page 2030-2037
UTILIZATION OF ACCOUNTING INFORMATION SYSTEMS WITHIN THE CONTEXT OF SHARIA BANKING
Ikhsan Abdullah,  Universitas Muhammadiyah Sumatera Utara and Universitas Islam Negeri Sumatera Utara,  Indonesia
Muhammad Salman,  Universitas Samudra, Langsa,  Indonesia
Nurlaila,  Universitas Islam Negeri Sumatera Utara,  Indonesia
PDF
298 252 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,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
Rico Nur Ilham,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
Muammar Khaddafi,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
Fuadi,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
Muhammad Multazam,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
Fauzi Pakpahan,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
PDF
153 186 Page 2047-2052
ANALYSIS OF SHRIMP IMPORT DEMAND IN THE UNITED STATES
Dina Hafizah Siregar,  Agribusiness Masters Study Program, Faculty of Agriculture Universitas Sumater Utara,  Indonesia
Sri Fajar Ayu,  Agribusiness Masters Study Program, Faculty of Agriculture Universitas Sumater Utara,  Indonesia
Sinar Indra Kesuma,  Agribusiness Masters Study Program, Faculty of Agriculture Universitas Sumater Utara,  Indonesia
PDF
265 262 Page 1990-2004
THE IMPLEMENTATION OF SHARIA AUDIT IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW
Khairul Saleh L. Tobing,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Syamsudin,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Muhammad Nur,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Kumba Digdowiseiso,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
PDF
178 75 Page 2005-2016
STRATEGY FOR IMPROVING THE ECONOMY OF COASTAL FAMILIES IN SERDANG BEDAGAI REGENCY BASED ON ECOPRENEURSHIP
Willy Cahyadi,  Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi,  Indonesia
Bobby Hartanto,  Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi,  Indonesia
Dedy Dwi Arseto,  Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi,  Indonesia
PDF
141 165 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,  Master Management Program, Post Graduated School, Universitas Sumatera Utara,  Indonesia
Yeni Absah,  Master Management Program, Post Graduated School, Universitas Sumatera Utara,  Indonesia
Syafrizal Helmi Situmorang,  Master Management Program, Post Graduated School, Universitas Sumatera Utara,  Indonesia
PDF
173 200 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,  Faculty of Economics and Business Universitas Batam,  Indonesia
Chablullah Wibisono,  Faculty of Economics and Business Universitas Batam,  Indonesia
Chablullah Wibisono,  Faculty of Economics and Business Universitas Batam,  Indonesia
Muammar Khaddafi,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
Indrayani,  Faculty of Economics and Business Universitas Batam,  Indonesia
Muhammad Gita Indrawan,  Faculty of Economics and Business Universitas Batam,  Indonesia
PDF
154 190 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,  School of Business and Management, Institut Teknologi Bandung,  Indonesia
Yos Sunitiyoso,  School of Business and Management, Institut Teknologi Bandung,  Indonesia
PDF
245 160 Page 1985-1995
THE ANALYSIS REVENUE OF PREMIUM MELON FRUIT FARMERS AT PUSAT PENGUMPULAN HASIL TANAMAN KEKAL PENGELUARAN MAKANAN PERADONG MALAYSIA
Rahmat Suryanto Pirngadi,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
Farhan Aditya Sagala,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
PDF
195 194 Page 1817-1823
THE RELATIONSHIP BETWEEN FOOD CONSUMPTION PATTERNS AND STUNTING TODDLERS IN HULU SUNGAI UTARA REGENCY
Ahmad Suhaimi,  Agribusiness Study Program, Sekolah Tinggi Ilmu Pertanian (STIPER) Amuntai ,  Indonesia
Muhammad Aldy,  Agribusiness Study Program, Sekolah Tinggi Ilmu Pertanian (STIPER) Amuntai ,  Indonesia
Yudhi Harianto,  Agribusiness Study Program, Sekolah Tinggi Ilmu Pertanian (STIPER) Amuntai ,  Indonesia
PDF
245 176 Page 2016-2024
THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON FRAUD
Padri Achyarsyah,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Muhammad Nur,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Erwin Indriyanto,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Kumba Digdowiseiso,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
PDF
577 75 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,  Faculty of Economics and Business Universitas Batam,  Indonesia
Ngaliman,  Faculty of Economics and Business Universitas Batam,  Indonesia
I Wayan Catra Yasa,  Faculty of Economics and Business Universitas Batam,  Indonesia
Bambang Satriawan,  Faculty of Economics and Business Universitas Batam,  Indonesia
Indrayani,  Faculty of Economics and Business Universitas Batam,  Indonesia
Muhammad Gita Indrawan,  Faculty of Economics and Business Universitas Batam,  Indonesia
PDF
147 171 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,  Faculty of Economics and Business Universitas Batam,  Indonesia
Chabblullah Wibisono,  Faculty of Economics and Business Universitas Batam,  Indonesia
Muhammad Gita Indrawan,  Faculty of Economics and Business Universitas Batam,  Indonesia
Indrayani,  Faculty of Economics and Business Universitas Batam,  Indonesia
Ngaliman,  Faculty of Economics and Business Universitas Batam,  Indonesia
PDF
168 187 Page 2074-2082
FRAUD DETECTION AT PT NESINAK INDUSTRIES IS SEEN FROM TIME PRESSURE AND WORK EXPERIENCE
Patminingsih,  Sekolah Tinggi Ilmu Ekonomi Tri Bhakti,  Indonesia
Yusuf Faisal,  Sekolah Tinggi Ilmu Ekonomi Tri Bhakti,  Indonesia
Egi Gumala Sari,  Doctoral Candicat in Faculty of Economics and Business, Universitas Trisakti,  Indonesia
PDF
144 172 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,  Kandahar University,  Afghanistan
Safiullah Maroofi,  Kandahar University,  Afghanistan
Sultan Mohammad Stanikzai,  Kandahar University,  Afghanistan
PDF
104 157 Page 2068-2073
THE IMPACT OF JOB DESCRIPTIONS ON EMPLOYEE PERFORMANCE
Marto Silalahi,  Sekolah Tinggi Ilmu Ekonomi Sultan Agung,  Indonesia
Hendrick Sasimtan Putra,  Sekolah Tinggi Ilmu Ekonomi Sultan Agung,  Indonesia
Vivi Candra,  Sekolah Tinggi Ilmu Ekonomi Sultan Agung,  Indonesia
Julyanthry,  Sekolah Tinggi Ilmu Ekonomi Sultan Agung,  Indonesia
Sudung Simatupang,  Sekolah Tinggi Ilmu Ekonomi Sultan Agung,  Indonesia
PDF
365 428 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,  Master Management Program, Post Graduated School, Universitas Sumatera Utara,  Indonesia
Nazaruddin,  Master Management Program, Post Graduated School, Universitas Sumatera Utara,  Indonesia
Iskandarini,  Master Management Program, Post Graduated School, Universitas Sumatera Utara,  Indonesia
PDF
163 212 Page 1877-1888
THE COMPARATIVE STUDY OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS BETWEEN SHARIA AND CONVENTIONAL INSURANCE IN INDONESIA
Asyari,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Khairul Saleh L. Tobing,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Syamsudin,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
Kumba Digdowiseiso,  Faculty of Economics and Business Universitas Nasional Jakarta,  Indonesia
PDF
138 111 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,  Faculty of Economics and Business Universitas Sumatera Utara,  Indonesia
Azhar Maksum,  Faculty of Economics and Business Universitas Sumatera Utara,  Indonesia
Yeni Absah,  Faculty of Economics and Business Universitas Sumatera Utara,  Indonesia
PDF
166 191 Page 2047-2053
THE INFLUENCE OF INDIVIDUAL AND JOB CHARACTERISTICS ON EMPLOYEE PERFORMANCE IN THE FORESTRY SERVICE OF WEST SUMATRA PROVINCE
Nigel Angela,  Faculty of Economics and Business, Universitas Dharma Andalas,  Indonesia
Lucy Chairoel,  Faculty of Economics and Business, Universitas Dharma Andalas ,  Indonesia
PDF
126 80 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,  Master Management Program, Post Graduated School, Universitas Sumatera Utara,  Indonesia
Nisrul Irawati,  Master Management Program, Post Graduated School, Universitas Sumatera Utara,  Indonesia
Fahmi Natigor Nasution,  Master Management Program, Post Graduated School, Universitas Sumatera Utara,  Indonesia
PDF
166 217 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,  Universitas Brawijaya, Malang,  Indonesia
Mugiono,  Universitas Brawijaya, Malang,  Indonesia
Sudjatno,  Universitas Brawijaya, Malang,  Indonesia
PDF
267 262 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,  Faculty of Economics and Business Universitas Batam,  Indonesia
Angelina E. Rumengan,  Faculty of Economics and Business Universitas Batam,  Indonesia
Muammar Khaddafi,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
Chablullah Wibisono,  Faculty of Economics and Business Universitas Batam,  Indonesia
Indrayani,  Faculty of Economics and Business Universitas Batam,  Indonesia
PDF
282 216 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,  Faculty of Economic, Universitas Muhammadiyah Aceh,  Indonesia
Aida Fitri,  Faculty of Economic, Universitas Muhammadiyah Aceh,  Indonesia
PDF
119 104 Page 1996-2004
TAMIL NADU CONTRACT FARMING: A CASE OF RICE SEED AND GHERKIN CULTIVATION
A. Durgadevi,  ANNAMALAI UNIVERSITY TAMILNADU INDIA,  India
DR. M. Rajeswari,  Annamalai University Tamilnadu India,  India
PDF
175 176 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,  Faculty of Economics and Business Universitas Brawijaya,  Indonesia
Noermijati,  Faculty of Economics and Business Universitas Brawijaya,  Indonesia
Christin Susilowati,  Faculty of Economics and Business Universitas Brawijaya,  Indonesia
PDF
159 194 Page 2025-2031
THE STUDY OF RESEARCH MANAGEMENT STANDARDS AT UNIVERSITAS DOKTOR NUGROHO MAGETAN AND INSTITUTO POLITECHNICO DE BETANO TIMUR LESTE
Abdul Gafur,  Universitas Doktor Nugroho Magetan,  Indonesia
Eko Pujianto ,  Universitas Doktor Nugroho Magetan,  Indonesia
Deslin Monica Sari ,  Universitas Doktor Nugroho Magetan,  Indonesia
PDF
50 16 Page 2083-2090
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,  Faculty of Economics and Business Universitas Batam,  Indonesia
Chablullah Wibisono,  Faculty of Economics and Business Universitas Batam,  Indonesia
Bambang Satriawan,  Faculty of Economics and Business Universitas Batam,  Indonesia
Ngaliman,  Faculty of Economics and Business Universitas Batam,  Indonesia
Mohamad Gita Indrawan,  Faculty of Economics and Business Universitas Batam,  Indonesia
Muammar Khaddafi,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
PDF
224 221 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,  Faculty of Economics and Business Universitas Sumatera Utara,  Indonesia
Endang Sulistya Rini,  Faculty of Economics and Business Universitas Sumatera Utara,  Indonesia
Beby Karina Fawzeea Sembiring,  Faculty of Economics and Business Universitas Sumatera Utara,  Indonesia
Paham Ginting,  Faculty of Economics and Business Universitas Sumatera Utara,  Indonesia
Parapat Gultom,  Faculty of Economics and Business Universitas Sumatera Utara,  Indonesia
PDF
236 162 Page 1977-1984