Vol. 4 No. 5 (2024): October

Published: 2024-10-30

In this issue (Vol. 4 No. 5 (2024): October), 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. 4 No. 5 (2024): October), All of the published articles were authored/co-authored by 108 authors from 16 Institutions, i.e. Annamalai University (India), College Kupwara (India), Samarkand Branch of Tashkent State University of Economics (Uzbekistan), Universitas Sumatera Utara (Indonesia), Universitas Syiah Kuala (Indonesia), Universitas Malikussaleh (Indonesia), Universitas Andalas (Indonesia), Universitas Hasanuddin (Indonesia), Universitas Batam (Indonesia), Universitas Muhammadiyah Aceh (Indonesia), Universitas Katolik Santo Thomas (Indonesia), Universitas Jember (Indonesia), Politeknik Negeri Lhokseumawe (Indonesia), Universitas Warmadewa (Indonesia), Universitas Borneo Tarakan (Indonesia) and Universitas Muslim Nusantara Al-Washliyah (Indonesia).

https://doi.org/10.54443/ijebas.v4i5

Articles
ANALYSIS OF THE EFFECT OF UNDERSTANDING, SOCIALIZATION, SERVICE QUALITY, AND MODERNIZATION OF ADMINISTRATIVE SYSTEM ON TAXPAYER COMPLIANCE WITH AWARENESS AS AN INTERVENING AT KPP PRATAMA MEDAN POLONIA
Prasetya Putra Bangsa,  Universitas Sumatera Utara,  Indonesia
Iskandar Muda,  Universitas Sumatera Utara,  Indonesia
Khaira Amalia Fachrudin,  Universitas Sumatera Utara,  Indonesia
PDF
9 11 Page 1473-1483
THE INFLUENCE OF COMPETITIVE ADVANTAGE AND E-BANKING FACILITIES ON CUSTOMER SATISFACTION WITH TRUST CUSTOMERS USER E-BANKING AS A VARIABLE INTERVENING AT PT BANK NEGARA INDONESIA PADANGSIDIMPUAN BRANCH
Windi Puspita Dian Sari Hasibuan,  Universitas Sumatera Utara,  Indonesia
Paham Ginting,  Universitas Sumatera Utara,  Indonesia
Endang Sulistya Rini,  Universitas Sumatera Utara,  Indonesia
PDF
31 7 Page 1691-1701
FACTORS AFFECTING FOREIGN DEBT IN OIC COUNTRIES
Sjafruddin,  Universitas Jember,  Indonesia
Inayah Swasti Ratih,  Universitas Jember,  Indonesia
Bahrina Almas,  Universitas Jember,  Indonesia
Robby Reza Zulfikri,  Universitas Jember,  Indonesia
PDF
20 15 Page 1439-1445
THE USE OF QRIS, SHARIA FINANCIAL LITERACY, SHARIA FINANCIAL INCLUSION AND PROMOTION TO INCREASE THE INCOME OF HALAL MSME ACTORS IN LHOKSEUMAWE CITY
Muhammad Hafizh,  Universitas Malikussaleh,  Indonesia
Mutia Rahmah,  Universitas Malikussaleh,  Indonesia
Noviami Trisniarti,  Universitas Malikussaleh,  Indonesia
Nabila Novianita,  Universitas Malikussaleh,  Indonesia
Safuani Marsya,  Universitas Malikussaleh,  Indonesia
PDF
40 12 Page 1580-1590
THE EFFECT OF DISTRIBUTION OF UMKM FINANCING BY BPRS RAHMA HIJRAH AGUNG ON THE GROWTH OF THE UMKM INDUSTRY AND EMPLOYMENT IN LHOKSEUMAWE CITY
Aulannisa Syuda,  Politeknik Negeri Lhokseumawe,  Indonesia
Teuku Zulkarnain,  Politeknik Negeri Lhokseumawe,  Indonesia
Ahmad Fauzan,  Politeknik Negeri Lhokseumawe,  Indonesia
PDF
33 14 Page 1464-1472
DESIGNING AN ACTIVITY CONTROL MODEL FOR FOSTERING COLLABORATION IN ORGANIZATIONS USING THE COSO FRAMEWORK
Ibnu Afdillah Lubis,  Universitas Sumatera Utara,  Indonesia
Meilita Tryana Sembiring,  Universitas Sumatera Utara,  Indonesia
Rulianda Purnomo Wibowo,  Universitas Sumatera Utara,  Indonesia
PDF
19 9 Page 1665-1672
STRATEGY FOR DEVELOPING CATFISH CONSUMPTION CULTIVATION BUSINESS IN ECOTOURISM AREA, PEGUYANGAN, NORTH DENPASAR
I Gusti Ngurah Sugiana,  Universitas Warmadewa,  Indonesia
Dewa Nyoman Sadguna,  Universitas Warmadewa,  Indonesia
I Nyoman Yoga Parawangsa,  Universitas Warmadewa,  Indonesia
Kadek Johan Okan Adnyana,  Universitas Warmadewa,  Indonesia
Ngurah Agus Crisna Aryan Budiarsa,  Universitas Warmadewa,  Indonesia
PDF
29 13 Page 1372-1381
STRATEGY TO INCREASE THE WORK MOTIVATION OF SUPERVISORS (PLANT MANDORS) AT PT FAP AGRI, Tbk NUNUKAN REGENCY KALIMANTAN UTARA PROVINCE
Khalid Sunny,  Universitas Borneo Tarakan,  Indonesia
Elly Jumiati,  Universitas Borneo Tarakan,  Indonesia
Etty Wahyuni,  Universitas Borneo Tarakan,  Indonesia
PDF
20 11 Page 1537-1551
ANALYSIS OF CASSAVA FARMING BUSINESS RISK USING ANALYTIC NETWORK PROCESS
Reza Hanafi Lubis,  Universitas Muslim Nusantara Al-Washliyah,  Indonesia
Dita Deviana Fadhilah,  Universitas Muslim Nusantara Al Washliyah,  Indonesia
Sriwardany,  Universitas Muslim Nusantara Al Washliyah,  Indonesia
Wan Dian Safina,  Universitas Muslim Nusantara Al Washliyah,  Indonesia
Rainal Sunny,  Universitas Sumatera Utara,  Indonesia
PDF
35 15 Page 1445-1453
RESISTANCE AND REBELLION: TRIBAL RESPONSES TO BABUR'S RULE
Khalid Bashir,  Senior Assistant Professor of History at Govt. Degree College Kupwara,  India
Ishfaq Ahmad Mir,  Senior Assistant Professor of History at Govt. Degree College Kupwara,  India
PDF
15 11 Page 1622-1633
THE EFFECT OF WORK MOTIVATION, WORK COMPETENCE AND WORK LOAD ON INCREASING EMPLOYEE PRODUCTIVITY WITH INCENTIVES AS AN INTERVENING VARIABLE AT PT WULING MAJU MOTOR
Adinda Purnama Sari,  Universitas Batam,  Indonesia
Bambang Satriawan,  Universitas Batam,  Indonesia
Muammar Khaddafi,  Universitas Batam,  Indonesia
PDF
23 9 Page 1515-1525
BIONEENSIS BIOLOGICAL FERTILIZER DISTRIBUTION ANALYSIS IN THE SUMATERA ISLAND REGION
Fahri Putra Hafira,  Universitas Sumatera Utara,  Indonesia
Abdul Rauf,  Universitas Sumatera Utara,  Indonesia
Isfenti Sadalia,  Universitas Sumatera Utara,  Indonesia
PDF
18 14 Page 1411-1423
EFFECTIVENESS OF RECEIVABLES MANAGEMENT AT PT KAWASAN INDUSTRI MEDAN MEMBER OF DANAREKSA
Nico Gilbert Nathaniel Siagian,  Universitas Sumatera Utara,  Indonesia
Syahyunan,  Universitas Sumatera Utara,  Indonesia
Nisrul Irawati,  Universitas Sumatera Utara,  Indonesia
PDF
11 8 Page 1602-1611
INFLUENCE MEDIATION OF ORGANIZATIONAL INNOVATION ON PERFORMANCE AT THE TIRTA DAROY DRINKING WATER COMPANY (PDAM)AND TIRTA MOUNTALA ACEH
Amelia Rahmi,  Universitas Muhammadiyah Aceh,  Indonesia
Rita Febri Salsabilla,  Universitas Muhammadiyah Aceh,  Indonesia
PDF
10 9 Page 1497-1505
WOMEN ENTREPRENEURS IN INDIA AS REAGENT FOR INCLUSIVE GROWTH AND ECONOMIC EMPOWERMENT
Alphonsa S John,  Annamalai University,  India
Dr. Aajaz Ahmad Hajam,  Samarkand Branch of Tashkent State University ,  Uzbekistan
PDF
10 4 Page 1716-1724
THE EFFECT OF SERVICE QUALITY AND COMPANY COMMITMENT ON CUSTOMER LOYALTY THROUGH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE (CASE STUDY AT PT. KARYA SEMANGAT MANDIRI) IN MEDAN NORTH SUMATERA INDONESIA)
Lina,  Universitas Sumatera Utara,  Indonesia
Sugiharto Pujangkoro,  Universitas Sumatera Utara,  Indonesia
Muhammad Anggia Muchtar,  Universitas Sumatera Utara,  Indonesia
PDF
19 12 Page 1388-1398
ANALYSIS OF BUSINESS UNIT DEVELOPMENT STRATEGY OF PT. PEMBANGUNAN ACEH (PEMA)
Sari Yulis Terfiadi,  Universitas Malikussaleh,  Indonesia
Zulfan,  Universitas Malikussaleh,  Indonesia
Muhammad Jais,  Universitas Islam Kebangsaan Indonesia,  Indonesia
Ishak Sanusi,  Universitas Malikussaleh,  Indonesia
Farid Haikal,  Universitas Malikussaleh,  Indonesia
PDF
34 16 Page 1562-1580
ANALYSIS OF WHEAT FLOUR DEMAND IN MEDAN CITY
Ummul Hikmah Saragih,  Universitas Andalas ,  Indonesia
Dian Hafizah,  Universitas Andalas ,  Indonesia
PDF
64 21 Page 1490-1496
THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE
Nurhasanah,  Universitas Malikussaleh,  Indonesia
Husaini,  Universitas Malikussaleh,  Indonesia
Malika Alia Kasta,  Universitas Malikussaleh,  Indonesia
Rina Humaira,  Universitas Malikussaleh,  Indonesia
PDF
15 13 Page 1673-1681
SOCIO-ECONOMIC DETERMINATIONS THAT AFFECT THE INCOME OF TRADITIONAL FISHERMEN IN KRUENG MANE NORTH ACEH DISTRICT
Muttaqien,  Universitas Malikussaleh,  Indonesia
Wardiah,  Universitas Malikussaleh,  Indonesia
Muhammad Hafizh,  Universitas Malikussaleh,  Indonesia
Frengki Putra Ramansyah,  Universitas Malikussaleh,  Indonesia
Cut Zira Maulida,  Universitas Malikussaleh,  Indonesia
PDF
33 19 Page 1382-1387
THE IMPACT OF BABUR'S RELATIONS WITH TRIBES ON MUGHAL ADMINISTRATION: AN EXPERT ANALYSIS
Khalid Bashir,  Senior Assistant Professor History Govt. degree College Kupwara,  India
Ishfaq Ahmad Mir,  Senior Assistant Professor History Govt. degree College Kupwara,  India
PDF
19 6 Page 1552-1561
SYSTEMATIC LITERATURE REVIEW OF THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM BASED ON MODERN TECHNOLOGY IN BUMDES CONTRIBUTES TOWARDS IMPROVING THE QUALITY OF FINANCIAL REPORTS IN TERMS OF ACCURACY, TRANSPARENCY AND ACCOUNTABILITY
Rosalena Belo Ratte,  Universitas Hasanuddin,  Indonesia
Haliah,  Universitas Hasanuddin,  Indonesia
Nirwana,  Universitas Hasanuddin,  Indonesia
PDF
34 21 Page 1454-1463
THE BENEFITS OF INTEGRATING COFFEE AND HONEY BEE CULTIVATION (INKOLEMA) ON INCREASING COFFEE PRODUCTIVITY, FARMER INCOME AND SUSTAINABILITY IN BENER MERIAH DISTRICT
Dedi Ikhwani,  Universitas Syiah Kuala,  Indonesia
Fajri,  Universitas Syiah Kuala,  Indonesia
Indra,  Universitas Syiah Kuala,  Indonesia
PDF
48 14 Page 1643-1665
THE EFFECT OF LEADERSHIP, TEAMWORK AND COMMUNICATION ON EMPLOYEE PERFORMANCE WITH INDIVIDUAL ABILITIES AS INTERVENING VARIABLES AT THE OFFICE OF PORT MASTER AND BATAM SPECIAL PORT AUTHORITY
Erik Mario Sihotang,  Universitas Batam,  Indonesia
Bambang Satriawan,  Universitas Batam,  Indonesia
Muammar Khaddafi,  Universitas Batam,  Indonesia
PDF
15 9 Page 1526-1537
SENTIMENT ANALYSIS FOR IMPROVING THE QUALITY OF IMMIGRATION M-PASSPORT SERVICES
Paula Tamba,  Universitas Sumatera Utara,  Indonesia
Prihatin Lumbanraja,  Universitas Sumatera Utara,  Indonesia
Nazaruddin,  Universitas Sumatera Utara,  Indonesia
PDF
26 14 Page 1424-1438
THE EFFECT OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON CUSTOMER SATISFACTION AND ITS IMPACT ON CUSTOMER INTENTION TO USE QRIS
Muhammad Fadil,  Universitas Malikussaleh,  Indonesia
Jullimursyida,  Universitas Malikussaleh,  Indonesia
Mariyudi,  Universitas Malikussaleh,  Indonesia
Ikramuddin,  Universitas Malikussaleh,  Indonesia
Naufal Bachri,  Universitas Malikussaleh,  Indonesia
Yanita,  Universitas Malikussaleh,  Indonesia
PDF
15 13 Page 1612-1622
THE INFLUENCE OF EMPLOYEE ENGAGEMENT MEDIATION ON THE PERFORMANCE OF HEALTH WORKERS AT THE SABANG CITY REGIONAL GENERAL HOSPITAL
Husnaina Mailisa Safitri,  Universitas Muhammadiyah Aceh,  Indonesia
Agus Ariyanto,  Universitas Muhammadiyah Aceh,  Indonesia
Yukrian,  Universitas Muhammadiyah Aceh,  Indonesia
PDF
13 26 Page 1506-1514
ANTECEDENTS OF WOMEN'S INNOVATION CAPABILITY IN MEDAN: THE MEDIATION ROLE OF KNOWLEDGE MANAGEMENT CAPABILITY
Anggia Sari Lubis,  Universitas Muslim Nusantara Al-Washliyah,  Indonesia
Debbi Chyntia Ovami,  Universitas Muslim Nusantara Al-Washliyah,  Indonesia
Arif Qaedi Hutagalung,  Universitas Sumatera Utara,  Indonesia
Fairuz Shofie Nasution,  Forest Interactive,  Indonesia
Azzahra Adelia,  Universitas Muslim Nusantara Al-Washliyah,  Indonesia
PDF
10 5 Page 1763-1769
THE INFLUENCE OF TAXPAYER AWARENESS AND TAX SANCTIONS ON MOTOR VEHICLE TAXPAYER COMPLIANCE AT UPTD SAMSAT MANDAU DURI BENGKALIS RIAU
Gembira Marbun,  Universitas Katolik Santo Thomas,  Indonesia
Maria Rosani Simbolon,  Universitas Katolik Santo Thomas,  Indonesia
PDF
18 7 Page 1399-1410
THE EFFECT OF TALENT MANAGEMENT ON BANK INDONESIA EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AND WORK ENGAGEMENT AS MEDIATING VARIABLES
Mahathir Febrian,  Universitas Malikussaleh,  Indonesia
Jullimursyida,  Universitas Malikussaleh,  Indonesia
Aiyub Yahya,  Universitas Malikussaleh,  Indonesia
Marbawi,  Universitas Malikussaleh,  Indonesia
Mariyudi,  Universitas Malikussaleh,  Indonesia
Ikramuddin,  Universitas Malikussaleh,  Indonesia
PDF
12 13 Page 1590-1602