Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024

Articles

• The Effect of Financial Planning, Budgeting and Estimation in the Business Plan

  Antonius Antonius, Argunanto Argunanto, Defina Andany Wulan, Indri Eliza Zahra, Deni Arifin, Viona Anjelia, Suripto Suripto, Holiawati Holiawati

  723-730

  • FULL TEXT

• Competitive Advantage Management Strategy and Corporate Survival Ability

  Arifian Wildanika, Nana Arthana, Saiful, Chamariyah

  731-738

  • FULL TEXT

• The Influence of Tax Avoidance and Tax Risk on Debt Costs in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange

  Deni Srywahyuni Manalu, Linda Grace Loupatty

  739-746

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v12i5.2914

• Perception of Time Value of Money and Economic Value of Time among Sharia Bank Customers

  Kamila Fadhiya, Indra Cahya Kusuma, Didi

  747-758

  • FULL TEXT

• The Effect of Financial Distress, Audit Opinion and Audit Fee on Auditor Switching (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange)

  Imanuella Gizkha Lewier, Paul Usmany, Linda Grace Loupatty

  759-770

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v12i5.2918

• Factors Influencing the Implementation of SAK EMKM on MSMEs in the Culinary Sector in Ambon City

  Mochdar Karepesina, Linda Grace Loupatty, Yuyun Yuniarti Layn

  771-780

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v12i5.2919

• The Effect of the Government Internal Control System on the Performance of Government Agencies

  Ade Saputra, Ade Budi Setiawan, Ayi Jamaludin

  781-790

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v12i5.2932

• The Effect Of Company Size, Profitability, Leverage, And Institutional Ownership On Tax Avoidance With Liquidity As A Moderating Variable In Construction Industry Companies Listed On The Indonesian Stock Exchange For The Period 2018- 2022

  Novina Galingging

  791 - 802

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v12i5.2642

• Reporting of Individual Taxpayer Annual Returns with E-Filling for Employees

  Yenny Hirmaleny, Sri Hartutik, Suprayogi, Abdul Latif, Nanda Kurnia Fajar, Evi Kherani, Suripto, Holiawati

  803-810

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v12i5.2959

• The Effect Of Return On Asset, Debt To Equity Ratio, Current Ratio And Debt To Asset Ratio On Return On Equity Case Study on S ector Companies Transportation and Logistics Listed on the IDX

  Rita Amelia

  811 - 824

  • FULL TEXT

  DOI: https://doi.org/10.37641/jiakes.v12i5.2931