Vol. 3 No. 4 (2025): IJERFA JULY 2025

View Vol. 3 No. 4 (2025): IJERFA JULY 2025

DOI: https://doi.org/10.55227/ijerfa.v3i4

Published: 2025-07-07

Economics and Accounting

Getting to Know PPnBM : Salex Tax and Luxury goods and analyzing the impact On Consumer Purchasing Power and Value added Tax and sales Tax on luxury Good in the Motor Vehicle sector

Alya Safana, Siti Nur Hidayah, Pasya Namira, Syafira Cahya Ramadhani, Galih Supraja
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Financial Management in Encouraging Digitalization of MSME Businesses

Sunaryo Sunaryo, Muchriana Muchran
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Analysis of Liquidity, Solvency, and Activity Ratios on the Financial Performance of PT Siantar Top Tbk Listed on the IDX for the Period 2019–2023

Nur Annisa, Meigia Nidya Sari, Nina Andriany Nasution3
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The Influence of Islamic Social Reporting and Islamic Corporate Governance on Financial Performance in Islamic Banking in Indonesia

Adib Asyraf, Afrizal Afrizal , Muhammad Ridwan
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The Effect Of Education Level, Accounting Understanding, Work Motivation, And Business Size On The Preparation Of UMKM Financial Reports Based On EMKM SAK (Case Study Of Culinary Umkm In Medan City)

Triya Vebrianty, Nina Andriany Nasution, Meigia Nidya Sari
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Effectiveness Analysis of Fiscal Financial Statement Preparation in Minimizing Tax Risk

Hasinggaan Jhon Babtista Tamba, Dinda Atika Sari, Hidayana Sa’adah, Titus Pasaribu, Asri Rama Gita Rangkuti
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The Integration Of Artificial Intelligence In Modern Financial Management Strategies: A Review Of Profit Planning, Capital Structure, And Corporate Governance

Ani Selviyanti, Muchriana Muchran
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Analysis Of The Effectiveness Of Imposing Electronic Stamp Duty In An Effort To Optimize Taxpayer Compliance

Flora Sania , Heasty Olyvia Tambunan, Jihan Pahena Jariakh, Diah Kusumaningtyas, Yunia Ayu Ningtias
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Analysis Of The Influence Of Price, Quality Of Service, Halal Label And Location On Coffee Purchasing Decisions At Warkop Binaraga

Intan Fadia, Bayu Eko Broto, Praida Hansyah
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Comprative Analysis of Income Tax Article 21 and Article 22 in the Indonesian Tax System: Implication for Compliance and State Revenue

Afsha Harnia, Aisyah Nurhaliza Arifin, Nuratikah Nasution, Samaria Simangunsong, Silva Nurul Hasanah, Galih Supraja6
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Challenges and Opportunities for Non-Cash Payments in the Era

Annysha Basir, Muchriana Muchran
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The Role Of Halal Certification And P-Irt From A Legal Perspective Towards Strengthening Legality And Competitiveness Dhiandra Brownies In Malang

Rokiyah Rokiyah , Ane Fany Novitasari, Sri Hudiarini, Evi Fajriantina Lova
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Literature Study on the Effectiveness of PPnBM and PPh Article 22 Collection in Increasing State Revenue

Amanda Putri Aisyah , Alfan Prihandiki, Bela Amanda Putri, M. Irvan Tanjung, Zaskia Zahira, Galih Supraja
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The Influence Of Taxes Pbb-P2, Billboards, And Restaurants On Revenue Pad (Local Revenue) Mojokerto Indonesia

Bima Saputra, Muhammad Asim Asy'ari
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Income Tax 21, Understanding, Subject, And Calculation Of Tax On Taxpayer's Income

Hafidz Sagala, Fayakhun Wibisono, Rahmadi Zikri Chandra, Zahira Naswa, Ramadani Ramadani, Rizky Natasya, Galih Supraja
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Retail Investor Surge in Response to Interest Rate Stability: A Case Study of the Indonesian Capital Market in 2025

Reski Dwi Damayanti, Muchriana Muchran
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The Influence Of Store Environment, Product Quality Perception, Word Of Mouth, And Customer Experience On Purchasing Decisions For Mixue Ice Cream In Jambi City

Melisa Sebtiani, Syahmardi Yacob, Novita Sari
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Value Added Tax (VAT) in the Indonesian Digital Economy : An Appropiate Solution?

Lita Hepika Ginting, Andini Syahputri, Nailla Yuwanadlin, Khairun Niswa, Roma Grecia Simamora, Galih Supraja
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The Effect Of Current Ratio, Debt To Equity Ratio, And Price To Book Value On Financial Performance Of Property And Real Estate Sector Companies Listed On The Indonesia Stock Exchange In 2021-2023

Eka Julianti, Rita Friyani, Eko Prasetyo
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The Effect Of Profitability, Financial Distress, Company Operational Complexity And Company Size On Audit Delay In Mining Sector Companies

Sherly Heriyanti, Sri Rahayu, Wiwik Tiswiyanti
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Analysis of the Impact of Intellectual Capital and Good Corporate Governance on Financial Distress in the Healthcare Sector of the Indonesia Stock Exchange

Rita Ninda Sari, Fitrini Mansur, Dica Lady Silvera
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Business Feasibility Analysis, Reviewed From Marketing Aspects, Financial Aspects, Accounting Knowledge, And Business Experience Towards The Use Of Accounting Information In Micro, Small And Medium Enterprises In Jambi City

Erma Yani, Afrizal Afrizal , Yuliusman Yuliusman
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Getting to Know PPnBM: Sales Tax on Luxury Goods and the Impact on the Automotive Industry, Indonesia

Mira Agustia, Siti Zahara , Olivia Deslovita Br, Ginting , Kartika Sari , Karnisa Maharani , Galih Supraja
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The Influence Of Asset Management On The Financial Performance Of UMKM

Nurul Hikmah Hidayat, Muchriana Muchran
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The Effect of CAR, NPL, and ROA on the Share Price of Infobank15 Index Banking Companies Listed on the IDX for the Period 2020 – 2024

Elvidasari Sijabat, Suci Azzahra, Renny Maisyarah
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Accountability and Transparancy of APBDes Management in Batu Putih Village

Lilis Wahyu Ningsih, Iskandar Sam, Ratih Kusumastuti
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Comprehensive Analysis Of Income Tax Article 23 Based On Literacy In Various Companies In Indonesia

Ahmad Fais El Wajdi , Anggara Ramadhansyah, Devi Liana, Khairunnisa Agustin, Rizki Purwanti, Galih Supraja
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Theoretical Review of Financial Management, Capital Markets, and Financial Institutions in the Digital Economy Era

Uswatun Khasanah, Muchriana Muchran, Nurul Khotimah
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Stamp Duty in Indonesia: Definition, Legal Sources, Subjects and Objects, and Application Rates

Alya An-Nais Syakilla, Bunga Citra Lestari, Dini Sapira Br Sembiring, Ruth Natalia Lumban Gaol, Windi Wulandari
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The Influence Of Human Resource Competency, Performance-Based Budgeting, Accountability, And Transparency On The Financial Performance Of District Governments

Tri Karisma Ana Kurniati, Muhammad Gowon, Muhammad Ridwan
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Analysis of the Implementation of Income Tax Article 24 in Reducing International Tax Burdens

Aisyah Winanda Harahap, M.G. Fahluzi, Wahyu Abdul Aziz P, Windi Ayunanda
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Integrating Sustainability, Digital Transformation and State Policy Post 2024

Nurmi Nurmi, Muchriana Muchran
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The Influence of Accountability and Transparency on the Quality of Public Services of the Investment and One-Stop Integrated Licensing Service Office of Binjai City

Ardia Theresia Br Pasaribu, Galih Supraja
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Relationship between Income Tax Withholding Article 23 and Fiscal Reconciliation Case Study at PT. SFM

Novi Fitriani , Suriai Lafau, Sarah Obadia Ivana, Zikra Nurul Annisah, Licerman Hulu, Galih Supraja
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Analysis of the Impact of Artificial Intelligence (AI) Technology as a Predictive Tool in Capital Budgeting: Opportunities and Challenges in the Digital Era

Fitra Amalia Jafar, Muchriana Muchran
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Bankruptcy Prediction Analysis of Media and Entertainment Subsector Industry in 2022-2024 Using Altman Z-Score Model

Michelle Rachelia, Riny Jefri
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Financial Technology’s Impact on Financial Management in Startup Companies

Eka Sulfiana A, Muchriana Muchran
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Implementation Of Accounting Information Systems In Umkm Waste Bank Assisted By Gugah Nurani Indonesia

Suti Agustin, Zulpa Okta Nita, Nova Elisabeth Hutagalung, An Suci Azzahra, Anwar Suhut
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