Vol. 14 No. 2 (2023): gema wiralodra

View Vol. 14 No. 2 (2023): gema wiralodra

For 2023, Gema Wiralodra is published every four months (April, August and December). In addition, starting from the August issue (14, Number 2, 2023) every article published on Gema Wiralodra has been written in English.

DOI: https://doi.org/10.31943/gemawiralodra.v14i2

Published: 2023-06-30

Articles

The effect of quality of presentation of financial statements and accessibility of financial statements on financial management accountability: case studies in regional apparatus organizations in the City of Bandung in 2023

Mega Simanjorang, Andry Arifian Rachman

573-583
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The process of margondang in the traditional batak angkola wedding ceremony: semiotics studies

S.S. Pertiwi K.A.W. Siregar, Mayasari Mayasari, Zuindra Zuindra

584-591
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Analysis of the benefits of using e-modules as distance learning media: can it help students improve cognitive and affective aspects of students?

Ade Holisoh, Nurhalimah Nurhalimah, Nasmal Hamda

592-597
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Quality of service, tax outreach, and online payment systems: do they affect taxpayer compliance with land and building taxes (PBB) in the Regional Revenue Agency in the central region of Bandung City?

Mega Refiyani, Tria Apriliana

598-605
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Communication strategy of the tourism department in promoting tourism air putri waiyoho in Kawa village

Vransisca Kissya, Yunita Andora Rado

606-614
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The role of sodium-glucose transport Protein-2 (Sglt-2) inhibitor on albuminuria and the progressive of diabetic kidney disease

Ni Wayan Mirah Wilayadi, I Gde Raka Widiana

615-623
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Teacher's efforts in improving the social-emotional development of elementary school-aged children

Tia Latifatu Sadiah, Sinta Maria Dewi, Yulistina Nur DS

624-628
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The effect of managerial ownership, institutional ownership, and market activity on firm value

Beatrice Mora Ulidya Silalahi, Tri Utami Lestari

629-637
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Analysis of science subject questions in class IX junior high school using Anates 4.0 computer program

Fauziah Hervi, Oksa Afdarina, Syamsurizal Syamsurizal, Lufri Lufri

638-648
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Marketing strategy plan for hospital X in east Jakarta during the Covid-19 pandemic

Hijriani Hijriani, Anhari Achadi

649-655
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Fulfillment of homosexual desires as a radical action in bethan roberts' novel my policeman: Slavoj Žižek's perspective

Dhitya Faradilla, Niken Indah Marnani

656-668
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The effect of transparency and accountability on the prevention of pension fund fraud: a case study of a BUMD in Jawa Barat

Fadya Noor Fadhilah, Paulus Sugianto Yusuf

669-680
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Evaluation of optimal time blending process on medripal 412 And Prima XP SAE 20W – 50 samples with homogenity test

Ninin Asminah, Elli Prasetyo, Indah Dhamayanthie

681-687
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The effect of salt rejection, electric conductivity on reverse osmosis membrane performances

Elli Prastyo, Farlina Hapsari

688-696
- PDF
The effectiveness of using RFID and IoT in digital transformation processes in garment companies using the UTAUT model2

Thedjo Sentoso, Kusrini Kusrini, Hanafi Hanafi

697-709
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Juridical review of tenant rent agreements in toll road rest area

Muhammad Novrizal Firdaus Maskur, Fokky Fuad Wasitaatmadja, Sadino Sadino

710-715
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Involvement of the millennial generation in boosting the digital economy in the era of society 5.0: literature study

Sigit Purwoko

716-723
- PDF
Analysis of E-Government implementation in public services: study on personnel agency and human resource development in Banyumas Regency

Catur Lina Widiyanti

724-729
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Influencers perceived usefulness, perceived ease of use and organizational support for the use of e-performance applications using technology acceptance models in regional work units Brebes Regency

Ardian Sulistiyo

730-735
- PDF
Glycol losses calculation in a gas dehydration unit

Adrian Indarti, Nur Khozin Adi Nugroho, Agung Rizki Zaini

736-741
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The role of the Jakarta reading movement in fostering children's reading interest in DKI Jakarta Province

Adilla Federica Sasfitri

742-748
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Implementation of moral state civil apparatus core values: a study of the influence of work culture, work discipline, and organizational commitment to the implementation of moral core values in Banyumas Regency

Titik Wahyuningsih

749-754
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The effect of institutional and managerial ownership on tax avoidance: an empirical study of coal subsector mining companies listed on the Indonesian stock exchange for the 2017-2021 period

Dema Ilmi Annisa Amalliah Malik, Radhi Abdul Halim Rachmat

755-765
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The effect of profitability and liquidity on stock returns: a study of food & beverage sub-sector companies listed on the Indonesia stock exchange

Andy Dipraja Nugraha, R. Wedi Rusmawan Kusumah

766-773
- PDF
The relationship between environmental sanitation and nutritional status with soil-transmitted helminths infection in elementary school children

Tri Septian Maksum, Yasir Mokodompis, Indra Haryanto Ali, Ayu Rofia Nurfadillah

774-783
- PDF
The role of west java National Amanat Party (PAN) organizational communications in educating communities persuasive communications during the Covid-19 Pandemic

Azmi Abi Faris, Yoseph Mahdi Yunansyah

784-789
- PDF
Information Technology-Based Law Enforcement in Increasing Public Trust in the Police

Resa F Marasambessy

790-798
- PDF
Village governance based on e-governance in Melung Village, Banyumas District

Fachrizal Nurhamzah

799-803
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Recommendations for designing information security framework in government procurement of goods/services certification systems based on ISO 27001:2022

Ade Wahyu Kurniawan, Muhammad Salman

804-809
- PDF
Analysis of consumer acceptability of green bean flour as a substitution for wheat flour in baked sponge cake

Selvyani Wijaya, Stephanie Rosanto, Lelly Christin

810-816
- PDF
Analysis of the effect of pancake product substitution using durian seed flour on consumer acceptance: case study of generation Z in DKI Jakarta

Steffany Johnly, Antonius Rizki Krisnadi

817-831
- PDF
SIMRS Analysis of Hospital Management Information System Implementation In Manembo-Nembo General Hospital, Bitung City

Pitter Handry Lumingkewas, Adrian Umboh, Aaltje E. Manampiring

832-839
- PDF
Price framing: monetary discount versus percentage discount format

Rivan Sutrisno

840-846
- PDF
Acceptance analysis F coconut Dast Flour as a substitution of wheat flour in churros production: Case study of generation Z in DKI Jakarta

Wiliyanto Wiliyanto, Stephanie Rosanto

847-857
- PDF
The effect of green marketing on purchase decisions in ecaps

Rezky Pujangga Putra, Ika Suryono Djunaid

858-863
- PDF
Factors affecting taxpayer compliance: understanding of tax accounting, quality of fiscal services, tax sanctions

Leni Marlina, Cris Kuntadi

864-873
- PDF
The Determinant of Craftsmen Business Performance During Pandemic Period in Lake Toba

Diki Febrianto Marbun, Ngatno Ngatno, Andi Wijayanto

874-879
- PDF
The role of Islamic religious education teacher in increasing student discipline: A case study at SMP Negeri 2 Polokarto Sukoharjo

Salvinia Iga Pangestu, Zaenal Abidin

880-886
- PDF
Factors affecting earnings management: current tax expenses, deferred tax liabilities, and deferred tax expenses

Asep Saputra, Cris Kuntadi

887-891
- PDF
Factors influencing tax aggressiveness: profit management, leverage, and profitability

Simon Agus Siburian, Cris Kuntadi

892-897
- PDF
Implementation of Performance Assessment with Assistance to Improve Students' Scientific Written Communication Skills

Sri Surtiyarsih

898-911
- PDF
Legal protection of customer data in implementing the financial information access law for tax purposes

Randu Haryandu, Busyra Azheri, Rembrandt Rembrandt

912-920
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Waqf Law is Relevant in Responding to the Challenges of the Age Regarding the Law of Selling Waqf Goods: Study of the Book of Fathul Mu'in by Syaih Zainuddin Bin Abdul Aziz Al-Malibari

Waluyo Waluyo

921-930
- PDF
Impact of implementation of PSAK 73 on leases: relevance of financial statements, financial performance and tax avoidance

Ribka Lotty Purwitasari, Cris Kuntadi

931-939
- PDF
Analysis the effect of the fraud triangle on fraud report finance use beneish M-Score model

Deddi Harpan, Cris Kuntadi

940-943
- PDF
Public presentation anxiety: studies cases concerning public presentation anxiety of students prospective English teacher

Nasir Nasir

944-951
- PDF
IT Maturity Level Analysis Using Framework COBIT 5 Work for Management Cyber Incident: Case Study of Company Z in ICT Field

Inna Madiyaningsih, Kalamullah Ramli

952-960
- PDF
Image based Ubuntu operating system using packer solutions

Elfrin Erawan, Muhammad Salman

961-968
- PDF
Factors Influencing Tax Aggressiveness: Liquidity, Leverage, Earnings Management, Independent Commissioner, Company Size

Nafal Thorfi Nurrahman, Cris Kuntadi

969-973
- PDF
Factors Affecting Corporate Income Tax Payable: Solvability, Debt To Equity Ratio, and Profit Management

Pristine Hollysaa, Cris Kuntadi

974-977
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Effect of capital structure, profitability and operational costs on corporate income tax payable

Yuni Puspo Hapsari, Cris Kuntadi

978-982
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The influence of osh culture and osh climate on the performance of employees in construction projects at PT. X

Sutrisno Sutrisno, Edison Sembiring, Sugiarto Sugiarto

983-994
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Determination of child guardianship as a requirement for taking guarantee of property rights certificates

Ananda Farhan Nizzar, Siti Malikhatun Badriyah

995-1002
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Hot Work Permit at PT Arsitek Arupadatu Karawang

Ira Puspita Windiari, Ilal Izha Mahendra

1003-1011
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The relationship between career growth opportunity and turnover intentions in employees in startup companies x: career planning coaching program designed as an intervention

Widya Syayidatus Solihat, Alice Salendu

1012-1025
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Implementation of direct investment law in Indonesia

Yevendri Yevendri

1026-1033
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Enforcement of constitutional rights through constitutional complaint as an embodiment of the law state

Nopesius Bawembang, Karel Wowor

10234-1040
- PDF
Legal Study of the Existence of Electronic Evidence in Corruption Crimes

Rohyani Rigen Is Sumilat, Grenaldo Ginting

1041-1046
- PDF