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
    DOI: https://doi.org/10.31943/gemawiralodra.v14i2.451

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.440

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.313

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.474

  • Communication strategy of the tourism department in promoting tourism air putri waiyoho in Kawa village

    Vransisca Kissya, Yunita Andora Rado
    606-614
    DOI: https://doi.org/10.31943/gw.v14i2.386

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.466

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.321

  • The effect of managerial ownership, institutional ownership, and market activity on firm value

    Beatrice Mora Ulidya Silalahi, Tri Utami Lestari
    629-637
    DOI: https://doi.org/10.31943/gw.v14i2.485

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.415

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

    Hijriani Hijriani, Anhari Achadi
    649-655
    DOI: https://doi.org/10.31943/gw.v14i2.505

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.484

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.439

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.431

  • The effect of salt rejection, electric conductivity on reverse osmosis membrane performances

    Elli Prastyo, Farlina Hapsari
    688-696
    DOI: https://doi.org/10.31943/gw.v14i2.458

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.511

  • Juridical review of tenant rent agreements in toll road rest area

    Muhammad Novrizal Firdaus Maskur, Fokky Fuad Wasitaatmadja, Sadino Sadino
    710-715
    DOI: https://doi.org/10.31943/gw.v14i2.465

  • Involvement of the millennial generation in boosting the digital economy in the era of society 5.0: literature study

    Sigit Purwoko
    716-723
    DOI: https://doi.org/10.31943/gw.v14i2.391

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

    Catur Lina Widiyanti
    724-729
    DOI: https://doi.org/10.31943/gw.v14i2.388

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.390

  • Glycol losses calculation in a gas dehydration unit

    Adrian Indarti, Nur Khozin Adi Nugroho, Agung Rizki Zaini
    736-741
    DOI: https://doi.org/10.31943/gw.v14i2.501

  • The role of the Jakarta reading movement in fostering children's reading interest in DKI Jakarta Province

    Adilla Federica Sasfitri
    742-748
    DOI: https://doi.org/10.31943/gw.v14i2.401

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.389

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.486

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.483

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.360

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.467

  • Information Technology-Based Law Enforcement in Increasing Public Trust in the Police

    Resa F Marasambessy
    790-798
    DOI: https://doi.org/10.31943/gw.v14i2.507

  • Village governance based on e-governance in Melung Village, Banyumas District

    Fachrizal Nurhamzah
    799-803
    DOI: https://doi.org/10.31943/gw.v14i2.397

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.477

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.489

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.472

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.536

  • Price framing: monetary discount versus percentage discount format

    Rivan Sutrisno
    840-846
    DOI: https://doi.org/10.31943/gw.v14i2.539

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.473

  • The effect of green marketing on purchase decisions in ecaps

    Rezky Pujangga Putra, Ika Suryono Djunaid
    858-863
    DOI: https://doi.org/10.31943/gw.v14i2.490

  • Factors affecting taxpayer compliance: understanding of tax accounting, quality of fiscal services, tax sanctions

    Leni Marlina, Cris Kuntadi
    864-873
    DOI: https://doi.org/10.31943/gw.v14i2.518

  • The Determinant of Craftsmen Business Performance During Pandemic Period in Lake Toba

    Diki Febrianto Marbun, Ngatno Ngatno, Andi Wijayanto
    874-879
    DOI: https://doi.org/10.31943/gw.v14i2.561

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.506

  • Factors affecting earnings management: current tax expenses, deferred tax liabilities, and deferred tax expenses

    Asep Saputra, Cris Kuntadi
    887-891
    DOI: https://doi.org/10.31943/gw.v14i2.514

  • Factors influencing tax aggressiveness: profit management, leverage, and profitability

    Simon Agus Siburian, Cris Kuntadi
    892-897
    DOI: https://doi.org/10.31943/gw.v14i2.521

  • Implementation of Performance Assessment with Assistance to Improve Students' Scientific Written Communication Skills

    Sri Surtiyarsih
    898-911
    DOI: https://doi.org/10.31943/gw.v14i2.532

  • Legal protection of customer data in implementing the financial information access law for tax purposes

    Randu Haryandu, Busyra Azheri, Rembrandt Rembrandt
    912-920
    DOI: https://doi.org/10.31943/gw.v14i2.509

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.470

  • Impact of implementation of PSAK 73 on leases: relevance of financial statements, financial performance and tax avoidance

    Ribka Lotty Purwitasari, Cris Kuntadi
    931-939
    DOI: https://doi.org/10.31943/gw.v14i2.515

  • Analysis the effect of the fraud triangle on fraud report finance use beneish M-Score model

    Deddi Harpan, Cris Kuntadi
    940-943
    DOI: https://doi.org/10.31943/gw.v14i2.517

  • Public presentation anxiety: studies cases concerning public presentation anxiety of students prospective English teacher

    Nasir Nasir
    944-951
    DOI: https://doi.org/10.31943/gw.v14i2.566

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.476

  • Image based Ubuntu operating system using packer solutions

    Elfrin Erawan, Muhammad Salman
    961-968
    DOI: https://doi.org/10.31943/gw.v14i2.475

  • Factors Influencing Tax Aggressiveness: Liquidity, Leverage, Earnings Management, Independent Commissioner, Company Size

    Nafal Thorfi Nurrahman, Cris Kuntadi
    969-973
    DOI: https://doi.org/10.31943/gw.v14i2.523

  • Factors Affecting Corporate Income Tax Payable: Solvability, Debt To Equity Ratio, and Profit Management

    Pristine Hollysaa, Cris Kuntadi
    974-977
    DOI: https://doi.org/10.31943/gw.v14i2.524

  • Effect of capital structure, profitability and operational costs on corporate income tax payable

    Yuni Puspo Hapsari, Cris Kuntadi
    978-982
    DOI: https://doi.org/10.31943/gw.v14i2.516

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.565

  • Determination of child guardianship as a requirement for taking guarantee of property rights certificates

    Ananda Farhan Nizzar, Siti Malikhatun Badriyah
    995-1002
    DOI: https://doi.org/10.31943/gw.v14i2.418

  • Hot Work Permit at PT Arsitek Arupadatu Karawang

    Ira Puspita Windiari, Ilal Izha Mahendra
    1003-1011
    DOI: https://doi.org/10.31943/gw.v14i2.492

  • 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
    DOI: https://doi.org/10.31943/gw.v14i2.480

  • Implementation of direct investment law in Indonesia

    Yevendri Yevendri
    1026-1033
    DOI: https://doi.org/10.31943/gw.v14i2.488

  • Enforcement of constitutional rights through constitutional complaint as an embodiment of the law state

    Nopesius Bawembang, Karel Wowor
    10234-1040
    DOI: https://doi.org/10.31943/gw.v14i2.496

  • Legal Study of the Existence of Electronic Evidence in Corruption Crimes

    Rohyani Rigen Is Sumilat, Grenaldo Ginting
    1041-1046
    DOI: https://doi.org/10.31943/gw.v14i2.494