Vol. 3 No. 2 (2024): JANUARY

Published: 2023-10-23

In this issue Vol. 3 No. 2 (2024): January, we have processed 17 submitted manuscripts. 1 article was declined after initial review by the editor, 0 articles were declined after the peer review process, and 16 articles were published.

In this issue Vol. 3 No. 2 (2024): January, all of the published articles were authored/co-authored by 38 authors, from 10 Institutions, and 1 Country, i.e., Universitas Jambi (Indonesia), Universitas Negeri Malang (Indonesia), Universitas Jenderal Soedirman (Indonesia), Universitas Tidar (Indonesia), Universitas 17 Agustus 1945 Surabaya (Indonesia), Payakumbuh State Agricultural Polytechnic (Indonesia), Andalas University (Indonesia), Universitas Riau (Indonesia), Institut Rahmaniyah Sekayu (Indonesia), and Universitas Bandar Lampung (Indonesia).

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https://doi.org/10.55047/cashflow.v3i2

Articles
THE INFLUENCE OF FINANCIAL DISTRESS, AND EARNING MANAGEMENT ON TAX AVOIDANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN REGISTERED INFRASTRUCTURE SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2019 - 2021
Busyaib Syamsul Sirot* - Faculty of Economics and Business, Jambi University, Indonesia Enggar Diah Puspa Arum - Faculty of Economics and Business, Jambi University, Indonesia Wiralestari - Faculty of Economics and Business, Jambi University, Indonesia
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Views 931 Downloads 696 Pages 156-177
THE INFLUENCE OF FINANCIAL DISTRESS, AND EARNING MANAGEMENT ON TAX AVOIDANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN REGISTERED INFRASTRUCTURE SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2019 - 2021
Busyaib Syamsul Sirot* - Faculty of Economics and Business, Jambi University, Indonesia Enggar Diah Puspa Arum - Faculty of Economics and Business, Jambi University, Indonesia Wiralestari - Faculty of Economics and Business, Jambi University, Indonesia
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931 696 156-177
INFLUENCE OF FINANCIAL KNOWLEDGE AND RELIGIOSITY TOWARDS FINANCIAL MANAGEMENT BEHAVIOR WITH FINANCIAL ATTITUDE AS A MODERATION VARIABLE
Fadia Zen - Department of Management, Faculty of Economics, Universitas Negeri Malang Achmad Murdiono* - Department of Management, Faculty of Economics, Universitas Negeri Malang Lulu Nurul Istanti - Department of Management, Faculty of Economics, Universitas Negeri Malang
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Views 574 Downloads 436 Pages 178-187
INFLUENCE OF FINANCIAL KNOWLEDGE AND RELIGIOSITY TOWARDS FINANCIAL MANAGEMENT BEHAVIOR WITH FINANCIAL ATTITUDE AS A MODERATION VARIABLE
Fadia Zen - Department of Management, Faculty of Economics, Universitas Negeri Malang Achmad Murdiono* - Department of Management, Faculty of Economics, Universitas Negeri Malang Lulu Nurul Istanti - Department of Management, Faculty of Economics, Universitas Negeri Malang
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574 436 178-187
COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES IN THE TOURISM SECTOR BEFORE AND DURING COVID-19 (Study on Regency and City of Central Java Province)
Maula Zaenal Abidin - Universitas Jenderal Soedirman, Indonesia Ekaningtyas Widiastuti* - Universitas Jenderal Soedirman, Indonesia Najmudin - Universitas Jenderal Soedirman, Indonesia
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Views 452 Downloads 315 Pages 188-195
COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES IN THE TOURISM SECTOR BEFORE AND DURING COVID-19 (Study on Regency and City of Central Java Province)
Maula Zaenal Abidin - Universitas Jenderal Soedirman, Indonesia Ekaningtyas Widiastuti* - Universitas Jenderal Soedirman, Indonesia Najmudin - Universitas Jenderal Soedirman, Indonesia
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452 315 188-195
THE INFLUENCE OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH ORGANIZATIONAL COMMITMENT, LOCUS OF CONTROL AND DECENTRALIZATION AS MODERATING VARIABLES AT PT POS INDONESIA JAMBI CITY
Melli Ramadhia Rusfa* - Faculty of Economics and Business, Jambi University, Indonesia Yudi - Faculty of Economics and Business, Jambi University, Indonesia Muhammad Gowon - Faculty of Economics and Business, Jambi University, Indonesia
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Views 541 Downloads 339 Pages 196-209
THE INFLUENCE OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH ORGANIZATIONAL COMMITMENT, LOCUS OF CONTROL AND DECENTRALIZATION AS MODERATING VARIABLES AT PT POS INDONESIA JAMBI CITY
Melli Ramadhia Rusfa* - Faculty of Economics and Business, Jambi University, Indonesia Yudi - Faculty of Economics and Business, Jambi University, Indonesia Muhammad Gowon - Faculty of Economics and Business, Jambi University, Indonesia
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541 339 196-209
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF VILLAGE GOVERNMENT FINANCIAL REPORTING WITH AN INTERNAL CONTROL SYSTEM AS A MODERATION VARIABLE
(A Study in Tungkal Ilir District, Bram Itam District, Betara District, West Tanjung Jabung Regency)
Andi Juhanesa Putra* - Faculty of Economics and Business, Jambi University, Indonesia Ilham Wahyudi - Faculty of Economics and Business, Jambi University, Indonesia Rico Wijaya Z. - Faculty of Economics and Business, Jambi University, Indonesia
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Views 479 Downloads 390 Pages 210-227
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF VILLAGE GOVERNMENT FINANCIAL REPORTING WITH AN INTERNAL CONTROL SYSTEM AS A MODERATION VARIABLE
(A Study in Tungkal Ilir District, Bram Itam District, Betara District, West Tanjung Jabung Regency)
Andi Juhanesa Putra* - Faculty of Economics and Business, Jambi University, Indonesia Ilham Wahyudi - Faculty of Economics and Business, Jambi University, Indonesia Rico Wijaya Z. - Faculty of Economics and Business, Jambi University, Indonesia
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479 390 210-227
ANALYSIS OF MURABAHAH FINANCING FOR GOLD INSTALLMENT PRODUCT AT BANK SYARIAH INDONESIA BRANCH OFFICE MAGELANG GATOT SUBROTO
Erissa Zumarnis* - Universitas Tidar Magelang Chaidir Iswanaji - Universitas Tidar Magelang Nibras Anny Kahbibah - Universitas Tidar Magelang
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Views 349 Downloads 330 Pages 228-234
ANALYSIS OF MURABAHAH FINANCING FOR GOLD INSTALLMENT PRODUCT AT BANK SYARIAH INDONESIA BRANCH OFFICE MAGELANG GATOT SUBROTO
Erissa Zumarnis* - Universitas Tidar Magelang Chaidir Iswanaji - Universitas Tidar Magelang Nibras Anny Kahbibah - Universitas Tidar Magelang
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349 330 228-234
SHORT AND LONG-TERM IMPACT OF EDUCATIONAL ENROLLMENT RATES ON ECONOMIC GROWTH: FOR INDONESIA'S SUSTAINABLE DEVELOPMENT OF HUMAN CAPITAL
Meilisa* - Management Program, Riau University Elfindri - Economics Program, Andalas University Yulia Anas - Economics Program, Andalas University Edi Ariyanto - Economics Program, Andalas University
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Views 599 Downloads 462 Pages 235-249
SHORT AND LONG-TERM IMPACT OF EDUCATIONAL ENROLLMENT RATES ON ECONOMIC GROWTH: FOR INDONESIA'S SUSTAINABLE DEVELOPMENT OF HUMAN CAPITAL
Meilisa* - Management Program, Riau University Elfindri - Economics Program, Andalas University Yulia Anas - Economics Program, Andalas University Edi Ariyanto - Economics Program, Andalas University
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599 462 235-249
HUMAN CAPITAL AND PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES: A LITERATURE REVIEW
Imelfina Musthafa* - Study Program of Agribusiness, Payakumbuh State Agricultural Polytechnic, Indonesia Elfindri - Faculty of Economics and Business, Andalas University, Indonesia Yulia Anas - Faculty of Economics and Business, Andalas University, Indonesia Edi Ariyanto - Faculty of Economics and Business, Andalas University, Indonesia
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Views 1232 Downloads 685 Pages 250-275
HUMAN CAPITAL AND PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES: A LITERATURE REVIEW
Imelfina Musthafa* - Study Program of Agribusiness, Payakumbuh State Agricultural Polytechnic, Indonesia Elfindri - Faculty of Economics and Business, Andalas University, Indonesia Yulia Anas - Faculty of Economics and Business, Andalas University, Indonesia Edi Ariyanto - Faculty of Economics and Business, Andalas University, Indonesia
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1232 685 250-275
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD 2019-2021
Zirda Kurnia* - Master of Accounting Science Program, Faculty of Economics and Business, Universitas Jambi Enggar Diah Puspa Arum - Master of Accounting Science Program, Faculty of Economics and Business, Universitas Jambi Rico Wijaya Z. - Master of Accounting Science Program, Faculty of Economics and Business, Universitas Jambi
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Views 675 Downloads 522 Pages 276-290
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD 2019-2021
Zirda Kurnia* - Master of Accounting Science Program, Faculty of Economics and Business, Universitas Jambi Enggar Diah Puspa Arum - Master of Accounting Science Program, Faculty of Economics and Business, Universitas Jambi Rico Wijaya Z. - Master of Accounting Science Program, Faculty of Economics and Business, Universitas Jambi
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675 522 276-290
EXPLORING THE PERCEPTION OF ACADEMIC FRAUD, ACADEMIC INTEGRITY ON THE BEHAVIOR OF ACCOUNTING STUDENTS IN UNIVERSITIES
Irlan Fery* - Faculty of Economics and Business, Institut Rahmaniyah Sekayu
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Views 393 Downloads 416 Pages 291-302
EXPLORING THE PERCEPTION OF ACADEMIC FRAUD, ACADEMIC INTEGRITY ON THE BEHAVIOR OF ACCOUNTING STUDENTS IN UNIVERSITIES
Irlan Fery* - Faculty of Economics and Business, Institut Rahmaniyah Sekayu
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393 416 291-302
IMPACT OF EXPORTS AND TRADE TAXES ON INDONESIA'S ECONOMIC GROWTH
Ardias Budi Suryono* - Department of Development Economics, Faculty of Economics, Universitas Tidar
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Views 303 Downloads 372 Pages 303-318
IMPACT OF EXPORTS AND TRADE TAXES ON INDONESIA'S ECONOMIC GROWTH
Ardias Budi Suryono* - Department of Development Economics, Faculty of Economics, Universitas Tidar
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303 372 303-318
ANALYSIS OF INVESTMENT FOR THE DEVELOPMENT OF THE KARANGAGUNG FISH PORT IN TUBAN REGENCY
Suresta Pradana* - Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya Wateno Oetomo - Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya Koespiadi - Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya
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Views 296 Downloads 298 Pages 319-331
ANALYSIS OF INVESTMENT FOR THE DEVELOPMENT OF THE KARANGAGUNG FISH PORT IN TUBAN REGENCY
Suresta Pradana* - Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya Wateno Oetomo - Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya Koespiadi - Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya
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296 298 319-331
DETERMINANTS OF FINANCIAL PERFORMANCE IN COAL MINING INDUSTRY COMPANIES LISTED ON THE BEI IN 2021-2022
Danu Prayogo* - Faculty of Economics and Business, Universitas Bandar Lampung Luke Suciyati Amna - Faculty of Economics and Business, Universitas Bandar Lampung Afrizal Nilwan - Faculty of Economics and Business, Universitas Bandar Lampung
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Views 335 Downloads 338 Pages 332-346
DETERMINANTS OF FINANCIAL PERFORMANCE IN COAL MINING INDUSTRY COMPANIES LISTED ON THE BEI IN 2021-2022
Danu Prayogo* - Faculty of Economics and Business, Universitas Bandar Lampung Luke Suciyati Amna - Faculty of Economics and Business, Universitas Bandar Lampung Afrizal Nilwan - Faculty of Economics and Business, Universitas Bandar Lampung
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335 338 332-346
ANALYSIS OF CONTROL FOR PRIMARY RAW MATERIAL INVENTORY USING EOQ, POQ, & LFL METHODS
Iskandar* - Faculty of Economics and Business, Universitas Bandar Lampung Octaria Marsha Ananda - Faculty of Economics and Business, Universitas Bandar Lampung
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Views 592 Downloads 519 Pages 347-364
ANALYSIS OF CONTROL FOR PRIMARY RAW MATERIAL INVENTORY USING EOQ, POQ, & LFL METHODS
Iskandar* - Faculty of Economics and Business, Universitas Bandar Lampung Octaria Marsha Ananda - Faculty of Economics and Business, Universitas Bandar Lampung
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592 519 347-364
THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION ON FINANCIAL PERFORMANCE
Tasya Tia Tamara* - Faculty of Economics and Business, Universitas Bandar Lampung Haninun - Faculty of Economics and Business, Universitas Bandar Lampung Aminah - Faculty of Economics and Business, Universitas Bandar Lampung
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Views 327 Downloads 348 Pages 365-376
THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION ON FINANCIAL PERFORMANCE
Tasya Tia Tamara* - Faculty of Economics and Business, Universitas Bandar Lampung Haninun - Faculty of Economics and Business, Universitas Bandar Lampung Aminah - Faculty of Economics and Business, Universitas Bandar Lampung
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327 348 365-376