Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review

Original Articles

• Development of accounting learning media based on wetland environment for high school students in South Kalimantan

  Noor Eka Chandra, Maulana Rizky, Lufna Bariroh, Abdul Irvan Arista

  1-9

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  Abstract views: 519 times | Downloads: 500 times

  DOI : https://doi.org/10.55980/ebasr.v2i1.44
  

• Organizational Learning and Private College Performance: The Role of Capabilities' Hierarchy

  Ampauleng Ampauleng, Salma Abdullah

  10-19

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  Abstract views: 529 times | Downloads: 409 times

  DOI : https://doi.org/10.55980/ebasr.v2i1.52
  

• Potential Bankruptcy of Digital Companies in Indonesia: Analysis of Market Aspects and Financial Aspects Using Springate and Grover Methods

  Novi Diah Wulandari, Winike Kushindrajati Aprilia

  20 -32

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  Abstract views: 831 times | Downloads: 803 times

  DOI : https://doi.org/10.55980/ebasr.v2i1.47
  

• Factors Affecting The Usage of E-filing for Individual Taxpayers

  Suwito Suwito, Fitriani Sardju, Ruslee Nuh

  33 - 44

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  Abstract views: 834 times | Downloads: 755 times

  DOI : https://doi.org/10.55980/ebasr.v2i1.55
  

• The impact of intellectual capital and managerial ability on the financial performance: an analysis on infrastructure, utilities and transportation companies in indonesia

  Variyetmi Wira, Yenida Yenida, Rahmita Sari

  45 - 57

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  Abstract views: 494 times | Downloads: 462 times

  DOI : https://doi.org/10.55980/ebasr.v2i1.54
  

• The Effect of Audit Findings, Follow-Up Audit Recommendations, And BPK Opinions from The Previous Year on The Determination of Opinions in Local Government Financial Statements

  Rena Mainingrum, Sylvia Sjarlis, Andi Ririn Oktaviani, Reno Fithri Meuthia

  58 - 73

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  Abstract views: 1243 times | Downloads: 782 times

  DOI : https://doi.org/10.55980/ebasr.v2i1.56
  

• Foreign Ownership and Exchange Rates on Transfer Pricing Decisions in Manufacturing Companies Listed on The Indonesia Stock Exchange

  Fathinus Syafrizal, Ahmad Farabi

  74 - 86

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  Abstract views: 409 times | Downloads: 440 times

  DOI : https://doi.org/10.55980/ebasr.v2i1.75