Vol. 5 No. 2 (2026): September-December

Articles

• RECONSTRUCTION OF SHARIA ECONOMIC LAW IN THE DIGITAL ERA : HARMONIZATION OF MAQASID AL SHARIAH AND MODERN BUSINESS REGULATIONS AT ATTAAWUN MART DDI MANGKOSO ISLAMIC BOARDING SCHOOL IN BARRU REGENCY

  Andi Nurul Izzah, Ahmad Rizal, Zainal Zaid, Hannani Hannani

  179-188

  DOI : https://doi.org/10.61912/jeinsa.v5i2.420
  

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  Abstract views: 68 times | Downloaded: 24 times

• THE INFLUENCE OF CORETAX, TAX KNOWLEDGE, AND TAX SANCTIONS ON VALUE ADDED TAX (VAT) PERIODIC TAX RETURN REPORTING COMPLIANCE AMONG CORPORATE TAXPAYERS IN AMBON CITY

  Ilham Dani, Asri Ady Bakri, Andi Nurwanah

  68-84

  DOI : https://doi.org/10.61912/jeinsa.v5i2.488
  

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  Abstract views: 117 times | Downloaded: 52 times

• Analysis of Benefit-in-Kind (Natura) Calculation and Employee Status Recognition in the Calculation of Article 21 Income Tax Using the Average Effective Tax Rate (TER): A Case Study at Muhammadiyah University of North Maluku

  Safitry Ahmad Sia, Amiruddin Amiruddin, Juliyanty Siddik Tjan

  95-104

  DOI : https://doi.org/10.61912/jeinsa.v5i2.490
  

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  Abstract views: 111 times | Downloaded: 37 times

• THE EFFECT OF HUMAN RESOURCE COMPETENCY AND HUMAN RESOURCE PLANNING ON EMPLOYEE PERFORMANCE AT THE LONG BELUAH COMMUNITY HEALTH CENTER (UPTD), BULUNGAN REGENCY

  Jesita Palimbong, Mujahid Mujahid, Ilham Safar

  45-56

  DOI : https://doi.org/10.61912/jeinsa.v5i2.510
  

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  Abstract views: 245 times | Downloaded: 60 times

• THE INFLUENCE OF FINANCIAL REPORTING QUALITY AND FINANCIAL MANAGEMENT ON PUBLIC ACCOUNTABILITY AT BLUD REGIONAL GENERAL HOSPITAL DR. H. SOEMARNO SOSROATMODJO, BULUNGAN REGENCY, NORTH KALIMANTAN

  Norlin Whang, Mujahid Mujahid, Abdul Samad A

  121-135

  DOI : https://doi.org/10.61912/jeinsa.v5i2.514
  

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  Abstract views: 107 times | Downloaded: 50 times

• THE EFFECT OF BUSINESS CULTURE BASED ON THE LOCAL VALUES OF TANA TORAJA AND BUSINESS DIGITALIZATION ON BUSINESS SUSTAINABILITY OF MSMES IN TANA TORAJA REGENCY

  Tiara Titania Linggi, Mujahid Mujahid, Ilham Safar

  149-164

  DOI : https://doi.org/10.61912/jeinsa.v5i2.516
  

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  Abstract views: 195 times | Downloaded: 51 times

• ANALYSIS OF THE IMPLEMENTATION OF PERSONAL INCOME TAX (ARTICLE 21) CALCULATION AND REPORTING IN PROMOTING INDIVIDUAL TAXPAYER COMPLIANCE: A CASE STUDY OF MEMBERS OF THE REGIONAL HOUSE OF REPRESENTATIVES (DPRD) OF MALUKU PROVINCE

  Hardi Fatah Yapono, Amiruddin Amiruddin, Andi Nurwanah

  57-67

  DOI : https://doi.org/10.61912/jeinsa.v5i2.487
  

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  Abstract views: 105 times | Downloaded: 43 times

• IMPLEMENTATION OF CORETAX AND ITS IMPACT ON THE EASE OF USING TAX SERVICES FOR CORPORATE TAXPAYERS: A CASE STUDY AT PT. PRIMA KONSTRUKSI

  Sitna Hadija Silawane, Asri Ady Bakri, Muhammad Nur

  85-94

  DOI : https://doi.org/10.61912/jeinsa.v5i2.489
  

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  Abstract views: 111 times | Downloaded: 45 times

• THE INFLUENCE OF FINANCIAL LITERACY AND LIFESTYLE ON FINANCIAL MANAGEMENT OF THE COMMUNITY OF CORAWALI VILLAGE, PANCA LAUTANG DISTRICT, SIDENRENG RAPPANG REGENCY

  Abrar Satyanegara Sabaruddin, Haeril Haeril, Amrizal Salida, Usman Usman

  01-16

  DOI : https://doi.org/10.61912/jeinsa.v5i2.501
  

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  Abstract views: 144 times | Downloaded: 66 times

• THE INFLUENCE OF EMOTIONAL INTELLIGENCE AND BURNOUT ON THE PERFORMANCE OF STATE CIVIL APPARATUS AT THE BULUNGAN REGENCY PERSONNEL AND HUMAN RESOURCES DEVELOPMENT AGENCY

  Eko Ramadhani, A. Nur Insan, Abdul Samad A

  32-44

  DOI : https://doi.org/10.61912/jeinsa.v5i2.509
  

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  Abstract views: 167 times | Downloaded: 99 times

• THE INFLUENCE OF COMPETENCE AND INCENTIVES ON EMPLOYEE PERFORMANCE MEDIATED BY JOB SATISFACTION AT THE TRANSPORTATION AGENCY OF NORTH PENAJAM PASER REGENCY, EAST KALIMANTAN

  Nurhalimah M, Sadly Abdul Djabar, Ilham Safar

  105-120

  DOI : https://doi.org/10.61912/jeinsa.v5i2.512
  

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  Abstract views: 236 times | Downloaded: 53 times

• THE EFFECTIVENESS OF IMPLEMENTING 5S (SMILE, GREET, SAY HELLO, POLITENESS, AND COURTESY) IN SERVICE DELIVERY AT UPTD RSD DR. H. SOEMARNO SOSROATMODJO, TANJUNG SELOR, BULUNGAN REGENCY, NORTH KALIMANTAN

  Diah Hastuti, A. Nur Insan, Syamsuddin Bidol

  136-148

  DOI : https://doi.org/10.61912/jeinsa.v5i2.515
  

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  Abstract views: 111 times | Downloaded: 53 times

• THE INFLUENCE OF SERVICE QUALITY AND LOCATION ON CUSTOMER PURCHASING DECISIONS AT PLASTIC STORES IN MAKASSAR CITY

  Nuraeni Nuraeni, Muhammad Ridwan Arif, Syamsuddin Bidol

  165-178

  DOI : https://doi.org/10.61912/jeinsa.v5i2.523
  

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  Abstract views: 95 times | Downloaded: 42 times

• HIGH-INVOLVEMENT WORK PRACTICES AND STRATEGIC HR DEVELOPMENT: PSYCHOLOGICAL EMPOWERMENT AS A PATHWAY TO GOVERNMENT EMPLOYEE PERFORMANCE

  Hendra Gunawan

  204-215

  DOI : https://doi.org/10.61912/jeinsa.v5i2.529
  

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  Abstract views: 60 times | Downloaded: 23 times

• THE INFLUENCE OF BALANCED SCORECARD-BASED PLANNING ON THE IMPROVEMENT OF MANAGERIAL PERFORMANCE AND SERVICE QUALITY AT UPTD DR. H. SOEMARNO SOSTROADMODJO TANJUNG SELOR

  Nur Afni Nurdin, Andi Nur Insan, Abdul Samad A

  17-31

  DOI : https://doi.org/10.61912/jeinsa.v5i2.505
  

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  Abstract views: 138 times | Downloaded: 62 times

• GOVERNANCE OF DIGITAL POPULATION IDENTITY ACTIVATION AND UTILIZATION IN PUBLIC SERVICES: A POLICY STUDY IN NORTH KALIMANTAN

  Orlibernawati Orlibernawati, Shalahuddin Shalahuddin

  189-203

  DOI : https://doi.org/10.61912/jeinsa.v5i2.528
  

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  Abstract views: 66 times | Downloaded: 27 times