Countable (Contemporary Business and Sustainability Science)
type: channel
description: Countable (Contemporary Business and Sustainability Science) is a peer-reviewed journal published which contains the results of research and thoughts from scholars that present the results of the latest theoretical and experimental research related to: (1) Theoretical articles; (2) Empirical studies; (3) Case studies; (4) Literature reviews. The Countable (Contemporary Business and Sustainability Science) scopes in the fields of Contemporary issues in Business and Sustainable Science. (More about teh journal focus and scope). Journal Title : Countable (Contemporary Business and Sustainability Science) Initials : Countable Frequency : 2 times (March and September) ISSN Online : 3063-0126 ISSN Print : Chief Editor : Ade Maharini Adiandari DOI Prefix : 10.xxxxxxxx/countable Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI) Accreditation : - Journal Indexing : Copernicus, Google Scholar, Garuda, ROAD
publisher: Inisiatif Masyarakat Jurnal Indonesia (IMAJI)
language: en
publication name: Countable (Contemporary Business and Sustainability Science)
issn: 3063-0126
copyright: This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
items: Total Cost of Ownership (TCO) and Value Stream Mapping (VSM) Analysis for Cost Added Optimization in the Sunflower Supply Chain
items: Pengaruh Program Relawan Pajak Terhadap Tingkat Literasi Pajak Wajib Pajak Orang Pribadi: Studi Literatur dan Studi Kasus KPP Pratama Kembangan
items: The Role of Consumer Satisfaction in Mediating The Relationship Between E-sercive Quality and Customer Commitment Among Link Aja Applocation Users in Denpasar City
items: The Influence of Service Excellence, Customer Experience, and Social Media Marketing on Purchase Decisions: A Case Study at CV Bali Stars Promosindo, Ubud Branch
items: The Influence of Lifestyle, Café Atmosphere, and Price Perception on Consumer Purchase Intention at “Kedai Kopi Dari Hati” in Gianyar District
items: The Effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Prices of Technology Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021–2023
items: The Effect of Leadership Style, Work Motivation, and Work Discipline on Employee Performance at Santi Mandala Resort & Spa in Gianyar
items: The Influence of Soft Skills, Work Environment, and Job Satisfaction on The Performance of Contract Employees at The Department of Culture, Gianyar Regency
items: Brand Awareness and Social Media Communication inFrozen Food Management
items: The Effect of Employee Satisfaction on Remuneration on the State Civil Apparatus (ASN) Engagement at the Personnel Bureau of the Supreme Court of the Republic of Indonesia
items: The Effect of Audit Fee, Audit Rotation, Audit Committee, and KAP Sze on Audit Quality (Empirical Study on Infrastructure Sector Companies Listed on BEI in The Period of 2019-2023)
items: The Influence of Self-Control and Materialism on Online Impulsive Buying on the Shopee Application in Gianyar Regency, Bali
items: https://ejournal.masyarakatjurnal.or.id/index.php/countable/article/view/36
items: Green Banking and Liquidity: Strategies for Optimising Islamic Bank Profitability
items: The Influence of Sales Growth, Corporate Governance and Company Characteristics on Tax Avoidance
items: Study On Human Resources Readiness Of Sea Cross-Border Post (PLBN) In Riau Islands Province
items: Analysis of Financial Performance and Capital Structure on Company Value with Good Corporate Governance (Board Diversity) as a Moderating Variable in the Healthcare Sector for the Period 2019-2023
items: Customer engagement as a mediator of brand trust and customer loyalty: Does it works?
items: The Impact of Financial Structure and Liquidity on Tax Avoidance: The Moderating Role of Institutional Ownership in Indonesia’s Consumer Goods Sector
items: https://ejournal.masyarakatjurnal.or.id/index.php/countable/article/view/28
items: Audit Opinion and Company Size on Earning Management as moderated by the Audit Committee at Sharia Commercial Banks in Indonesia
items: Marketing Mix Strategy Analysis and Its Effect on Sales Volume of Woven Fabrics: A Case Study of UD. Pertenunan Bintang Timur, Klungkung Regency
items: Non-Performing Financing and Islami Corporate Governance influence on Fraud in Sharia Commercial Banks
items: Relationship Marketing, Product Diversity, and Trust: Their Impact on Reseller Loyalty at Trisna Shop Bali in Gianyar
items: Influence of Brand Image, Price Perception, and Social Media Marketing on Buying Interest in Popits Sandals Among Denpasar Residents
items: Enhancing Financial Reporting for Micro, Small and Medium Enterprises (MSMEs): System Design and Analysis
items: Influence of Financial Performance Indicators on Stock Prices: A Study of Food and Beverage Firms on the Indonesian Stock Exchange
items: Accrual Quality, Corporate Governance, and Performance

Total Cost of Ownership (TCO) and Value Stream Mapping (VSM) Analysis for Cost Added Optimization in the Sunflower Supply Chain
type: item
description: PT XYZ faces a crucial problem in the inefficiency of its sunflower supply chain, particularly the lack of clarity regarding the structure of additional costs associated with activities. The high frequency of partial deliveries from farmers triggers an accumulation of storage and production costs, and a decline in seed quality due to repeated handling. On the other hand, insufficient coordination with seed suppliers causes harvest delays and additional storage costs, compounded by scarcity factors. This research uses a quantitative integration method of Total Cost of Ownership (TCO) and Value Stream Mapping (VSM). The TCO analysis results show the impact of raw material scarcity. Under normal conditions, the TCO per ton of oil reaches Rp 38.5 million. However, it surges by 65.4% to Rp 63.7 million per ton during scarcity. After optimization, this value was successfully reduced to Rp 52.4 million per ton. Meanwhile, VSM identified hidden time waste valued at Rp 117.3 million per month (8.3% of total costs), with procurement (48%) and receiving (31%) as the main contributors. Through Value Stream Costing (VSC)-based optimization, the potential savings could reach Rp 176.2 million per month (12.4% of total costs), sourced from lead time efficiency (Rp 37.6 million) and yield improvement (Rp 138.6 million).
subject: Articles
  topic: section
subject: Cost
  topic: keywords
subject: Sunflower
  topic: keywords
subject: Mapping
  topic: keywords
subject: Oil
  topic: keywords
subject: Optimization
  topic: keywords
subject: Waste
  topic: keywords
creator: Aldi Adi Pratama
creator: Ario Usman Maulana
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02

Pengaruh Program Relawan Pajak Terhadap Tingkat Literasi Pajak Wajib Pajak Orang Pribadi: Studi Literatur dan Studi Kasus KPP Pratama Kembangan
type: item
description: The “Relawan Pajak untuk Negeri” (Renjani) program is an initiative by the Directorate General of Taxes in collaboration with higher education institutions aimed at enhancing public tax literacy and compliance through student involvement as educational agents. This article explores the extent to which the Renjani program influences the level of tax literacy among Individual taxpayers at KPP Kembangan and its relevance to tax planning and tax accounting practices. This study employs a qualitative method through literature review, referring to six relevant academic articles. Findings indicate that direct involvement of tax volunteers in providing education, e-filing assistance, and disseminating tax regulations significantly improves taxpayers’ understanding of their rights and obligations. This enhanced tax literacy supports more structured and lawful tax planning practices, such as avoiding administrative sanctions and improving filing efficiency
subject: Articles
  topic: section
subject: Tax Literacy
  topic: keywords
subject: Tax Volunteers
  topic: keywords
subject: Tax Planning
  topic: keywords
subject: E-Filling
  topic: keywords
subject: Compliance
  topic: keywords
creator: Putri Permata Sari
creator: Iwan Harefa
creator: Yananto Mihadi Putra
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03

The Role of Consumer Satisfaction in Mediating The Relationship Between E-sercive Quality and Customer Commitment Among Link Aja Applocation Users in Denpasar City
type: item
description: The degradation of consumer behavior who are committed to digital wallet applications is influenced by the dissatisfaction felt due to the weak quality of electronic services. A mismatch between expectations and services can cause consumers to move to other platforms that are considered to better meet their needs and wants. This study aims to prove the role of user satisfaction in mediating the relationship between e- service quality and customer commitment in LinkAja application users in Denpasar City. This study uses an associative quantitative approach, where data is collected through filling out questionnaires that are distributed to be filled out by 110 users of the LinkAja application in Denpasar City. Samples were taken by purposive sampling method and data analysis was done using Structural Equation Modelling (SEM) which was operated using Smart PLS. The findings of the research prove that e- service quality has a significant positive effect on customer commitment and consumer satisfaction, consumer satisfaction has a significant positive effect on customer commitment and plays a role as a partial mediator. Improving the quality of digital services (e-service quality) has been proven to be able to increase consumer satisfaction while building a stronger customer commitment to the company.
subject: Articles
  topic: section
subject: E-service quality
  topic: keywords
subject: Consumer Satisfaction
  topic: keywords
subject: Customer Commintment
  topic: keywords
subject: Financial Technology
  topic: keywords
subject: Fintech Application Users
  topic: keywords
creator: Ni Kadek Setia Dewi
creator: I Wayan Meryawan
creator: Made Mulia Handayani
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02

The Influence of Service Excellence, Customer Experience, and Social Media Marketing on Purchase Decisions: A Case Study at CV Bali Stars Promosindo, Ubud Branch
type: item
description: This study aims to examine the influence of service excellence, customer experience, and social media marketing on purchasing decisions. This study was conducted at CV Bali Stars Promosindo Ubud Branch. The design used is quantitative research that is descriptive and causal associative. The population used is all customers who have made transactions at CV Bali Stars Promosindo Ubud Branch. The sampling technique used non-random sampling with a purposive sampling method, so that 96 people were used. This study uses quantitative data types with primary and secondary data sources.Data collection methods use observation, interviews, documentation studies and questionnaires. Data processing uses the SPSS program version 25 for Windows. Data analysis uses instrument tests, classical assumption tests, multiple linear regression analysis, determination analysis, F-tests and t-tests. The results of the study indicate that (1) Service excellence, customer experience, and social media marketing simultaneously have a positive and significant effect on purchasing decisions, (2) Service excellence has a positive and significant effect partially on purchasing decisions, (3) Customer experience has a positive and significant effect partially on purchasing decisions and (4) Social media marketing has a positive and significant effect partially on purchasing decisions.
subject: Articles
  topic: section
subject: Customer Experience
  topic: keywords
subject: Purchasing Decisions
  topic: keywords
subject: Service Exellence
  topic: keywords
subject: Social Media Marketing
  topic: keywords
subject: Marketing Strategies
  topic: keywords
creator: I Gusti Ayu Vira Rahmawati
creator: Ni Nyoman Sudiyani
creator: I Made Sumartana
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03

The Influence of Lifestyle, Café Atmosphere, and Price Perception on Consumer Purchase Intention at “Kedai Kopi Dari Hati” in Gianyar District
type: item
description: This study aims to examine the influence of lifestyle, café atmosphere, and price perception on consumer purchase intention at Kedai Kopi Dari Hati in Gianyar District. The research is driven by the rapid growth of the coffee shop industry in Indonesia, which has transformed coffee drinking from a habitual activity into a social lifestyle phenomenon. A quantitative approach was employed, involving 96 respondents selected through purposive sampling. Data were analyzed using multiple linear regression to assess both simultaneous and partial effects. The results revealed that lifestyle, café atmosphere, and price perception have positive and significant impacts on consumer purchase intention. This indicates that a well-designed café environment, lifestyle congruence, and appropriate pricing strategy are key determinants of purchase behavior. The findings highlight the importance of aligning product and experience attributes with consumer values to sustain competitiveness in the café industry..
subject: Articles
  topic: section
subject: Lifestyle
  topic: keywords
subject: Cafe Atmosphere
  topic: keywords
subject: Price Perception
  topic: keywords
subject: Purchase Intention
  topic: keywords
subject: Consumer Behavior
  topic: keywords
creator: Indah malik
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03

The Effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Prices of Technology Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021–2023
type: item
description: This study examines the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on stock prices of technology sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research uses a quantitative explanatory method, analyzing 87 firm-year observations obtained from 29 technology companies listed continuously on the IDX. Multiple linear regression was employed to test both partial and simultaneous effects, preceded by classical assumption tests to ensure data reliability. The results demonstrate that ROA and DER have a positive and statistically significant effect on stock prices both individually and jointly. Firms with higher profitability and optimal leverage tend to achieve stronger stock performance and higher investor confidence. The findings underline the importance of efficient asset utilization, balanced capital structures, and transparent communication with investors in stabilizing stock prices and enhancing corporate value.
subject: Articles
  topic: section
subject: Return on Assets
  topic: keywords
subject: Debt to Equity Ratio
  topic: keywords
subject: Stock Price
  topic: keywords
subject: Profitability
  topic: keywords
subject: Capital Structure
  topic: keywords
creator: Indah Malik
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02

The Effect of Leadership Style, Work Motivation, and Work Discipline on Employee Performance at Santi Mandala Resort & Spa in Gianyar
type: item
description: This research aims to examine the influence of leadership style, work motivation, and work discipline on employee performance at Santi Mandala Resort & Spa, Gianyar. The study employs a quantitative approach with a saturated sampling technique involving 50 employees. Data were collected through questionnaires and analyzed using multiple linear regression. The findings indicate that leadership style, work motivation, and work discipline simultaneously and significantly affect employee performance. Partially, each variable also shows a positive and significant effect on performance. The results suggest that effective leadership, motivational strategies, and disciplined work behavior play crucial roles in improving employee productivity and organizational success within the hospitality industry.
subject: Articles
  topic: section
subject: Leardership Style
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Work Dicipline
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Human Resource Management
  topic: keywords
creator: Indah malik
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03

The Influence of Soft Skills, Work Environment, and Job Satisfaction on The Performance of Contract Employees at The Department of Culture, Gianyar Regency
type: item
description: This study aimed to investigate the significant simultaneous and regional effects of soft skills, working conditions, and job satisfaction on the performance of contractors in the Cultural Office of Gianyar Regency. Saturated sampling was used to collect a sample of 115 contractors. Data sources included both primary and secondary sources, with both quantitative and qualitative characteristics. Data collection methods included surveillance, questions and answers, questionnaires, and sampling surveys. Data analysis used multiple linear regression. The results showed that soft skills, working conditions, and job satisfaction had a significant simultaneous and partial effect on the performance of contractors in the Cultural Office of Gianyar Regency.
subject: Articles
  topic: section
subject: Soft Sklills
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Contract Employee Performance
  topic: keywords
creator: Luh ayu Indah
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02

Brand Awareness and Social Media Communication inFrozen Food Management
type: item
description: Instagram and WhatsApp have become popular communication tools for business management in various industries, including the frozen food sector. This study aims to determine the influence of social media marketing and brand awareness on the management of frozen food sales in South Tambun, Bekasi, West Java. This study took a quantitative approach, involving the distribution of questionnaires to 124 respondents. The data were analysed using multiple linear regression analysis. The results indicate that social media marketing has a significant and positive effect on purchasing decisions, as evidenced by the t-test (t-count: 7.928 > t-table: 1.979 and sig.: 0.000 < 0.05). Brand awareness (X²) was also found to significantly affect frozen food purchasing decisions, with an F-count of 165.832 > F-table of 3.07 and a sig. of 0.000 < 0.05. The coefficient of determination (R²) of the social media marketing and brand awareness variables on purchasing decisions was found to be 72.6%. The remaining 27.4% is explained by other causes outside the scope of the research variables.
subject: Articles
  topic: section
creator: Arina Fatma Amalia
creator: Arifiani Widjayanti
creator: Eddy Kusponco Wibowo
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02

The Effect of Employee Satisfaction on Remuneration on the State Civil Apparatus (ASN) Engagement at the Personnel Bureau of the Supreme Court of the Republic of Indonesia
type: item
description: Employee engagement is a management strategy that influences the achievement of organisational goals and objectives. Achieving organisational success requires a high level of commitment. This is because it is important to encourage high-performance contributions from employees. This study employed a descriptive quantitative approach to investigate the impact of employee satisfaction on remuneration on engagement. The study focuses on the Personnel Bureau at the Supreme Court of the Republic of Indonesia, using a sample of 72 ASN employees. The indicators cover seven dimensions of employee engagement and have been adapted for the Indonesian context, including both the private and public sectors, making them more suitable for testing in the public sector. A simple linear regression test via the SPSS program was used to prove that the null hypothesis (Ho) was rejected and the alternative hypothesis (Ha) was accepted. There is a significant effect of employee satisfaction on remuneration and on employee engagement, as the value of 0.000 is significantly less than 0.05. Employee satisfaction influences employee engagement to the extent of 52.5%, while 47.5% is influenced by other variables or factors not included in this study.
subject: Articles
  topic: section
creator: Ailsa Azzahri
creator: Eddy Kusponco Wibowo
creator: Arifiani Widjayanti
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02

The Effect of Audit Fee, Audit Rotation, Audit Committee, and KAP Sze on Audit Quality (Empirical Study on Infrastructure Sector Companies Listed on BEI in The Period of 2019-2023)
type: item
description: This research uses secondary data which aims to test and obtain empirical evidence regarding the influence of audit fees, audit rotation, audit committee and KAP size on audit quality. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling technique used in this study is the purposive sampling method, with the criteria of infrastructure companies listed on the Indonesia Stock Exchange from 2019-2023, publishing complete audited annual reports from 2019-2023 and having complete audit fee data from 2019-2023, resulting in a sample of 24 companies over a period of 5 years, with a total of 120 data samples that meet the criteria. This study sample uses a logistic regression test using SPSS 25 software. The results of this study indicate that Audit Fees have a negative effect on Audit Quality, Audit Rotation does not affect Audit Quality, Audit Committees have a positive effect on Audit Quality and KAP Size has a positive effect on Audit Quality.
subject: Articles
  topic: section
creator: Tyara Yovanka
creator: Diah Iskandar
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02

The Influence of Self-Control and Materialism on Online Impulsive Buying on the Shopee Application in Gianyar Regency, Bali
type: item
description: Online impulse buying has become an increasingly rampant phenomenon in consumer behavior, including in Gianyar Regency, Bali. This research aims to explore the influence of self-control and materialism on online impulse buying on the Shopee application in Gianyar Regency, Bali. The research method used was descriptive quantitative, with a research sample of 110 people in Gianyar Regency, Bali taken using purposive random sampling. The results of the partial hypothesis testing analysis of the influence of self-control and materialism on online impulsive buying through the t-test were proven to have a positive and significant effect. Simultaneous testing has the results of a positive and significant effect on online impulsive buying on the Shopee application in Gianyar Regency, Bali. This research can help develop more effective marketing strategies and design more appropriate policies to reduce online impulse buying in the Gianyar Regency area, as well as provide a strong basis for further research in this area.
subject: Articles
  topic: section
creator: Putu Tito Suardharma Putra
creator: Ni Putu Yuliana Ria Sawitri
creator: I Gusti Putu Agung Widya Goca
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03

https://ejournal.masyarakatjurnal.or.id/index.php/countable/article/view/36
type: item
title: The Effect of Return on Assets, Current Ratio, Debt to Equity Ratio on Tax Avoidance with Capital Intensity as a Moderating Variable (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2020-2023)
description: The purpose of this study is to examine how return on assets, current ratio, and debt to equity ratio affect tax avoidance efforts, by considering the capital intensity variable as a moderating factor. The variables used in this study are return on asset, current ratio, and debt to equity ratio. The variable that will be analyzed in this study is tax avoidance. The moderation variable in this study is capital intensity. In this study, the data used came from the official website of the Indonesia Stock Exchange. The study population consists of 92 property and real estate companies listed on the Indonesia Stock Exchange from 2020-2023. The study used the purposive sampling method to select 23 companies as a sample. The data analysis method in this study uses panel data regression analysis and moderation regression analysis using eviews 12 software. The results show that return on assets have a negative effect on tax avoidance, but the current ratio and debt to equity ratio do not affect tax avoidance. Capital intensity is proven to reduce the influence of return on asset, current ratio, and debt to equity ratio on tax avoidance.
subject: Articles
  topic: section
creator: Dian Christy
creator: Nurhasanah Nurhasanah
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-09-28
publication date: 2024-09-28
starting page: 145
ending page: 157

Green Banking and Liquidity: Strategies for Optimising Islamic Bank Profitability
type: item
description: Environmental challenges such as climate change and natural disasters are on the rise. One of the factors contributing to this problem is environmentally unfriendly banking. Therefore, green banking is a concept that focuses on reducing carbon emissions both inside and outside the bank. The purpose of this study was to analyse the effect of green banking and liquidity on the profitability of Islamic commercial banks. The population of this study is the Islamic banks registered with the Financial Services Authority (OJK) for the period 2018-2022. The sampling method used was purposive sampling, with a total sample of 11 Islamic commercial banks. The data analysis technique used in this study is multivariate regression analysis using Eviews 12 statistical tool. The results of this study indicate that green banking has a negative and insignificant effect on the profitability of Islamic commercial banks. And liquidity has no effect on the profitability of Islamic commercial banks.
subject: Articles
  topic: section
creator: Retno Puji Astuti
creator: Nurhasanah Nurhasanah
creator: Mariyam Chairunisa
creator: Safira Almunawar
creator: Shinta Melzatia
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-09-28
publication date: 2024-09-28
starting page: 130
ending page: 144

The Influence of Sales Growth, Corporate Governance and Company Characteristics on Tax Avoidance
type: item
description: This study aims to determine the influence of Sales Growth, Corporate Governance, and Company Characteristics on Tax Avoidance in industrial sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample was determined using the Purposive Sampling method. The method used in this study is a descriptive method with a quantitative approach and the analysis technique used is a classical assumption test. The analysis of the influence of variable x on y in this study produced the following results; Sales growth has no effect on tax avoidance, the audit committee has no effect on tax avoidance, the independent board of commissioners has no effect on tax avoidance, leverage has an effect on tax avoidance and profitability has an impact on tax avoidance.
subject: Articles
  topic: section
creator: Albastha Azmil Qahhar Al-Hanief
creator: Yananto Mihadi Putra
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-09-28
publication date: 2024-09-28
starting page: 174
ending page: 188

Study On Human Resources Readiness Of Sea Cross-Border Post (PLBN) In Riau Islands Province
type: item
description: This study aims to examine the readiness of human resources and the process of placing employees at the Sea Cross-border Post (PLBN) in Riau Archipelago Province. This research used a qualitative method with a descriptive approach. Data was collected through in-depth interviews with eight key informants, observations and documentation. Instrument testing was carried out using triangulation and Nvivo12. This study provides an overview of the readiness of human resources and the process of placing employees at PLBN. The findings of this study can become a basis for the government in planning and adopting policies related to human resource management in other PLBNs. The PLBN is also considered to generate high-quality human resources, with the hope that it will contribute significantly to the economic development of the Riau Archipelago Province in the future.
subject: Articles
  topic: section
creator: Farida Elmi
creator: Yusliza M. Yusoff
creator: Antonius Setyadi
creator: Novia Nila Sutarman
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-09-29
publication date: 2024-09-29
starting page: 102
ending page: 113

Analysis of Financial Performance and Capital Structure on Company Value with Good Corporate Governance (Board Diversity) as a Moderating Variable in the Healthcare Sector for the Period 2019-2023
type: item
description: This study aims to determine and analyze Financial Performance and Capital Structure on Company Value with Good Corporate Governance (Board Diversity) as a Moderating Variable in the Healthcare Sector for the 2021-2023 Period. Financial performance is measured by Return on Assets (ROA), capital structure is measured by Debt to Equity Ratio (DER), Company value is measured using Tobin's Q and Good Corporate Governance (GCG) using the proportion of female board of directors. In this context, Good Corporate Governance (GCG) is used as a moderating variable to see how company value can affect the relationship between Financial Performance and capital structure. Type of research used quantitative, the data used is secondary data obtained from published financial reports on the Indonesia Stock Exchange (IDX) in 2019-2023. The population in this study was 33 companies and the research sample was 13 company samples. The data analysis method uses multiple linear regression analysis with Moderated Regression Analysis (MRA). To test the hypothesis using a tool, namely the SPSS 22 program. The results of this study indicate that financial performance does not affect the value of the company. Capital structure has a positive effect on the value of the company. Good Corporate Governance (GCG) is not able to moderate the influence between financial performance on the value of the company. And Good Corporate Governance (GCG) is able to moderate the influence between capital structure on the value of the company.
subject: Articles
  topic: section
creator: Septiana Galuh Rahmawati
creator: Sri Murdiati
creator: Yuni Utami
rights: Copyright (c) 2025 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02

Customer engagement as a mediator of brand trust and customer loyalty: Does it works?
type: item
description: This study aims to determine and analyze the effect of perceived value and brand trust on customer loyalty through customer engagement as a mediator variable. The sample in this study used the Slovin formula, totaling 93 respondents who were IndiHome customers in Medan Sunggal District, Medan, Indonesia, and we used structural equation modeling (SEM). The study results show that perceived value, brand trust, and customer engagement directly affect customer loyalty, and indirectly, perceived value has a non-significant effect on customer loyalty through customer engagement. In contrast, brand trust indirectly has a significant impact on customer loyalty through customer engagement.
subject: Articles
  topic: section
creator: Rahmayani
creator: Wan Suryani
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02

The Impact of Financial Structure and Liquidity on Tax Avoidance: The Moderating Role of Institutional Ownership in Indonesia’s Consumer Goods Sector
type: item
description: This study aims to analyze the influence of Thin Capitalization, Profitability, and Liquidity on Tax Avoidance, as well as evaluate the role of institutional ownership moderation in these relationships in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The formulation of the problems raised in this study includes whether Thin Capitalization, Profitability, and Liquidity affect Tax Avoidance and whether Institutional Ownership can moderate the influence of these three variables on Tax Avoidance. This study uses a quantitative method with a causality approach. The data used is secondary data obtained from the company's financial statements, which are analyzed using multiple linear regression and moderate regression analysis (MRA). The results show that Thin Capitalization has a negative and significant influence on Tax Avoidance, while Profitability has no significant influence. Liquidity also has a negative and significant effect on Tax Avoidance. Furthermore, institutional ownership was proven to moderate the influence of profitability on tax avoidance significantly, but it did not significantly moderate the influence of thin capitalization and liquidity. The implications of this study are the importance of considering capital structure and liquidity in corporate tax management, as well as the role of institutional supervision in strengthening the influence of profitability on tax avoidance decisions. The latest of this research lies in incorporating the moderation variables of Institutional Ownership in analyzing the influence of financial factors on Tax Avoidance, especially in the context of consumer goods sector companies in Indonesia.
subject: Articles
  topic: section
creator: Citra Pertiwi
creator: Waluyo Waluyo
creator: Yananto Mihadi Putra
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-09-06
publication date: 2024-09-06
starting page: 88
ending page: 101

https://ejournal.masyarakatjurnal.or.id/index.php/countable/article/view/28
type: item
title: The Effect of Audit Delay, Company Size, and Public Accounting Firm (KAP) Size on Auditor Switching (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023)
description: This study examines the effect of audit delay, company size, and KAP size on auditor switching, with the object of research in banking companies. Auditor switching is carried out by companies to maintain auditor independence in order to produce quality audit results. The purpose of this study is to empirically test the effect of audit delay, company size, and KAP size on auditor switching in banking companies. The population of this study includes banking companies listed on the Indonesia Stock Exchange with a purposive sampling approach which resulted in a sample of 39 companies. Data collection was carried out using secondary data sourced from the annual reports of banking companies listed on the Indonesia Stock Exchange for the period 2019 to 2023 and other official sources, and the data analysis method is logistic regression analysis using SPSS Statistics 25 software. This study concludes that Audit delay has no effect on auditor switching, Company size has a negative effect on auditor switching, and KAP size has no effect on auditor switching.
subject: Articles
  topic: section
creator: Amartia Rachmawati
creator: Diah Iskandar
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-09-28
publication date: 2024-09-28
starting page: 158
ending page: 173

Audit Opinion and Company Size on Earning Management as moderated by the Audit Committee at Sharia Commercial Banks in Indonesia
type: item
description: This research examines the influence of audit opinion and company size on earnings management moderated by the audit committee at Islamic commercial banks in Indonesia in the period 2017 - 2022. There are many reasons why management carries out earnings management, including conflicts of interest that occur between management as agents and investors as principals, which often benefits one party. Earnings management practices can affect the fairness of the presentation of financial reports, so that financial reports can mislead users even though they should be useful for the users. The research method used is a saturated sample method which uses secondary data in the form of annual reports from fifteen Islamic commercial banks in Indonesia which provide Annual Reports. The data obtained was processed with moderate regression analysis (MRA) using SPSS statistical tools. The results of this research state that audit opinion has no effect on earnings management, but on the contrary, company size has an effect on earnings management. Furthermore, the audit committee is unable to moderate both audit opinion and company size on earnings management. It is hoped that this research can become a reference for further research.
subject: Articles
  topic: section
creator: Mariyam Chairunisa
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-09-29
publication date: 2024-09-29
starting page: 114
ending page: 129

Marketing Mix Strategy Analysis and Its Effect on Sales Volume of Woven Fabrics: A Case Study of UD. Pertenunan Bintang Timur, Klungkung Regency
type: item
description: Micro, Small and Medium Enterprises are a sector of the national economy. The world of the homeland had faced the Covid-19 Pandemic which resulted in several sectors being affected, and one of them was UD. Bintang Timur Weaving, which experienced a decline in sales volume. UD. Pertenunan Bintang Timur is a business that produces woven fabrics, by applying an accurate marketing strategy using SWOT analysis and BCG matrix. Increase sales volume of woven fabrics in the case study at UD. East Star Gathering in Klungkung Regency? The purpose of this research is to analyze the marketing mix strategy to increase the sales volume of woven fabrics in the case study at UD. East Star Weaving in Klungkung Regency. This research uses purposive sampling technique by giving questionnaires to 8 informants consisting of Owners, Employees, and Consumers. Data were analyzed using SWOT analysis and BCG matrix, to find out the strengths, weaknesses, opportunities, and threats that exist, and the position of a business. The results of the SWOT analysis and the BCG matrix are known to be the position of UD. The East Star weaving for the last 2 years is in the star position, which indicates that the position of UD. Bintang Timur weaving is in high growth and high market share, and based on the weight of the value of the SWOT analysis above, Bintang Timur weaving is in Quadrant I (Growth) position where in this case UD. Bintang Timur Pertenunan has implemented a SWOT analysis, but not entirely.
subject: Articles
  topic: section
creator: Kadek Sendi Novitasari
creator: Mahayanti Fitriandari
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-06-17
publication date: 2024-06-17
starting page: 1
ending page: 11

Non-Performing Financing and Islami Corporate Governance influence on Fraud in Sharia Commercial Banks
type: item
description: This study aims to examine impact of Non Performing Financing and Islamic Corporate Governance on Fraud on sharia Commercial Bank in Indonesia. The independent variables used in this study are first, Non-Performing Financing and secondly is Islamic Corporate Governance. While the dependent variable of this study is Fraud. The research method uses secondary data in the form of annual reports and good corporate governance reports of Islamic banks in Indonesia. The data obtained were processed by logistic regression analysis using SPSS statistical tools. The results showed a significant influence between Non Performing Financing on Fraud and insignificant influence between Islamic Corporate Governance with the proxy of the duties and authority of the Sharia supervisory board and audit committee on Fraud. Future studies are expected to test by adding other variables.
subject: Articles
  topic: section
creator: Mariyam Chairunisa
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-06-17
publication date: 2024-06-17
starting page: 24
ending page: 33

Relationship Marketing, Product Diversity, and Trust: Their Impact on Reseller Loyalty at Trisna Shop Bali in Gianyar
type: item
description: Consumer loyalty is one of the factors that determine the success of achieving company goals. Consumer loyalty is determined by various factors, including relationship marketing, product diversity and trust. Likewise at Trisna Shop Bali in Gianyar Regency, relationship marketing, product diversity and trust are factors that can affect reseller loyalty. The purpose of this study was to determine the simultaneous and partial effect of relationship marketing, product diversity and trust on reseller loyalty at Trisna Shop Bali in Gianyar Regency. Data collection techniques used by observation, interviews, questionnaire method (questionnaire) and study documentation. The number of samples taken in this study were 71 people with a sampling technique using accidental sampling. Furthermore, the data were analyzed using quantitative analysis consisting of the Classical Assumption Test, Multiple Linear Regression Analysis, Determination Analysis, Simultaneous Significance Test (Statistical F Test) and Individual Parameter Significance Test (Test Statistics t) with the help of the computer program IBM SPSS Statistic 25. The results of the analysis shows that there is a positive and significant influence simultaneously and partially between relationship marketing, product diversity and trust on reseller loyalty at Trisna Shop Bali in Gianyar Regency.
subject: Articles
  topic: section
subject: Relationship Marketing
  topic: keywords
subject: Product Diversity
  topic: keywords
subject: Reseller Trust
  topic: keywords
subject: Loyalty
  topic: keywords
creator: I Putu Eka Arimbawa
creator: I Komang Sumerta
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-06-17
publication date: 2024-06-17
starting page: 47
ending page: 61

Influence of Brand Image, Price Perception, and Social Media Marketing on Buying Interest in Popits Sandals Among Denpasar Residents
type: item
description: High consumer buying interest will increase consumer interest in making purchases on Popits brand flip-flops in this case influenced by brand image, price perception and social media marketing. In this case, the Popits brand flip-flops experienced problems in the level of interest in purchasing due to the lack of diversity of product variants, different price perceptions between consumers and the number of consumers who did not know the content presented by Popits from social1media. The0purpose0of0this study0was0to0determine0the brand0image, price0perception and social0media0marketing on the interest0in buying0flip-flops with the Popits brand in the people of0Denpasar. The0population0in0this study were all potential consumers of Popits brand flip-flops in the city0of Denpasar. The sample became decided the usage of purposive random sampling approach, with 120 respondents. The records series approach used is a questionnaire. The records evaluation strategies used are Classical Assumption test, more than one Linear Regression evaluation, Coefficient0of dedication,0F-test,0t-test. The outcomes of this have a look at suggest that understanding the emblem picture, rate notion and social1media1marketing concurrently affect the hobby in buying turn-flops with the Popits logo. Based at the effects of the partial check, it could be seen that understanding logo photo, price belief and social1media advertising and marketing have a wonderful and large impact on buying interest in Popits emblem turn-flops. The belief of this look at is that the higher the logo picture, rate notion and social1media advertising, the interest in buying Popits1brand1flip-flops will boom.
subject: Articles
  topic: section
subject: Brand Image
  topic: keywords
subject: Perceived Price
  topic: keywords
subject: Social Media
  topic: keywords
subject: Intention to buy
  topic: keywords
creator: Katheline Pratiwi Siswanto
creator: I Komang Sumerta
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-06-17
publication date: 2024-06-17
starting page: 12
ending page: 23

Enhancing Financial Reporting for Micro, Small and Medium Enterprises (MSMEs): System Design and Analysis
type: item
description: tes
subject: Articles
  topic: section
creator: Yananto Mihadi Putra
creator: Fardinal Fardinal
creator: Anees Janee Ali
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-06-17
publication date: 2024-06-17
starting page: 62
ending page: 74

Influence of Financial Performance Indicators on Stock Prices: A Study of Food and Beverage Firms on the Indonesian Stock Exchange
type: item
description: This study aims to determine the effect of Return on Assets (ROA), Return on Equity (ROE), and Earning Per Share (EPS) on stock prices in food and beverage sub-sector companies listed on the Indonesian Stock Exchange for the period 2016 - 2021. The approach of this study was quantitative analysis technique. Secondary data was the source of this study. The population used in this study amounted to 45 companies. Samples were taken using purposive sampling method and obtained 12 companies as samples. The data analysis used the classical assumption test, multiple linear regression analysis, and to test the hypothesis, the researcher used the partial significance test (t-test) and simultaneous significance test (F-test). The result showed that simultaneously Return on Asset (ROA), Return on Equity (ROE), and Earning Per Share (EPS) has a significant effect on stock prices. Partially Return on Equity (ROE) and Earning Per Share (EPS) have a significant effect on stock prices, while Return on Assets (ROA) have no significant effect on stock prices.
subject: Articles
  topic: section
subject: Return on Asset
  topic: keywords
subject: Return on Equity
  topic: keywords
subject: Earning per Share
  topic: keywords
subject: Stock Price
  topic: keywords
creator: Koming Melia Devina
creator: Ade Maharini Adiandari
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-06-17
publication date: 2024-06-17
starting page: 34
ending page: 46

Accrual Quality, Corporate Governance, and Performance
type: item
description: This study investigates the effect of accrual quality and corporate governance on performance. The company's performance is in proxy with an accounting base represented by asset return while the market base is represented by Tobin-q. using a sample of manufacturing companies included in the 100 companies with the largest capitalization according to IICD obtained 57 observations consisting of 19 companies per year from 2015-2017. This study used statistical analysis, using a purposive sampling method with multiple regression. It was found that corporate governance has a positive and significant influence on accounting performance, while the quality of accrual and corporate governance has a positive and significant influence on market performance.
subject: Articles
  topic: section
subject: Accrual quality
  topic: keywords
subject: Corporate governance
  topic: keywords
subject: Tobin-Q
  topic: keywords
subject: Performance
  topic: keywords
creator: Imam Nurcahyo Fambudi
creator: Etty Murwaningsari
rights: Copyright (c) 2024 Countable (Contemporary Business and Sustainability Science)
date: 2024-06-17
publication date: 2024-06-17
starting page: 75
ending page: 87