Count : Journal of Accounting, Business and Management

Articles

• STRATEGY FOR UTILIZING DIGITALIZATION TECHNOLOGY AND INNOVATION IN DRIVING SALES GROWTH OF CULINARY MSMES IN KENDAL REGENCY

  Lusy Dwi Aprilliani,  Program Studi Manajemen, Universitas Sains dan Tekonologi Komputer Kendal,  Indonesia

  Dewi Widyaningsih,  Program Studi Manajemen, Universitas Sains dan Tekonologi Komputer Kendal,  Indonesia

  https://orcid.org/0000-0001-7729-9045

  Myra Andriana,  Program Studi Manajemen, Universitas Sains dan Tekonologi Komputer Kendal,  Indonesia

  88 ~ 104

  DOI : https://doi.org/10.61677/count.v4i2.1059
  

  • PDF  This article have been read 126 times,  downloaded 71 times
  • SIMILARITY  This article have been read 126 times,  downloaded 29 times

• INCOME SHOCK, ASSET DAMAGE, AND LOCAL MARKET PRICE RESPONSE ON POST-FLOOD HOUSEHOLD CONSUMPTION PATTERN CHANGE: A PLS-SEM STUDY OF COASTAL COMMUNITIES IN LANGSA CITY, INDONESIA

  Rico Syahputra,  Faculty of Economics and Business, Universitas Samudra,  Indonesia

  Imam Gunanjar,  Faculty of Economics and Business, Universitas Samudra,  Indonesia

  Rahmat Maulidan,  Faculty of Economics and Business, Universitas Samudra,  Indonesia

  Muhammad Ridwan Verinanda,  Faculty of Economics and Business, Universitas Samudra,  Indonesia

  105 ~ 121

  DOI : https://doi.org/10.61677/count.v4i2.1065
  

  • PDF  This article have been read 109 times,  downloaded 73 times
  • SIMILARITY  This article have been read 109 times,  downloaded 30 times

• ANALYSIS OF FINTECH IMPLEMENTATION AND THE PENTUPLE BOTTOM LINE ON MSME BUSINESS SUSTAINABILITY IN LANGSA CITY

  Muh Rifai Arsyad,  Accounting, Universitas Samudra,  Indonesia

  Abdur Rahman Hakim,  Accounting, Universitas Samudra,  Indonesia

  Ade Faujiah Putri,  Accounting, Universitas Samudra,  Indonesia

  122 ~ 141

  DOI : https://doi.org/10.61677/count.v4i2.1070
  

  • PDF  This article have been read 85 times,  downloaded 59 times
  • SIMILARITY  This article have been read 85 times,  downloaded 25 times

• ANALYSIS OF THE IMPACT OF FLASH FLOODS AND INFLATION ON SUSTAINABLE DEVELOPMENT GOAL 8 (SDG 8) IN LANGSA CITY

  Haprila Putri Giantama,  Accounting, Universitas Samudra,  Indonesia

  Muhammad Daffa Z,  Accounting, Universitas Samudra,  Indonesia

  Winda Rahmadhani,  Accounting, Universitas Samudra,  Indonesia

  Karmila Br Tarigan,  Accounting, Universitas Samudra,  Indonesia

  142 ~ 165

  DOI : https://doi.org/10.61677/count.v4i2.1076
  

  • PDF  This article have been read 70 times,  downloaded 60 times
  • SIMILARITY  This article have been read 70 times,  downloaded 25 times

• BLOCKCHAIN-ENABLED SUPPLY CHAIN GOVERNANCE FOR MSME MARKET INTEGRATION: A DIGITAL TRANSFORMATION MODEL FOR MODERN RETAIL DISTRIBUTION

  Rizky Wahyu Hadiyana,  Department of Informatics Management, Politeknik PGRI Banten,  Indonesia

  Heny Fitriani,  Department of Public Sector Human Resource Management, Politeknik PGRI Banten,  Indonesia

  Yoyo Subagio,  Department of Informatics Management, Politeknik PGRI Banten,  Indonesia

  Rizaldy Khair,  Department of Information Systems, Universitas Muhammadiyah Sumatera Utara,  Indonesia

  166 ~ 181

  DOI : https://doi.org/10.61677/count.v4i2.1001
  

  • PDF  This article have been read 73 times,  downloaded 54 times
  • SIMILARITY  This article have been read 73 times,  downloaded 32 times

• THE EFFECT OF ESG DISCLOSURE, CAPITAL INTENSITY, AND SALES GROWTH ON TAX AVOIDANCE PRACTICES IN INDONESIA’S ENERGY SECTOR COMPANIES

  Intan Puspitasari,  Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura,  Indonesia

  Sari Rusmita,  Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura,  Indonesia

  Muhsin,  Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura,  Indonesia

  182 ~ 196

  DOI : https://doi.org/10.61677/count.v4i2.1072
  

  • PDF  This article have been read 119 times,  downloaded 83 times
  • SIMILARITY  This article have been read 119 times,  downloaded 35 times

• THE EFFECT OF NET FOREIGN BUY/SELL, FREE FLOAT, AND STOCK VOLATILITY ON STOCK RETURNS IN COMPANIES THAT ARE CONSISTENTLY LISTED IN THE LQ45 INDEX FOR THE PERIOD 2022–2025

  Muhammad Faqih Ramadhan,  Sharia Financial Management Program, Faculty of Islamic Economics and Business, Sunan Kalijaga State Islamic University,  Indonesia

  Rizaldi Yusfiarto,  Sharia Financial Management Program, Faculty of Islamic Economics and Business, Sunan Kalijaga State Islamic University,  Indonesia

  197 ~ 217

  DOI : https://doi.org/10.61677/count.v4i2.1086
  

  • PDF  This article have been read 40 times,  downloaded 32 times
  • SIMILARITY  This article have been read 40 times,  downloaded 18 times

• THE EFFECT OF FINANCIAL TECHNOLOGY AND DIGITAL MARKETING ON THE SUSTAINABILITY OF CULINARY MSMEs IN PONTIANAK CITY

  Resti Siswanti Ningsih,  Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura,  Indonesia

  Tiya Nurfauziah,  Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura,  Indonesia

  Djunita Permata Indah,  Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura,  Indonesia

  218 ~ 231

  DOI : https://doi.org/10.61677/count.v4i2.1098
  

  • PDF  This article have been read 44 times,  downloaded 18 times
  • SIMILARITY  This article have been read 44 times,  downloaded 10 times

• THE EFFECT OF PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO, AND SHARIA SUPERVISORY BOARD ON THE FINANCIAL PERFORMANCE OF ISLAMIC COMMERCIAL BANKS IN INDONESIA, 2020–2025

  Abdur Rahman Hakim,  Accounting Study Program, Faculty of Economics and Business, Universitas Samudra,  Indonesia

  Zulhilmi,  Accounting Study Program, Faculty of Economics and Business, Universitas Samudra,  Indonesia

  Muh Rifai Arsyad,  Accounting Study Program, Faculty of Economics and Business, Universitas Samudra,  Indonesia

  232 ~ 244

  DOI : https://doi.org/10.61677/count.v4i2.1104
  

  • PDF  This article have been read 16 times,  downloaded 17 times
  • SIMILARITY  This article have been read 16 times,  downloaded 14 times

• THE EFFECT OF PERCEIVED USEFULNESS AND SOCIAL INFLUENCE ON BEHAVIORAL INTENTION IN THE USE OF SOCIAL COMMERCE AMONG GENERATION Z IN LANGSA CITY

  Nova Novitasari,  Digital Business Study Program, Faculty of Economics and Business, Universitas Samudra,  Indonesia

  Rahmat Maulidan,  Management Study Program, Faculty of Economics and Business, Universitas Samudra,  Indonesia

  Muhammad Daffa Zulfikar,  Management Study Program, Faculty of Economics and Business, Universitas Samudra,  Indonesia

  Sri Indah Lestari,  Management Study Program, Faculty of Economics and Business, Universitas Samudra,  Indonesia

  245 ~ 259

  DOI : https://doi.org/10.61677/count.v4i2.1106
  

  • PDF  This article have been read 34 times,  downloaded 8 times
  • SIMILARITY  This article have been read 34 times,  downloaded 17 times

• THE ROLE OF LIVELIHOOD CAPITAL IN INCREASING COMMUNITY INCOME THROUGH SUSTAINABLE RURAL TOURISM DEVELOPMENT IN KAMPOENG LAMA TOURISM VILLAGE

  Aji Prabowo,  Department of Entrepreneurship, Institut Bisnis dan Komputer Indonesia,  Indonesia

  Montaris Silaen,  Department of Management, Institut Bisnis dan Komputer Indonesia,  Indonesia

  Desyana Putri,  Department of Accounting, Universitas Samudra,  Indonesia

  260 ~ 278

  DOI : https://doi.org/10.61677/count.v4i2.1023
  

  • PDF  This article have been read 92 times,  downloaded 45 times
  • SIMILARITY  This article have been read 92 times,  downloaded 19 times

• THE EFFECTS OF EXPERIENTIAL MARKETING, SOCIAL MEDIA MARKETING, AND DESTINATION IMAGE ON TOURISTS’ VISIT INTENTION IN POST-FLOOD COASTAL ECOTOURISM IN LANGSA CITY

  Muhammad Ridwan Verinanda,  Bisnis Digital, Fakultas Ekonomi dan Bisnis, Universitas Samudra,  Indonesia

  Rico Syahputra,  Bisnis Digital, Fakultas Ekonomi dan Bisnis, Universitas Samudra,  Indonesia

  Adam Oberai,  Bisnis Digital, Fakultas Ekonomi dan Bisnis, Universitas Samudra,  Indonesia

  279 ~ 299

  DOI : https://doi.org/10.61677/count.v4i2.1042
  

  • PDF  This article have been read 179 times,  downloaded 51 times
  • SIMILARITY  This article have been read 179 times,  downloaded 29 times

• ANALYSIS OF THE IMPLEMENTATION OF BLUE ACCOUNTING IN SUPPORTING ACCOUNTABILITY OF MARINE RESOURCE MANAGEMENT IN WEST KALIMANTAN

  Haini Rastika,  Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura,  Indonesia

  Helisa Noviarty,  Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura,  Indonesia

  Ira Grania Mustika,  Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura,  Indonesia

  300 ~ 311

  DOI : https://doi.org/10.61677/count.v4i2.1111
  

  • PDF  This article have been read 86 times,  downloaded 54 times
  • SIMILARITY  This article have been read 86 times,  downloaded 22 times

• AN ANALYSIS OF MARKET REFLEXIVITY AND VOLATILITY IN THE FORMATION OF ASSET BUBBLES IN THE JAKARTA ISLAMIC INDEX: A PERSPECTIVE ON THE PROHIBITION OF GHARAR

  Sulkhan Muzaki,  Sharia Financial Management Program, Faculty of Islamic Economics and Business, Sunan Kalijaga State Islamic University,  Indonesia

  Rizaldi Yusfiarto,  Sharia Financial Management Program, Faculty of Islamic Economics and Business, Sunan Kalijaga State Islamic University,  Indonesia

  312 ~ 332

  DOI : https://doi.org/10.61677/count.v4i2.1034
  

  • PDF  This article have been read 94 times,  downloaded 63 times
  • SIMILARITY  This article have been read 94 times,  downloaded 30 times

• COMPANY FINANCIAL PERFORMANCE: THE ROLE OF CAPITAL STRUCTURE, RENTABILITY, AND LIQUIDITY IN FOOD AND BEVERAGE MANUFACTURING SUBSECTOR COMPANIES FOR THE 2022-2024 PERIOD

  Erny Amriani Asmin,  Management Study Program, Faculty of Economics and Business, Djuanda University,  Indonesia

  Awa,  Management Study Program, Faculty of Economics and Business, Djuanda University,  Indonesia

  Fina Aprilia,  Management Study Program, Faculty of Economics and Business, Djuanda University,  Indonesia

  323 ~ 339

  DOI : https://doi.org/10.61677/count.v4i2.997
  

  • PDF  This article have been read 58 times,  downloaded 37 times
  • SIMILARITY  This article have been read 58 times,  downloaded 12 times

• THE EFFECT OF RESOURCE MANAGEMENT, PROGRAM PLANNING, AND PROGRAM MONITORING ON THE ECONOMIC EMPOWERMENT OF THE COMMUNITY (UMMAH) THROUGH MOSQUE-BASED MICROENTERPRISE PROGRAMS

  Triza Gunawan,  Magister Manajemen, Muhammadiyah Makassar,  Indonesia

  Muhammad Najib Kasim,  Magister Manajemen, Muhammadiyah Makassar,  Indonesia

  Ahmad AC,  Magister Manajemen, Muhammadiyah Makassar,  Indonesia

  Abbas Baco Miro,  Magister Manajemen, Muhammadiyah Makassar,  Indonesia

  A. Ifayani Haanurat,  Magister Manajemen, Muhammadiyah Makassar,  Indonesia

  340 ~ 364

  DOI : https://doi.org/10.61677/count.v4i2.1131
  

  • PDF  This article have been read 26 times,  downloaded 11 times
  • SIMILARITY  This article have been read 26 times,  downloaded 17 times

• HOW LEADERSHIP SHAPES EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF ORGANIZATIONAL CULTURE

  Setyaasih,  Management Study Program, Faculty of Economics, Mayjen Sungkono University Mojokerto,  Indonesia

  Ratna Agustina,  Management Study Program, Faculty of Economics, Mayjen Sungkono University Mojokerto,  Indonesia

  Harjo Lukito,  Management Study Program, Faculty of Economics, Mayjen Sungkono University Mojokerto,  Indonesia

  Anna Kridaningsih,  Management Study Program, Faculty of Economics, Mayjen Sungkono University Mojokerto,  Indonesia

  Nurus Sabani,  Management Study Program, Faculty of Economics, Mayjen Sungkono University Mojokerto,  Indonesia

  401 ~ 417

  DOI : https://doi.org/10.61677/count.v4i2.1115
  

  • PDF  This article have been read 18 times,  downloaded 4 times
  • SIMILARITY  This article have been read 18 times,  downloaded 4 times

• GREEN MSMEs: BUSINESS TRANSFORMATION THROUGH THE CONCEPTS OF ECO-ADOPTER, ECO-ENTREPRENEUR, AND ECO-INNOVATOR ON MSME SUSTAINABILITY

  Wiwiek Kusumaning Asmoro,  Accounting Department, Politeknik Negeri Malang,  Indonesia

  Novie Astuti Setianingsih,  Accounting Department, Politeknik Negeri Malang,  Indonesia

  Eti Putranti,  Accounting Department, Politeknik Negeri Malang,  Indonesia

  Atik Tri Andari,  Accounting Department, Politeknik Negeri Malang,  Indonesia

  Hanifah Puspita Sari,  Accounting Department, Politeknik Negeri Malang,  Indonesia

  Fitria Nur Hamidah,  Accounting Department, Politeknik Negeri Malang,  Indonesia

  418 ~ 437

  DOI : https://doi.org/10.61677/count.v4i2.1105
  

  • PDF  This article have been read 18 times,  downloaded 4 times
  • SIMILARITY  This article have been read 18 times,  downloaded 4 times

• BLOCKCHAIN-BASED TRACEABILITY GOVERNANCE MODEL FOR ENHANCING SUPPLY CHAIN TRANSPARENCY AND DIGITAL AUDITABILITY OF LOCAL RETAIL PRODUCTS

  Amalia Hanifa,  Department of Informatics Management, Politeknik LP3I Kampus Padang,  Indonesia

  Abrar Hadi,  Department of Informatics Management, Politeknik LP3I Kampus Padang,  Indonesia

  Irwanto,  Department of Business Administration, Politeknik LP3I Medan,  Indonesia

  Rizaldy Khair,  Department of Information System, Universitas Muhammadiyah Sumatera Utara,  Indonesia

  438 ~ 452

  DOI : https://doi.org/10.61677/count.v4i2.999
  

  • PDF  This article have been read 18 times,  downloaded 6 times
  • SIMILARITY  This article have been read 18 times,  downloaded 4 times

• A RISK MANAGEMENT AND TECHNOLOGY READINESS LEVEL-BASED FINANCING FEASIBILITY MODEL FOR DISASTER AFFECTED MSMEs

  Lidyana Dinda,  Department of Financial Analysis, Politeknik Kutaraja,  Indonesia

  Yudiansyah Shaleh,  Department of Financial Analysis, Politeknik Kutaraja,  Indonesia

  Daudy Sukma,  Department of Public Sector Financial Management, Politeknik Kutaraja,  Indonesia

  Desy Puspita,  Department of Public Sector Financial Management, Politeknik Kutaraja,  Indonesia

  453 ~ 470

  DOI : https://doi.org/10.61677/count.v4i2.971
  

  • PDF  This article have been read 15 times,  downloaded 8 times
  • SIMILARITY  This article have been read 15 times,  downloaded 5 times