8 articles in this issue
Rawdha AlMarar,Amani Alkhodari,Dina Y. Atia,Satti Mohamed,Raed M Shubair
Following the global outbreak of COVID-19 pandemic, work is no longer being conducted in the traditional manner. This has created pressure on businesses to shift into a mode of remote working in order to avoid severe disruption. The United Arab Emirates (... see more
Ita Febrianti,Novita Novita
COSO’s Enterprise Risk Management (ERM) is considered to increase the added value of the firm. This study's primary purpose is to discuss the implementation of the COSO’s ERM framework on agricultural startup in supporting the achievement of the SDGs pill... see more
Aisha Hanif,Nur Ravita Hanun,Rizki Eka Febriansah
Stocks are one of the popular investment instruments traded in the capital market. The popularity of stock purchase has developed along with the massive financial literacy movement. However, the massiveness of this movement must be balanced with knowledge... see more
Damar Kristanto,M. Nilzam Aly,Bambang Suharto,Rahmat Yuliawan,Aji Akbar Firdaus
The COVID-19 pandemic has disrupted many aspects of normal social life. The community is required not to leave the house too much if it is not necessary. Often during times of independent isolation or in personal cases, people are afraid to leave the hous... see more
Umi Faricha Bascha,Adiana Mutamsari Witaningrum,Dwi Setiani Sumardiko,Dian Yuli Reindrawati
The Covid-19 pandemic has affected tourism sectors, for example, resulting in social restrictions and travel restrictions. The declining number of tourists visiting tourist destinations has impacted cities for tourists including Surabaya. This paper aimed... see more
Imam Agus Faisol,Tito IM. Rahman Hakim
This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this stu... see more
M. Muzanni,Indah Yuliana
This study aims to determine whether there is a difference in the prediction results between the Altman, Springate, and Zmijewski models and the most accurate prediction model for predicting the bankruptcy of retail companies in Indonesia and Singapore. T... see more
Ajibola Abdulrahamon Ishola,Akeem Adekunle Kenku,Olufunmilayo Adedayo
Fraud is an ever-growing problem for financial institutions in Nigeria, with criminals using a wide variety of methods. Unfortunately, employees were fingered in most of these fraudulent activities. Previous studies focused on contextual and organizationa... see more