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ISSN:    frecuency : 4   format : Electrónica

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Volume 5 Number 1 Year 2021

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

Pags. 1 - 17  

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

Pags. 18 - 36  

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

Pags. 37 - 50  

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

Pags. 51 - 59  

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

Pags. 60 - 70  

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

Pags. 71 - 80  

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

Pags. 81 - 93  

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

Pags. 94 - 110