13 articles in this issue
Benny Budiawan Tjandrasa
Governments sell bonds to finance their budget. The investors willing to buy government bonds because of the yield they will get, but on the other hand if government bond yields is too high it would burden the state in paying the interest due. Vario... see more
Dewanti Cahyaningsih,Irwan Trinugroho
We extend the study of Trinugroho et al. (2015) by focusing on the effect of human development on banking development and the moderating effect of the quality of local government on the link between human development and banking development. We use unique... see more
Ima Amaliah,Tasya Aspiranti
The purpose of this study is to identify potential retail state sukuk as part of state bonds that are used to replace foreign debt and lower the government's budget deficit. This study is important because the government's budget deficit continues to rise... see more
Luh Putu Gina Gisella,Dony Abdul Chalid
Indonesia also have experienced the practice of Merger and Acquisition (M & A) transaction, like other parts of the world. This study aims to see if there are abnormal returns for the acquirer companies in M&A transactions that occurred in Ind... see more
Susi Retna Cahyaningtyas,Elin Erlina Sasanti,Wahidatul Husnaini
The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each... see more
Herizon Chaniago,Harry Widyantoro
The RBBR Model is a risk-based bank rating model. First of all, this study was conducted to find a model that can be used for predicting bank soundness and the level of bank health especially the Regional Development Banks (BPD) in Indonesia. Secondly, it... see more
Rita Yuliana,M Nizarul Alim
This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing produ... see more
Dian Palupi,Bambang Hadi Santoso
This study aimed to examine the effect of gender on entrepreneurship intention through attitude as a mediating variable of entrepreneurship, subjective norms, and perceived behavior controls, and their implications. The sample of this research consisted o... see more
Carolina Novi Mustikarini
This study examined the effect of entrepreneurial action for the performance of the next generation using the sample of students who joined the Family Business Community. In this study, there is a high contribution given by the role of entrepreneurs... see more
Evan Stiawan,Tantri Yanuar Rahmat Syah
This research’s goal is to measure the influence of promotional benefit towards buying intention moderated the brain’s tendency of consumers. The object of this research is the consumers whom ever bought a mobile phone. The purpose of this research is to ... see more
Stevanus Pratama Suwito,Meidiahna Kusuma,Gamaliel Waney
Most people see catfish as an unhygienic fish, so less people want to consume it. In fact, catfish has better nutrition compared to Gourami. Therefore, catfish producers need to educate people. The purpose of this research is to design customer education ... see more
Peni Nugraheni,Ristina Wijayanti
The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownersh... see more
Rozmita Dewi YR,Irfan Ariandi
The objectives of this research are to analyze the effect of internal control and anti-fraud awareness on the fraud prevention in inter-governmental organization. Fraud prevention is devoted in the procurement process. This study used internal control and... see more