11 articles in this issue
Anis Chariri
Integrated reporting is considered as the new format of financial reporting that provides users with more comprehensive and concise information. However, the format of integrated reporting is still developing that lead companies implementing integrated re... see more
Nila Bilqis Maharani,Faisal Faisal
This study tests the relationship between intellectual capital and corporate financial performance of Indonesian companies. 63 companies of six industrial sectors listed on Bloomberg Database in 2015-2017 were selected as a sample. The descriptive statist... see more
Pupung Purnamasari,Indah Umiyati
Penelitian ini bertujuan untuk melihat variasi asymmetric cost behavior berdasarkan pilihan strategi perusahaan. Penelitian dilakukan pada perusahaan yang terdaftar di BEI kecuali perusahaan yang bergerak pada industry keuangan. Dengan mengunakan periode ... see more
Hafiez Sofyani,Ietje Nazaruddin
Fenomena rendahnya kinerja para dosen di banyak universitas di Indonesia menyebabkan inisiasi beberapa universitas untuk mengembangkan sistem pengukuran kinerja dosen (SPKD). Hingga saat ini, penelitian yang mengkaji dampak penerapan SPKD terhadap kinerja... see more
Devi Febrianti,Bambang Hariadi,Zaki Baridwan
The study aims to analyze behavioral aspects, especially individual factors that influence the use of SIMDA using the Technology Acceptance Model theory (TAM). The population in this study were all financial managers in all Organisasi Perangkat Daerah (OP... see more
Ersa Tri Wahyuni,Ajie Kristanto
Small commercial banks and large rural banks or Bank Perkreditan Rakyat (BPR) are comparable in terms of the services they offer and their capital. However, they have to use different accounting standards. Small commercial banks apply SAK and implement PS... see more
Edi Edi,Santi Yopie
This research aims at analyze the effects of management ability to earning quality that is measured by restatement, earning persistence, and accrual quality. The objective of this research is to examine how far the capabilities of firm’s management can ma... see more
Wahyu Puspita Maharani,Evy Rahman Utami
This study aims to analyze the effect of institutional ownership towards executive compensation mediated by company performance. This study used manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017 as the sample. The ... see more
Muhammad Madyan,Harlina Meidiaswati,Nugroho Sasikirono,Muhammad Hadyan Herlambang
This study is conducted to examine the effect of family share ownership on the dividend policy of manufacturing companies in the Indonesia Stock Exchange (IDX). In this study, we also examine the moderating effect of institutional ownership on the relatio... see more
Endang Dwi Wahyuni,Guntur Kumar Mubaroq,Sri Wahjuni Latifah
This study aims to describe the application of E-Village Budgeting System at Genteng Wetan Village based on Banyuwangi Regent Regulation No. 15 of 2015 about Village Finance Management. And analyze the effectiveness of E-Village Budgeting System Based on ... see more
Djoko Sigit Sayogo
Social media has grown remarkably and transform the communication mechanism. This recent advent of social media has escalated the hope of better and increase quality of users’ participation. This paper thus studies the impact of the determinants of social... see more