13 articles in this issue
Abdul Rakhman Laba
This study attempts to investigate the effect of innovation, cost strategy and delivery system on the quality and flexibility in achieving high firms performances in foods and drinks industry. This research was undertaken in Makassar on 120 firms which ar... see more
Ang Swat Lin Lindawati
Entrepreneurship is essentially a knowledge problem. The cognitive underpinnings of entrepreneurship are the heart of the problem. Entrepreneurs rely on different types of knowledge when identifying and developing profit opportunities through their entrep... see more
Dihin Septyanto,MF. Arrozi Adhikara
This study tests the benefits of investment in financial information, sophisticated and rational attitude, and risk preferences of investors on utility maximization in investment decision-making process. This study is clear causality with the survey on th... see more
Saban Echdar
Small and Medium Enterprises (SMEs) can expand employment and provide economic contribution to economic development, and increase public incomes as well as boost economic growth. Thus, they play a role in achieving national economic stability. However, th... see more
Meutia Karunia Dewi,Achmad Sudjadi,Wiwiek Rabiatul Adawiyah
This research tested the effect of emotional intelligence (EI) on job satisfaction (JS), with positive affect (PA) and negative affect (NA) as mediators and organizational learning capability (OLC) as a moderator. Respondents of this research are 132 sale... see more
Suci Paramitasari Syahlani,Bernardinus Maria Purwanto,Mujtahidah Anggrian Ummul Muzayyanah
Some manufacturers have strengthened promotion by including the third party reviews on leaflet in the product packaging to gain a better market response. Third Party Organization (TPO) endorsers in rational appeal advertisement did not perform well compar... see more
Dewi Tri Wijayati
PLN (State-owned Electricity Company) in North Surabaya area are demanded to always improve their services to the public. The service improvement needs to be done for the electrical energy needs of the community that is always increasing. The leaders are ... see more
HMA Rasyid HS Umrie,Yuliani Yuliani
The purpose of this study is to obtain empirical evidence of the influence between the ownership structure and innovation on firm value, funding decisions as mediation of ownership structure and innovation influence on firm value. The populations of this ... see more
Indra Satya Prasavita Amertha,I Gusti Ketut Agung Ulupui,I Gusti Ayu Made Asri Dwija Putri
The inconsistency of the results in previous studies related to the relationship of firm size and leverage on earnings management practices is still interesting. In contrast to the previous studies, this study is not merely to determine the effect of firm... see more
Zumratul Meini,Sylvia Veronica Siregar
There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchang... see more
Septarina Prita Dania Sofianti,Unti Ludigdo,Gugus Irianto
This research aims to analyze the insight of practitioners, academicians, and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. It also analyzes the difference of practitioners, acade... see more
Intiyas Utami,Sutarto Wijono
Auditing is a process to verify financial statements that require a high degree of professional skepticism from auditors. However, auditors individually have cognitive limitation in processing information. Overall assessment potentially leads to halo effe... see more
Titis Puspitaningrum Dewi Kartika,Joicenda Nahumury
In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager becoming different or can be manip... see more