7 articles in this issue
Zamruddin Hasid
Essentially, the implication of HTI in Indonesia and East Kalimantan province has a benefit to the front (forward) and backward for the economy. The impact to the front with the HTI will provide the raw material for the timber industry developments that a... see more
Nuruni Ika Kustini
The rising globalization era has demanded that the world should change from the old para- digms into the new one in every aspect, especially in marketing world. Nowadays, to win over the market share cannot not only do a business that relies on the functi... see more
Tjahjani Prawitowati
Performance appraisal system as part of human resource management tools for higher edu- cation institution plays an important role in motivating and increasing educators and sup- porting staffs performance. It is very valuable for higher education institu... see more
Amu Lanu A. Lingu
Credit Unions, in Indonesia, have well-developed and played an important role in supporting its members economic empowerment. In 2008, there were 33 Regional Coordinating Bodies of Credit Cooperation (BK3D) and one Central Office of Credit Cooperation (PU... see more
Alwan Sri Kustono
The income smoothing is a dimension of the accounts manipulation theme that has been at- tracting a great attention in the accounting literature. A goal of manipulation widely as- cribed to managers is the desire to smooth. Reported income, Income smoothi... see more
Bambang Agus Pramuka
Islamic banking industry has been growing more rapidly. Beside, the increasing number of Islamic banks force the Indonesian banking sector to be more competitive, which results in better performance and higher efficiency of the Islamic banking Industry. T... see more
Anis Chariri
This study is aimed is to understand a ritual in financial reporting practice of a single com- pany, and how institutional theory is useful to explain such ritual through institutionalized isomorphism. Ontologically, this study is built on a belief that f... see more