13 articles in this issue
Ignatia Martha
Surabaya is the second largest city in Indonesia after Jakarta. As one of the growing metropolitan city, Surabaya has great potential for investors to invest and do business. The incoming investment can lead the economy towards a more modern and improve t... see more
Musran Munizu
This study attempts to investigate the effect of Information Technology (IT) on competitive advantage, especially food and beverage industry in South Sulawesi, Indonesia. The research used survey approach and the data were collected by questionnaire. The ... see more
Sri Hernita Barus,Sylvia Veronica Siregar
There has been an increasing interest in intellectual capital due to the shift from the economical aspect into knowledge and information management aspect. Currently, public firms in Indonesia are not required by accounting standards or law to disclose mo... see more
Eva Dwi Astutik,Surachman Surachman,Atim Djazuli
A capital market is any trade in securities which are called stock exchanges. In the capital market, the sellers and buyers meet in order to raise capital. More specifically, stock price used by investors is one of the important information before decidin... see more
Soni Agus Irwandi,Taufik Akbar
This research is a study of the behavior of the performance measurement strategy. Behavior is related to the participation of managers in setting performance goals that are measured in terms of financial and on-financial, that can affect managerial perfor... see more
Rudyanto Rudyanto
The purpose of this study is to examine the impact of the relationship between employee satisfaction and customer satisfaction, and also to examine the impact of both on a hospitality companys financial performance utilizing service-profit-chain framework... see more
Endang Ruswanti
This study examines the effect of materialism on fashion clothing and recreational shopper identity. This is done by a survey with the total sample of 71 respondents. It consists of 45 respondents male and 26 female; while 56 respondents earn more than 5 ... see more
Sri Palupi Prabandari,Puput Ichwatus Sholihah
This present study tries to raise the issue regarding the factors that influence the entrepreneurial spirit of the students of Graduate School. Regarding the finding on the indirect effect of Theory of Planned Behavior on the entrepreneurship through entr... see more
Firman Pribadi,Susanto Susanto
This research attempts to use Black-Schole-Merton (BSM) model based on market approach to predict default probability of publishing bank in Indonesia. This is done by using stock prices and financial report. In this effort, this study estimates the neutra... see more
M. Fakhri Husein,Galuh Tri Pambekti
Financial distress models need to be developed as a model of an early warning system. Such an effort is intended to anticipate the conditions that can lead to the bankruptcy of the company. This study aims to analyze the accuracy of the model of Altman, S... see more
Julio Hokky Sahputra,Taufik Hidayat
This research aims to test whether there is any motivation from the management to choose their accounting policy in recognizing actuarial gain (loss) related to the defined benefit plan between corridor method and full recognition through OCI method based... see more
Hansiadi Yuli Hartanto,Lisia Apriani
This study aims to determine what competencies are required when recruiting internal auditors. It is expected that the results of this study can be used as a guide for developing accounting curriculum related to internal audit. Beside, it can be used to d... see more
Junaidi Junaidi,Harun Pamungkas Apriyanto,Nurdiono Nurdiono,Eko Suwardi
This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a conditi... see more