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ISSN: 2087-3735    frecuency : 4   format : Electrónica

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Volume 21 Number 3 Year 2018

13 articles in this issue 

Shafir Zaman

Investors need to have an idea about stock market before making investment whether the stock markets are efficient or not to take investment decision in stock market. For that reason, measurement of market efficiency of stock market bears significance to ... see more

Pags. 285 - 291  

Mohammed Meko,Kenenisa Lemie,Abel Worku

Life Insurance plays an important role to insure against lifetime uncertainty resulting for the mortality risk of individual. Even though the performance of insurance industry contributes to smooth operation of the nation’s economy, the industry in genera... see more

Pags. 293 - 302  

Maria Rio Rita,Sugeng Wahyudi

Various previous research has been conducted on the relationship between a cognitive bias and financing decisions by entrepreneurs. Besides that, it still needs to be examined whether a cognitive bias is related with SMEs performance through company finan... see more

Pags. 303 - 313  

Ahmad Dahlan Malik,Andi Zulfikar Darussalam,Yanuar Trisnowati

The purpose of this research is to know the performance and activity of UMKM in Gresik, East Java from maqasid syariah side, which based on the principle of maqasid syariah can give welfare (maslahah) to society wide. Therefore, whether the performance an... see more

Pags. 315 - 322  

Sri Mangesti Rahayu,Wita Ramadhanti

Two important issues for companies’ sustainability are corporate governance and intellectual capital. This research is intended to test the relation between corporate governance, intellectual capital and companies’ performance. This is a quantitative rese... see more

Pags. 323 - 332  

Rediyanto Putra,Sumadi Sumadi,Rahma Rina Wijayanti,Berlina Yudha Pratiwi,Oryza Ardhiarisca

This research was motivated by the implementation of Corporate Social Responsibility (CSR) activities at PT. Krakatau Steel, having suffered losses for five consecutive years. The objective of this study is to understand and prove the use of rhetorical co... see more

Pags. 333 - 350  

I Kadek Widhiadnyana,Ni Made Dwi Ratnadi

Financial distress is a phase of the decline in the financial condition experienced by a company before the bankruptcy or liquidation occurs. One of the causes of financial distress is the company’s operating losses, caused its operating cash flow to be n... see more

Pags. 351 - 360  

Agus Arwani

This research examines the IFRS  implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting... see more

Pags. 361 - 371  

Sunardi Sunardi,Hafid Aditya Pradesa

The existence of the common image that the management of the rural bank is  not yet professional because of some unethical practices are still happening. Rural bank that is well known for Indonesian people since its target markets are mostly in the r... see more

Pags. 373 - 377  

Pratystya Ika Wardhani,Abdul Mongid

The purpose of this research is to examine the right strategy in increasing production efficiency in Sharia commercial banks in Indonesia. This research was conducted in two stages of testing. The first stage is estimating the level of production efficien... see more

Pags. 379 - 389  

Baldric Siregar,Lilis Susanti

This research attempts to identify the determinants of budget forecast errors and explore the impact of the errors on the budget effectiveness. This study differs from the earlier studies such as including covering 90% of districts and cities, other studi... see more

Pags. 391 - 399  

Nadya Septi Nur Aini,Lutfi Lutfi

This study aims to examine the effect of risk perception, risk tolerance, overconfidence, and loss aversion on investment decision making. The sample in this study were workers in Surabaya and Jombang, East Java. There were 400 respondents taken using a q... see more

Pags. 401 - 413  

Rahmasari Ibrahim

The study aims to determine the effect of corporate governance structures: managerial ownership, institutional ownership, independent commissioners, board of commissioners’ size, and board of directors’ size on financial distress. It used the sample taken... see more

Pags. 415 - 422