12 articles in this issue
Diza Dianeke Budi Prabowo,Dwi Suhartini
The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overco... see more
Syarifah Labibah,Abd. Jamal,Taufiq C. Dawood
There are some factors predicted tohave an effect on the countries’ economic devlopment. This study aimed to analyze the long-term and short-term effects of In-flation, Exchange Rate, and Foreign Economic Growth (the destination of the United States, Chin... see more
Yeyen Pratika,Salahudin Salahudin,Dicky Wisnu Usdek Riyanto,Titiek Ambarwati
Due to the technology development, the digital payment is becoming more attractive to consumers. This type of payments provides an easy way for consumers to meet their needs. Pay later is currently one of the most attractive digital payments in Indonesia.... see more
Shindy Shindy,Evo Sampetua Hariandja
This research tries to examine the factors influencing the positive word of mouth of Indonesian’s consumer towards fashion brand. The factors studied include brand credibility and brand-self connection as independent variables, brand-self connection and b... see more
Cliff Oliver Winoto,Senny Harindahyani
Audit failure practices have been the headlines in the past decade. At the same time, auditing is associated with high stress and over-timed work. However, a concern regarding the importance of audit quality rises nowadays. This research aims to find the ... see more
Emma Yulianti,Margono Setiawan,Surachman Surachman,Dodi Wirawan Irawanto
Previous literatures have described the influence of ethical leadership on employees’ outcomes. However, many researchers have not yet revealed the mechanism of this effect. Previous research has found that cultural and social factors influence leader-shi... see more
Ribut Prasetyo,Dian Alfia Purwandari,Tantri Yanuar Rahmat Syah
The need for public services is currently increasing both in quantity and quality. In public service, employees need high job satisfaction because if they are satisfied with their work, they will be happy to do their duties and obligations to provide good... see more
Enyew Mulu Zelie
The COVID-19 pandemic hit the world’s economy and created significant risks from which many sectors, including the healthcare sector, are adversely affected. This study is aimed to evaluate the reliability of internal control systems in healthcare organiz... see more
Dekeng Setyo Budiarto,Ervana Vivianti,Rani Eka Diansari
Even though they have a considerable contribution to economic growth, MSMEs have various business sustainability problems. This study aims to test whether e-commerce, information technology, business network affects performance. Besides, this study also e... see more
Eha Nugraha,Veranda Aga Refmasari,Alif Ilham Akbar Fatriansyah
This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and Ma... see more
Ali Mursid
Abstract This study aims to investigate the effects of positive and negative sentiment on impulsive buying behavior among Indonesia people based on the theory of stimulus organism response (S-O-R). First, it examines how COVID-19 information, information ... see more
I Made Sindhu Yoga,Ni Putu Silka Triami
E-commerce is one of the information technologies that influence consumer behavior. Generation X is characterized by a higher internet adoption rate than the previous generation. As digital immigrants, this generation behavior toward using e-commerce... see more