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Volume 6 Number 1 Year 2022

11 articles in this issue 

Faiz Azizah,Nanik Wahyuni

This study aims to portray whether the results of remote auditing practices using simple facilities can meet auditing standards and are able to convince auditors of management's assertions. Qualitative esearch method employed using a case study approach, ... see more

Pags. 1 - 16  

Muhamad Umar Mai

This study examines the life cycle model of dividends (LCMD) of the banking sector on the Indonesia stock exchange (IDX) for the period 2005-2020, using secondary data analyzed by logistic regression. Results indicate that the dividend policy of banking s... see more

Pags. 17 - 30  

Beatrix Yunarti Manehat,Yolinda Yanti Sonbay,Viany Cecilia Pah

This study aims to portray matching concept in an indigenous culture in a death ceremony, namely faken, its meaning, and the basis for its determination in the Uma Duakun Fauleon Tribe, Belu-NTT. The transcendental phenomenology method was employed in thi... see more

Pags. 31 - 42  

Annisa Wulandari,Dina Indriana,Arya Aji Aditya

The purpose of this study is to investigate the relationship between knowledge management sharing (KMS) and green process innovation (GPI) to corporate sustainable development (CSD). This quantitative study employed ordinary least squares regression techn... see more

Pags. 43 - 52  

Ismayantika Dyah Puspasari,Sudarmiatin Sudarmiatin,Agus Hermawan

 The purpose of this study is to analyze how the financial pattern of a small business, namely Aquarimba, which once earned a large income in each of its exports and then went bankrupt with a minus financial position, re-started its business until it... see more

Pags. 53 - 62  

Atik Djajanti,Berna Ratnasari,Pamela Magdalena

This study aims to analyze the board of commissioners's characteristics, firm size, and capital structure on the value of public companies in Indonesia. The novelty of this research liest in proving the activeness of the commissioners in implementing the ... see more

Pags. 63 - 74  

Silvi Octavia,Anik Kusmintarti,Bambang Budiprayitno

This study aims to analyze investment decisions, funding decisions, and dividend policies on firm value. The method used is multiple linear regression using 35 samples of the food and beverage industry. This study finds that investment decisions and fundi... see more

Pags. 75 - 80  

Imelda Sinaga,Victoria Ari Palma Akadiati,Birgita Neysa Naomi Efrem Mentari

The aim of this research is to re-investigate the trend of the impact of the restatement on financial statements. The research method employed was logistic linear regression. There is a significant effect on KAP Big 4, CEO turnover, CR, and internal contr... see more

Pags. 81 - 88  

Wa Ode Rayyani,Basri Basir,Abdul Thalib

This study seeks to reveal the meaning and manifestation of the value of kamalamputan in village financial management. This research is in the realm of a qualitative paradigm with ethnography as the knife of analysis. Data was collected using depth interv... see more

Pags. 89 - 100  

Ali Djamhuri,I Dewa Kristiantari,Husnul Hatimah

This research is conducted in order to examine the relationship between Total Quality Management (TQM) practices, market orientation, company performance and the external environment. Questionnaires were distributed to collect data to 52 managers and supe... see more

Pags. 101 - 112  

Riana Mayasari

This study aimed to determine the effect of internal control on the financial reports quality. This research method was quantitative descriptive. Data were collected   using documentation and literature study. This study used purposive samp... see more

Pags. 113 - 122