11 articles in this issue
Isnanda Zainur Rohman
AbstractTourism is an industry which has a potential significant role in economic growth around the world. Indonesia is a country which also prepares for a world class tourism industry. In this country, there is a UNESCO world heritage site named Prambana... see more
Pandu Adi Cakranegara
The bank, like any other business entity, is an entity established for profit. There are risks involved to increase profit. The higher the yield to be obtained, the consequence is more increased the risk is borne. However, the banking industry is differen... see more
Andian Ari Istiningrum,Laily Maudy Munandar,_ Sono
Company Z had an inventory of fast moving spare parts where the demand pattern for these spare parts fluctuated every month and there were several months in which the demand was zero. In addition, company Z did not have a safety stock for these spare part... see more
Ita Salsalina Lingga,Endah Purnama Sari Eddy,Nunik Lestari Dewi,Clairine Agelica Riona Saputra
AbstractThis study aims to examine the impact of taxpayer’s intention toward using e-filing on actual e-filing usage. This research model based on theory of planned behavior that analyze behavioral attitude, subjective norm and perceived behavioral contro... see more
Santy Setiawan,Rapina .,Yenni Carolina,Kevan Hidayat
Since 2020, the Covid-19 pandemic has affected the Indonesian economy and the company's going concern. Therefore, the purpose of this study is to examine the factors that influence an auditor to issue a going concern opinion about a company, particularly ... see more
Eugine Tafadzwa Maziriri,Knowledge Mutodi,Tinashe Chuchu
This paper investigates the link between real exchange rate misalignment and Southern African countries' economic growth. The study used panel data for 16 Southern African countries over 17 years. Generalized methods of moments (GMM) was applied to analyz... see more
Naurah Tsabitah,Rila Anggraeni
The fashion industry is one of the sectors in the creative economy. In 2019, the Indonesian Ministry of Industry revealed that the clothing industry recorded the largest export value. Therefore, business activists are competing to create local fashion bra... see more
Defri Ramadan Wardiansyah,Nur Khusniyah Indrawati
The presence of financial technology that often offers and discounts impacting on individual consumptive attitudes, which often makes individuals experience a condition of a financial deficit. This study aims to analyze the effect of financial knowledge, ... see more
Vijayanand S,Logesh Kumar S
Customer satisfaction is now taking as a core issue in all the service oriented sectors and especially, banking institutions have considered this as a base point due to heavy competition and proffering higher services through digital and electronic mode. ... see more
Devi Wahyu Utami,Hanung Eka Atmaja,Heni Hirawati
Predictions of financial distress has a central role for the company's going concern aspects. This research aims to empirically prove the role of profitability, leverage and liquidity in financial distress. The research population comprised all companies ... see more
Titi Laras,Bambang Jatmiko,Fransiskus Joki Hartono Tri Nugroho
UU No. 12 of 2012 concerning Higher Education, discusses universities that are formed and managed on a non-profit basis, called private universities. The difference between public and private, only the founders and managers, for the form of both are simil... see more