10 articles in this issue
Amelia Amelia,Tri Diana
Abstract: The research aims to analyze the effect of fiscal balance fund on income inequality in West Kalimantan by considering spatial inter-relationships between existing districts/cities. The study showed that the Spatial Durbin Model with fixed e... see more
Rahimah Bawai,Hermala Kusumadewi
Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Award... see more
Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The population... see more
Risma Wira Bharata,Eko Suwardi,Mimin Nur Aisyah
Abstract: This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six questions ... see more
Agung Masyad Fawzi,Sunarti Sunarti
Abstract: This study investigated the influence of financial ratios on company’s performance in Malaysia and Indonesia F&B industry period 2011 – 2018. The samples generated 37 F&B companies and 12 F&B companies listed on Bursa Malaysia a... see more
Dedi Rusdi,Indri Kartika,Maya Indriastuti
Abstract: This study examined the role of good corporate governance and investment opportunity set in maintaining firm performance. This study's sample population comprised 240 manufacturing companies listed on the Indonesia Stock Exchange from 2016 ... see more
Endang Sri Suyati,Achmad Zainul Rozikin
Abstract: The students' interest in becoming entrepreneurs is influenced by several factors, such as motivation and self-efficacy. This study aimed to determine the effect of motivation and self-efficacy on students' interest in entrepreneurship at t... see more
Shakirat Adepeju Babatunde,Mohammed Kayode Ajape,Kabir Dandago Isa,Owolabi Kuye,Eddy Olajide Omolehinwa,Shefiu Abiodun Muritala
Lucky Nugroho,Akhmad Amien Mastur,Ulfa Ulfa,Tri Wahyono,Soeharjoto Soeharjoto
Abstract: This study aimed to analyze and compare the factors that affect the return on assets (ROA) of Islamic commercial banks (BUS) and Islamic business units (UUS). This study’s independent variables are NPF, FDR, and MSMEs. The study used the qu... see more
Ni Kadek Suryani,Ida Ayu Putu Widani Sugianingrat
Abstract: The Covid-19 has led to comprehensive changes in the education sector. Physical distancing requirements have seen education programs in Denpasar city, Bali province, Indonesia move online. During the Covid-19 pandemic from February-May) 2020, th... see more