12 articles in this issue
Belicia Viola,Josephine Aryanto,Nany Chandra Marsetio,Retno Yuliati
This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to m... see more
Mochamad Nurhadi,Tatik Suryani,Abu Amar Fauzi
Nowadays, it becomes intriguing to observe the use of websites and social media by SMEs to market their products, especially in terms of seeing customer behavior. Some previous research found the effect of social media on attitude and consumer behaviors a... see more
Dwi Suhartini,Rizdina Azmiyanti,Sofie Yunida Putri
Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. Th... see more
Muhammad Fadel Diva,Atik Aprianingsih
Considering that critical factors driving consumer intention to use car financing applications are still unclear, we empirically aim to investigate how substantial perceived usefulness, perceived ease of use, perceived trust, perceived risk, social influe... see more
Ninditya Nareswari,Nuraini Desty Nurmasari,Latifah Putranti
The creative industry has a significant role in the economy. The existence of a creative industry causes advanced innovations, increases job availability, and improves the value and quality of a product. However, MSMEs in the creative industry still face ... see more
Muhammad Ridhwan Assel,Bin Raudha Arif Hanoeboen,Abdul Aziz Laitupa,Fibryano Saptenno
Ratno Purnomo,Siti Zulaikha Wulandari,Retno Kurniasih
Research on the consequences of organizational justice climate will still grow in the future, especially its cross-level impact on individual outcomes. This study examines the unique combined impact of a multi-foci distributive justice climate on trust in... see more
Chairanisa Natasha Miraza,Elvia R Shauki
The low success rate of startups has caused venture capital firms to bear a large risk of investment failure (BRI Ventures, 2021). Venture capital firms play an important role in identifying potential startups and being the driving force for startup succe... see more
Augusty Tae Ferdinand,Raras Sekar Kinasih,Amie Kusumawardhani,Idris Idris,Irene Rini Demi Pangestuti,Hersugondo Hersugondo
Since there are inconsistent findings on the influence of entrepreneurial orientation on business performance, we aim to develop a conceptual model to explain how an entrepreneurial orientation has the potential to enhance business performance. We develop... see more
Sumaryanto Sumaryanto,Erni Widajanti
The Covid-19 pandemic has had an impact on the marketing performance of MSMEs in Indonesia, as indicated by a decrease in sales. Therefore, various strategies must be carried out to boost the sales, including by implementing marketing innovations and incr... see more