12 articles in this issue
Lilik Purwanti, Soelchan Arief Effendi
This study aims to reveal the employee's interest in reporting fraudulent acts in the Universitas Brawijaya Academic Business Entity and analyzes the employee's interest based on the weton. Informants include the director, deputy director, financial manag... see more
Frida Fanani Rohma, Khy'sh Nusri Leapatra Chamalinda
The study aims to explore the motivational and stewardship aspects of managing budgetary slack. The stream of research demonstrates that budgetary slack is one of the dysfunctional behaviours which may be detrimental to an organization. The research deliv... see more
Lilik Handajani, Saipul Arni Muhsyaf, Ayudia Sokarina
There are increased corporate mechanisms for detecting fraud cases in financial institutions. This study aimed to investigate the impact of corporate governance and whistleblowing systems (WBS) on fraud disclosure. A multiple regression analysis was perfo... see more
Sigit Hermawan, Salsa Billa Rahma Imania, Duwi Rahayu, Sarwendah Biduri, Ruci Arizanda Rahayu
Auditors’ ethical perception is influenced by both positive and negative factors. This research aimed to obtain the empirical evidence related to the influence of love of money, Machiavellianism, and religiosity, on auditors' ethical perception and indivi... see more
Perwito Perwito, Nugraha Nugraha, Mayasari Mayasari, Yayat S
This study aims to empirically assess the conditional effect of managerial ownership on the firm value moderating role of the independent board. Using a sample of Indonesian listed firms from 2015-2020 and panel data of 2,627, we used PROCESS V3.4. for SP... see more
Ida Bagus Udayana Putra, I Made Suniasta Amerta
Organizational culture refers to the underlying beliefs, assumptions, values, and interaction styles contributing to the distinctive social and psychological environment. The study was measured statistically with approximately 200 participants in Indonesi... see more
Rinto Ariwibowo, Nurkholis Nurkholis, Erwin Saraswati
This study aims to reveal the influence and effect of stress and its ?predecessor through ?the lens of Job-Demand ?Resource Theory (JD-R). ?This research utilizes the quality of working life and work ?interference with personal life as ?predictors of stre... see more
Anak Agung Vidyaswari Kedisan, Ni Made Dwi Ratnadi, I Gusti Ayu Made Asri Dwija Putri, Ni Putu Sri Harta Mimba, Eka Ardhani Sisdyani
G20 2022 put some emphasis on recent environmental issues; one of them is that water pollution that may cause by not only the large company but also micro, small and medium enterprise (MSME) waste, especially textiles, the most found in Denpasar City. Thi... see more
Maria Mediatrix Ratna Sari, Putu Nokia Sustriani, Herkulanus Bambang Suprasto
This study aims to examine the effect of the effectiveness of the whistleblowing system and the ewuh pakewuh culture on fraud disclosure. One hundred forty-eight internal auditors from Provincial and Regency Inspectorates throughout Bali are used as a sam... see more
Komang Adi Kurniawan Saputra, Bambang Subroto, Aulia Fuad Rahman, Erwin Saraswati
This study aims to develop a model framework to identify the determinants of factors that influence sustainable performance practices in the hospitality sector. This study uses explanatory research. The unit of analysis in this study is the hotel's genera... see more
Ana Sopanah, Harnovinsah Harnovinsah, Riza Bahtiar Sulistyan
This study aims to reveal how the Madura indigenous communities' local wisdom is in the process of participatory planning and budgeting and determines the model of local community wisdom in the process of participatory planning and budgeting as a whole. T... see more
Maria Asumpta Evi Marlina, Basuki Basuki
Professional skills of accounting graduates are increasingly needed in the workforce during the sudden emergence of the COVID-19 pandemic, forcing accounting lecturers to organize online learning. Therefore, researchers seek to explore the role of online ... see more