Bank bad loans lately often occur and many causes that influence it. Increasing and decreasing BDR & NPL at a bank can be influenced by various factors. In this research, the factors that are suspected to influence the level of BDR & NPL are caused by internal factors of customers in managing their loan...

The purpose of this research is to analyze the effect of firm size, profitability, leverage, firm age, ownership of the company, and the type of Islamic banking for the intellectual capital disclosure. This research used 34 annual reports of Islamic Bank (IB) and Sharia Business Unit (SBU) registered...

The purpose of this study are to determine the extent of the gap between expectations and perceptions of Koperasi SHIPS Jawa Timur (KSJ) members, in this case KSJ is a Cooperative that both established and run using the Islamic Sharia. Besides, it aims to identify the service quality attributes that...

The aim of the relational strategy is to select partners with whom cooperation will enable the creation of value. The success of an organization depends on the scope of cooperation with other entities. The article analyses the influence of interorganizational trust on the strategic choices of enterprises...

The industrial revolution 4.0 had transformed the way business organizations worked. Accounting educators needs to adapt with this situation by preparing students to have the ability to use information technology and be able to give insights from data, increase their expertise, be open-minded in facing...

In line with what was stated by the Southern Connecticut University that the making of strategic plans in any form is a significant effort. Whereas to strategically manage Information and Information Technology (IS / IT) Systems, understanding is needed on how the role of technology-based information...

PT. XYZ is a manufacturing company whose risk management practice is still categorized as an inefficient one which indicates the failure in the operations of the Enterprise Risk Management Department. Recently, there is no previous risk management research carried out on the implementation of risk management...

Mining products are one of Indonesia’s potentials. Potention that has not maximized is potention of uranium, which is estimated to reach 7,000 tons, which distributed in Melawi, West Kalimantan, Bangka Belitung, Mamuju, West Sulawesi, Sibolga, North Sumatra, and Biak Papua. This number may still increase...

This study discusses about regulation on independent of Financial Services Authority. The purpose of this study is to describe and analyze the functions of financial authorities in Credit Agreement Regulation and Oversight.

Higher education is faced the increasing demand from owners (government, foundations) and the public to be transparent, that’s why it need to disclose information about the social and economic activities, including intellectual capital. This study aims to determine the practice of intellectual capital...

The purpose of this study is to determine the effect of Website Characteristics on customer satisfaction and impact on customer loyalty in the online store. The population of this research is the first-grade student of Diploma 4 Management Accounting in State Polytechnic of Malang. Using a purposive...

The purpose of this paper is to understand the relationship between Intellectual Capital, Organization Learning, and Competitive Advantage considering Information Technology Investment in Public Accountant Firm. Data were collected from 391 Public Accounting Firms registered in the Ministry of Finance...

PT XYZ is a manufacture of mechanical steel tubes in Karawang, West Java, Indonesia. Due to its Working Capital Management (WCM) on 2014, PT XYZ tried to rearrange the WCM and resulted a well-managed WCM. However, in 2016-2017, the liquidity ratios of PT XYZ were far above the average companies in the...

The property and real estate sector is an industrial sector in the Indonesia Stock Exchange which is experiencing rapid growth and pervasive changing. Doing business in this sector must be supported by excellent intellectual capital and competitive strategic to gain sustainable welfare. This study done...

This study aims to examine and analyze the influence of the scope and type of information, period of time, and company’s commitment on accounting majors’ perceptions of the benefits of Sustainability Reporting. This research is a quantitative study with purposive sampling method. The data were collected...

The study aims for three main objectives: (1) Creating value creation accountability with value driven accounting principles, (2) Definition of the principle of value creation in each accountability, were are economic accountability, social accountability, environmental accountability and spiritual accountability,...

This study aims to determine the implementation of the LCC airline in reducing and minimizing costs accrued by the company and the impact of the implementation of LCC. In order to achieve this goal, the data were collected using interview techniques with key informants and secondary data analysis. The...

The research objectives are to create and to analyze the influence of exogenous variable such as economic risk, interest rate, and exchange rate on Indonesian none oil export and its implications for Indonesian economic growth. There are several variables are used such as economic risk, interest rates,...

Public education in improving the economy requires support from various parties, which of course will greatly influence the welfare of Gili Genting Island has known as Pantai Sembilan Tourism which has assets that can be shown to all Indonesian and international communities. This research aimed to analyse...

This paper presents a review related to how society, in industry 4.0 era, evaluates and criticizes the government’s social-environmental accountability issues in the Indonesian setting. In doing so, this paper introduces the political economy of accountability (PEAc) theoretical view in discussing the...

This research aims to explore students religiosity and halal lifestyle. The data was collected through Focus Group Discussion with 18 students from four institutions in Malang area, those are State Polytechnics Malang (Polinema), Brawijaya University (UB), State University Malang (UM) and State Islamic...

The purpose of this study is to design a learning model with practice approach to increase the level of students’ entrepreneurial characteristics. The research sample included students interested in entrepreneurship, from the departments of Accounting, Electrical Engineering and Business Administration...

The previous research addresses the relationship among audit quality and client satisfaction in the private sector and government sector. This study develops such research to non profit organization that focused on accelerating poverty reduction and expanding employment opportunities through community...

Companies operating in this free market era have to be competitive. Companies need to be innovative in creating products and services and they have to be of high quality to withstand competition. Competitiveness is the ability of a company to overcome paradigm changes, market competition, enlarge and...

This research aims to analyze factors that influence accounting students’ interest to become Islamic Banks’ customers (A case study: Accounting Students of State Polytechnic of Malang). The factors are knowledge, religiosity, product, reputation, and service. This research uses primary data by distributing...

The interest rate of savings and deposits in rural bank is higher than commercial bank, however, the level of third-party funds of rural bank is far below the commercial bank. This study tried to evaluate the elements of brand equity used by rural banks. A research was carried out in Bekasi, Indonesia,...

The purpose of this research is to understand the motivations of Indonesian public companies in issuing Sukuk and conventional bond. Indonesia are chosen because researches that determine the issuance of Sukuk is still scant whilst the growth of Sukuk is rapid. The samples are 57 public companies that...

The purpose of this research is to analyze the influence of firm size, leverage, profitability, and price earnings ratio on firm value. The sample consisted of 11 manufacturing companies sector consumer’s goods industry listed in Indonesian Stock Exchange in 2013-2017. The sampling method in this research...

The aim of this study was to examine the effects of public policy, technical standards and organizational systems of e-commerce to online purchasing decisions. Public policy of e-commerce is measured by law / taxes & privacy issues, speech-free and domain names. The technical standards of e-commerce...

This study aims to create a control of account (CoA) with the tree preorder traverser method with the development of the MPTT (Modified preorder tree traversal) method to facilitate the recording of financial information systems. The way that is now used to create an account is the manual way to analyze...

The aims of this article are: (1) to explore how is blending learning from the perspective of accounting education in the Indonesian VHE based on the Community of Inquiry (CoI) concept; (2) to examine the weakness and the advantage of blending learning at accounting education in the VHE. The research...

This research aims to reveal the sustainability of the Lok Baintan’s floating market in Banjar Regency by using the religionist phenomenological approach. The findings state that the sustainability of floating markets is supported by religious values as the foundation of traders to survive in the market....

The purpose of this study is to map the creative industry in Malang to see its impact on regional competition. This research is descriptive by using social mapping methods to classify 16 creative industry subsectors in Malang City. Then a descriptive analysis was carried out to describe the condition...

This study aims to determine the practice of corporate taxpayer self-assessment system in terms of formal and material compliance. The type of qualitative research with an interpretive approach was chosen to understand the phenomena behind the practice of corporate taxpayer self-assessment system. The...

The aims of this study are to examine and analyze, First the direct effect of financial decision and dividend policy on firm value, second the indirect effect of financial decision and dividend policy on firm value, and investment decision as mediation variable. This study was performed on the firms...

This study aims to examine and analyze (1) the indirect effect of iFree Cash Flow on firm value through the investment Opportunity Set mediation. (2) the indirect effect of Company Size on firm value through the mediation of Investment Opportunity Set. This research was conducted on manufacturing companies...

In entering the era of the digital economy Indonesia accelerates its economic development wherein in this case Indonesia must utilize the existing potential both in terms of the potential of information and communication technology infrastructure as well as from human resources. The proportion of young...

The aim of this article is to shed light on how vocational accounting education can produce architects, not mere labors of civilization. By applying dialogic learning process in six classes consisting 180 students, which implies placing love, humility, faith, and hope as base of education values for...

Entrepreneurial ability have many factors that affect one’s ability to achieve entrepreneurial success. Malang State Polytechnic as an educational institution has an obligation to encourage students to become the winner, one of them is through the Entrepreneurial Student Program (PMW). This is quantitative...

The purpose of this quantitative research is to examine and analyze the effect of relationship marketing and community on switching barriers and customer retention. This research was conducted on 100 authorized Toyota car dealership customers in Malang. Sampling is done by accidental convenience sampling...

The research objective is to analyze and to compare the effect of the variation of the NACA type to the electric power generated by wind turbine using NACA 3412, 4412, and 6412. The number turbine blades used 4 units and the variation of the wind speed is 3.0 till 6.0 meter per second. The research variables...

The objective of this research is to implement PAKEM method as an effort to improve the students’ understanding and skill on taxation accounting subject. PAKEM is the acronym of Pembelajaran Aktif, Kreatif, Efektif dan Menyenangkan (Active Learning, Creative, Effective, and Fun). The cooperative learning...

The purpose of this study is to evaluate and collect information by identifying factors that can influence Behavioral Intention and Use Behavior for the community to use Go-Pay as a payment instrument. This study described the condition of the use of Go-Pay by Generation Z based on the variables contained...

The aim of this research was to examine the effect of firm’s business strategy on its stickiness cost level. The sample used in this research were 74 manufacturing companies listed on the Indonesian Stock Exchange for period of 2013-2016. The data used financial statements. The sampling technique used...

This study aims to determine and analyze the effect of remuneration and modernization of tax information systems on employee performance at the tax service office in Malang, East Java, Indonesia. The analysis in this study uses multiple linier regressions to answer research problems. This study has 84...

The aim of this study is to examine the disclosure of Islamic Banking’s social responsibility on the basis of the Islamic Social Responsibility Index for 2014-2018 based on 13 Islamic banks as samples. This study applied he criteria developed by Othman; which is based on some aspects include funding...

This study explored the technical implementation of the contract farming partnership which had been done by farmers and their partner companies in East Java, and identifying issues and benefits of partnership for both parties This study employed an interpretive research design, following a post-positivist...