The researcher organized this research on seventy nine permanent staffs from all branch offices of Lembaga Pendidikan Indonesia Amerika (LPIA) where spread across at all Java Island (including DKI Jakarta). This research objective was to investigation the influence of work engagement as a mediator on...

This study aims to analyze and design a costing information system for Ismail Medika Health Clinic, registered as a first-degree health clinic in Badan Penyelenggara Jaminan Sosial or BPJS (the Indonesian Social Insurance Administration Organization). The Indonesian Ministry of Health suggests that healthcare...

This study discusses design and implementation process of fraud risk assessment on domestic revenue cycle of PT X, applying COSO framework; Fraud Risk Management Guide 2017. This study uses qualitative approach with case study method. Interview, observation, survey, and documentation are used to collect...

In the era of technology, the role of mass media in the communication media is very important for disseminating information and promoting companies' products. Companies need to allocate huge marketing costs when they use mass media to market their products. Conversely, mass media require products from...

To meet their ever-changing financial needs, people employ various strategies, such as credit financing. PT. XYZ is a consumer finance company that offers financing without collateral (hire purchase). Hire purchase is significant unsecured financing offered when a consumer fails to pay, and the company...

The balanced scorecard is commonly used to manage and measure company performance. When implemented, a set of strategies are built to take competitive advantage of competitors and to meet long-term goals. A strategy map lays out the steps needed for a company to execute and manage its strategy. It is...

This research initiative aims to analyze the performance of Daerah Khusus Ibukota (DKI) Jakarta province from 2013 to 2016. This assessment is important because the budget realization of the local administration is not maximized. The Department of Transportation was established as the research unit for...

This study analyzes the information systems needs of the Internal Audit unit at the University of X for documenting audit paperwork and designing electronic audit paperwork documentation to be integrated into one database application. This electronic paperwork is to be designed using the Framework for...

This study aims to develop risk management in a village's financial activities. Such management is aimed at assisting villages, local governments and even the central government in looking at the village's financial condition and providing solutions to control problems found in its financial activities....

This research aims to evaluate the effectiveness of the supervision performed by Pusat Pembinaan Profesi Keuangan (PPPK) over certified public accountants (CPAs) and public accounting firms (firms) in order to determine whether PPPK's supervision guidelines is sufficient compared with guidelines developed...

This research analyzed implications of the Indonesian government's 3rd Generation CCoW Amendment to the Company's Effective Tax Rate and Tax Management, which was a mandate of Law No. 4, 2009, on Mineral and Coal Mining (the Minerba Law), which stipulated that the provisions in CCoW mining concessions...

The high disclosure of corporate social responsibility (CSR) activities in overseas countries, especially in Europe and the United States, was the motivation for this study to obtain empirical evidence on whether CEOs' international characteristics influence CSR activity disclosure to firms in Indonesia....

This thesis aims to analyze the information quality of Local Government Financial Statement (LGFS) of The Provincial Government of East Nusa Tenggara before and after the implementation of the accrual basis, the efforts of the The Provincial Government of East Nusa Tenggara to improve the quality of...

This study aims to analyze and evaluate whether increased awareness regarding environmental issues has encouraged organizations to apply environmental management systems and use environmental management accounting (EMA), which drive environmental innovation, and thus enhance the company's environmental...

Several studies have recognized innovation as an essential aspect of improving competitiveness. Prior studies also argued that small- and medium-sized enterprises (SMEs) should increase their innovation and technology to deal with competition. However, just how SMEs are capable of performing innovation...

The growth of information and communication technology, especially, the digital age, enhance the popularity of mobile applications. This study aims to analyze the important of satisfaction in mobile shopping applications. Shopee is a mobile shopping application based in Southeast Asia, an e-commerce...

This study aims to examine whether going-concern audit opinion and 2institutional3 ownership' measured by the? percentage of institutional ownership affect the cost of equity, and whether institutional ownership moderates the impact of going-concern audit opinion on cost of equity. From regression using...

The purpose of this study is to assess the effectiveness and propose improvements on internal control over inventory management that can improve accountability of financial reporting in the National Commission on Human Rights. This research uses qualitative research methods and case study approach with...

PT A is a small and medium enterprise (SME) engaged in manufacturing of dies, precision parts, checking fixtures, machinery, and molding for automotive production. In augmenting its sales, PT A wants to widen the market to include non-automotive industry because their products can be used in other industries...

This study aims to analyze risk management in the inventory cycle of manufacturing companies and aims to provide recommendations to reduce identified risks. This study uses small and medium enterprises as a case study because it has limited resources to respond to potential risks that threaten business...

The purpose of this study is to analyze the process of and find solutions to the gaps in transit account warranty transactions in the PT. XYZ dealer network and provide proposed improvements to warranty transaction procedures. This research used qualitative methods with a case study approach and acquired...

This study addresses the implementation of changes in accounting standards from those without public accountability (SAK ETAP) to normal financial accounting standards (SAK). Indonesia has three pillars of accounting standards that can be voluntarily chosen. PT A, the subject of our case study, used...

This paper presents a systematic literature review of water saving in household consumption to inform the design of community engagement programs. Drawing from theoretical perspectives and previous studies on determinants of water saving, this study proposes a design of a community engagement program...

The steady rise in use of social media for advertising has raised several questions about the important features of advertisement that could attract the customers. The present study investigates the effectiveness of advertising exposure on Instagram, a widely used social media in Indonesia, with regard...

This paper discusses the reasons behind auditor or accounting firm switching and studies initial audit procedures. Auditors need to analyze the real reason behind auditor switching in order to make an appropriate decision during the client acceptance stage (an auditee's willingness to share the real...

This research investigates whether the level of corruption and public accountability of local government budgets differ between discretionary and non-discretionary types. This quantitative research uses secondary data of criminal law from the Attorney General. Accordingly, corruption cases related to...

This study examines factors affecting consumer behavior toward the use of over the counter (OTC) medicine, including the perceived benefits and barriers affecting their use of OTC and herbal medicines. Variables used in this research are based on the existing Health Belief Model and its derivatives,...

The past 10 years has witnessed a dramatic shift in customer's orientation from goods-dominant to service-dominant logic (Vargo, Merz, He, & Vargo, 2014). Salespeople not only sell a product or service, but also focus on helping customers to make the right decision to buy a satisfactory product or service...

This empirical research aims to identify the effect of chief executive officer (CEO) experience and board size on a firm's capital structure in three-top industries - mining, agriculture, and consumer goods - companies within year 2010-2016. This paper uses tradeoff theory to investigate top managers'...

The objective of this research is to analyze factors which influence the publication productivity of academic staff in universities, including variables such as demographic characteristics and individual achievements. Publication productivity was measured based on the number of articles published in...

This study examines the impact of ultimate ownership type on audit fee and corporate governance role as moderating variable, using banking companies data from 2012-2016. Results show that ultimate family ownership had no significance impact to audit fees due to alignment effect and entrenchment effect....

The purpose of this research is to examine the stability of Islamic banks across 20 countries that are influenced by the role of their governance. This study uses unbalanced panel data and fixed effect model to operate the data. From this study, the researcher found that supportive country governance...

Abstract-Micro, small, and medium-sized enterprises (MSMEs) contribute significantly to global GDP and employment, especially in developing economies like Indonesia. Unfortunately, MSMEs have little access to formal sources of external finance. The rise of Islamic microfinance potentially can overcome...

The objective of this research is to analyze the impact of corporate social responsibility (CSR) on company performance for non-financial companies in the ASEAN-5-Indonesia, Malaysia, Singapore, Thailand, and the Philippines-during the 2012-2016 period. This research uses the fixed effect regression...

This study aims to identify methods to drive engagement with a mobile game by exploring the factors that affect engagement through a literature review and in-depth interviews with experts, and applying Exploratory Factor Analysis. The data are collected from a survey of mobile game players of CV.X, a...

The purpose of this study is to analyze the transformation of the Inspectorate General (ITJEN) at the Ministry of Finance as an impact of the Directorate General's (DGT) Taxation System Information (SIDJP) implementation. This study uses a case study and a qualitative approach with institutional theory...

This paper aim to analyze how brand jealousy, brand love, and materialism affect customers' motivation to buy luxury brand at premium prices. A survey was conducted online in three Indonesian cities: Jabodetabek, Surabaya, and Makassar. The focus brand of this research is Coach. The potential customers...

Recent rising coal prices starting in the second half of 2016 has motivated both existing coal companies and new players to dig deeper to expand their production capacities and to explore new sites. This exposes them to higher risks. A tool that not only quantifies business opportunities but also takes...

Using a probit model and data of 743 merger and acquisition deals of ASEAN listed firms over the period 2007 to 2017; this research studies the extent that liquidity impacts firms' cash capacity in corporate investing decisions. We examine whether high liquidity firms decide to join a merger and acquisition's...

This paper assessed the feasibility of community-based zakat recipients and recommended relevant programs to alleviate mustahiq community conditions in West Bandung District. Research on feasibility studies for community-based zakat programs is still infrequent. Furthermore, no standardized assessment...

This study aims to analyze the implementation of a risk-based internal audit plan at University X. The real challenge for an internal audit in every organization including higher education is to recognize the disruption that may arise and to provide insights to the board. Because every organization has...

Managerial ability is one of the factors that affect firm strategy and performance. However, most prior studies do not consider these managerial effects on firms. Hence, this paper used Data Envelope Analysis to see whether managers with higher ability can affect corporate tax avoidance. Using panel...