The Government of Indonesia has been conducting various corruption eradication efforts; however, these have not been able to effectively prevent corruption in Indonesia. Indonesian Corruption Eradication Commission (KPK) has managed to unravel corruption cases through a thorough detection and investigation....

an important issue in the audit process is closely related to the amount of fees set out in an audit engagement. One of the determinants of audit fees based on the characteristics of the audited is related to the corporate governance. The purpose of this study is to determine the effect of corporate...

Zakat is the third pillar of Islam, it must be fulfilled by a muzaki (the person who is obliged to issue zakat), because the rights of others are in the assets which are owned. Zakat in Islam is the worship contains two dimensions they are hablum minallah or vertical dimension and hablum minannas or...

Often we find that the financial statement presented by a company occurred inaccuracy of time in preparing financial statements, causing delays in decision making. Financial statements is financial information used by the company as a means of decision making, the financial statements should be reliable...

HR needs in the field of Islamic Economy by 2017 is 20,838 people per year. Nevertheless, the average number of S1 and S2 graduates of Islamic Economy Study Program is 6,542 per year. Hence, there's a gap of 14,296 per year. Most of the needs, especially for BMT and Sharia Cooperative, can be fulfilled...

This study aimed to determine (1) the impact of participative budgeting towards local government performance, (2) the impact of delegation of authority towards local government performance, (3) the impact of organization commitment towards local government performance, (4) delegation of authority as...

The shift of development paradigm, which initially rests on the power of natural resources based, then changed to rely on the strength of human resources based or commonly also called knowledge-based economy. Creative economy is an economic era that intensifies information and creativity by relying on...

This study aims to determine how the "Effect of return on assets and return on equity to the stock price on PT.Indocement Tunggal Prakarsa Tbk". This study uses descriptive-quantitative analysis using classical assumption test. Collecting data using secondary data in the financial statements. The statistical...

2015 is a difficult year as the economic slowed down has made most industries suffer in their core business activities. Nevertheless, Indonesian stated-owned company, PT. Perusahaan Gas Negara (Persero) Tbk (PGN), announced their infrastructure project plan. The project consist of 12 pipelines infrastructure...

Indonesian financial level exists at the middle level to demand efforts to improve financial literacy and financial behaviour. This study aims to determine the effect of emotional capability to financial literacy and its implications for financial behaviour. This research is a descriptive study using...

The objectives of this study are to valuing the interest in the project development of the "AAX" oil field, "NW NTX" working area which is currently held by "AX" limited and "STX" Limited as contractor under the terms of Production Sharing Contract (PSC) with the Indonesian government, represented by...

The aim of this study is to examine the differences in auditors personal characteristic and their impact on the implementation of the public accountants ethics. The respondents are the auditors who work in the public accounting firm in Jakarta, Indonesia. The sample selection using purposive sampling...

Islamic economics as a new eld in the modern economic science recognizes not only the principles and operations of Islamic commercial banks but also central bank as the monetary and economic authority. Amongst all, the main functions of a central bank in Islam are to maintain price stability and prosperity...

This study analyzed the implementation of the budget in universities. Implementation of the budget in question is how the budget preparation and how the implementation of the budget in universities. The method used in this research is a case study method with qualitative approach. The object of research...

This paper investigates the effect of executives character and gender on corporate tax avoidance. Gender in this research is measured by dummy variable, executives character is measured by the company risk, while tax avoidance is measured by the cash effective tax rate. Data analyzed consisted of 20...

The purpose of this study is to investigate the impact of the adoption of International Financial Reporting Standards (IFRS) on accrual-based earnings management (EM) and real activities manipulations (RAM). The research is motivated by the fact that past studies have indicated the existence of no significance...

Merger of Indonesia to the MEA demanding college graduates have high competitiveness, so that the curriculum should encourage students to have a high-level thinking skillÿone ofÿthem is creative thinking. So, this research examines the content and chances of implementing creative thinking skills across...

This study was undertaken to prove the public perception that bigger banks are more difficult to bankrupt than smaller banks through performance evaluation of Indonesian banks and foreign banks operating in Indonesia related to classification of capital. The study was conducted using secondary data obtained...

Benefits of IFRS adoption by Indonesia has increased credibility, usefulness and comparability of financial reporting . In fact, the adoption of IFRS, many obstacles. This research aims to determine the financial and non financial factors that affect the implementation of IFRS on 8 companies in Property...

this research purpose is to remind the role of management accounting for the business success. This research is using descriptive qualitative by studying literature method. The strategy is a key determinant of the success of a company in the long term that will ultimately make the company become winners...

Karawang District as one of the agricultural areas in West Java province have large farms, allowing one to open a sheep breeding business. The availability of sufficient land to provide food make Karawang area deserves to be one of the region for breeding sheep or goats. This study aims to examine the...

This study aims to establish a concept of rate of profit on Islamic banking that can create economic justice and stability in the Islamic Financial Market. To determine the role of the rate of profit as the basis of the profit sharing system implemented in the Islamic financial system, we can see the...

The form of Ponzi scheme has evolved over many years and continues to change shape.The interesting phenomenon from such as Ponzi Scheme is that although many investors have lost their money, as publicized in the mass media, the case still continued until now. This study aims to gain an overview of cognitive...

This study aims to analyze and provide empirical evidence that the independent variable Dividend Policy, Manager Share-Owned, Board Size and Profitability, both partially and simultaneously influence the Value of the Firm. Based on agency theory and the theory of dividend policy, in line with the phenomenon...

There are currently two types of deposits in the banking world. Ie deposit products of two different banking systems; conventional banking and Islamic banking. From the years 2011-2013 phenomenon decline in deposits (deposits) on Islamic banking and conventional, as well as the fact there is a deposit...

Purpose - The purpose of this research is to measure the efficiency technique level of Rural Banks in 2013-2014 by using a Data Envelopment Analysis (DEA) method, by BANXIA software. Design/methodology/approach - The approach used to choose the input and output is intermediation approach. The Input used...

Oil and gas industry showed a declining financial performance caused by the collapse in world oil prices. The purpose of this research to know the effect of profitability and solvency on the stock price of Oil and Gas Company listed on the Stock Exchanege in The Period of 2010-2015. This research applied...

This research aims to find out how the sharia compliance supervision on murabaha financing, as well as things become supporters and obstacles in fulfillment of sharia principles on murabaha financing at BMT. This study used a qualitative descriptive method. The data used is Primary data were obtained...

The percentage of personnel expenditure, spending on goods and services, and other (routine) expenditures in all provinces in Indonesia has been increasing every year with a relatively constant value. This study aims to determine the relationship of local own revenue and general fund allocation on capital...

This study aims to investigate the effect of operating cash flow to the profit growth. This study employs associative approach. The objective of the study is to obtain the picture concerning operating cash flow, and to depict the mechanism regarding profit growth in State-Owned Enterprise (SOE) bank,...

The main aim of this research is to determine the impact of tourists' visit number on the regional own revenue in West Java Province. This research used descriptive and verivicative method. The data was collected by using documentation study technique. The research used the annual data that is published...

Organic Farming is the future agriculture to achieve sustainable agriculture which considers social, economic and environmental aspects. Nowadays, the performance of its development has not met expectations, particularly organic SRI rice farming in Tasikmalaya Regency. Factors that cause less encouraging...

Environmental degradation intensifies in Indonesia and in the world giving direct impact on human life. The issue of care for the environment and as a form of social responsibility, prompting many companies to create and offer environmentally friendly products (green product). This study aims to determine...

Indonesia is known as a coastal country which has rich natural resources. Indonesia's islands have attracted scuba divers globally to dive and experience the sensation of Indonesia's maritime ecosystem. Previous studies have shown that scuba diving as an ecotourism object is able to contribute both positive...

The purpose of this study is to investigate the effect of environmental CSR Disclosure to investor behavior. Proxy of investor behavior is Cummulative Abnormal Returns (CAR). Motivation of study is inconclusive result of effect of environmental CSR disclosure to investor behavior. Main contribution of...

Creative industries in Indonesia are confronting the globalization pressures that is profoundly focused and to maintain their prosperity by new product development. The target of this study was investigating the activity of product development by including strategy, process, organization, the performance...

This paper discusses the results of a research conducted on the production process of a pharmaceutical product. The product is made by an Indonesian Pharmaceutical company. At the production process, there is a process that is considered not optimal and requires improvement. The process is the packaging...

Good communication between buyers and sellers are important strategy for company to maintain the customer satisfaction, loyalty, and enhance financial performance. Complaint is a signal that indicates important information that needs quick response. On the other hand, environmental problems (i.e. waste,...

The creative industries can be used as a potential sector in order to reduce social problems and contribute to improve economy. The sustainability of this industry operation can be overcome by increasing the supply chain operational capability, such as, structural capabilities, logistics and technology....

Sustainability of renewable energy development has become big issue. Government has set its target to replace fossil fuel based energy into new and renewable energy. For this, research and development (RnD) in renewable energy sector must be massively done and should be well planned. On the contrary,...

Aim of this study was to determine the effect method of guided discovery learning and method of problem solving for student's critical thinking skills. The reason for this study is the low level of critical thinking skills. Guided discovery learning method emphasizes constructing knowledge through discovery....

There are many papers that independently argue either for or against short or long food supply chain management. This paper attempts to combine both sides of arguments for short and long food supply chain through literature research. The arguments for short supply chain referred to in this paper as altruistic...

Studies have been conducted on gudeg canned to increase shelf life. Gudeg is a traditional food based young jackfruit from Yogyakarta Province - Republic of Indonesia with a shelf life of 2 to 3 days. Techniques processing adapted to small and medium industries (SMEs) scale with a capacity of 1000 cans...

The objectives of this study are: the first, to demonstrate the economic relations between Jakarta-Banten and also National-Banten. The second is to identifying the main sector of economy in determining the future. Research methods were used to answer the first objective was the correlation of the product...

Small and Medium Enterprise (SME) is an important economic entity in most country including Malaysia. Statistic from SME Corporation Malaysia shows that currently, there are 645, 136 SMEs and they contribute 32.7% of Malaysia's Gross Domestic Product (GDP) and the forecast will be 41% by 2020. Statistics...

Material complexity of the subject matter can be about problem meaning for participant is taught in studying. Of advance research result is concluded indeed besides college material complexity, about problem learned happening also since palls it media approaching that utilized by educator at deep pass...

Garment Company is a company engaged in the manufacture of garments such as pants, t-shirts, shirts and others. In order to maintain consumer confidence to produce a quality product, the company used a sampling technique with International standards by suppressing high defect products. In fact, the average...

the problems faced by PT. Wahana Java Semesta Intermedia are still the emergence of defect products in every production and it escaped from quality control checked thus it reaches the consumer. This study aimed to analyze the application of products quality control system applied in PT. Wahana Java Semesta...

Colleges are required to continue to improve in the satisfaction of students in the service provided. The purpose of this research to understand factors that which influences student satisfaction seen from servqual. Methods used explanatory survey. The subject in this study was 201 students. Data analysis...

Globalization weights have started to majorly affect the act of product development over an extensive variety of business. Another worldview has risen whereby organizations are using gifted building groups scattered far and wide to create items in a shared way. Manufacturing companies in Indonesia are...

Distribution store and clothing industry in Indonesia has demonstrated critical development and addition more noteworthy consideration in today's business surroundings especially in creative industries. The development of creative industry gives contribution for Indonesia economic. That thing happen...

Potential market for Local Government-owned Drinking Water Companies (PDAMs) in Indonesia are huge, but the performances are unsatisfactory. In 2014, only 51% classified as 'healthy'. The aim of this study is to identify production characteristics using Cobb Douglas Model, which is the functional relationship...

Participation budgeting is the important issues to performance of local government. The purpose of this studies to know the influence of budget participation towards performance of local government. This research included some organizational contingency variable such as: budget emphasis, budget goal...

PT. XYZ operates 90 fields in Sumatra with two major fields, Duri and Minas. Duri field consists of 13 areas that are linked by the bridge. Therefore, the bridge has an important infrastructure in maintaining our operational and mobilization in Duri field. There were 96 damaged bridges (66 bridges in...

Risks are likely to become the factors that are lacking of attention in times of organizing events. According to the practical experiences and observations by the author in the field of private, small and medium musical shows and concerts, poor project planning coordination among the committee and lack...

Value chain analysis is a tool to understand the activities that create value to company's product. Value chain analysis help companies in identifying the position of the company and analyze the activities in the value chain as well as eliminate activities that do not create added value to the product...

His study aims to Determine the effect of the problem posing method and problem solving method to students' ability to think creatively. issues that are the focus of this research is due to the low level of students' ability to think creatively. Both models of learning are equally focused on solving...

Currently in Indonesia, start-up business is growing fastly due to goverment policy that promote the rise of the new entrepreneurs. KISSE (Cookies Sehat) is among many start-up business in Indonesia, which is in Bandung, that focus in culinary particularly in healthy cookies. As a start-up business,...

This research is aimed to examine the influence of price and service quality towards brand image and its impact on the purchase decision process domain .id. The secondary data are derived from the statistical data of the users of ccTLD (country code Top Level Domain) mainly during the year 2014-2015....

Education is a product in the form of educational services. The Presentation of those services includes physical aspects such as facilities and non-physical aspects such as the various forms of educational activities packaged in a single unit curriculum. Using differentiation, the product has a differentiator...

This study aims to propose a model for online consumer behavior within social networking site. Previous studies have tried to offer models to explain social network user's behavior regarding to purchase decision and eWOM. But so far none has tried to relate what could triggered eWOM and their relationship...

The purpose of this study is to identify the critical factors impact the consumers' decision on purchasing polished gemstones in Indonesia. Data for this study were collected from 162 respondents with varies background whitin the city of Palu in Indonesia. There were 27 indicators tested in this study....

The real conditions a Sharia Banking in Bandung, shows that there is a very loyal customer which contributes more than 50 percent of the Moslem. The conditions reinforce the notion that the profit sharing and customer relationship have an influence in determining customer trust and in turn has implications...

Choosing a college is not as easy as choosing a product because the decision must consider the value of the future. However, there are some similarities in selecting universities, especially private universities. The purposes of this study to observe the factors that create student loyalty models and...

The Minister of Research, Technology and Higher Education of the Republic of Indonesia has classified and ranked national universities. Previously, some rating agencies have classified and ranked college and universities both nationally and globally. The objectives of this study are to analyze public...

Instagram is one of most popular social media platform used around the world. As one of marketing communication channel, Instagram becomes important to company because its existence to communicate company's product to customers. Kisse Cookies Sehat as a start-up culinary company focused in healthy cookies...

Brand orientation and entrepreneurship creativity are factors that must be considered by SMEs in implementing the brand. Integration both of these factors can increase the ability SMEs to manage the resources to create and pursue opportunities that are not recognized by competitors. Brand orientation...

this study examines the brand attitudes of smartphone user. In particular, it examines how users brand knowledge and their self-image congruence can affect their brand attitudes towards smartphone products. Previous research indicates that brand knowledge and self-congruence can facilitate positive behavior...

This research is intended to measure the hablumminallah behavior within the third-order confirmatory factor analysis (CFA) of Muslim Consumers' Religious Behavior (MCRB) model. The concept of hablumminallah behavior is precisely about Muslim religious behavior which formed from cognition, affection and...

Seeing from the consumer's decisions to choose one membership becoming members of a particular fitness center is based on facility, level of comfort and functionality in the fitness center. As an effort to improve purchasing decisions members, Gold's Gym Braga City Walk Bandung continuously makes efforts...

Consumer interest of facial wash for men product is so high, it is because almost every toiletries company produce segmented product, especially product for men. So, it makes many toiletries company work harder, persist with more powerful, and keep continuing to do the innovation. Therefore, it takes...

Nowadays business runs not only by offline platform but also online. The online business growth facilitates by the rapid development of technology, especially internet. To enhance online consumer satisfaction, online businesses need to know the perceptions of consumers about the quality of its services...

This study examines the interaction between dynamic marketing capability, service innovation capability on performance in the context of hotel industry. The conceptual framework used in this research has been drawn from marketing and innovation theory. Specifically, relationships related to dynamic marketing...

sustainability of SMEs is essential for supporting business growth and can contribute to the growth of the economy. Value creation in accordance with the cultural values applied in Purwakarta SMEs to improve marketing performance. More and more SMEs have value creation in its operational activities will...

Competitor Intelligence is a form of intelligence business where collection of the data and information is Analysed and transformed for use in strategic planning and problem solving. Competitor Intelligence is one of the strategies that used as business development products. In this research Competitor...

The competition in the retail market becomes increase. There are several differences for the consumer in taking decision for purchasing in supermarket and in mini market and it can be very important for the management of the market. The aim of this study is to investigate how the impact of the attributes...

Social media Instagram having a growth increasing and very high in Indonesia. The function of social media Instagram has expanded, which is for transaction online too. This makes phenomenon online purchasing decision so familiar and so many online shop utilize this phenomenon. Because so much new online...

The rapid development of the food and beverage industry MSMEs sector creates great opportunities for entrepreneurs. One of them Thai Tea is emerging discussed being targeted businesses to get involved that led to keen competition. The purpose of the research is to describe the rebranding conducted by...

This study aims at creating a framework describing how the dynamic marketing can influence service excellence. The method in this study using qualitative method through case studies in five hotels and exploration through interview with general manager and director level. In this study market sensing,...

This study aimed to test the effect of performance expectancy, effort expectancy and social influence towards Instagram's behavioral intention. The study used descriptive and verifiable approach by online survey and causal design methods. The data were collected based on a 100 Instagram followers of...

There have been many significant developments in modern retail, particularly in Bandung, which have led to increased competition among retailers. The competition not only occurs between retailers but also with large companies. One of the retail companies are minimarkets. With these conditions, the minimarket...

Online industry is increasingly promising in line with the rapid development of technology in Indonesia. Brodo is one of the footwear brands in Indonesia using online media Facebook and Instagram as its web promotion tools. Both of the social media used have a high number of followers. The purpose of...

The low of customer trust is discussed on insurance sector. Companies should pay attention to this aspect because trust plays an important role in the engagement of long-term relationship between company and consumers in insurance services. Zurich Gold Lion is one of the insurance company which has a...

Hospitality is a service industry that is engaged in providing of accommodation and lodging. The management approach focused on customer experience management can enhance the positive image of the hotel and the customer intensity. Customer experience management based on the strategic perspective is how...

The growth of beauty industry makes business competition become dynamic and competitive. Clinic Skin Care existing have to attempt to maintain customer repurchase intention. Repurchase intention is very important for the business continuance in each company. The aspect that can create repurchase intention...

The younger generation experiencing exhaustion using social media and tend to reduces frequency login them to social media. Even often move from one social media other social to the media. The decline in users who quite high caused, market share facebook continues to decrease from year to year.Previous...

Website is one of the media campaigns that play an important role in the business world. Many large and small businesses have been using the website as a promotional media in marketing their products or service. The rise of online sales have an impact on the growing importance of the company's website...

Public demand on formal education has increased, especially on universities. This has caused universities as strategic sectors that are expected to create a quality human resource. The completion amongst universities tends to increase year to year. This condition demands universities to improve the quality...

Revolutions of business and educations nowadays have forced university in the whole world think critically. Universitas Singaperbangsa Karawang (Unsika) as new state-owned university is being faced highly competition which will be seen by quality. Good university therefore is that the place which has...

In Indonesia, activities to preserve the environment have been a common practice in the tourism industry. With its potential, West Java has initiated the development of tourism as a core business of development. Attractions and cultural art in Bandung, West Java, are rich in diversity, as reflected in...

Music recording studios are the primary backbone of the music industry, which has been evolving rapidly by technology through times. Most professional artists have highly customized standards in producing their artworks in the studio such as the quality of the sound engineer to prepare equipment, acoustic...

Behavioral intentions become a major problem in tourism industry. A Museum will be more difficult to maintain the tourist behavioral intentions. Museum Konferensi Asia Afrika and Museum Geologi is the museum that faces this condition. Museum Konferensi Asia Afrika and Museum Geologi always trying to...

Universities in Indonesia are dominantly located in the province of West Java and Banten. However, the number of students in West Java has decreased. Moreover, as competition among universities is getting tighter, ranking universities in West Java have decreased in the world and/or Asia. These show that...

Information Technology Systems as part of the components of the organization together with human resources, interact with one another. Where in these interactions, there are two potential impacts, the first system to be optimal and the performance become effective as well as an efficient or optimal system...

the purpose of this study was to analyze influence job satisfaction and organizational commitment on teacher performance. This research used survey method. Data collection techniques used question form with rating scale model on scale of 1-5. Respondents are teachers of vocational high schools in Bandung....

It said that a country need at least 5% of entrepreneur from total population. Currently Indonesia has less than 2% entrepreneurs. Previous research states that entrepreneurial education in Universities is one of the influencing factors to nurture entrepreneur. As argued, the intention to behave entrepreneurially...

In order to adapt and stay in facing the changes, an organization needs a struggle and multi-task employee. It means that the employees are the one who gives performance more than a prospect in an organization. This kind of behavior doesn't show in one Islamic Foundation in Bandung. It can be seen from...

The background of this research is the employees' low performance, it marked by the revelation assessment result of employees' performance, especially in human resources sector. This phenomenon should soon be dealt with, because employees are one of the factors thatÿcan determine the success of a company....

This article analyzes the lack of productivity of Vocational High School (VHS) of Business and Management Expertise in Bandung. This shortage is due to the lack of involvement of VHS graduates in the world of business and industry, that impact on the rate of unemployment in Indonesia, which is a major...

Times certainly followed by the development of technology. The economic and business sectors too, did not escape the influence of technology. In a business, the role of technology was already entered in the various sectors, including human resource. The role of technology is used not only to meet the...