This issue has been available online since 28th April 2024 for the regular issue of April 2024. All articles in this issue (15 original research articles) were authored/co-authored by 50 authors from 7 countries (Finland, Guyana, Indonesia, Ireland, Mauritania, Mexico, Suriname)

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Published: 2023-04-28

Safety Management System Implementation on Ship in Shipping Companies in Banjarmasin

Wildani Khotami (1), Imam Suharto (2), Ema Herliani (3), Yeffriansjah Salim (4), Gurnari Courtney (5)
(1) Akademi Maritim Nusantara BanjarmasinID Indonesia,
(2) Universitas Lambung MangkuratID Indonesia,
(3) Akademi Sekretaris Manajemen Indonesia Citra NusantaraID Indonesia,
(4) Sekolah Tinggi Manajemen Informatika dan Komputer Indonesia BanjarmasinID Indonesia,
(5) College of Science and TechnologyMR Mauritania
1-8
Abstract Views : 460
Download :204

Influence of Instagram Content Marketing and e-wom on Consumer Purchase Decisions Through Buying Interest (Study on Ayucitra Gallery Consumers By Monokrom Jombang)

Nurul Lailiyah (1), Yuslinda Handini (2), Ika Sisbintari (3), Shanshan Xu (4), Murphy Xavier (5), McCarty Elliot (6)
(1) Universitas JemberID Indonesia,
(2) Universitas JemberID Indonesia,
(3) Universitas JemberID Indonesia,
(4) Texila American UniversityGY Guyana,
(5) Institute for Training of Advanced TeachersSR Suriname,
(6) Atlantic Technological UniversityIE Ireland
9-17
Abstract Views : 770
Download :738

Analysis of Adoption and Impact of Digital Business Models: a Qualitative Study of the Experience and View of Small and Medium Enterprises (SMEs)

Muhammad Ardiansyah (1)
(1) Sekolah Tinggi Agama Islam Mandailing NatalID Indonesia
18-27
Abstract Views : 376
Download :331

The Effect of Regional Original Revenue (PAD), Budget Financing Surplus (SILPA), Regional Wealth on Capital Expenditure with Economic Growth as a Moderating Variable in Central Java Province for the 2019-2021 Period

M.Dwiky Ariyanto (1), Ngurah Panji Mertha Agung Durya (2), Amina Intes (3), Uwe Barroso (4), Kruger Margarida (5)
(1) Universitas Dian NuswantoroID Indonesia,
(2) Universitas Dian NusantoroID Indonesia,
(3) University of Southern DenmarkID Indonesia,
(4) Isinki University of Helsinki FinlandFI Finland,
(5) Centro de Investigation y Docencia EconomicasMX Mexico
28-42
Abstract Views : 476
Download :470

The Importance of Parents Role in Familiarizing Chilfren with Fasting from an Early Age

Ahmad Nur Huda (1)
(1) Universitas Islam Negeri Syarif Hidayatullah JakartaID Indonesia
43-57
Abstract Views : 221
Download :238

Analysis of the Effect of Dimensions of Fraud Diamond on Fraud Behavior of Students of Accounting University Semarang"

Wanson Kornelius Manik (1), Ngurah Panji Mertha Agung Durya (2)
(1) Universitas Dian NuswantoroID Indonesia,
(2) Universitas Dian Nuswantoro SemarangID Indonesia
58-69
Abstract Views : 425
Download :363

Fraudulent Financial Statements in Mining Sector Companies Listed on the Bei for the Period 2018 – 2021

Ngurah Pandji Mertha Agung Durya (1)
(1) Universitas Dian NuswantoroID Indonesia
70-81
Abstract Views : 483
Download :424

Analysis of Potential Sectors in Tanimbar Islands Regency

Ferly A. Sairmaly (1), Paulus Laratmase (2), Moses Feninlambir (3), Yani Batmomolin (4)
(1) Universitas Lelemuku SaumlakiID Indonesia,
(2) Universitas Lelemuku SaumlakiID Indonesia,
(3) Universitas Lelemuku SaumlakiID Indonesia,
(4) Universitas Lelemuku SaumlakiID Indonesia
82-97
Abstract Views : 263
Download :235

The Contribution of Women Traders in Increasing Household Economic Income in Saumlaki South Tanimbar Sub-District

Balthasar Malindar (1), Paulus Laratmase (2), Moses Feninlambir (3), Herlina Marlissa Urath (4)
(1) Universitas Lelemuku SaumlakID Indonesia,
(2) Universitas Lelemuku SaumlakID Indonesia,
(3) Universitas Lelemuku SaumlakiID Indonesia,
(4) Universitas Lelemuku SaumlakID Indonesia
98-111
Abstract Views : 198
Download :183

Systematic literature review (SLR): “Dysfunctional audit behavior Determinants on Auditors Working at Public Accounting Firm in Indonesia”

Siti Nurlatifah (1), Nurmala Ahmar (2)
(1) Universitas KrisnadwipayanaID Indonesia,
(2) Universitas PancasilaID Indonesia
112-127
Abstract Views : 516
Download :418

Analysis of Business Strategy of Clinic X in Denpasar City

Mira Veranita (1), Monica Beatrice Magaline (2), Muhamad Rizal Hadi Pratama (3), Ni Nyoman Feby Wulandari (4), Pande Made Doddy Haryadi (5)
(1) Universitas Adhirajasa Reswara SanjayaID Indonesia,
(2) Universitas Adhirajasa Reswara SanjayaID Indonesia,
(3) Universitas Adhirajasa Reswara SanjayaID Indonesia,
(4) Universitas Adhirajasa Reswara SanjayaID Indonesia,
(5) Universitas Adhirajasa Reswara SanjayaID Indonesia
128-141
Abstract Views : 307
Download :200

Investment Opportunity Set (Ios): Between Opportunities and Threats for Pharmaceutical Companies in Indonesia

Siti Nurlatifah (1)
(1) Universitas KrisnadwipayanaID Indonesia
142-157
Abstract Views : 247
Download :248

Recent Trends in Auditing by Uncovering the Digital Age and Best Practices for Efficiency and Accuracy

Ghaniya Arya Gemilang (1), Ellyona Tehilla Ganish (2), Niken Dwi Anggraeni (3), Trinandari Prasetyo Nugrahanti (4)
(1) ABFI Perbanas Institute JakartaID Indonesia,
(2) ABFI Perbanas Institute JakartaID Indonesia,
(3) ABFI Perbanas Institute JakartaID Indonesia,
(4) ABFI Perbanas Institute JakartaID Indonesia
158-167
Abstract Views : 302
Download :318

The Effect of Audit Committee and Audit Quality on Earnings Management in Manufacturing Companies in Bei

Manu Diada Rizky (1), Nabiella Annisya Mas Putri (2), Imelda Mariawasi (3), Trinandari Prasetya Nugraha (4)
(1) ABFI Perbanas Istitute of Jakarta IndonesiaID Indonesia,
(2) ABFI Perbanas Istitute of Jakarta IndonesiaID Indonesia,
(3) ABFI Perbanas Istitute of Jakarta IndonesiaID Indonesia,
(4) ABFI Perbanas Istitute of Jakarta IndonesiaID Indonesia
168-178
Abstract Views : 461
Download :445

The Influence of Artificial Intelligence on Readiness and Acceptance of Technology in E-Commerce

Naskiroh Naskiroh (1), Dina Nurqolbiyah (2), Winarti Winarti (3), Ida Rosnidah (4), Firman Hidayat (5)
(1) Universitas Swadaya Gunung JatiID Indonesia,
(2) Universitas Swadaya Gunung JatiID Indonesia,
(3) Universitas Swadaya Gunung JatiID Indonesia,
(4) Universitas Swadaya Gunung JatiID Indonesia,
(5) Universitas Swadaya Gunung JatiID Indonesia
179-193
Abstract Views : 679
Download :478