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 Banjarmasin, ID Indonesia,
(2) Universitas Lambung Mangkurat, ID Indonesia,
(3) Akademi Sekretaris Manajemen Indonesia Citra Nusantara, ID Indonesia,
(4) Sekolah Tinggi Manajemen Informatika dan Komputer Indonesia Banjarmasin, ID Indonesia,
(5) College of Science and Technology, MR Mauritania
1-8
Abstract Views : 553
Download :251

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 Jember, ID Indonesia,
(2) Universitas Jember, ID Indonesia,
(3) Universitas Jember, ID Indonesia,
(4) Texila American University, GY Guyana,
(5) Institute for Training of Advanced Teachers, SR Suriname,
(6) Atlantic Technological University, IE Ireland
9-17
Abstract Views : 872
Download :811

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 Natal, ID Indonesia
18-27
Abstract Views : 528
Download :387

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 Nuswantoro, ID Indonesia,
(2) Universitas Dian Nusantoro, ID Indonesia,
(3) University of Southern Denmark, ID Indonesia,
(4) Isinki University of Helsinki Finland, FI Finland,
(5) Centro de Investigation y Docencia Economicas, MX Mexico
28-42
Abstract Views : 608
Download :549

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

Ahmad Nur Huda (1)
(1) Universitas Islam Negeri Syarif Hidayatullah Jakarta, ID Indonesia
43-57
Abstract Views : 255
Download :279

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 Nuswantoro, ID Indonesia,
(2) Universitas Dian Nuswantoro Semarang, ID Indonesia
58-69
Abstract Views : 466
Download :406

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 Nuswantoro, ID Indonesia
70-81
Abstract Views : 583
Download :468

Analysis of Potential Sectors in Tanimbar Islands Regency

Ferly A. Sairmaly (1), Paulus Laratmase (2), Moses Feninlambir (3), Yani Batmomolin (4)
(1) Universitas Lelemuku Saumlaki, ID Indonesia,
(2) Universitas Lelemuku Saumlaki, ID Indonesia,
(3) Universitas Lelemuku Saumlaki, ID Indonesia,
(4) Universitas Lelemuku Saumlaki, ID Indonesia
82-97
Abstract Views : 401
Download :326

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 Saumlak, ID Indonesia,
(2) Universitas Lelemuku Saumlak, ID Indonesia,
(3) Universitas Lelemuku Saumlaki, ID Indonesia,
(4) Universitas Lelemuku Saumlak, ID Indonesia
98-111
Abstract Views : 244
Download :237

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 Krisnadwipayana, ID Indonesia,
(2) Universitas Pancasila, ID Indonesia
112-127
Abstract Views : 633
Download :483

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 Sanjaya, ID Indonesia,
(2) Universitas Adhirajasa Reswara Sanjaya, ID Indonesia,
(3) Universitas Adhirajasa Reswara Sanjaya, ID Indonesia,
(4) Universitas Adhirajasa Reswara Sanjaya, ID Indonesia,
(5) Universitas Adhirajasa Reswara Sanjaya, ID Indonesia
128-141
Abstract Views : 359
Download :244

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

Siti Nurlatifah (1)
(1) Universitas Krisnadwipayana, ID Indonesia
142-157
Abstract Views : 381
Download :300

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 Jakarta, ID Indonesia,
(2) ABFI Perbanas Institute Jakarta, ID Indonesia,
(3) ABFI Perbanas Institute Jakarta, ID Indonesia,
(4) ABFI Perbanas Institute Jakarta, ID Indonesia
158-167
Abstract Views : 406
Download :373

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 Indonesia, ID Indonesia,
(2) ABFI Perbanas Istitute of Jakarta Indonesia, ID Indonesia,
(3) ABFI Perbanas Istitute of Jakarta Indonesia, ID Indonesia,
(4) ABFI Perbanas Istitute of Jakarta Indonesia, ID Indonesia
168-178
Abstract Views : 564
Download :517

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 Jati, ID Indonesia,
(2) Universitas Swadaya Gunung Jati, ID Indonesia,
(3) Universitas Swadaya Gunung Jati, ID Indonesia,
(4) Universitas Swadaya Gunung Jati, ID Indonesia,
(5) Universitas Swadaya Gunung Jati, ID Indonesia
179-193
Abstract Views : 777
Download :530