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 : 517
Download :231

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 : 840
Download :775

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 : 452
Download :363

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 : 533
Download :508

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 : 240
Download :263

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 : 452
Download :387

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 : 538
Download :447

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 : 350
Download :271

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 : 230
Download :207

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 : 576
Download :451

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 : 334
Download :219

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 : 320
Download :276

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 : 359
Download :342

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 : 497
Download :472

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 : 740
Download :509