Finance management

All Items

• Understanding Budget Reality in The Perspective of Symbolic Interactionism

  Lilis Ardini ⁽¹⁾, Nurul Hasanah Uswati Dewi ⁽²⁾

  (1) STIE Indonesia, Jl. Menur Pumpungan No.30, Surabaya 60118, Jawa Timur, Indonesia, Indonesia ,

  (2) STIE Perbanas, Jl. Nginden Semolo No. 34-36, Surabaya 60118, Jawa Timur, Indonesia, Indonesia

  105-118

  DOI : 10.21632/irjbs.9.2.105-118

  Abstract View : 205

  PDF downloads: 84
• The Impact of COVID-19 on the Financial Performance of Insurance Companies in South Africa

  Siphesihle Charles Zungu ⁽¹⁾, Haruna ⁽²⁾, Jean ⁽³⁾

  (1) Department of Financial Accounting, Durban University of Technology, South Africa ,

  (2) Department of Financial Accounting, Durban University of Technology, South Africa ,

  (3) Department of Financial Accounting, Durban University of Technology, South Africa

  13-26

  DOI : 10.21632/irjbs.18.1.13-26

  Abstract View : 1126

  PDF downloads: 559
• Relationships between Budgetary Participation and Organizational Commitment: Mediated by Reinforcement Contingency Evidence from the Service Sector Industries

  Mia Selvina ⁽¹⁾, Yuliansyah Yuliansyah ⁽²⁾

  (1) Accounting Department - University of Lampung, Bandar Lampung, Indonesia ,

  (2) Accounting Department - University of Lampung, Bandar Lampung, Indonesia

  69-80

  DOI : 10.21632/irjbs.8.2.69-80

  Abstract View : 202

  PDF downloads: 77
• The Moderating Effect of Family Ownership on Earnings Management and Stock Price Crash Risk

  Aswin Parmita Sakti ⁽¹⁾, Arief Wibisono Lubis ⁽²⁾

  (1) Department of Management, Faculty of Economics and Business, Universitas Indonesia Jl. Prof. Dr. Sumitro Djojohadikusumo UI Depok, Jawa Barat 16424, Indonesia ,

  (2) Department of Management, Faculty of Economics and Business, Universitas Indonesia Jl. Prof. Dr. Sumitro Djojohadikusumo UI Depok, Jawa Barat 16424, Indonesia

  139-158

  DOI : 10.21632/irjbs.18.2.139-158

  Abstract View : 546

  PDF downloads: 420
• Investigating the Role of Management Accountants in Indonesia

  Arief Fadhilah ⁽¹⁾, Siti Nurwahyuningsih Harahap ⁽²⁾, Dyah Setyaningrum ⁽³⁾

  (1) STIE Prasetiya Mulya, Jakarta, Indonesia ,

  (2) Universitas Indonesia, Depok, Indonesia ,

  (3) Universitas Indonesia, Depok, Indonesia

  81-96

  DOI : 10.21632/irjbs.8.2.81-96

  Abstract View : 196

  PDF downloads: 94
• An Integrative Model of Customer Relationship Management and Sustainable Finance in SMEs

  Noer Rafikah Zulyanti ⁽¹⁾, Elliv Hidayatul Lailiyah ⁽²⁾, Melita Maharani Putri ⁽³⁾, Muhammad Khofid Nazarudin ⁽⁴⁾, Aqmal Ade Rosyid ⁽⁵⁾

  (1) Universitas Muhammadiyah Lamongan, Jalan Raya Plalangan KM02, Plosowahyu, Lamongan, Jawa Timur, 62218, Indonesia ,

  (2) Universitas Muhammadiyah Lamongan, Jalan Raya Plalangan KM02, Plosowahyu, Lamongan, Jawa Timur, 62218, Indonesia ,

  (3) Universitas Muhammadiyah Lamongan, Jalan Raya Plalangan KM02, Plosowahyu, Lamongan, Jawa Timur, 62218, Indonesia ,

  (4) Universitas Muhammadiyah Lamongan, Jalan Raya Plalangan KM02, Plosowahyu, Lamongan, Jawa Timur, 62218, Indonesia ,

  (5) Universitas Muhammadiyah Lamongan, Jalan Raya Plalangan KM02, Plosowahyu, Lamongan, Jawa Timur, 62218, Indonesia

  DOI : 10.21632/

  Abstract View : 9
• The Influence of Top Management Team Characteristics on BPD Performance

  Joy Elly Tulung ⁽¹⁾, Dendi Ramdani ⁽²⁾

  (1) Universitas Sam Ratulangi, Manado, Indonesia ,

  (2) Office of Chief Economist, Bank Mandiri, Indonesia

  155-166

  DOI : 10.21632/irjbs.8.3.155-166

  Abstract View : 187

  PDF downloads: 118
• The Impacts of ALMA Primary Variables on Profitability An Empirical Study of Indonesian Banking

  Sapto Jumono ⁽¹⁾, Noer Azam Achsani ⁽²⁾, Dedi Budiman Hakim ⁽³⁾, Muhamad Firdaus ⁽⁴⁾

  (1) Bogor Agriculture University, Bogor, Indonesia ,

  (2) Bogor Agriculture University, Bogor, Indonesia ,

  (3) Bogor Agriculture University, Bogor, Indonesia ,

  (4) Bogor Agriculture University, Bogor, Indonesia

  13-32

  DOI : 10.21632/irjbs.8.1.13-32

  Abstract View : 168

  PDF downloads: 167
• The Impact of Family Control on Dividend Policy: Evidence from Indonesia

  Lukas Setia Atmaja ⁽¹⁾

  (1) School of Business & Economics, Universitas Prasetiya Mulya, Jl. RA. Kartini (TB Simatupang), Cilandak, DKI Jakarta 12430, Indonesia

  147-156

  DOI : 10.21632/irjbs.9.3.147-156

  Abstract View : 209

  PDF downloads: 113
• How Indonesian Accounting Education Providers Meet The Demand of The Industry

  Dyah Setyaningrum ⁽¹⁾, Ali Muktiyanto ⁽²⁾, Ancella A. Hermawan ⁽³⁾

  (1) Faculty of Economics and Business, Universitas Indonesia, Depok, Indonesia ,

  (2) Faculty of Economics and Business, Universitas Indonesia, Depok, Indonesia ,

  (3) Faculty of Economics and Business, Universitas Indonesia, Depok, Indonesia

  1-11

  DOI : 10.21632/irjbs.8.1.1-11

  Abstract View : 208

  PDF downloads: 170
• How Financial Literacy Influences Budgeting, Investment, and Savings Behaviors

  Dheepiga S ⁽¹⁾, Sivakumar N ⁽²⁾

  (1) Sri Krishna Arts and Science College, Affliated to Bharathiar University Kuniyamuthur, Coimbatore, India – 641008, India ,

  (2) Sri Krishna Arts and Science College, Affliated to Bharathiar University Kuniyamuthur, Coimbatore, India – 641008, India

  101-114

  DOI : 10.21632/irjbs.18.1.101-114

  Abstract View : 4889

  PDF downloads: 2164
• Free Cash Flow and Profitability in Indonesian Energy Companies

  Amrie Firmansyah ⁽¹⁾, Nafis Dwi Kartiko ⁽²⁾

  (1) Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Jl. Pondok Labu Raya, Pondok Labu, Cilandak, Jakarta Selatan, DKI Jakarta 12450, Indonesia ,

  (2) Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia, Kav. 40-42, Jl. Gatot Subroto No.77, Senayan, Kebayoran Baru, Jakarta Selatan, DKI Jakarta 12190, Indonesia

  343-361

  DOI : 10.21632/irjbs.18.3.343-361

  Abstract View : 573

  PDF downloads: 1122
• Financial Flexibility in Highly Regulated Market: Indonesian Telecommunication Case during Tariff Pricing War

  Y. Arief Rijanto ⁽¹⁾

  (1) Finance Department, Prasetiya Mulya Business School, Jl. RA Kartini, Cilandak Barat Jakarta Selatan 12430, Indonesia

  123-135

  DOI : 10.21632/irjbs.8.2.123-135

  Abstract View : 118

  PDF downloads: 87
• Emerging Implications of Blockchain in Global Trade

  Madhumita Das ⁽¹⁾, Pravitha Vijaykumar ⁽²⁾, Habibullah Khan ⁽³⁾

  (1) GlobalNxt University, Lot 10-01A, Level 10 Menara HLX, No.3 Jalan Kia Peng, 50450 Kuala Lumpur, Malaysia ,

  (2) GlobalNxt University, Lot 10-01A, Level 10 Menara HLX, No.3 Jalan Kia Peng, 50450 Kuala Lumpur, India ,

  (3) GlobalNxt University, Lot 10-01A, Level 10 Menara HLX, No.3 Jalan Kia Peng, 50450 Kuala Lumpur, Malaysia

  271-285

  DOI : 10.21632/irjbs.18.3.271-285

  Abstract View : 497

  PDF downloads: 274
• The Effect of Overconfidence and Experience on Belief Adjustment Model in Investment Judgement

  Luciana Spica Almilia ⁽¹⁾, Putri Wulanditya ⁽²⁾

  (1) STIE Perbanas, Jl. Nginden Semolo No. 34-36, Surabaya, 60118, Jawa Timur, Indonesia, Indonesia ,

  (2) STIE Perbanas, Jl. Nginden Semolo No. 34-36, Surabaya, 60118, Jawa Timur, Indonesia, Indonesia

  39-47

  DOI : 10.21632/irjbs.9.1.39-47

  Abstract View : 102

  PDF downloads: 79
• The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow Sensitivity

  Bima Abdi Wibawa ⁽¹⁾, Ratna Wardhani ⁽²⁾

  (1) Faculty of Economics and Business, Universitas Indonesia, Kampus Widjojo Nitisastro, Jl. Prof. Dr. Sumitro Djojohadikusumo, Kukusan, Beji, Kukusan, Beji, Kota Depok, Jawa Barat 16420, Indonesia ,

  (2) Faculty of Economics and Business, Universitas Indonesia, Kampus Widjojo Nitisastro, Jl. Prof. Dr. Sumitro Djojohadikusumo, Kukusan, Beji, Kukusan, Beji, Kota Depok, Jawa Barat 16420, Indonesia

  69-88

  DOI : 10.21632/irjbs.10.2.68-88

  Abstract View : 153

  PDF downloads: 75
• Driving Innovation in Data Analytics Adoption for Auditing in Tanzania's Banking Sector

  Thomas Kwilasa ⁽¹⁾, Daniel Ntabagi Koloseni ⁽²⁾

  (1) The Institute of Finance Management, P.O Box 3918, 5 Shaaban Robert Street 11101 Dar es salaam, Tanzania, United Republic of ,

  (2) The Institute of Finance Management, P.O Box 3918, 5 Shaaban Robert Street 11101 Dar es salaam, Tanzania, United Republic of

  317-330

  DOI : 10.21632/irjbs.18.3.317-330

  Abstract View : 396

  PDF downloads: 335
• Does Bid/Ask Spread React to the Increase of Internet Search Traffic?

  Ridwan Nurazi ⁽¹⁾, Berto Usman ⁽²⁾, Paulus S. Kananlua ⁽³⁾

  (1) Universitas Bengkulu, Bengkulu, Indonesia ,

  (2) Universitas Bengkulu, Bengkulu, Indonesia ,

  (3) Universitas Bengkulu, Bengkulu, Indonesia

  181-196

  DOI : 10.21632/irjbs.8.3.181-196

  Abstract View : 171

  PDF downloads: 139
• Creative Accounting Model for Increasing Banking Industries’ Competitive Advantage in Indonesia

  Supriyati ⁽¹⁾, Erida Herlina ⁽²⁾

  (1) STIE Perbanas, Surabaya, Indonesia ,

  (2) STIE Perbanas, Surabaya, Indonesia

  197-207

  DOI : 10.21632/irjbs.8.3.197-207

  Abstract View : 147

  PDF downloads: 93
• Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

  Dahlia Sari ⁽¹⁾, Christine Tjen ⁽²⁾

  (1) Faculty of Economics and Business, Universitas Indonesia, Jl. Prof. Dr. Sumitro Djojohadikusumo, Depok 16424, Jawa Barat, Indonesia ,

  (2) Faculty of Economics and Business, Universitas Indonesia, Jl. Prof. Dr. Sumitro Djojohadikusumo, Depok 16424, Jawa Barat, Indonesia

  93-104

  DOI : 10.21632/irjbs.9.2.93-104

  Abstract View : 361

  PDF downloads: 214
• Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance

  Masripah ⁽¹⁾, Vera Diyanty ⁽²⁾, Debby Fitriasari ⁽³⁾

  (1) Universitas Indonesia, Depok, Indonesia ,

  (2) Universitas Indonesia, Depok, Indonesia ,

  (3) Universitas Indonesia, Depok, Indonesia

  167-180

  DOI : 10.21632/irjbs.8.3.167-180

  Abstract View : 178

  PDF downloads: 137
• Board Characteristics and Firm Performance: Evidence from Indonesia

  Athalia Ariati Hidayat ⁽¹⁾, Sidharta Utama ⁽²⁾

  (1) Universitas Indonesia, Jakarta, Indonesia ,

  (2) Universitas Indonesia, Jakarta, Indonesia

  137-154

  DOI : 10.21632/irjbs.8.3.137-154

  Abstract View : 328

  PDF downloads: 163
• Behavioral Insights into Digital Payment Innovations

  Sukritha K. R. ⁽¹⁾, V. Vimala ⁽²⁾

  (1) Department of Commerce, Avinashilingam Institute for Home Science and Higher Education for Women, Coimbatore, India ,

  (2) Department of Commerce, Avinashilingam Institute for Home Science and Higher Education for Women, Coimbatore, India

  85-99

  DOI : 10.21632/irjbs.18.1.85-99

  Abstract View : 948

  PDF downloads: 588
• Banking Accounting Practices “Humanist”

  Nanang Shonhadji ⁽¹⁾

  (1) STIE Perbanas, Jl. Nginden Semolo No. 34-36, Surabaya 60118, Jawa Timur, Indonesia, Indonesia

  31-38

  DOI : 10.21632/irjbs.9.1.31-38

  Abstract View : 119

  PDF downloads: 95
• Accountability and Incumbent Re-election in Indonesian Local Government

  Retno Yuliati ⁽¹⁾, Soemarso Slamet Raharjo ⁽²⁾, Dodik Siswantoro ⁽³⁾

  (1) Faculty of Economics and Business, Universitas Indonesia, Jl. Prof. Dr. Sumitro Djojohadikusumo, Depok 16424, Jawa Barat, Indonesia ,

  (2) Faculty of Economics and Business, Universitas Indonesia, Jl. Prof. Dr. Sumitro Djojohadikusumo, Depok 16424, Jawa Barat, Indonesia ,

  (3) Faculty of Economics and Business, Universitas Indonesia, Jl. Prof. Dr. Sumitro Djojohadikusumo, Depok 16424, Jawa Barat, Indonesia

  157-168

  DOI : 10.21632/irjbs.9.3.157-168

  Abstract View : 137

  PDF downloads: 108