VOL 18 (April 2019) ISSUE 5

International Journal of Business, Economics and Law, Vol. 18, Issue 5

(April 2019)

TABLE OF CONTENTS

No.AuthorsTitlePage
1Aura Kristiani, Mathius Tandiontong
THE EFFECT FROM NON PERFORMING LOAN, NET INTEREST MARGIN, SIZE AND LIQUIDITY TO CAPITAL ADEQUACY RATIO ON BANKING INDUSTRY THAT CHARTERED IN INDONESIA STOCK EXCHANGE YEAR 2013-20171-14
2Nael Sayed AhmedENVIRONMENTAL ACCOUNTING DISCLOSURES: THE CASE OF MANUFACTURING LISTED COMPANIES IN PALESTINE SECURITIES EXCHANGE15-21
3Aris Riantori Faisal, Etty Murwaningsari DETERMINANT OF ASSET REVALUATION AND CORPORATE VALUE (STUDY ON INDONESIA STOCK EXCHANGE)22-27
4Istianah Zainal Asyiqin, Adi Sulistiyono, Abdul MananTHE POLEMIC OF MURABAHA FINANCING VALIDITY: THE STUDY OF ITS IMPLEMENTATION IN SHARIA BANKING IN INDONESIA28-38
5Gunarto, Soediyono, Sri Endah WahyuningsihRECONSTRUCTION OF CRIMINAL SANCTIONS FOR RAPE CRIMES IN CRIMINAL CODE BASED ON JUSTICE VALUE39-50
6Farida Ismi Trihapsari, Burhanudin HarahapSHARIA SUPERVISORY BOARD (DPS)’S SUPERVISION ON SHARIA MICRO FINANCIAL INSTITUTION OF BAITUL MAAL WAT TAMWIL (BMT) IN SUKOHARJO REGENCY (A Study in BMT Amanah Ummah Gumpang, Kartasura, Sukoharjo)51-57
7Sugito Efendi, Elwisam, Edy GuritnoTHE BEHAVIOR OF ENTREPRENEURSHIP: CASE STUDY A KERUPUK DOROKDOK IN BANDUNG REGENCY AND GARUT SURROUNDING58-67
8Beureukat, Tatang Mitra SetiaECONOMIC EMPOWERMENT MODEL WITH INDUSTRIALIZATION APPROACH USING RAW MATERIAL WASTE OF BANANA PLANT IN NANGGROE ACEH DARUSSALAM (NAD)68-71
9Imam Andhi Khurniawan, Burhanudin HarahapRE-CERTIFICATION ON WAQF LAND RIGHT ANNULLED BY COURT RULING IN SUKOHARJO REGENCY72-76
10Anjar S C Nugraheni, Setiono, SH MS, Burhanuddin Harahap, PhD, Kukuh TejomurtiTHE DEVELOPMENT OF CHILD CUSTODY REGULATION IN INDONESIAN DIVORCE LAW77-83
11Su’ud Wahedi, Tuhardjo, S.E., M.Si., Ak., Imam Mukhlis, S.E., M.Si.
MODERATING EFFECT OF ACCOUNTING FIRMS ON RELATIONSHIP GOOD CORPORATE GOVERNANCE, GOVERNMENT OWNERSHIP AND FIRM VALUE84-92
12Deaf Wahyuni Ramadhani, Supanto Supanto, Hartiwiningsih HartiwiningsihTHE EFFECT OF PROHIBITION AND/OR RESTRICTION POLICY ON SMUGGLING RATE IN INDONESIA93-98
13Ika Sebti Nurkumalasari, Nurika Restuningdiah, Eka Ananta SidhartaINTEGRATED REPORTING DISCLOSURE AND ITS IMPACT ON FIRM VALUE: EVIDENCE IN ASIA99-108
14DentyArista, BambangSubroto, BambangHariadi
THE EFFECT OF MANAGERIAL SHARE OWNERSHIP, PUBLIC SHARE OWNERSHIP, AND SLACK RESOURCE ON CSR REPORTING109-118
15I Gusti Ayu Purnamawatim, Made Suyana UtamaWOMEN'S EMPOWERMENT STRATEGIES TO IMPROVE THEIR ROLE IN FAMILIES AND SOCIETY119-127
16Putu Eka Juliana Jaya, Made Suyana UtamaSTRATEGY TO IMPROVE COMPETITIVENESS IN SMALL MEDIUM INDUSTRY IN BALI128-134
17Aprilia Puspitasari, Zaki Baridwan, Aulia Fuad RahmanTHE EFFECT OF AUDIT COMPETENCE, INDEPENDENCE, AND PROFESSIONAL SKEPTISM ON AUDIT QUALITY WITH AUDITOR'S ETHICS AS MODERATION VARIABLES135-144
18Herjiden, Sudarmiatin, Dodik JuliardiMARRIAGE INVESTMENT MODEL: SOCIAL CONSTRUCTION OF ACCOUNTING PRACTICES (A Phenomenology Study On Sambas Malay Tribe Community In West Kalimantan-Indonesia)145-152
19Eko Budi Prasetyo, Pujiono, Yudho Taruno MuryantoJUSTICE PRINCIPLE IN BANKRUPTCY PREVENTION EFFORT WITHIN THE PEACE AGREEMENT FOR SUSPENSION OF DEBT PAYMENT OBLIGATION153-158
20Indarti, Etty MurwaningsariREAL EARNING MANAGEMENT IN ANALYSIS OF THE INFLUENCE OF FINANCIAL STABILITY, FINANCIAL TARGET AND LEVERAGE IN MANUFACTURING COMPANIES LISTED BY INDONESIA STOCK EXCHANGE159-166
21Cong Van Nguyen, Lan Thi Ngoc NguyenFACTORS AFFECTING THE LEVEL OF FINANCIAL INDEPENDENCE OF LISTED MANUFACTURING COMPANIES: EVIDENCE FROM VIETNAM167-178
22Harfiahani Indah Rakhma Ningtyas, Roekhudin, Wuryan Andayani
THE EFFECT OF GOVERNMENT INTERNAL CONTROL SYSTEM AND GOVERNMENT ACCOUNTING SYSTEM ON PERFORMANCE ACCOUNTABILITY WITH THE FINANCIAL QUALITY STATEMENTS AS INTERVENING VARIABLES (Case Study: The Government of Lumajang Regency, East Java)179-187
23Masitha Nisa Akmalia, Sutrisno T., Erwin SaraswatiTHE EFFECT OF CSR DISCLOSURE ON EVA AND THE ROLE OF COMPANY SIZE: INDONESIAN MANUFACTURING CONTEXT188-196
24Agustine Dwianika, Etty Murwaningsari THE EFFECT OF ASEAN'S CORPORATE GOVERNANCE SCORECARD AND COMPANY CULTURE ON PROFIT MANAGEMENT WITH ULTIMATE OWNERSHIP AS A MODERATING VARIABLE197-207
25Widiya Pratiwi, Erwin Saraswati, RoekhudinTHE EFFECT OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH FAMILY COMPANY MODERATION (STUDY IN PUBLIC COMPANIES IN INDONESIA)208-218
26Holiawati, Etty MurwaningsariINTELLECTUAL CAPITAL, TAX AVOIDANCE AND FIRM VALUE219-227
27Nurhidayatul Azyziyah, Cipto Wardoyo, Heri Pratikto
THE UTILIZATION OF FINANCIAL AUDIT BOARD AUDIT RESULTS IN EARLY CORRUPTION DETECTION IN MALANG RAYA MALANG VERSION CORRUPTION228-235
28Dian Novia Anatami, Nurkholis, RoekhudinTHE DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH ENVIRONMENTAL PERFORMANCE AS MODERATING VARIABLES236-247
29I Dewa Ayu Widyani, I Dewa Ayu Yus AndayaniTHE CIRCLE OF VIOLENCE BEFORE AND AFTER DIVORCE AS A HIDDEN VIOLENCE248-253
30I Dewa Ayu Yus Andayani, Anak Agung Ngurah Alit Suteja, Anak Agung Putu Oka SeputraTHE VALIDITY OF THE HEIR TO REJECT THE INHERITANCE ACCORDING TO INHERITANCE LAW IN INDONESIA254-259
31Ratih Megantika Rahayu, Mentari Tri YulyonaINDIVIDUAL TAX PAYER INTENTION TO USE E-FILING IN INDONESIA260-264
32Nurcahyono, Bambang Hariadi, Endang MardiatiTHE UTILIZATION OF FINANCIAL AUDIT BOARD AUDIT RESULTS IN EARLY CORRUPTION DETECTION IN MALANG RAYA MALANG VERSION CORRUPTION265-272
33Muhammad Rifzal Alief RamadhanAUTHENTIC EVIDENCE AGAINST INBETWEEN LAND RIGHTS DUE TO INHERITANCE OF PROPERTY273-278
34Clara Devy Yulvia Ratna Sary, Sunaryanto, Heri PratiktoTHE MEANING OF GOOD CORPORATE GOVERNANCE PRINCIPLES FOR ZAKAT MANAGERS ON ASH SHOHWAH SOCIAL CHARITY FOUNDATION279-284
35Setyoadi Pambudi, Munawar Ismail, David KalugeTHE TRANSMISSION MECHANISM OF MONETARY POLICY CHANNELS INTEREST RATE PASS THROUGH IN INDONESIA285-289
36Febrina MahlizaTHE INFLUENCE OF E-COMMERCE ADOPTION USING SOCIAL MEDIA TOWARDS BUSINESS PERFORMANCE OF MICRO ENTERPRISES290-299
37Do Hoai Linh, Nguyen Thi Hoai Phuong, Ngo Thanh Xuan, Le Anh Duc, Nguyen Thi Ngoc Diep, Nguyen Huyen Trang
DETERMINANTS OF CAPITAL ADEQUACY RATIO OF VIETNAMESE COMMERCIAL BANKS300-310
38Munawar Kholil, Adi Sulistiyono, Albertus Sentot SudarwantoISSUES AND CHALLENGES OF TRADEMARK LAW REGISTRATION FOR SMALL ENTREPRENEURS IN STRENGTHENING CREATIVE ECONOMIC COMMUNITIES IN INDONESIA311-319
39Muhamad Nadhir Abdul Nasir, Wong Yoon Loong, Chin Yew Cheng, Wong Huey Siew, Ph.D., Choo Siew Cheong
THE INCLUSION OF PERSONS WITH VISUAL IMPAIRMENT IN PRIVATE SECTOR: ARE WE DESTINED TO REMAIN IN THIS MESS?320-329
40Agung Parameswara, Athina Wulandari, Rediatni GiriTHE ANALYSIS OF PRODUCTIVITY AND LABOR ABSORPTION IN CREATIVE SMEs BASE ON LOCAL WISDOM IN KAMASAN VILLAGE, BALI, INDONESIA330-340
41Nael Sayed Ahmed, Adel Abu ShararTHE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE PALESTINIAN BANKING INDUSTRY341-346
42Ester Melania Pasamba, Sutrisno. T, RosidiTHE EFFECTS OF INDEPENDENCE AND AUDITOR PROFESSIONALISM ON AUDIT QUALITYWITH TIME BUDGET PRESSURE AS A MODERATING VARIABLE347-356
43SetiyowatiCOMPENSATION OF LAND ACQUISITION FOR PUBLIC INTEREST357-363