This study aims to analyze the impact of Covid-19 in Indonesia on commercial banks, especially in obtaining interest based income and proportion of interest based income as the main income of banks. This study uses quantitative descriptive method. The research was conducted Indon...
Open access
Research Article10.9734/ajeba/2022/v22i1430622
Aims: This study aims to provide the differences in financial performance, before and after implementation of PSAK 73 and its effect on the market reaction of infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange (IDX). Study Design: This...
Open access
Research Article10.9734/ajeba/2022/v22i1230611
Aims: This study aims to analyze the comparative of Allowance Impairment Losses (AIL) before and after implementation of PSAK 71 and its effect on banking profits. Study Design: This study used the quatiative descriptive method. Place and Duration of Study: Financial Services Au...
Open access
Research Article10.9734/ajeba/2022/v22i830585
This study aims to detect fraud tendencies in BOS fund management with a diamond fraud approach that is influenced by organizational competence and culture by using the quality of accounting information systems as mediation variables. This study used quantitative descriptive meth...
Open access
Research Article10.9734/ajeba/2023/v23i171050
This study aims to analyze the effect of audit quality, financial reporting aggressiveness and tax aggressiveness on the cost of debt (study on Southeast Asian pharmaceutical companies). This research is interesting to study where different with other research of this research us...
Open access
Research Article10.9734/ajeba/2022/v22i2230708
Aims: This study aimed to determine the effect of Regional Original Income, general allocation funds, capital expenditures, audit opinions, and the level of public education on the implementation of e-Government in local governments in Indonesia. Study Design: This study uses sec...
Open access
Research Article10.9734/ajeba/2022/v22i1930656
This study aims to find indications of academic fraud in the implementation of final semester assessment online from the perspective of diamond fraud theory consisting of four dimensions; pressure, opportunity, rationalization, and capability. This quantitative study with a quest...
Open access
Research Article10.9734/ajeba/2021/v21i230349