Browsing A - Economics and Business by Author "Irwansyah, Irwansyah"
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Anomalies in the ‘Dark Side’ of Tourism: Resistance to Popular Sites in Samarinda, Indonesia
Kurniawan A., Erwin; Irwansyah, Irwansyah; Hakim, Yundi Permadi; Darma, Dio Caisar (Turyzm/Tourism, 2023-06-23)The term ‘destination security’ is found in the customs and norms applied to prevent conflicts between tourism actors, local communities and the surrounding environment. The emergence of resistance to a destination because ... -
Business and accounting standards that only support the capitalist interest: Critical thinking with institutional theory
Ikbal, Muhammad; Paminto, Ardi; Irwansyah, Irwansyah; Darma, Dio Caisar; Ulfah, Yana; Ilmi, Zainal (Journal of Public Value and Administrative Insight, 2022-12-31)The interests of investors have become the attention and purpose of regulators of business regulation, especially accounting regulations. Through the development of IFRS-based accounting standards, accounting regulators ... -
Employees are faced with whistleblowing reporting channel alternatives: Which one is more desirable?
Ulfah, Yana; Irwansyah, Irwansyah; Ikbal, Muhammad; Paminto, Ardi; Darma, Dio Caisar (Revista Espacios, 2020-08-20)Our study analyzes several factors which can potentially conduct the reporting of fraud (whistleblowing) inside of the organization toward responsible parties to look at the tendency of reporting channels, whether internal ... -
Ensuring Security in Economic Freedom: A Cross Case Between Indonesia's Border Neighbors
Lestari, Diana; Hudayah, Syarifah; Irwansyah, Irwansyah (Universitas Negeri Malang (UNM), 2023-10-22)An open economy allows for partnerships between countries. The urgency of this paper is to dedicate the government's concern to revitalizing weapons in finance, export–import, and empowering the military sector to maintain ... -
Explores the Specific Context of Financial Statement Fraud Based on Empirical from Indonesia
Ikbal, Muhammad; Irwansyah, Irwansyah; Paminto, Ardi; Ulfah, Yana; Darma, Dio Caisar (Universal Journal of Accounting and Finance, 2020-08-02)We explored the specific context of financial statements of fraud in Indonesia based on empirical evidence. We also explored the lineament of fraudulent financial reporting in Indonesia. This research is important because ... -
FAMILY BUSINESS BACKGROUND AND ENTREPRENEURSHIP FRIENDLY ENVIRONMENT AT UNIVERSITY ON STUDENTS INTENTION TO START-UP NEW BUSINESS
Irwansyah, Irwansyah; Paminto, Ardi; Ulfah, Yana; Ikbal, Muhammad; Darma, Dio Cesar (giapjournals, 2021-03-19)Purpose of the study: Entrepreneurship is one of the drivers of the national economy, youth and students are the main driving force for forming young entrepreneurs. Our research aimed at examining the students' intention ... -
FAMILY BUSINESS BACKGROUND AND ENTREPRENEURSHIP FRIENDLY ENVIRONMENT AT UNIVERSITY ON STUDENTS INTENTION TO START-UP NEW BUSINESS
Irwansyah, Irwansyah; Paminto, Ardi; Ulfah, Yana; Ikbal, Muhammad; Darma, Dio Caisar (Humanities & Social Sciences Reviews, 2021-03-06)Purpose of the study: Entrepreneurship is one of the drivers of the national economy, youth and students are the main driving force for forming young entrepreneurs. Our research aimed at examining the students' intention ... -
Financial intelligence: Financial statement fraud in Indonesia
Ikbal, Muhammad; Irwansyah, Irwansyah; Paminto, Ardi; Ulfah, Yana; Darma, Dio Caisar (Journal of Intelligence Studies in Business, 2020-12-10)Indonesia is currently in an honesty crisis, especially in financial governance, bothin government and private institutions. Our study uses the concept of financial intelligence toidentify and collect information related ... -
HAVE COMPANIES IN INDONESIA DISCLOSE ENVIRONMENTAL ACCOUNTING?
Fadillah, Haqi; Widyowati, Mutiara Puspa; Herdiyana, Herdiyana; Irwansyah, Irwansyah; Darma, Dio Caisar (Acta Tecnología, 2022-06-30)Environmental accounting is an effort to minimize the negative impact on the environment of the company's operational activities, both monetary and non-monetary. This effort is carried out by identifying the environmental ... -
Pengaruh Current Ratio dan Capital Intensity terhadap Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi (Studi Empiris Perusahaan Perdagangan, Jasa, dan Investasi Periode 2012-2016)
Ginting, Yoremia Lestari; Irwansyah, Irwansyah (FEB Unmul, 2021-04-01)Penelitian ini bertujuan untuk menguji pengaruh current ratio dan capital intensity terhadap agresivitas pajak dengan profitabilitas sebagai variabel moderasi. Variabel independen dalam penelitian ini current ratio dan ...