This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial...

The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion (total board of commissioners who have...

Duflo (2001) exploits a 1970s schooling expansion in Indonesia to estimate the returns to schooling. Under the study's difference-in-differences (DID) design, two patterns in the data-shallower pay scales for younger workers and negative selection in treatment-can violate the parallel trends...

In settings where resistance and rampant misinformation against vaccines exist, the prospect of containing infectious diseases remains a challenge. Can delivery of information regarding the benefits of vaccination through personal home visits by local ambassadors increase vaccine uptake? We...

Improving nourishment and diets has become a priority for Indonesia. The stunting rate among under-five children in Indonesia at 24% is considered high and deserving of serious attention.Improving dietary diversity among children is essential to reduce the stunting rate and prevalence....

The complex nature of Indonesia's export and import policies has led to a lot of challenges in the past. The Neraca Komoditas (NK) scheme might be the solution to address the complicated flow of export-import demand. However, the centralized data distribution and the plan to further expand the...

The Indonesian entrepreneurial landscape is dominated by micro-enterprises (MIEs), most of which operate informally with a high proportion of women as owners and/or workers. The digital economy can benefit Indonesian women's micro-enterprises (MIEs) by reducing market entry barriers and...

The COVID-19 pandemic has affected people's lives and increased the banking solvency risk. This research aimed to build an early warning and early action simulation model to mitigate the solvency risk using the system dynamics methodology and the Powersim Studio 10© software. The addition of an...