This paper aims to examine the main points of the emergence of controversies regarding digital currencies. By using secondary data and qualitative-descriptive analysis, it was found that digital currency cannot replace the function of money as a medium of exchange, a store of value, and a unit...

Barangkali di benak semua orang Indonesia, krisis moneter 1998 dan krisis keuangan 2008 merupakan dua episode krisis yang paling diingat. Tidak hanya di sektor ekonomi dan keuangan, dua periode krisis tersebut juga diwarnai keterkaitan dengan kejadian politik yang sepertinya lebih menyebabkan...

This paper aims to describe the various constituents in financial innovation through a review of the financial innovation literature. Therefore, the approach used in this paper refers to a typical approach to the financial innovation literature that focuses on: (i) conception of financial...

Indonesian Abstract: Going concern merupakan salah satu konsep penting akuntansi tentang keadaan di mana perusahaan dapat tetap beroperasi dalam jangka waktu ke depan, dimana hal ini dipengaruhi oleh keadaan finansial dan non finansial. Kegagalan mempertahankan going concern dapat mengancam...

As reaction from market inefficient specified about information distribution, all market participant trying to reduce the effect with various means, among other things by perceiving historical behavior of share price. One of result namely contrarian strategy by believing that loser portfolio...

This study aims to test empirically whether public share ownership is able to moderate the relationship between the financial performance proxy with profitability on the quality of information. The quality of IFR information is measured through the disclosure index compiled by Boubaker et al...

This study aims to analyze the comparison of financial distress in construction companies in the Indonesia Stock Exchange in 2014 -2018 using 5 methods are Altman Z-Score, Falmer, Grover, Springate and Zmijewski methods. The samplingtechnique used was purposive sampling. The sample in this study...

The pecking order theory of capital structure is one of the most influential theories of corporate finance. The purpose of this study is to explore the most important factors on a firm’s capital structure by pecking-order theory. Hierarchical regression is used as the analysis model. This...

This study aims to examine the impact of the Covid-19 pandemic on the development of the Indonesian financial sector, both in terms of depth, access, and efficiency. The analytical tool used is the same as Mansur and Nizar's study (2019) with data updating in the period 2019 to August 2020. The...

Indonesian Abstract: Telah banyak penelitian yang mengkonfirmasi adanya potensi nilai ekonomis pada pembelian kembali (buyback) saham. Umumnya, penelitian-penelitian ini menyimpulkan bahwa ada peningkatan return, baik jangka pendek maupun jangka panjang, pada perusahaan yang melakukan pembelian...