This book will lead its readers to explore an oasis of contemporary research on accounting at the backdrop of an emerging giant–Indonesia. Written by prominent researchers at Universitas Indonesia, the topmost Business School in Indonesia, as well as a manifold of researchers from other top-ranked universities and institutions, this book provides immense assistance for the readers to gain how various research methods are implemented in contemporary accounting topics. Moreover, this book may cater to the interests of accounting practitioners and consultants too in understanding a wide range of most-recent accounting issues in both public and private sectors, particularly in the following areas: 1. Financial and management accounting; 2. Auditing and taxation; 3. Governance and internal control.

Contemporary Issues on Development Economics and Well-being: Exploring Distinctive Cases in Indonesia covers recent studies and updated issues in the following areas: 1. Population Economics in Indonesia; 2. Islamic Economics and Microfinance; 3. Monetary and Fiscal Challenges in a Changing Global Economy.

We are pleased to offer you with the following book titled “Contemporary Issues in Finance, Accounting and Consumers’ Behaviour: Lesson from Indonesia” written by prominent authors who are specialized in the area from the Faculty of Economics and Business, Universitas Indonesia, and other top-ranked universities in Indonesia. The book covers some most recent studies and updated issues in the following areas: Corporate Finance, Governance and Social Responsibility : The articles in this chapter discuss recent issues related with corporate financial management in various contexts, including risk management, risk-taking behaviour, CSR as both an antecedent and a consequence, as well as recent issues in accounting like carbon emission disclosure; 2. Auditing and Accounting Education: This chapters contains articles that analyze how earning management practice could be minimized, how risk-based internal audit could affect credit process, how settlement of government losses is practiced in central government institution, IFRS convergence and discussions on what motivates students to become accounting educators; 3. Islamic Economics and Consumer Behavior: Some issues discussed by the articles in this chapter include Islamic microfinance and women’s empowerment, intention to purchase various products and services (e.g. halal personal care products, commercial airline services, motorcycle, muslim fashions, etc.), zakat as a tax deducation and its influence on tax compliance and spirituality in the workplace.

This book, “Research on Firm Finance Performance and Consumer Behaviour”, plugs on the essential demand of highlighting consumer behavior and financial performance of companies, including banking and modern fintech-based institutions, particularly at the backdrop of an emerging giant – Indonesia. Contributed by prominent researchers at Universitas Indonesia, the topmost Business School in Indonesia, this book offers how wide array of theories are tested and used to frame models to recommend evidence-informed strategies of effective management. It also covers conversations around the concept, measurement, determinant of middle-class millennials; anti-corruption disclosure and its impact on firm value; effect of behavioural finance, financial and zakat literacy to the public; to roles of various forms of financial technology- (fintech-) based institutions, including peer-to-peer lending and charitable crowdfunding to our society, and other thought-provoking questions and discussions. We are pleased to present this important book to government policymakers and lifelong practitioner learners who can use the information and insights contained here. And, for fellow researchers, librarians, and students especially those who are engaging with research practices, this book is a must-have as it provides various practical replicable examples and helps shape the direction future research of recent issues in its areas.

Forget to get exhausted while finding the most updated literature and research across the area of economics of development, business and accounting. Whether you aim to seek research ideas, learn from best practices, formulate evidence-based policies, “Recent Studies in Economics of Development, Business and Accounting” is your decent starting point. By showcasing evidence from Indonesia, the fastest-growing economies in the south-Asia region and beyond, this edited volume brings wide and deep insights on: How supports from government (through policy and subsidy), academia (through community engagement programs), public (through cash waqf) play role in improving the sustainability of informal sectors including microfinance and fishery; How corporate governance structure, the structure of ownership, gender diversity and country law play a role in companies’ CSR disclosures and earning management; How children’s education, marriage, and other demographic indicator affect intergenerational income mobility to their parents; How the integration of business ethics into the undergraduate accounting curriculum, teaching methods and student interactions correlate with student ethical sensitivity; How companies’ tax avoidance and audit quality influence their probability to participate in tax amnesty; How the host and home country’s determinants influences return of capital market product; How business leaders and policymakers may generate practical implications from various studies on the volume.

This book will lead its readers to explore an oasis of contemporary research on accounting at the backdrop of an emerging giant–Indonesia. Written by prominent researchers at Universitas Indonesia, the topmost Business School in Indonesia, as well as a manifold of researchers from other top-ranked universities and institutions, this book provides immense assistance for the readers to gain how various research methods are implemented in contemporary accounting topics. Moreover, this book may cater to the interests of accounting practitioners and consultants too in understanding a wide range of most-recent accounting issues in both public and private sectors, particularly in the following areas: 1. Financial and management accounting; 2. Auditing and taxation; 3. Governance and internal control.

Contemporary Issues on Development Economics and Well-being: Exploring Distinctive Cases in Indonesia covers recent studies and updated issues in the following areas: 1. Population Economics in Indonesia; 2. Islamic Economics and Microfinance; 3. Monetary and Fiscal Challenges in a Changing Global Economy.

We are pleased to offer you with the following book titled “Contemporary Issues in Finance, Accounting and Consumers’ Behaviour: Lesson from Indonesia” written by prominent authors who are specialized in the area from the Faculty of Economics and Business, Universitas Indonesia, and other top-ranked universities in Indonesia. The book covers some most recent studies and updated issues in the following areas: Corporate Finance, Governance and Social Responsibility : The articles in this chapter discuss recent issues related with corporate financial management in various contexts, including risk management, risk-taking behaviour, CSR as both an antecedent and a consequence, as well as recent issues in accounting like carbon emission disclosure; 2. Auditing and Accounting Education: This chapters contains articles that analyze how earning management practice could be minimized, how risk-based internal audit could affect credit process, how settlement of government losses is practiced in central government institution, IFRS convergence and discussions on what motivates students to become accounting educators; 3. Islamic Economics and Consumer Behavior: Some issues discussed by the articles in this chapter include Islamic microfinance and women’s empowerment, intention to purchase various products and services (e.g. halal personal care products, commercial airline services, motorcycle, muslim fashions, etc.), zakat as a tax deducation and its influence on tax compliance and spirituality in the workplace.

This book, “Research on Firm Finance Performance and Consumer Behaviour”, plugs on the essential demand of highlighting consumer behavior and financial performance of companies, including banking and modern fintech-based institutions, particularly at the backdrop of an emerging giant – Indonesia. Contributed by prominent researchers at Universitas Indonesia, the topmost Business School in Indonesia, this book offers how wide array of theories are tested and used to frame models to recommend evidence-informed strategies of effective management. It also covers conversations around the concept, measurement, determinant of middle-class millennials; anti-corruption disclosure and its impact on firm value; effect of behavioural finance, financial and zakat literacy to the public; to roles of various forms of financial technology- (fintech-) based institutions, including peer-to-peer lending and charitable crowdfunding to our society, and other thought-provoking questions and discussions. We are pleased to present this important book to government policymakers and lifelong practitioner learners who can use the information and insights contained here. And, for fellow researchers, librarians, and students especially those who are engaging with research practices, this book is a must-have as it provides various practical replicable examples and helps shape the direction future research of recent issues in its areas.

Forget to get exhausted while finding the most updated literature and research across the area of economics of development, business and accounting. Whether you aim to seek research ideas, learn from best practices, formulate evidence-based policies, “Recent Studies in Economics of Development, Business and Accounting” is your decent starting point. By showcasing evidence from Indonesia, the fastest-growing economies in the south-Asia region and beyond, this edited volume brings wide and deep insights on: How supports from government (through policy and subsidy), academia (through community engagement programs), public (through cash waqf) play role in improving the sustainability of informal sectors including microfinance and fishery; How corporate governance structure, the structure of ownership, gender diversity and country law play a role in companies’ CSR disclosures and earning management; How children’s education, marriage, and other demographic indicator affect intergenerational income mobility to their parents; How the integration of business ethics into the undergraduate accounting curriculum, teaching methods and student interactions correlate with student ethical sensitivity; How companies’ tax avoidance and audit quality influence their probability to participate in tax amnesty; How the host and home country’s determinants influences return of capital market product; How business leaders and policymakers may generate practical implications from various studies on the volume.