A Mild
Vol 7, No 2 (2023)

Vol 7, No 2 (2023)

July 2023

DOI: http://dx.doi.org/10.35474/ibarj.v7i2

All articles in this issue were authored/co-authored from 11 countries (Malaysia, United Kingdom, Saudi Arabia, Indonesia, Thailand, Philippines, Vietnam, Bulgaria, Russia, New Zealand, China).

Table of Contents

Articles

The Effect of Audit Quality on Fraud Reduction
Ahmed Sarwar Khan, Maryam Yousefi Nejad, Tahani Ali Hakami, Aza Azlina Md Kassim, Jaizah Othman
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123-135
Strategic Development Model for The Local Wisdom Based Small and Medium Enterprise (SMEs) : Using Analytical Hierarchy Process Ap-proach
Sucihatiningsih Dian Wisika Prajanti, Dalila Daud, Christina Litaay, Talitha Widiatningrum, Dhea Rizky Amelia
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136-154
Strategic Alliances and Marketing Orientation: to Improve SME’s Performance
Kesi Widjajanti, Phimlikid Kaewhanam, Vini Wiratno Putri
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155-171
A Moderating Effect of Profitability: Empirical Studi in Minning Industry
Akhmadi Akhmadi, Randy Joy Vantayen
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172-183
Ponzi Scammer: Old Wine in New Bottles?
Taofik Hidajat, Thanh-Binh Phung
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184-193
The Challenge of Restoring Prudence to Accounting and Financial Reporting After Decades of Abandonment of Traditional Accounting Prudence
Hristina Oreshkova
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194-212
Job Satisfaction on Job Performance of Employees in Iraqi Grain Trade Companies
Ali Hassan Ezzeddine, Yasmin Ahmad, Amani Ali Elmetwaly
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213-223
The Implementation of Stakeholder, Asymmetry, Signaling, and Agency Theories on the Determinant of Shariah Bond (Sukuk) Rating
Bedjo Santoso, Ibnu Qizam, Wan Noor Hazlina Wan Jusoh, Leonova Olga Viktorovna
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224-252
Investment Opportunities and Tourism Business Development in The Village of Siallagan Village, Batak Adat Village
I Wayan Ruspendi Junaedi, Dermawan Waruwu, I Made Sumartana, Budi Hidajat, Irawan Irawan, Phuong Nguyen, Chanrith Ngin
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253-268
Need for Achievement, Risk Tolerance, and Locus of Control Toward Entrepreneurial Intention Mediated by Perceived Behavioral Control
Fitri Lukiastuti, Dwi Suryanto Hidayat, Yuhuan Xiao Li
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269-285
A Mild