E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis最新文献

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PENGARUH FIRM SIZE DAN GROWTH PADA MANAJEMEN LABA 对盈余管理的长期影响
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pub Date : 2019-10-30 DOI: 10.29103/E-MABIS.V20I2.439
Laras Pangesti
{"title":"PENGARUH FIRM SIZE DAN GROWTH PADA MANAJEMEN LABA","authors":"Laras Pangesti","doi":"10.29103/E-MABIS.V20I2.439","DOIUrl":"https://doi.org/10.29103/E-MABIS.V20I2.439","url":null,"abstract":"This study aims to determine the effect of Firm Size and Growth on earnings management in manufacturing companies listed on the IDX. Quantitative research using 30 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted audited financial statements and notes to the financial statements as of December 31, according to the research period. (2) Companies that submit complete data in accordance with the information needed, namely Firm Size, Growth and Profit Management. And using secondary data is the financial statements of manufacturing companies that meet the purposive sampling requirements that are analyzed using multiple linear regression with SPSS version 22. The results of this study indicate (1) Firm Size has a significant negative effect on earnings management, (2) Growth has no effect on profit management. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Firm Size, Growth and Earnings Management.","PeriodicalId":295954,"journal":{"name":"E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121123798","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
ANALISA POTENSI UNTUK PENGEMBANGAN INDUSTRI KULIT DI GUNUNG PUNTANG KABUPATEN BANDUNG
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pub Date : 2019-10-21 DOI: 10.29103/E-MABIS.V20I2.347
Dian Kurnianingrum, Iston Dwija Utama, N. Karim, Chyntia Ika Ratnapuri
{"title":"ANALISA POTENSI UNTUK PENGEMBANGAN INDUSTRI KULIT DI GUNUNG PUNTANG KABUPATEN BANDUNG","authors":"Dian Kurnianingrum, Iston Dwija Utama, N. Karim, Chyntia Ika Ratnapuri","doi":"10.29103/E-MABIS.V20I2.347","DOIUrl":"https://doi.org/10.29103/E-MABIS.V20I2.347","url":null,"abstract":"Gunung Puntang in Bandung Regency West Java is known as one of a coffee and vegetable producer. Moreover, it is also wellknown as a leather craft industry center in West Java. Research entitled \"Potential Analysis to Development Leather Industry in Gunung Puntang, Bandung Regency\" is an initial research that will become a basis for further research. Short-term goal of this research is to figure out the leather industry potential in villages which located in Mount Puntang. So in the future, researchers could develop effective strategies for those areas. This research use external and internal factors analysis to conclude the opportunities, threaths, strengths and weaknesses of the industry, in order to solve the research questions. As a long-term goal, it hopes that this research result could increase village GDP and achieve community welfare.","PeriodicalId":295954,"journal":{"name":"E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129975224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
LIKUIDITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN AUTOMOTIVE YANG TERDAFTAR DI BEI 流动性、活动和盈利能力对北注册的汽车公司的价值
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pub Date : 2019-10-21 DOI: 10.29103/E-MABIS.V20I2.363
R. Chairunnisa
{"title":"LIKUIDITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN AUTOMOTIVE YANG TERDAFTAR DI BEI","authors":"R. Chairunnisa","doi":"10.29103/E-MABIS.V20I2.363","DOIUrl":"https://doi.org/10.29103/E-MABIS.V20I2.363","url":null,"abstract":"The purpose of this study was to determine the significant influence Current Ratio, Accounts Receivable Turnover and Return On Asset Share Price Automotive Company Listed on the Indonesian Stock Exchange. The analysis used in this research is multiple linear regression analysis. The hypothesis is suspected the influence of Current Ratio, ROA, INTO on stock prices of components in the automotive sector and the stock exchange Indonesia 2011-2013. F-test analysis results, there is a relationship that is of influence between the Current Ratio, ROA, INTO simultaneously to the stock price in the automotive sector listed in  Indonesia stock exchange 2011-2013. T test results showed ROA Inventory Turnover and partially influence on stock prices of automotive and components sector in Indonesia Stock Exchange. The coefficient of determination (R2 = 0.245 or 24.5%), which means that independent variables (Current Ratio, ROA, INTO) can only explain 24.5% of the value of the company and 75.5% are influenced by other factors.","PeriodicalId":295954,"journal":{"name":"E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130080729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
DECREASING SATISFACTION OF URBAN TRANSPORT PASSANGERS 城市交通乘客满意度下降
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pub Date : 2019-10-21 DOI: 10.29103/E-MABIS.V20I2.362
Faizal Haris Eko Prabowo, Dwi Laela Rachmawulan, N. Taufik
{"title":"DECREASING SATISFACTION OF URBAN TRANSPORT PASSANGERS","authors":"Faizal Haris Eko Prabowo, Dwi Laela Rachmawulan, N. Taufik","doi":"10.29103/E-MABIS.V20I2.362","DOIUrl":"https://doi.org/10.29103/E-MABIS.V20I2.362","url":null,"abstract":"Transportation services become one of the most needed facilities by many people. in every business activity, satisfaction becomes one of the factors to develop business in the transportation services industry. The decrease of passenger quantity and passenger satisfaction level at public transport service in Ciamis regency become some business problems. The purpose of this research to find out the level of passenger satisfaction and any factors that can affect passenger satisfaction in the district ciamis This research using survey methods. Survey in this research is to describe the phenomenon-related passenger satisfaction level and factors that affect passenger satisfaction in Ciamis.  The study findings that there are three variable which affect passenger satisfaction such as service quality, price fairness and innovation also the level of passenger satisfaction was bad. Required participation from both business owner, driver and government to improve public transportation service system like improving service quality skills for driver, make a price fairness for whole passenger, and make some business innovation both method and business practice.","PeriodicalId":295954,"journal":{"name":"E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124269338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
KOPI PAPUA: STRATEGI PEMBERDAYAAN ORANG ASLI PAPUA DALAM INDUSTRI KREATIF DI ERA OTSUS PAPUA 巴布亚咖啡:在巴布亚新几内亚的创意产业中赋予巴布亚人的权力策略
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pub Date : 2019-10-20 DOI: 10.29103/E-MABIS.V20I2.289
Elisabeth Lenny Marit
{"title":"KOPI PAPUA: STRATEGI PEMBERDAYAAN ORANG ASLI PAPUA DALAM INDUSTRI KREATIF DI ERA OTSUS PAPUA","authors":"Elisabeth Lenny Marit","doi":"10.29103/E-MABIS.V20I2.289","DOIUrl":"https://doi.org/10.29103/E-MABIS.V20I2.289","url":null,"abstract":"This paper aims to illustrate Papuan coffee made by indigenous Papuans (OAP) as part of creative industries in the era of Special Autonomy Papua. The facts show that 96 percent coffee plantation in Indonesia is a coffee plantation owned by around 1.7 million farmers families in Indonesia with production of about 0.72 tons per hectare. Based on the above description, half the coffee in Papua need revitalization because the coffee crop is not productive. The total area of coffee is 9,400 hectares in Jayawijaya, Tolikara, Puncak Jaya Lanny Jaya, Dogiyai, Deiyai and Paniai, 50 percent are unproductive. In terms of planting area is indeed an increase of 100 to 200 hectares per year. However, from the production side, Papua’s coffee is only 1,900 tons per year or the productivity of coffee is only 300 kilograms per year. The development of creative industries through Papuan coffee aims to (1) encourage the creation of the creative and socio-cultural sectors of the nation in the dignified Papua Land, and (2) contribute to the productivity of Papuan coffee.","PeriodicalId":295954,"journal":{"name":"E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116010447","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
PENGARUH REPUTASI, KUALITAS RELASIONAL DAN KEPERCAYAAN PASIEN TERHADAP KEPUASAN DAN LOYALITAS PASIEN (STUDI KASUS PADA PASIEN RAWAT JALAN BPJS DI RUMAH SAKIT SWASTA KOTA TANGERANG) 患者声誉、关系品质和信任对病人满意度和忠诚的影响(在唐郎市私立医院的BPJS门诊患者病例研究)
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pub Date : 2019-10-20 DOI: 10.29103/E-MABIS.V20I2.394
Eneng Wiliana, Lena Erdawati, Yanthi Meitry
{"title":"PENGARUH REPUTASI, KUALITAS RELASIONAL DAN KEPERCAYAAN PASIEN TERHADAP KEPUASAN DAN LOYALITAS PASIEN (STUDI KASUS PADA PASIEN RAWAT JALAN BPJS DI RUMAH SAKIT SWASTA KOTA TANGERANG)","authors":"Eneng Wiliana, Lena Erdawati, Yanthi Meitry","doi":"10.29103/E-MABIS.V20I2.394","DOIUrl":"https://doi.org/10.29103/E-MABIS.V20I2.394","url":null,"abstract":"Current government policy requires all hospitals to collaborate with BPJS. The phenomenon that often occurs in some hospitals, is the difference in services between BPJS and non BPJS patients. The purpose of this study was to determine and analyze the effect of reputation, relational quality and trust on BPJS patient satisfaction and loyalty in private hospitals in the city of Tangerang, both partially and simultaneously. And to find out and analyze the effect of satisfaction on BPJS patient loyalty in private hospitals in the city of Tangerang. The research method used is causal research used to prove the cause and effect relationship of several variables. Data collection techniques used were the method of observation, interviews and questionnaires relating to reputation, relational quality, trust in customer satisfaction and customer loyalty. Where the sample used was outpatients in 3 (three) Private Hospitals that have performed BPJS services with well. The analysis technique used is Path Analysis. The results of the analysis show reputation, relational quality, trust affect patient satisfaction and loyalty both partially and simultaneously. And satisfaction affects the loyalty of BPJS outpatients in three private hospitals in the city of Tangerang.","PeriodicalId":295954,"journal":{"name":"E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125744785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
KONSEP TEORI H, PENGARUH BI RATE, KURS TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) PERIODE TAHUN 2009 – 2017 理论概念H, BI RATE, KURS对2009 - 2017年度股票价格指数(IHSG)的影响
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pub Date : 2019-10-12 DOI: 10.29103/E-MABIS.V20I1.387
Roikhan Mochamad Aziz, Awaludin Syarif Abdulah
{"title":"KONSEP TEORI H, PENGARUH BI RATE, KURS TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) PERIODE TAHUN 2009 – 2017","authors":"Roikhan Mochamad Aziz, Awaludin Syarif Abdulah","doi":"10.29103/E-MABIS.V20I1.387","DOIUrl":"https://doi.org/10.29103/E-MABIS.V20I1.387","url":null,"abstract":"This study was to examine the general effects BI Rate (Bank Indonesia’s Rate) and Exchange Rate (Rupiah againts USD) as macroeconomic variables againts Jakarta Composite Index atau JSX Composite and the information about possibility of H-Teory that might be used. Descriptive quantitative research method was used to this research. Secondary data technique collection with Eviews version 4.0 as a tools to proceed it. The datas of this research was taken from Central Statistics Agency (BPS), Bank Indonesia (BI, and Indonesia Stock Exchange (IDX) from 2009 – 2017 period. The result showed that BI Rate and Exchange rate has no significant influence on JSX Composite, this was seen from the results the test for the whole varibales in the model was done using the F-test, showed that the F-statistic value of 2212.537 with the probability value of 0.000000 was smaller than α = 0.05 which means H0 was accepted. This means that the BI rate and exchange rate were tested together (simultaneous) did not significantly affect the JSX Composite with a confidence level of 0.984719 or 98.47 percent. H theory here, is expected to be a meeting point in any test that includes the dimensions of Worship.","PeriodicalId":295954,"journal":{"name":"E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129554733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS PENGARUH KEPERCAYAAN TERHADAP KEPUTUSAN PELANGGAN MENGGUNAKAN PRODUK IM3 DIKALANGAN MASYARAKAT KOTA LHOKSEUMAWE 分析了lhomakumawe市公众对使用IM3产品的消费者决定的信念影响
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pub Date : 2019-10-12 DOI: 10.29103/E-MABIS.V20I1.386
T. Edyansyah
{"title":"ANALISIS PENGARUH KEPERCAYAAN TERHADAP KEPUTUSAN PELANGGAN MENGGUNAKAN PRODUK IM3 DIKALANGAN MASYARAKAT KOTA LHOKSEUMAWE","authors":"T. Edyansyah","doi":"10.29103/E-MABIS.V20I1.386","DOIUrl":"https://doi.org/10.29103/E-MABIS.V20I1.386","url":null,"abstract":"The purpose of this study was to determine the effect of trust in the customer’s decision to use the product IM3 in Lhokseumawe City. The population in this study is that people who use the product IM3 in Lhokseumawe City as a cellular telecommunications network. Because the population is not so clear in use IM3 products, the researchers took a sample of 100 respondents. The data obtained will be calculated and analyzed according to the model that are related. To see the effect, the authors use a simple linear regression model to see how much influence the customer’s trust in the costumer decision. Used in this study also tested the validity and reliability testing as well as the classical assumption of normality test and test heteroscedasticity. From the research, to find how many the role of trust (X) in influencing customer decisions (Y), can be seen in the R2 value of 0.408 or 40.8 % and the remaining 59.2 % is influenced by other variables not examined in this study (error term). T test or ttest for independent variable (X) obtained tcount 8.222, so the value of tcount 8.222 ttabel 1.984, where that trust in costumer (X) significantly influence customer decision variable (Y) with a significant level of 0.000. So it can be concluded that in this study received a hypothesis (H1) proposed that independent variables significantly influence customer decisions. Advice from the results of this study are encouraging consumer confidence in the IM3 level of sales that the company should continue to give satisfaction on an ongoing basis so that the percentage of sales in its services continues to increase.","PeriodicalId":295954,"journal":{"name":"E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126143655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE ANALYZE OF INFLUENCE MOTIVATION AND WORK SATISFACTION TO EMPLOYEES PERFORMANCE OF PT INDOTECH METAL NUSANTARA KARAWANG pt indotech metal员工绩效的影响动机与工作满意度分析
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pub Date : 2019-10-12 DOI: 10.29103/E-MABIS.V20I1.392
Neneng Sofiyanti, D. Nurdiansyah, Anggi Pasca Arnu
{"title":"THE ANALYZE OF INFLUENCE MOTIVATION AND WORK SATISFACTION TO EMPLOYEES PERFORMANCE OF PT INDOTECH METAL NUSANTARA KARAWANG","authors":"Neneng Sofiyanti, D. Nurdiansyah, Anggi Pasca Arnu","doi":"10.29103/E-MABIS.V20I1.392","DOIUrl":"https://doi.org/10.29103/E-MABIS.V20I1.392","url":null,"abstract":"The result of preliminary studies was found that Employees Performance is not optimal. Motivation and work satisfactin is the most dominant factor of influence. The research of target is obtaining empiric evidence and finding clarity of phenomenon and also conclusion about the influence of motivation and work satisfaction to employees performance PT Indotech Metal Nusantara Karawang. Expected can giving something for development economic science especially; management development of institute, public service management, marketing management, human resource and generally of economic science. The method used is descriptive survey and explanatory survey. The sampling technique was used simple random sampling. Data analysis techniques is to expose each variable we,it used range scale. Data analysis technique used correlation analysis technique variables and Path Analysis Technique, to expose the influence of motivation and work satisfaction. The conclusion from the examination that Motivation at PT Indotech Metal Nusantara Karawang is good with total score 628,6. Work satisfaction at PT Indotech Metal Nusantara Karawang is good with total score 613,9. Employees performance at PT Indotech Metal Nusantara Karawang is good with total score 626,7. Influence directly motivation to employees performance of 31,25%, while the indirect influence of 3,06%. In total influences of motivation to employees performance at PT Indotech Metal Nusantara Karawang of 34,31%. Influence directly work satisfaction to employees performance of 7,13%, while the indirect influence of 3,06%. In total influences of motivation to employees performance at PT Indotech Metal Nusantara Karawang of 10,19%. Simultaneously influence motivation end work satisfaction to employees performance at PT Indotech Metal Nusantara Karawang of 44,50%.","PeriodicalId":295954,"journal":{"name":"E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134573637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS TINJAUAN TEORITIS ADOPSI IAS 41 生物资产处理分析分析,理论采用IAS 41
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pub Date : 2019-10-12 DOI: 10.29103/E-MABIS.V20I1.389
N. Yunita, Nur Ramadani
{"title":"ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS TINJAUAN TEORITIS ADOPSI IAS 41","authors":"N. Yunita, Nur Ramadani","doi":"10.29103/E-MABIS.V20I1.389","DOIUrl":"https://doi.org/10.29103/E-MABIS.V20I1.389","url":null,"abstract":"This study animed to determine how the treatment of biological assets in PTPN IV and the comparison of the tretment of biological assets based on the standars applied by PTPN IV with IAS 41. The objects in this study were the treatment of biological assets in PTPN IV. The research method used was descriptive qualitative research. The reseults of this study indicated that the recongnition, presentation, and disclosure for biological assets at PTPN IV was in accordance with IAS 41, but for measuring biological assets using the acquisition price while IAS 41 measures biological assets using fair value.","PeriodicalId":295954,"journal":{"name":"E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131625171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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