Business Innovation driven by the advancement of technology has dramatically changed the business landscape over recent years, not only in advanced countries but also in emerging markets. It is expected that business innovation could help achieve economic inclusion, which has been a global initiative over the last decade, creating opportunities for all people to benefit from the economic development. These proceedings provide an outlet for discussing the importance of business innovation, especially in emerging countries in helping to reach inclusive economies. The papers cover the subject areas management, accounting, finance, economics and social sciences.

part |1 pages


chapter |12 pages

Audit firm selection and voluntary audit firm rotation: Which factors matter?

BySulhani, N.K.E. Putri

chapter |10 pages

Analysis of the effect of public accounting firm size on audit fee in Indonesia

ByElwimina Nurjanah, Vera Diyanty

chapter |9 pages

The effects of gender, task complexity, obedience pressure, auditor experience, and knowledge audit on audit judgment

ByMuammar Khaddafi, St. Dwiarso Utomo, Zaky Machmuddah, Imang Dapit Pamungkas, Feby Milanie

chapter |13 pages

The impact of debt covenants violation on audit fee

ByJayanti Kania, Fitriany

part |1 pages


chapter |18 pages

The effect of financial ratios to profitability bank BUKU 3 listed on Indonesia Stock Exchange

ByReny Fitriana Kaban, Puji Hadiyati, Oktanisa Rahmawati

chapter |6 pages

The impact of variables of macroeconomic and bank-specifics on non-performing loan in banking industry in Indonesia

ByMahrus Lutfi Adi Kurniawan, Siti Aisyah Tri Rahayu, Agustinus Suryantoro

part |1 pages

Business strategy

part |1 pages

Corporate finance

chapter |5 pages

Bankruptcy prediction of manufacturing companies using Altman and Ohlson model

ByAmanda Meisa Putri, Imo Gandakusuma

chapter |10 pages

The effect of managerial ownership on liquidity, agency cost and performance of credit society banks in West Nusa Tenggara Province of Indonesia

ByI Nyoman Nugraha Ardana Putra, Siti Sofiyah Abdul Mannan, Tatang Ary Gumanti, Nengah Sukendri

chapter |14 pages

Comparing properties of net income and total comprehensive income: A study on manufacturing industry in Indonesia

ByRetno Yulianti, Ari Kuncara Widagdo, Doddy Setiawan, Bambang Sutopo

part |1 pages


chapter |8 pages

Model of Human Resource Development (HRD) in the context of Indonesian food security

ByM. Ali, J. Siswanto, Sardiyo, F.C. Utomo

part |1 pages

Financial accounting

part |1 pages

Financial reporting and disclosure

part |1 pages

Hrm & Ob

part |1 pages

Innovation and strategic management

part |10 pages

Intellectual capital

chapter |8 pages

Intellectual capital disclosure and post-issue financial performance

ByWahyu Widarjo, Rahmawati, Ari Kuncara Widagdo, Eko Arief Sudaryono

part |2 pages

Macro and monetary economics

chapter |10 pages

Fair treatment in employment of global production networks: Lessons from the Indonesian footwear industry

ByRieka Evy Mulyanti, Padang Wicaksono, Toni Bakhtiar

chapter |14 pages

Decent work in global apparel production networks: Evidences from Indonesia

ByFitria Nur Diana, Padang Wicaksono, Toni Bakhtiar

chapter |11 pages

The implication of loan-to-value ratio on credit housing demand in Indonesia

ByL.R. Fauzia, S.A.T. Rahayu, A.A. Nugroho

chapter |22 pages

Globalization in automotive industry: Can Indonesia catch-up with Thailand?

ByAgung Romy Hasiholan, Kiki Verico

chapter |7 pages

Determinant factors of external debt in ASEAN-8, 2005–2016

ByA. Ariani, M. Cahyadin

part |1 pages


chapter |12 pages

A study of the role of altruism in the process of individual behavior in donating blood

ByB. Haryanto, P. Suryanadi, B. Setyanta, E. Cahyono

chapter |7 pages

Self-monitoring in impulse buying: Effect of religiosity

ByW. Maryati, S. Hartini, G.C. Premananto

chapter |11 pages

Identifying antecedents of loyalty to public transportation: A case study of the online taxi motorbike service GrabBike

ByVita Briliana, Vita Briliana, Adelpho Billy Adkatin

chapter |23 pages

The factors affecting customer satisfaction, loyalty, and word of mouth towards online shopping for millennial generation in Jakarta

ByMuhammad Gunawan Alif, Christian Haposan Pangaribuan, Novi Retno Wulandari

chapter |12 pages

How value co-creation works in agri-food context? A future thinking for horticulture product marketing

ByHesty Nurul Utami, Eleftherios Alamanos, Sharron Kuznesof

part |8 pages

Micro, small and medium enterprises

part |10 pages

Operation management

chapter |12 pages

Cost inefficiency of large and medium industries in Indonesia

ByA. Riyardi, Triyono, Triyono

chapter |13 pages

Production allocation and scheduling at a pharmaceutical plant

ByCitra Permata Sari, Ratih Dyah Kusumastuti

chapter |30 pages

Application of fuzzy kernel robust clustering for evaluating the internationalization success of companies

ByZ. Rustam, F. Yaurita, M.J. Segovia-Vergas

part |12 pages

Public sector accounting and governance

chapter |10 pages

Open government: Does local wisdom matter? (Case from East Java, Indonesia)

ByI. Supheni, A.N. Probohudono, A.K. Widagdo

part |27 pages

Risk management

part |1 pages

Social sciences

chapter |9 pages

Social performance measurement through local culture in microfinance institutions

ByI.P. Astawa, I.M. Sudana, N.G.N.S. Murni, I.G.N. Sanjaya

part |38 pages

Technology management and information system

chapter |8 pages

The intention to use information technology system: Survey of hospital employees in Solo

ByD. Setyawan, D.A. Pitaloka, N.A. Budiadi, Y. Kristanto, B. Setyanta

chapter |15 pages

The role of management control systems in aspects of managerial entrepreneurship

ByS.A. Syahdan, Rahmawati Djuminah, E. Gantyowati

part |1 pages

Tourism management

chapter |9 pages

Determinants of health-visit appeal in terms of medical tourism

ByR.T. Ratnasari Sedianingsih, A. Prasetyo