ORIGINAL_ARTICLE
The Relationship between Real Earnings Management and Stock Price Gap
The current research was aimed to study the relationship between real earnings management and the stock price gap. Hence, 148 listed firms on the Tehran Stock Exchange have been studied from 2014-2018. Collected data through panel data were analyzed using estimated generalized least squares regression. Furthermore, research hypotheses have been tested by statistical methods. Findings proved a positive significant correlation between real earnings management and stock price gap at the confidence level of 95%, that is to say, management of real earnings would lead to an increase in stock price gap.
https://www.ijmae.com/article_115000_a17b6da3836845d01c1ffba429ba9791.pdf
2020-02-01
73
85
Stock Price
Price gap
Real Earnings Management
Quality of Accruals
Sanam
Bakhtiarnezhad
bakhtiarnezhads@gmail.com
1
Department of Accounting, Sama Technical and Vocational Training College, Islamic Azad University, Damavand Branch, Damavand, Iran
LEAD_AUTHOR
Arab Haji, Ali, (2014). Studying the relationship between earnings management and stock crash risk among listed firms on Tehran Stock Exchange. Shahroud Islamic Azad University.
1
Asem, Ebenezer, Jessica Chung, Xin Cui, Gloria Y Tian , (2016),"Liquidity, investor sentiment and price discount of SEOs in Australia", International Journal of Managerial Finance, Vol. 12, Iss 1, pp. 25 – 51.
2
Beigi, Effat (2015). Effect of conservative accounting information on stock risk crash among listed firms on Tehran Stock Exchane. Master’s dissertation. Shahroud Islamic Azad University.
3
Chou, Y. Y & Chan, M. l. (2018). The Impact of CEO Characteristics on Real Earnings Management: Evidence from the US Banking Industry. Journal of Applied Finance & Banking. 8(2): 17-44.
4
Dashti Zade Boushehri, Tayebe (2016). Effect of quality of accruals on receiving bank advances. Master’s dissertation. Isfahan University.
5
Di Meo, F., García Lara, J. M & Surroca, J. A. (2017). Managerial entrenchment and earnings management. Journal of Accounting and Public Policy.
6
Dorminey, J., Sivakumar, K., & Vijayakumar, J. (2018). Differential Volume and Price Reactions to Loss Announcements and the Association With Loss Reversals. Journal of Accounting, Auditing & Finance, 33(2), 151-173.
7
Ebrahimi Loye, Zahra (2013). Studying the relationship between earnings management and stock liquidity in Tehran Stock Exchange using static and dynamic panel data approach based on GMM method. Master’s dissertation. Pardis international university.
8
Farzali Zade, Batoul (21014). Effect of earnings transparency and sensitivity of operational cash flows on stock crash risk. Master’s dissertation. Islamic Azad University, Central Tehran Branch.
9
Hasan Pour Khankadi, Avaz; Qurbani, Mina (2014). An investigation into the relationship between predictability of earnings and information efficiency among listed firms on Tehran Stock Exchange. First international conference on managerial tools and techniques. Tehran. Narkish dissemination institute.
10
Jin, L & Myers, S.C. (2006). R2 around the world: new theory and new tests. Journal of Financial Economics. 79(2), 292-257.
11
Jokar, Hossein (2017). Effect of investors’ sentiments and accounting information on stock price among listed firms on Tehran Stock Exchange. Master’s dissertation. Kerman Shahid Bahonar University.
12
Karimi, Mohsen (2014). studying the relationship between proficiency at accounting in audit committee, earnings management and accuracy of profit prediction among listed firms on Tehran Stock Exchange. Master’s dissertation. Bandar Abbas Islamic Azad University.
13
Nazemi Ardakani, Mahdi (2009). Studying the role of auditing on earnings management among listed firms on Tehran Stock Exchange. Master’s dissertation. College of Economic Sciences.
14
Okolie, O, A. (2014). Accrual - Based Earnings Management, Corporate Policies and Managerial Decisions of Quoted Companies in Nigeria. Research Journal of Finance and Accounting. 5(2), 1-14
15
Shojaei, Ebrahim (2016). Effect of self-disclosure and ownership structure on costs of owners’ equity (listed firms on Tehran Stock Exchange). Master’s dissertation. Mazandaran University.
16
Tahmasebi, Saeid (2016). Studying effect of tax avoidance, quality of disclosure and information asymmetry on earnings management among listed firms on Tehran Stock Exchange. Master’s dissertation. Mazandaran University.
17
Yin, Y & Tian, R. (2016). Investor Sentiment, Financial Report Quality and Stock Price Crash Risk: Role of Short-Sales Constraints. Emerging Markets Finance and Trade, Nov. Available at SSRN: http://ssrn.com/abstract=2734174.
18
Zang, A.Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. Account. Rev. 87 (2), 675–703.
19
Zhu, B & Niu, F. (2016). Investor sentiment, accounting information and stock price: Evidence from China, Pacific-Basin Finance Journal
20
ORIGINAL_ARTICLE
The Antecedes of Service Quality and Patients’ Satisfaction Equally Drive Patients’ Loyalty in Private Healthcare Delivery: Thinking the future
The healthcare industry in developing nations has recorded high progress rate in recent years, leading an initiative varied studies into the examination of patients’ comparative and varied views with regards to private healthcare providers service delivery. This study objectively focused on the hospital’s service quality, and patients’ satisfaction as a predictor and collective impact or on patient’s loyalty; it attempted to draw a distinctive border amongst quality of service and satisfaction of the patient, one with more effect size and predictive relevance to drive greater loyalty amongst the patients in a private healthcare delivery setting. A total of 562 patients recruited, participated in a cross-sectional survey with a questionnaire as the main and only data collection tool from four major private hospitals in Ghana. A path and linear regression analysis of the data was performed through SPSS 23 and Smart PLS version 3 in order to compute path coefficients, direct and indirect impacts of the factors; service quality and patient's satisfaction on patient’s loyalty to the hospital. The study suggested that both clientele perceived service quality and patient satisfaction significantly influence patient loyalty. However, patient satisfaction with service delivery had a better predictive relevance and effect size than the quality of the service on patient loyalty in this study.
https://www.ijmae.com/article_115001_f59bd938aeab9d13a73711b947e70f24.pdf
2020-02-01
86
101
Service Quality
patients’ satisfaction
Patients’ loyalty
Private Hospitals
PLS-SEM
Geoffrey
Bentum-Micah
paamicah@stmail.ujs.edu.cn
1
School of Management, Jiangsu University, Zhenjiang 212013, P.R. China
AUTHOR
Wenxin
Wang
rapturel@yahoo.com
2
School of Management, Jiangsu University, Zhenjiang 212013, P.R. China
AUTHOR
Moses
Ameyaw
mosesameyaw1@gmail.com
3
School of Business Administration, Zhejiang Gongshang University, Hangzhou 310018, China
LEAD_AUTHOR
Zhiqiang
Ma
578674566@qq.com
4
School of Management, Jiangsu University, Zhenjiang 212013, P.R. China
AUTHOR
Victor
Bondzie-Micah
victormicah@mail.ustc.edu.cn
5
School of Public Affairs, University of Science and Technology of China, Anhui, China
AUTHOR
Aduo-Adjei, K. (2015). Patients Satisfaction with Quality Healthcare in Ghana: A Comparative Study between University of Ghana and University of Cape Coast Hospitals. University of Ghana.
1
Aftab, J., & Razzaq, M. (2016). Service quality in public and private hospitals in Pakistan: An analysis using SERVQUAL model.
2
Afthanorhan, A., Awang, Z., Salleh, F., Ghazali, P., & Rashid, N. J. M. S. L. (2018). The effect of product quality, medical price and staff skills on patient loyalty via cultural impact in medical tourism. 8(12), 1421-1424.
3
Ahmed, S., Tarique, K. M., & Arif, I. J. I. j. o. h. c. q. a. (2017). Service quality, patient satisfaction and loyalty in the Bangladesh healthcare sector.
4
Al-Borie, H. M., & Sheikh Damanhouri, A. M. J. I. j. o. h. c. q. a. (2013). Patients' satisfaction of service quality in Saudi hospitals: a SERVQUAL analysis. 26(1), 20-30.
5
AL-Mhasnah, A., Salleh, F., Afthanorhan, A., & Ghazali, P. J. M. S. L. (2018). The relationship between services quality and customer satisfaction among Jordanian healthcare sector. 8(12), 1413-1420.
6
Al-Neyadi, H. S., Abdallah, S., & Malik, M. J. I. J. o. H. M. (2018). Measuring patient's satisfaction of healthcare services in the UAE hospitals: Using SERVQUAL. 11(2), 96-105.
7
Alhaddad, A. J. I. J. o. M. R., & Reviews. (2015). A structural model of the relationships between brand image, brand trust and brand loyalty. 5(3), 137.
8
Aliman, N. K., Mohamad, W. N. J. P.-S., & Sciences, B. (2016). Linking service quality, patients’ satisfaction and behavioral intentions: an investigation on private healthcare in Malaysia. 224, 141-148.
9
Amin, M., & Zahora Nasharuddin, S. J. C. G. A. I. J. (2013). Hospital service quality and its effects on patient satisfaction and behavioural intention. 18(3), 238-254.
10
Anabila, P. J. H. m. q. (2019). Service quality: A subliminal pathway to service differentiation and competitive advantage in private healthcare marketing in Ghana. 36(2), 136-151.
11
Anbori, A., Ghani, S. N., Yadav, H., Daher, A. M., & Su, T. T. J. I. J. f. Q. i. H. C. (2010). Patient satisfaction and loyalty to the private hospitals in Sana'a, Yemen. 22(4), 310-315.
12
Andaleeb, S. S., Siddiqui, N., Khandakar, S. J. H. p., & planning. (2007). Patient satisfaction with health services in Bangladesh. 22(4), 263-273.
13
Anhang Price, R., Elliott, M. N., Zaslavsky, A. M., Hays, R. D., Lehrman, W. G., Rybowski, L., . . . Cleary, P. D. (2014). Examining the role of patient experience surveys in measuring health care quality. Medical Care Research and Review, 71(5), 522-554.
14
Asnawi, A., Awang, Z., Afthanorhan, A., Mohamad, M., & Karim, F. J. M. S. L. (2019). The influence of hospital image and service quality on patients’ satisfaction and loyalty. 9(6), 911-920.
15
Baloglu, S. J. C. H., & Quarterly, R. A. (2002). Dimensions of customer loyalty: Separating friends from well-wishers. 43(1), 47-59.
16
Bisschoff, C., & Clapton, H. (2014). Measuring customer service in a private hospital.
17
Boadi, E. B., Wenxin, W., Bentum-Micah, G., Jerry, I. K. J. C. J. o. A. S., & Technology. (2019). Impact of Service Quality on Customer Satisfaction in Ghana hospitals: A PLS-SEM Approach. 7(3), 503-511.
18
Bowen, J. T., Shoemaker, S. J. C. H., & Quarterly, R. A. (2003). Loyalty: A strategic commitment. 44(5-6), 31-46.
19
Chotivanich, P. J. I. J. o. A., & Sciences. (2014). Service Quality, Satifaction, and Customer Loyalty in a Full-Service Domestic Airline in Thailand. 7(3), 161.
20
Cohen, J. (2013). Statistical power analysis for the behavioral sciences: Routledge.
21
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22
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24
Erickson, S. M., Rockwern, B., Koltov, M., & McLean, R. M. J. A. o. i. m. (2017). Putting patients first by reducing administrative tasks in health care: a position paper of the American College of Physicians. 166(9), 659-661.
25
Fatima, T., Malik, S. A., Shabbir, A. J. I. J. o. Q., & Management, R. (2018). Hospital healthcare service quality, patient satisfaction and loyalty: An investigation in context of private healthcare systems. 35(6), 1195-1214.
26
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27
Ginter, P. M., Duncan, W. J., & Swayne, L. E. (2018). The strategic management of health care organizations: John Wiley & Sons.
28
Hair, J., Hollingsworth, C. L., Randolph, A. B., Chong, A. Y. L. J. I. M., & Systems, D. (2017). An updated and expanded assessment of PLS-SEM in information systems research. 117(3), 442-458.
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Hayes, A. F. J. C. m. (2009). Beyond Baron and Kenny: Statistical mediation analysis in the new millennium. 76(4), 408-420.
30
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31
Henseler, J. J. I. M., & Systems, D. (2016). New developments in partial least squares parh modeling. 116(9), 1842-1848.
32
Henseler, J. J. Q., & Quantity. (2018). Partial least squares path modeling: Quo vadis? , 52(1), 1-8.
33
Iqbal, M., Shah, A. B. A. J. J. o. B. M., & Studies, E. (2016). The impact of customer satisfaction on customer loyalty: Mediating role of customer trust. 1(1), 1-15.
34
Jamaluddin, J., Ruswanti, E. J. J. o. B., & Management. (2017). Impact of service quality and customer satisfaction on customer loyalty: a case study in a private hospital in Indonesia. 19(5), 23-33.
35
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36
Kassim, N., Abdullah, N. A. J. A. p. j. o. m., & logistics. (2010). The effect of perceived service quality dimensions on customer satisfaction, trust, and loyalty in e‐commerce settings.
37
Katona, M. R., & Komáromi, N. (2015). Quality-satisfaction-loyalty: consumer behaviour in catering.
38
Kitapci, O., Akdogan, C., Dortyol, I. T. J. P.-S., & Sciences, B. (2014). The impact of service quality dimensions on patient satisfaction, repurchase intentions and word-of-mouth communication in the public healthcare industry. 148, 161-169.
39
Lei, P., & Jolibert, A. J. B. H. S. R. (2012). A three-model comparison of the relationship between quality, satisfaction and loyalty: an empirical study of the Chinese healthcare system. 12(1), 436.
40
Meesala, A., Paul, J. J. J. o. R., & Services, C. (2018). Service quality, consumer satisfaction and loyalty in hospitals: Thinking for the future. 40, 261-269.
41
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42
Moisescu, O.-I. (2014). Assessing customer loyalty: A literature review.
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44
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Naidu, A. J. I. j. o. h. c. q. a. (2009). Factors affecting patient satisfaction and healthcare quality. 22(4), 366-381.
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47
Ramli, A. H. J. B., & Review, E. (2019). Patient Satisfaction, Hospital Image and Patient Loyalty in West Sulawesi Province. 17(1), 1-14.
48
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51
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52
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53
Wang, I.-M., Shieh, C.-J., Hsiao, J. J. J. o. I., & Sciences, O. (2005). The relationship between service quality, customer satisfaction and customer loyalty: A study on the management consulting industry. 26(2), 371-384.
54
Wu, C.-C. J. A. J. o. B. M. (2011). The impact of hospital brand image on service quality, patient satisfaction and loyalty. 5(12), 4873.
55
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56
ORIGINAL_ARTICLE
Feed Utilization Efficiency of Dairy Production In Ngantang District Malang Regency
At present, business of people's dairy cows in Ngantang District is still carried out traditionally. Commonly, the feeds provided are concentrates, additives and forages (elephant grass, corn stalks, field grass). This study aims to analyze efficiency of concentrate, additive and forage feed in the production of dairy cows in Ngantang District, Malang Regency. Population in this study were all dairy farmers from three villages in Ngantang District: Pandansari, Jombok and Waturejo Villages. Sample was determined by simple random sampling method of 100 farmers. Data analysis method used is multiple linear regression models. The results showed, the factors that had a significant effect on cow's milk production were forage and concentrate feed. NPMxi/Pxi = 1,704 (NPMxi/Pxi > 1) indicates that forage feeding has not been efficient so that forage feeding can be increased. NPMxi/Pxi concentrate feed is 0.053 (NPMxi/Pxi < 1), indicating that concentrate feed is inefficient so the amount must be reduced.
https://www.ijmae.com/article_115002_f8938c7f08c65876dfb613bc333adfaa.pdf
2020-02-01
102
112
Efficiency
concentrate feed
forage feed
Milk production
Sugeng
Widodo
sg_wid@yahoo.com
1
Post Graduate School, Tribhuwana Tunggadewi University, Indonesia
AUTHOR
Agnes
Pudjiastuti
agnespudjiastuti@yahoo.com
2
Master Program of Agricultural Economics, Post Graduate School Tribhuwana Tunggadewi University, Indonesia
LEAD_AUTHOR
Nur
Iriani
nurida_unitri@yahoo.com
3
Master Program of Agricultural Economics, Post Graduate School, Tribhuwana Tunggadewi University, Malang, Indonesia
AUTHOR
Aisyah, S. (2012). Analisis Efisiensi Penggunaan Faktor-Faktor Produksi Pada Usaha Ternak Sapi Perah Rakyat Di Kecamatan Getasan Kabupaten Semarang. Economics Development Analysis Journal, 1(1), 35–41. https://doi.org/10.15294/ edaj.v1i1.325
1
Anang, A., Indrijani, H., & Taspirin, D. (2010). Analisis Efek Tetap dalam Evaluasi Genetik Produksi Susu pada Sapi Perah Menggunakan Catatan Test Day di Indonesia. Jitv, 15(2), 138–146.
2
Anindita, R., Heryanto, Pudjiastuti, A. Q., & Rozi, F. (2011). Ekonomi Pertanian (1st ed.). Universitas Terbuka.
3
Antwi, M. A., Mazibuko, N. V. E., & Chagwiza, C. (2016). Determinants of smallholder cattle farmers’ access to high-value cattle markets in the Ngaka Modiri Molema District, South Africa. Indian J. Anim.Res., 51(4), 764–770. https://doi.org/10.18 805/ijar.v0i0f.3804
4
Asmara, R. (2012). Analisis Daya Saing dan Faktor-Faktor yang Memengaruhi Produksi Susu Indonesia. Institut Pertanian Bogor.
5
Daryanto, A. (2007). Peningkatan Daya Saing Industri Peternakan (1st ed.). PT Permata Wacana Lestari.
6
Gujarati. (2012). Dasar-dasar Ekonometrika (5th ed.). Salemba Empat.
7
Kusnindar, C., Pudjiastuti, A. Q., & Dyanasari. (2019). Income Factors Determinant of Livestock Cattle Programs Special of Multiple Cow Funds in Malang District , East Java Province. International Journal of Management, Accounting & Economics, 6(9), 686–695.
8
Misrianti, R., Sumantri, C., & Anggraeni, A. (2011). Keragaman Gen Hormon Pertumbuhan Reseptor ( GHR ) pada Sapi Perah. Jitv, 16(4), 253–259.
9
Pudjiastuti, A. Q. (2014). Perubahan Neraca Perdagangan Indonesia Sebagai Akibat Penghapusan Tarif Impor Gula. Agriekonomika, 3(2), 106–116.
10
Pudjiastuti, A. Q., Anindita, R., Hanani, N., & Kaluge, D. (2013). Effects of Sugar Price Increase in Indonesia. Oeconomica, 58(1), 28–39. https://doi.org/http://studiaoec onomica.ubbcluj.ro/volumes.html
11
Pudjiastuti, A. Q., & Kembauw, E. (2018). Sugar Price Policy and Indonesia’s Trade Balance. Journal of Advanced Research in Law and Economics, 8(8). https://doi.org/10.14505/jarle.v8.8(30).26
12
Purwanto, & Suharyadi. (2009). Statistika untuk Ekonomi dan Keuangan Modern. Salemba Empat.
13
Sarjana, B. U., & Pertiwi, M. D. (2007). Kontribusi Usaha Sapi Perah Terhadap Pendapatan Rumah Tangga Peternak: Studi Kasus di Desa kembang, Kabupaten Boyolali. Prospek Industri Sapi Perah Menuju Perdagangan Bebas 2020, 563–568.
14
Sulistyorini, E., Pudjiastuti, A. Q., & Prihatminingtyas, B. (2019). Sensitivity of Dairy Cattle Development in Pujon District , Malang Regency. International Journal of Management, Accounting & Economics, 6(9), 696–708.
15
Sulistyowaty, E. (1999). Imbangan Hijauan-Konsentrat Optimal untuk Konsumsi Ransum dan Produksi Susu Sapi Perah Hostein Laktasi. Seminar Nasional Peternakan Dan Veteriner.
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17
Tillman, A. D., Hartadi, H., Reksohadiprojo, S. P., & Soekojo, S. (1991). Ilmu Makanan Ternak Dasar. Gadjah Mada University Press.
18
ORIGINAL_ARTICLE
Determining Factors for Dairy Income in Ngantang District, Malang Regency
Smallholder dairy farms in Indonesia are still traditional in nature, where breeding management is simple and productivity is low, so that income is also small. This study aims to analyze the determinants of dairy cow business income. Population in this study were all of the dairy farmers from 3 (three) villages in Ngantang District. Sample was determined using a simple random sampling of 100 dairy farmers. Data analysis method used is multiple linear regression. The results showed that factors that had a significant effect on income of dairy business in Ngantang District, Malang Regency were breeding management, number of livestock, experience of raising livestock and medicine / vaccine costs.
https://www.ijmae.com/article_115003_c41d9863e34ea163d3e333cf61aa1032.pdf
2020-02-01
113
122
Milk
Quality
production factor
income
Dwi
Wibowo
anungwib@yahoo.co.id
1
Students at Master Program of Agricultural Economics, Post Graduate School Tribhuwana Tunggadewi University, Indonesia
AUTHOR
Agnes
Pudjiastuti
agnespudjiastuti@yahoo.com
2
Master Program of Agricultural Economics, Post Graduate School Tribhuwana Tunggadewi University, Indonesia
LEAD_AUTHOR
Cakti
Gunawan
cakti.gunawan@gmail.com
3
Master Program of Agricultural Economics, Post Graduate School, Tribhuwana Tunggadewi University, Indonesia
AUTHOR
Anindita, R., Heryanto, Pudjiastuti, A. Q., & Rozi, F. (2011). Ekonomi Pertanian (1st ed.). Universitas Terbuka.
1
Anonim. (2018). Buku Profil Dinas Peternakan dan Kesehatan Hewan Kabupaten Malang (p. 115).
2
Antwi, M. A., Mazibuko, N. V. E., & Chagwiza, C. (2016). Determinants of smallholder cattle farmers’ access to high-value cattle markets in the Ngaka Modiri Molema District, South Africa. Indian J. Anim.Res., 51(4), 764–770. https://doi.org/ 10.18805/ijar.v0i0f.3804
3
BPS. (2016). Kecamatan Ngantang Dalam Angka 2018 (p. 210).
4
BSN. (2011). Susu Segar Bagian 1. SNI 3141.1 (p. 85).
5
Gujarati. (2012). Dasar-dasar Ekonometrika (5th ed.). Salemba Empat.
6
Kusnindar, C., Pudjiastuti, A. Q., & Dyanasari. (2019). Income Factors Determinant of Livestock Cattle Programs Special of Multiple Cow Funds in Malang District , East Java Province. International Journal of Management, Accounting & Economics, 6(9), 686–695.
7
Mennane, Z., Ouhssine, M., Khedid, K., & Elyachioui, M. (2007). Hygienic quality of raw cow’s milk feeding from domestic waste in two regions in Morocco. International Journal of Agriculture and Biology, 9(1), 46–48. http://www.
8
fspublishers.org/
9
Pudjiastuti, A. Q. (2014). Perubahan Neraca Perdagangan Indonesia Sebagai Akibat Penghapusan Tarif Impor Gula. Agriekonomika, 3(2), 106–116.
10
Pudjiastuti, A. Q., Anindita, R., Nuhfil, H., & Kaluge, D. (2013). Changes Effect Of Sugar Import Tariff In Indonesia. Russian Journal of Agricultural and Socio-Economic Sciences, 3(15), 31–38. https://doi.org/10.18334/np3499
11
Pudjiastuti, A. Q., & Kembauw, E. (2018). Sugar Price Policy and Indonesia’s Trade Balance. Journal of Advanced Research in Law and Economics, 8(8). https://doi.org/10.14505/jarle.v8.8(30).26
12
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D (1st ed.). Alfabeta.
13
Sulistyati, M., Fitriani, A., & Hermawan. (2013). Potensi Usaha Peternakan Sapi Perah Rakyat dalam Menghadapi Pasar Global. Potensi Usaha Peternakan Sapi Perah Rakyat Dalam Menghadapi Pasar Global (Potential of Small Scale Dairy Farm for Facing in Global Market), 13, 17–23.
14
Sulistyorini, E., Pudjiastuti, A. Q., & Prihatminingtyas, B. (2019). Sensitivity of Dairy Cattle Development in Pujon District , Malang Regency. International Journal of Management, Accounting & Economics, 6(9), 696–708.
15
Susilorini, T. E., Sawitri, M. E., & Muharlien. (2008). Budidaya 22 Ternak Potensial. Penebar Swadaya.
16
Utami, K. B., Radiati, L. E., & Surjowardojo, P. (2014). Kajian kualitas susu sapi perah PFH (Studi Kasus pada Anggota Koperasi Agro Niaga di Kecamatan Jabung Kabupaten Malang). Jurnal Ilmu-Ilmu Peternakan, 24(2), 58–66. https://doi.org/ ISSN: 0852-3581
17