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Accounting Analysis Journal
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
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Articles 30 Documents
Search results for , issue "Vol 5 No 4 (2016): November 2016" : 30 Documents clear
The Determinant Of Carbon Emission Disclosures Akhiroh, Titik; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11182

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh kinerja lingkungan, visibilitas organisasional, kondisi keuangan, dan mekanisme tata kelola terhadap pengungkapan emisi karbon di Indonesia. Pengungkapan emisi karbon diukur menggunakan checklist indeks Carbon Disclosure Project yang dikembangkan oleh Choi et al. (2013). Populasi dalam penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Sampel dalam penelitian ini diambil menggunakan teknik purposive sampling. Terdapat 32 perusahaan setiap tahun. Metode analisis penelitian ini yaitu statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa visibilitas organisasional, profitabilitas, kepemilikan manajerial, dan komite audit berpengaruh positif signifikan terhadap pengungkapan emisi karbon. Sementara itu, kinerja lingkungan, financial distress, kepemilikan institusional, dan proporsi komisaris independen tidak memiliki pengaruh yang signifikan terhadap pengungkapan emisi karbon. This study aimed to obtain empirical evidence about the influence of environmental performance, organizational visibility, financial condition, and corporate governance mechanism to extent of carbon emission disclosure in Indonesia. Carbon emission disclosure is measured by checklist Carbon Disclosure Project which developed by Choi et al. (2013). The population of this study was the company which listed in Indonesia Stock Exchange in 2012-2014. Sampel of this study was non financial company which listed in Indonesia Stock Exchange used purposive sampling method. There are 32 companies in every year. Analysis method which used in this study was descriptive statistic and multiple regression anaylsis. The result of this study showed that organizational visibility, profitability, managerial ownership and audit committee significantly influence to the extent of carbon emission disclosure. Meanwhile environmental performance, financial distress, institutional ownership and independence commissioner proportion had no significantly influence to the extent of emission disclosure.
The Effect of Professionalism, Knowledge Detect Errors and Auditor’s Experience to Judgment of Materiality Level of Financial Statements Audit Nofantika, Mella; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11254

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor terhadap pertimbangan dalam menentukan tingkat materialitas audit laporan keuangan. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 64 auditor. Pengumpulan data menggunakan metode angket (kuesioner). Analisis data menggunakan analisis deskriptif dan analisis inferensial dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor secara simultan berpengaruh terhadap pertimbangan tingkat materialitas audit laporan keuangan. Hasil uji parsial menunjukkan bahwa secara parsial profesionalisme dan pengetahuan mendeteksi kekeliruan berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan dan pengalaman auditor secara parsial tidak berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan. This study is aimed to get empirical evidence about the influence of professionalism, knowledge detects errors and auditor’s experience against judgment of materiality level of financial statement audit. The population and sample of this study is an auditor works in the public accounting firm of Semarang. Moreover, the technique for taking the sample is convenience sampling. There are 64 respondents in this study. Data is collected by applying questionnaire method. Whereas, the data is analyzed through descriptive and inferential analysis with SPSS version of 21. The results of this research show that professionalism, knowledge detects errors and auditor’s experience simultaneously have significantly affect on judgment of materiality level of financial statement audit. The result of partial test show that professionalism and knowledge detects errors have significantly affect on judgment of materiality level of financial statement audit and auditor's experience did not have significantly affect on judgment of materiality level of financial statement audit.
Factors Affecting Individual Tax Payers Attitude to Do Tax Evasion (Empirical Study on Apparatus/ Public Official in Purbalingga District) Sulistiani, Iis; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11595

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap ketidakpatuhan, keadilan pajak, pelayanan aparat pajak, pemahaman perpajakan, diskriminasi pajak, sistem perpajakan dan sanksi perpajakan terhadap tindakan tax evasion. Populasi penelitian ini adalah wajib pajak orang pribadi yang menjadi pejabat/ aparatur publik di Kabupaten Purbalingga.Teknik pengambilan sampel menggunakan purposive sampling, dan accidental sampling diperoleh sebanyak 44 responden. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial LeastSquare (PLS) Path Modelling dengan alat analisis SmartPLS3.0 M3.Hasil penelitian ini menunjukkan bahwa sikap ketidakpatuhan dan sanksi perpajakan mempunyai hubungan positif dan signifikan terhadap tindakan tax evasion. Keadilan pajak dan pemahaman perpajakan memiliki hubungan negatif dan signifikan terhadap tindakan tax evasion. Variababel pelayanan aparat pajak, diskriminasi pajak, dan sistem perpajakan tidak memiliki hubungan yang signifikan terhadap tindakan tax evasion. This research aims to find out the influence of disobedient attitude, tax justice, tax apparatus service, comprehensive tax, tax discrimination, tax system and tax sanctions to tax evasion act. The population of the research was individuals who became public official/apparatus in Purbalingga Regency. Sample collecting method used purposive sampling, and accidental sampling obtained for 44 respondents. Data collection used questioner method. Analysis method used in this research was Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with analysis SmartPLS3.0 device. The result of this research shows that obedient attitude and tax sanctions had positive and significant relation toward tax evasion act. Tax justice and comprehensive tax had negative and significant relation toward tax evasion. Variable of tax apparatus service, tax discrimination, and tax system did not have significant relation toward tax evasion.
Factors Affecting Auditor’s Ability in Detecting Fraud through Professional Scepticism Aminudin, Mohamad Rizal; Suryandari, Dhini
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11906

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh fraud risk assessment, pengalaman auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan dengan skeptisme profesional sebagi variabel intervening. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 53 auditor. Pengumpulan data menggunakan kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji sobel. Hasil penelitian ini menunjukkan bahwa fraud risk assessment berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Pengalaman audit dan tipe kepribadian secara parsial tidak berpengaruh signifikan terhadap kemampuan auditor dalam memdeteksi kecurangan. Skeptisme profesional dapat memediasi pengaruh hubungan antara fraud risk assessment dan pengalaman auditor tehadap kemampuan auditor dalam mendeteksi kecurangan, sedangkan skeptisme profesional tidak dapat memediasi pengaruh hubungan antara tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan. This research aims at analyze the effect of fraud risk assessment, auditor’s experience and personality type on auditor’s ability to detect fraud with professional skepticism as the intervening variable. The research population is all of auditors who work on public accountan office around Semarang. The technique for taking the sample uses a convenience sampling. There are 53 auditors as the samples in this research. Data is collected by applying questionnaire method with multiple regression analysis and sobel test. The result shows that fraud risk assessment significantly influenced auditor’s ability to detect fraud. Auditor’s experience and personality type was not significantly influenced on auditor’s ability to detetct fraud. Professional skepticism can do mediating the relation influence between fraud risk assessment and audior’s experience toward auditor’s ability to detect fraud. But, professional skepticism was able at mediating relation influence between personality type towards auditor’s ability to detect fraud.
Determining Factors of The Use of Accounting Information on Small and Medium Enterprises with Good Corporate Governance as An Intervening Variable Mustaghfiroh, Mustaghfiroh; Yanto, Heri
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11995

Abstract

Penelitian bertujuan untuk mengetahui bagaimana pengaruh pendidikan pemilik, umur perusahaan dan skala usaha terhadap penggunaan informasi akuntansi pada usaha kecil dan menengah dengan good corporate governance sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini sejumlah 250 responden. Pengambilan sampel menggunakan teknik simple random sampling. Pengambilan data dilakukan dengan survey lapangan.Instrumen yang digunakan dalam pengambilan data adalah kuesioner. Analisis data dalam penelitian ini menggunakan analisis jalur dengan AMOS 21. Hasil penelitian menunjukkan bahwa pendidikan pemilik terhadap good corporate governance, skala usaha dan good corporate governance terhadap penggunaan informasi akuntansi dinyatakan berpengaruh positif dan signifikan. Sedangkan umur perusahaan dan skala usaha tidak berpengaruh positif yang signifikan terhadap good corporate governance. Good corporate governance terbukti memediasi pengaruh pendidikan pemilik, umur perusahaan dan skala usaha dalam penggunaan informasi akuntansi pada usaha kecil dan menengah di Kabupaten Kendal. The study aims to determine how the educational influence of the managers, a company's age and scale of the use of accounting information on small and medium enterprises with good corporate governance as an intervening variable. The sample used in this study a number of 250 respondents. Sampling using simple random sampling technique. Data were collected by field survey. The instruments used in data collection was a questionnaire. Analysis of the data in this study using path analysis with AMOS 21. The results showed that the managers education to good corporate governance, business scale and good corporate governance of the use of accounting information revealed positive and significant impact. While the age of the firm and the business scale is not a significant positive effect on good corporate governance. Good corporate governance shown to mediate the influence of managers education, the age of the company and the business scale in the use of accounting information on small and medium enterprises in Kendal.
Determinant of Debt and Dividend Policies As The Moderating Variables Ariyanto, Dany; Wahyudin, Agus
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.12400

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh variabel pertumbuhan perusahaan,free cash flow, blockholder ownership, dan kebijakan deviden sebagai variabel moderasi terhadap kebijakan hutang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2014. Hasil penelitian menunjukkan pertumbuhan perusahaan dan blockholder ownership secara parsial tidak berpengaruh terhadap kebijakan hutang. Free cash flow berpengaruh negatif dan signifikan terhadap kebijakan hutang begitu pula blockholder ownership terhadap kebijakan hutang yang dimoderasi oleh kebijakan deviden. The purpose of this study was to analyze the influence of variable growth of the company, free cash flow, blockholder ownership, and the dividend policy as a moderating variable of the debt policy on manufacturing companies listed in Indonesia Stock Exchange in 2012 until 2014. The results showed growth companies and blockholder ownership in a partial hadn’t significant influence on the debt policy. Free Cash Flow has a negatif influence and significant on a debt policy as same as blockholder ownership on debt policy which in moderated by dividend policy.
Influence of Ethical Environment and Task Complexity on Audit Judgment with Personality Type and Locus of Control As Moderated Variables Muktiningtyas, Dita; Yulianto, Agung
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.12545

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Lingkungan Etika dan Kompleksitas Tugas terhadap Audit Judgmentdan interaksi kedua variabel independen tersebut dengan Tipe Kepribadian dan Locus Of Control sebagai variabel moderasi terhadap Audit Judgment. Peneltian ini menggunakan data primer dengan populasi auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Penelitian ini menggunakan teknik convenience sampling untuk menentukan sampel. Penelitian ini menggunakan analisis regresi berganda dan uji interaksi selisih nilai mutlak untuk pengujian hipotesis menggunakan SPSS versi 21. Hasil penelitian ini menunjukan bahwa lingkungan etika berpengaruh positif signifikan terhadap audit judgment, kompleksitas tugas berpengaruh positif signifikan terhadap audit judgment. Lingkungan etika yang dimoderasi oleh tipe kepribadian berpengaruh signifikan terhadap audit judgment. Lingkungan etika yang dimoderasi oleh locus of control tidak berpengaruh signifikan terhadap audit judgment. Kompleksitas tugas yang dimoderasi oleh tipe kepribadian berpengaruh signifikan terhadap audit judgment. Kompleksitas tugas yang dimoderasi oleh locus of control tidak berpengaruh signifikan terhadap audit judgment. The purpose of this research to determine effect of ethical environment and complexity of the task on audit judgment with personality type and locus of control become moderated variable to audit judgment. This study uses primary data with entire population of all auditor who work in Public Accountant Offices in Semarang. This research used convenience sampling to select sample. The analytical method used multiple linier regresion and absolut difference value using SPSS version 21. The result shows that ethical environment has positve significant effect on the audit judgment, complexity of the task has positve significant effect on the audit judgment. Ethical environment moderated by personality type significant on the audit judgment, ethical environment moderated by locus of control is not significanlly effect on the audit judgment. Complexity of the task moderated by personality type significant on the audit judgment, complexity of the task moderated by locus of control is not significanlly effect on the audit judgment.
Analysis of Factors Effecting on The Probability of Financial Distress Prasetyo, Rifki Adhi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.12668

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, aktivitas, kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap probabilitas financial distress pada perusahaan sektor pertambangan Indonesia. Populasi penelitian yaitu 41 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 23 sampel perusahaan. Pengolahan data menggunakan teknik analisis regresi logistik dengan bantuan SPSS versi 21. Jenis penelitian ini merupakan penelitian kuantitatif. Alat analisis yang digunakan meliputi analisis statistik deskriptif dan uji multikolinearitas. Dalam pengujian pengaruh antar variabel, alat analisis yang digunakan berupa uji goodness-of-fit, uji overall model fit, dan nagelkerke R square. Berdasarkan pengujian sampel penelitian menggunakan regresi logistik menunjukkan bahwa tidak terdapat pengaruh antara variabel solvabilitas, likuiditas, kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap probabilitas terjadinya financial distress. Sedangkan pengujian sampel penelitian menggunakan regresi logistik menunjukkan bahwa variabel aktivitas memiliki pengaruh negatif signifikan terhadap probabilitas. This study aims to examine the effects of liquidity, activity, managerial ownership, institutional ownership, and firm size on the probability of financial distress in Indonesian mining sector companies. The research population was 41 mining sector companies listed in Indonesia Stock Exchange in 2010-2014. The sampling technique used purposive sampling method to get 23 company samples. Data processing used logistic regression analysis technique with the help of SPSS version 21. This research type was quantitative research. The analysis tools used including descriptive statistical analysis and multicolinearity test. In testing the effect between variables, the analysis tool used in the form of goodness-of-fit test, overall model fit test, and nagelkerke R square. Based on the testing of research sample used logistic regression indicated that there was no influence between variables of solvability, liquidity, managerial ownership, institutional ownership, and firm size to probability of occurrence of financial distress. While testing the research sample used logistic regression showed that the activity variable had a significant negative effect on the probability
Empirical Study of Public Accounting Firm Changes on The Company after The Emergence of The Public Accounting Firm Regulatory Liability Rokhmatun, Rizka Nur; Suryarini, Trisni
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.14576

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, financial distress, opini going concern dan profitabilitas terhadap pergantian Kantor Akuntan Publik (KAP). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2014 yang terdiri dari 90 perusahaan. teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 28 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa variabel pergantian manajemen, financial distress, opini going concern dan profitabilitas secara simultan berpengaruh terhadap pergantian KAP. Sementara itu, variabel pergantian manajemen, financial distress, opini going concern secara parsial berpengaruh terhadap pergantian KAP, variabel profitabilitas tidak berpengaruh secara parsial terhadap pergantian KAP. The purpose of this research are to analyze the influence of management exchange, financial distress, going concern opinion and profitability toward auditor switching. The population in this research are the manufacturing companies listed in Indonesia stock Exchange for year of 2011-2014 which consist of 90 companies. The sampling technique is a purposive sampling method which results for 28 samples. The data analysis method uses descriptive statistic analysis and logistic regression analysis. The result of this study shows that following variables management exchange, financial distress, going concern opinion, and profitability affect simultaneously toward auditor switching. On the other hand, management exchange, financial distress, going concern opinion affect partially toward auditor switching, but profitability don’t affect partially toward auditor switching.
Predictive Analysis of Financial Statement Fraud with Fraud Triangle Perspective Muhandisah, Zakiyatul; Anisykurlillah, Indah
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.14578

Abstract

Penelitian ini bertujuan untuk menganalisis prediksi kecurangan laporan keuangan dengan perspektif fraud triangle. Variabel independen yang digunakan dalam penelitian ini adalah stabilitas keuangan, tekanan eksternal, lingkungan industri, efektivitas pengawasan, dan rasionalisasi. Populasi dalam penelitian ini adalah 58 perusahaan Property, Real estate dan Buliding contruction yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2011– 2015. Pengambilan sampel dengan metode purposive sampling, dihasilkan sampel sebanyak 32 perusahaan. Pengujian penelitian ini dilakukan dengan teknik analisis regresi logistik dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, lingkungan industri, dan rasionalisasi berpengaruh positif terhadap prediksi kecurangan laporan keuangan. Sedangkan tekanan eksternal dan efektivitas pengawasan tidak berpengaruh signifikan terhadap prediksi kecurangan laporan keuangan. The purpose of this study was to analyze the prediction of fraudulent financial statements by fraud triangle. The independent variables of this research are of financial stability, external pressure,nature of industry, effective monitoring, and rationalization. The population of this research are 58 listed Property, Real estate dan Buliding contruction firms in Indonesia Stock Exchange (BEI) for the period 2011-2015. Data were selected by purposive sample, it obtained 32 firms for the sample of the research. Logistic Regression Analysis techniques was used to analyse data, and it was helped by IBM SPSS Statistics 21 software. The findings shows that financial stability, nature of industry, and rationalization have significant impact toward fraudulent financial statements. While the external pressure and effective monitoring didn’tsignificanthaveimpact toward fraudulent financial statements.

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