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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
Arjuna Subject : -
Articles 901 Documents
The Effect of Experience to the Accuracy of Giving Opinion with Audit Expertise, Professional Skeptisism, Audit Judgment as Mediators Nugraha, Asa Septa; Suryandari, Dhini
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18251

Abstract

This study aims to examine the role of audit expertise, professional scepticism and audit judgment in mediating the influence of experience on the accuracy of opinion by public accountants. The population in this study is the auditor at the Public Accounting Firm in the Semarang city as many as 17 firm with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 55 respondents. Methods of data analysis uses descriptive analysis, multiple linear analysis and simple, and test sobel. Research study show that experience, audit expertise, and audit judgment have a direct effect on the accuracy of opinion and professional scepticism has no effect on the accuracy of opinion, experience influencing audit expertise, professional scepticism and audit judgment. Audit expertise and audit judgment capable of mediating the influence of experience on the accuracy of opinion and professional scepticism are unable to mediate the influence of experience on the accuracy of opinion. The conclusion of this research is that experience, audit expertise, and audit judgment will result in more accurate audit opinion and audit expertise and audit judgment can strengthen the influence of experience on accuracy of audit opinion
The Effect of RGEC Method, Management, and Cooperation Identity on The Health Level of BMT Candra, Vivi Ely; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18350

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh dari metode (RGEC) Risk profile, GGC, Earnings, Capital , manajemen dan jatidiri koperasi terhadap tingkat kesehatan BMT. Populasi penelitian ini adalah BMT yang tergabung dalam Perhimpunan BMTI Indonesia di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini yaitu dengan menggunakan teknik purposive sampling, dan didapat 3 sampel BMT dan 41 responden yang terdiri dari pengurus serta pengelola BMT. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa variabel risk profile dan jatidiri koperasi tidak berpengaruh signifikan positif terhadap tingkat kesehatan BMT di PBMTI Kota Semarang. Variabel good corporate governance, earnings, capital, dan manjemen berpengaruh signifikan positif terhadap tingkat kesehatan BMT pada PBMTI Kota Semarang. Saran bagi peneliti selanjutnya untuk menggunakan instrumen lain seperti wawancara supaya mendapatkan informasi yang lebih akurat dan terhindar dari timbulnya perbedaan maksud dan tujuan pernyataan. The aim of this research is to examine the influence of RGEC method, management, and identity of cooperation to health level of BMT. The populations of this research is association of BMT Indonesia in Semarang City. Purposive sampling was used to collect samples, from 50 population got 41 sample consisting of employees and manager of BMT incorporated in PBMTI Semarang City.. Data collection used questionnaire method. The analysis method used Structural Equation Modelling (SEM) Partial Least Square (PLS) Path Modelling with analysis tool SmartPLS 3.0 The results showed that risk profile and cooperative identity variable did nothave a significant positive effect on the health level of BMT in PBMTI Semarang City. Variable good corporate governance, earnings, capital, and management have a significant positive effect to the health level of BMT at PBMTI Semarang City. Suggestions for further research are to use other instruments such as interviews to obtain more accurate information and avoid the emergence of differences in the intent and purpose of the statement.
Determinant of Capital Structure Policy on Infrastructure, Utility and Transportation Companies Yunianto, Yunianto; Subowo, Subowo
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18374

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, struktur aktiva, growth dan effective tax rate berpengaruh terhadap kebijakan struktur modal. Populasi dalam penelitian ini sebanyak 56 perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015. Berdasarkan metode purposive sampling, diperoleh sampel sebanyak 17 perusahaan dengan 68 unit analisis. Penelitian ini menggunakan statistik deskriptif dan statistik inferensial. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal. Growth dan effective tax rate berpengaruh positif dan signifikan terhadap struktur modal, sedangkan ukuran perusahaan dan struktur aktiva berpengaruh positif namun tidak signifikan terhadap struktur modal. Simpulan dari penelitian ini adalah profitabilitas, growth dan effective tax rate berpengaruh terhadap kebijakan struktur modal. Variabel profitabilitas, ukuran perusahaan, struktur aktiva, growth dan effective tax rate secara simultan berpengaruh terhadap struktur modal. Perusahaan besar dan perusahaan yang memiliki struktur aktiva tinggi lebih memilih menggunakan pendanaan internal berupa laba ditahan dari pada pendanaan eksternal berupa utang. The aim of this research is to analyze the effect of profitability, firm size, asset structure, growth and effective tax rate effect on capital structure policy. The population in this research are 56 infrastructure, utilities and transportation companies listed in Indonesian Stock Exchange (BEI) for the period 2012-2015. Based on purposive sampling method, obtained by a sample 17 companies with 68 unit of analysis. This study uses descriptive statistics and inferential statistics. The results showed that profitability has a negative and significant effect on capital structure. Growth and effective tax rate have positive and significant effect to capital structure, while firm size and asset structure have positive but not significant effect on capital structure. The conclusion of this research is profitability, growth and effective tax rate effect on capital structure policy. Variable profitability, firm size, asset structure, growth and effective tax rate simultaneously affect the capital structure. Large companies and companies with high asset structures prefer to use internal financing in the form of retained earnings rather than external financing of debt.  
Analysis of the Factors Affecting Individual Taxpayers Compliance Rahmawati, Rizki; Yulianto, Agung
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18411

Abstract

This research aimed to analyze the effect of Service Quality, Tax Penalties, Tax Amnesty and Religiosity on taxpayer’s. The population of this study are 90.485 private taxpayers who registered in KPP Pratama Semarang Candisari. The method of sample selection used in this research is Convenience Sampling by using Slovin formula as amount 100 effective Individual Taxpayers. Data collection method used is primary data through questionnaire. Data were analyzed using descriptive analysis and multiple linear regression. Based on the results of research perception of service quality has no significant effect on taxpayer compliance. Tax penalties have no significant effect on taxpayer compliance. Tax amnesty variable has a positive and significant impact on taxpayer compliance. Religiosity on taxpayer’s has a positive and significant impact on taxpayer compliance. Conclusions from this research factors that proved to influence taxpayer compliance are tax amnesty and religiosity on taxpayer’s. While the perception of service quality and tax penalties has no significant effect on taxpayer compliance. Further research is expected to change the object of research into corporate taxpayers and add other variables outside which are studied by the author
Determinant of Auditor Ability to Detect Fraud with Professional Sceptisism as A Mediator Variable Adnan, Jahari; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18415

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh fraud risk assessment, time pressure, dan pelatihan terhadap kemampuan auditor dalam mendeteksi kecurangan melalui skeptisisme profesional sebagai variabel pemediasi. Populasi penelitian ini adalah Kantor Akuntan Publik (KAP) Kota Semarang. Teknik pengambilan sampel menggunakan teknik purposive sampling, dan diperoleh sampel sebanyak 44 auditor dengan menggunakan kuesioner.Teknik analisis data yang digunakan yaitu analisis regresi berganda dan uji sobel test. Hasil penelitian ini menunjukkan bahwa fraud risk assessment dan skeptisisme profesional berpengaruh positif, time pressure berpengaruh negatif, sedangkan pelatihan tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan.Skeptisisme profesional mampu memediasi hubungan antara fraud risk assessment dan time pressurenamun tidak mampu memediasi hubungan pelatihanterhadap kemampuan auditor dalam mendeteksi kecurangan. Kesimpulan pada penelitian ini adalah kemampuan auditor dalam mendeteksi kecurangan dipengaruhi oleh faktor eksternal seperti fraud risk assessment yang diberikan dalam penugasan audit serta adanya time pressure dalam penugasan audit tersebut. This research is conducted to obtain the empirical evidence the influences of fraud risk assessment, time pressure, and training to the auditors ability in detecting fraud through the professional skepticism as a mediating variable. The research’s population is Public Accountant Firm in Semarang. The sampling technique applied in this research is purposive sampling technique. It is obtained the sample as many 44 auditors by using questionnaires. It uses multiple regression analysis and sobel test as the method of data analysis.The results of the research show that fraud risk assessment and professional skepticism have a positive, time pressure has a negative, influence whereas training doesn’t give the influence to the auditors ability in detecting fraud. Professional skepticism is able to mediate the relationship between fraud risk assessment and time pressure. However, it is unable to mediate the training relationship to the auditors ability in detecting fraud. This research can be concluded that the auditor’s ability in detecting fraud is influenced by the external factor such as fraud risk assessment that exists in the audit’s assignment along with the existence of time pressure in that assignment.
The Influence of Information and System Quality Towards SIREMUN Veranika, Putri; Murtini, Henny
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18453

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi sistem remunerasi Universitas Negeri Semarang (Siremun). Sebagai upaya transparansi laporan keuangan dalam mewujudkan clean government dan good university governance. Penelitian ini membandingkan persepsi perancang dan pengguna Siremun. Populasi penelitian ini adalah karyawan Universitas Negeri Semarang (UNNES) sebesar 1667. Sampel diperoleh melalui kuesioner kepada 85 responden sebagai perancang dan pengguna Siremun. Pengumpulan data menggunakan teknik kuesioner. Teknik pengambilan sampel yang digunakan adalah probability sampling yaitu propotionate stratified random sampling. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, analisis regresi berganda dan independent simple t-test. Hasil penelitian menunjukkan bahwa kualitas sistem dan kualitas informasi berpengaruh positif terhadap kepuasan. Hasil analisis lanjutan, terdapat perbedaan persepsi antara perancang dan pengguna sistem pada kepuasan implementasi Siremun. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kepuasan implementasi Siremun dipengaruhi oleh kualitas informasi dan kualitas sistem. This study aims to evaluate the Implementation Remuneration System of Universitas Negeri Semarang (Siremun), as an effort to transparency of annual report to create clean government and good university governance. This study compares the perceptions of developer and user of the system. The research population is 1667 employees of Universitas Negeri Semarang (UNNES). The sample in this study was conducted with a survey by using a questionnaire to 85 respondents as developer and users of Siremun. Data collection is using questionnaire technique. Sampling technique used is probability sampling that is proportionate stratified random sampling. The analysis technique used is descriptive statistical analysis, multiple regression analysis and independent simple t-test. The results showed that the quality of system and information has positive effect on satisfaction. Results of continuation analysis show that there is a difference of perception between the developer and the user system towards implementation satisfaction of Siremun. Based on the research results, it can be concluded that the satisfaction implementation Siremun is influenced by quality of information and quality of system.
The Effect of Bonus Compensation and Leverage on Earnings Management with Financial Performance as Intervening Variable Prihastomo, Eka Deny; Khafid, Muhammad
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18490

Abstract

The purpose of this study was to analyze the effect of bonus compensation, and leverage to earnings management and financial performance as an intervening variable in the manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014-2015. This study using method purposive sampling with 102 unit analysis of a population of 150 manufacturing companies. While the sample in this research there are 51 manufacturing companies. The analysis technique used in this research that Path Analysis. The analytical tool used was SPSS 21. The results showed that the bonus compensation significantly negative effect on earnings management. Leverage has no effect on earnings management and financial performance. Financial performance significantly has a positive effect on earnings management. Bonus compensation significantly has a positive effect on financial performance. The conclusions from the results of this study showed that the variable of financial performance positively and significantly is able to mediate the relationship between compensation bonuses to earnings management. However, the financial performance variables cannot mediate the relationship between leverage to earnings management.
Factors Influencing The Quality of Financial Reporting on Local Government of Purbalingga Fitriana, Fitriana; Wahyudin, Agus
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.18597

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai peran sistem pengendalian internal dalam memoderasi pengaruh pemanfaatan sistem informasi akuntansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Populasi dalam penelitian ini adalah Aparatur Sipil Negara (ASN) bagian keuangan yang bekerja di 46 Organisasi Perangkat Daerah di Kabupaten Purbalingga. Teknik pengambilan sampel dengan metode sampel jenuh (sensus) yaitu 46 Organisasi Perangkat Daerah dan diperoleh unit analisis sebanyak 92. Teknik analisis yang digunakan adalah analisis regresi moderasi dengan uji nilai selisih mutlak menggunakan SPSS 21. Hasil penelitian menunjukkan bahwa pemanfaatan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kompetensi sumber daya manusia tidak berpengaruh dan sistem pengendalian internal tidak memoderasi pemanfaatan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Sistem pengendalian internal dapat memoderasi pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kualitas laporan keuangan pemerintah daerah dipengaruhi oleh pemanfaatan sistem informasi akuntansi dan sistem pengendalian internal dapat memoderasi kompetensi sumber daya manusia. The aims of this study are to examine the role of internal control system in moderating the influence of accounting information system utilization and human resource competence on the quality of local government financial report. The population of this  research is Civil State Apparatus of financial Organization who work in the 46 Organization of the Regional (OPD) in Purbalingga Regency. The sampling technique is saturated sample (census) that is 46 Organization of theregional and obtained the unit of analysis as much as 92. The analytical technique using are moderation regression analysis with the test of absolute difference value with SPSS 21. The results showed utilization of accounting information system has a significant positive effect on the quality of local government financial statements. The competence of human resources does not affect and internal control can’t moderated utilizisation of accounting information system the quality of local government financial reports. Internal control can moderate the influence of human resources competence on the quality of local government financial statements. Government influenced by the quality of accounting information system utilization and internal control system can moderated human resources.  
The Effect of Profitability, Activity Analysis, Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report Sinaga, Korentina Juniasti; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18690

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, rasio aktivitas, tipe industri, komite audit, dewan direksi, dan komisaris independen terhadap pengungkapan sustainability report. Populasi penelitian ini adalah 31 perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Pemilihan sampel penelitian ini menggunakan metode purposive sampling. Berdasarkan metode purposive sampling, sampel yang masuk kriteria sebanyak 11 perusahaan. Unit analisis sampel sebanyak 44 perusahaan. Teknik pengumpulan data yang digunakan adalah dengan metode dokumentasi. Sedangkan, teknik analisis data yang digunakan untuk menguji hipotesis yaitu analisis statistik deskriftif dan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa tipe industri dan dewan direksi  berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. Variabel profitabilitas menunjukkan pengaruh negatif dan signifikan terhadap pengungkapan sustainability report. Variabel rasio aktivitas, komite audit, komisaris independen tidak pengaruh terhadap pengungkapan sustainability report. Berdasarkan hasil penelitian, dapat disimpulkan bahwa variabel tipe industri dan dewan direksi dapat memberikan peran penting dalam pengungkapan sustainability report. The purpose of this research is to know the effect of profitability, activity ratio, industrial type, audit committee, board of directors, and independent commissioner to disclosure of sustainability report. The population of this study are 31 LQ45 companies listed in Indonesia Stock Exchange period 2013-2016. Selection of this research sample used purposive sampling method. Pursuant to purposive sampling method, samples entering criteria as many as 11 companies. The sample analysis unit is 44 companies. Technique of collecting data used is by method of documentation. Meanwhile, data analysis techniques used to test the hypothesis of descriptive statistical analysis and multiple regression analysis. The results of this study indicate that industry type and board of directors have a positive and significant impact on the disclosure of sustainability report. Profitability variables show a negative and significant influence on the disclosure of sustainability report. Activity ratio variables, audit committees, independent commissioners have no influence on the disclosure of sustainability report. Based on the result of  research, it can be concluded that industry type and board variable can give an important role in sustainability report disclosure.
The Effect of Financing Risk on Sharia Compliance Performance and Profitability Performance Dzulkurnain, Achmad Riqi; Asrori, Asrori
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18700

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis Pengaruh Risiko Pembiayaan yang dipresentasikan dengan risiko pembiayan mudharabah, risiko pembiayaan musyarakah, dan risiko pembiayaan murabahah terhadap kinerja kesesuaian sharia dan kinerja profitabilitas. Populasi penelitian adalah seluruh bank umum sharia yang di Indonesia periode tahun 2011-2015. Metode pengambilan sampel yang digunakan adalah dengan metode purposive sampling. Jumlah sampel yang diuji sebanyak 7 bank umum sharia dengan 35 unit analisis yang menjadi objek pengamatan. Alat analisis yang digunakan adalah SPSS 21. Penelitian ini menganalisi laporan tahunan bank umum sharia dengan metode analisis regresi linear sederhana. Hasil penelitian menunjukan bahwa variabelrisiko pembiayaan mudharabah dan murabahah tidak berpengaruh terhadap kinerja kesesuaian sharia sedangkan variabel risiko pembiayaan musyarakah berpengaruh positif signifikan terhadap kinera kesesuaian sharia. Sementara itu variabel risiko pembiayaan mudharabah, musyarakah dan murabahah berpengaruh terhadap kinerja profitabilitas bank unit sharia yang ada di Indonesia. Berdasarkan hasil penelitian dapat disimpulkan bahwa hanya risiko pembiayaan musyarakah yang berpengaruh terhadap kinerja kesesuaian sharia dan masing-masing risikopembiayaan mudharabah, musyarakah dan murabahah berpengaruh terhadap kinerja profitabilitas. The purpose of this study was to examine and analyze the Influence of Risk Financing which was presented at the risk of Mudharabah financing, Musharaka financing risks, and risks to the performance of conformity murabaha financing sharia and profitability. The population is all the Islamic banks in Indonesia during the period 2011-2015. The sampling method used purposive sampling methode. The number of samples tested by 7 Islamic banks with 35 units of analysis which is the object of observation. The analytical tool used was SPSS 21. This study analyzed the annual reports of Islamic banks with a simple linear regression analysis method. The results showed that the variables the risk of financing and murabaha does not affect the performance of the suitability of sharia while Musharaka financing risk variables significant positive effect on the suitability sharia performance. While the variable risk of financing, Musharaka and murabaha has effect on sharia bank profitability performance unit in Indonesia. Based on the results of this study concluded that only Musharaka financing risks that affect the performance of the suitability of each of sharia and risks of financing, Musharaka and murabaha effect on profitability.   

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