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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 Good Corporate Governence Implementation on Profit Sharing Financing through Banking Risk Nikhmah, Sofrotul; Asrori, Asrori
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.v5i4.10513

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan GCG terhadap pembiayaan profit sharing dengan risiko perbankan sebagai variabel intervening. Populasi dalam penelitian ini adalah BUS yang memenuhi kriteria. Metode penelitian menggunakan analisis regresi linier dan analisis jalur (path). Hasil penelitian menunjukkan bahwa variabel pelaksanaan GCG tidak berpengaruh terhadap risiko perbankan, variabel risiko perbankan yang terdiri dari risiko pembiayaan, risiko likuiditas dan risiko operasional berpengaruh terhadap pembiayaan profit sharing, variabel pelaksanaan GCG berpengaruh langsung terhadap pembiayaan profit sharing, namun melalui risiko perbankan tidak berpengaruh. This research is intended to analyses the influence GCG implementation to profit sharing financing with banking risk as intervening variable. The population of this research is Islamic Bank who appropriated of criteria. The research method use linier regression analyze and path analyze. Research results show that GCG implementation variable not influence to banking risk, banking risk variable included financing risk, liquidity risk and operational risk have influence to profit sharing financing, GCG implementation directly influence to profit sharing financing, but not influence by banking risk.
The Effect of Factors in Fraud Diamond Perspective on Fraudulent Financial Reporting Inayanti, Shofia Nur; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.10516

Abstract

Abstrak Laporan keuangan merupakan proses akhir di dalam suatu siklus akuntansi yang mencerminkan kondisi perusahaan di dalam suatu kurun waktu tertentu. Pada saat perusahaan menerbitkan laporan keuangannya, maka setiap perusahaan selalu dituntut untuk membuat laporan keuangan yang wajar dan menunjukkan kinerja manajeman yang baik. Dengan adanya tuntutan tersebut, dapat mendorong manajemen untuk melakukan tindakan kecurangan dengan memanipulasi laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, dan capability terhadap fraudulent financial reporting. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2014 yang terdiri dari 130 perusahaan. Teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 38 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil pengujian secara simultan menunjukan bahwa financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, dan capability berpengaruh terhadap fraudulent financial reporting. Pengujian parsial menunjukan bahwa financial stability, nature of industry, dan rationalization berpengaruh positif terhadap fraudulent financial reporting. Sedangkan personal financial need, multiple directorships of board members, change in auditor, dan capability tidak berpengaruh terhadap fraudulent financial reporting. Abstract The financial report is final process in an accounting cycle represents the conditions of the companies within a certain period of time. When the companies published their financial report, every company is always demanded to make a fair financial report and showed a good performance management. The existence of these demand, could push management to make fraud by manipulating financial report. This study aims to give empirical evidence about the influence of financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, and capability toward fraudulent financial reporting. The population in this study are the manufacturing companies listed in Indonesia Stock Exchange for year of 2011-2014 which consist of 130 companies. The sampling technique is a purposive sampling method which results for 38 samples. The data analysis method used descriptive statistic analysis and logistic regression analysis. The result of this study simultaneously shows that financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, and capability give effects on fraudulent financial reporting. Partial test shows that financial stability, nature of industry, and rationalization give effects on fraudulent financial reporting, while personal financial need, multiple directorships of board members, change in auditor, and capability does not affect on fraudulent financial reporting.
The Analysis of Earnings Persistence Roles in Mediating The Effect of Operating Cash Flow and Debt Level on Stock Return Hanifah, Umi; Khafid, Muhammad
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.v5i4.10640

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi dan tingkat hutang terhadap return saham, serta menganalisis peran persistensi laba dalam memediasi pengaruh arus kas operasi dan tingkat hutang terhadap return saham. Populasi dalam penelitian ini adalah 40 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Pengambilan sampel dengan metode purposive sampling, dihasilkan sampel sebanyak 41 unit analisis. Pengujian penelitian ini dilakukan dengan teknik analisis regresi linear berganda dan sobel test dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa arus kas operasi dan tingkat hutang tidak berpengaruh signifikan terhadap return saham, persistensi laba tidak memediasi secara signifikan pengaruh arus kas operasi terhadap return saham, dan persistensi laba mampu memediasi secara signifikan pengaruh tingkat hutang terhadap return saham. The aims of this research are to analyze the impact of operating cash flow and leverage toward stock return, to analyze the role of earning persistence mediates the impact of operating cash flow and leverage toward stock return. The population of this research are 40 listed mining firms in Indonesia Stock Exchange (BEI) for the period 2010-2014. Data were selected by purposive sample, it obtained 41unit analysis for the sample of the research. Multiple linear regression analysis and sobel test techniques was used to analyse data, and it was helped by IBM SPSS Statistics 21 software. The findings shows that operating cash flow and leverage didn’t have significant impact toward stock return, earning persistence didn’t mediate significantly the impact of operating cash flow toward stock return, and earning persistence mediated significantly the impact of leverage toward stock return.
The Determinant of KAP Changes with Audit Committee Quality As A Moderating Variable Fadil, Yasin; Yulianto, Agung
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.v6i1.10667

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh opini audit going concern dan pergantian manajemen dengan kualitas komite audit sebagai variabel moderasi terhadap pergantian KAP jenis upgrade, downgrade, dan samegrade. Data didapat dari laporan keuangan dan annual report perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik multinomial. Berdasarkan hasil penelitian, variabel opini audit going concern berpengaruh signifikan terhadap pergantian KAP jenis upgrade dan tidak pada jenis downgrade maupun samegrade. Sedangkan pergantian manajemen yang dimoderasi variabel kualitas komite audit berpengaruh signifikan terhadap pergantian KAP jenis upgrade dan tidak pada jenis downgrade maupun samegrade. The purpose of this research was to analyze the effect of going concern audit opinion and management turnover with the quality of audit committee as a moderating variable to KAP switching type of upgrade, downgrade, and samegrade. Data obtained from the financial statements and annual report of the company. Methods of analysis using descriptive statistics and multinomial logistic regression analysis. Based on this research indicate that the going concern audit opinion variable significantly influence the KAP switching type of upgrade and not on the type of downgrade or samegrade. While management turnover is moderated variable quality of audit committee significantly influence on KAP switching type of upgrade and not on the type of downgrade or samegrade.
The Effect of Accounting Conservatism, Investment Opportunity Set, Leverage, and Company Size on Earnings Quality Putra, Noor Yudawan; Subowo, Subowo
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.v5i4.10691

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, investment opportunity set, leverage, dan ukuran perusahaan terhadap kualitas laba. Populasi dalam penelitian ini adalah perusahaan yang terdapat dalam industri sektor barang konsumsi pada tahun 2011-2014 yang terdiri dari 38 perusahaan. Pengambilan sampel dilakukan berdasarkan metode purposive sampling dan diperoleh sebanyak 24 perusahaan. Data analisa yang digunakan adalah Regresi Linier Berganda. Hasil analisis menunjukkan bahwa konservatisme akuntansi dan ukuran perusahaan memiliki pengaruh dengan kualitas laba. Sedangkan investment opportunity set dan leverage tidak memiliki pengaruh terhadap kualitas laba. Hasil penelitian secara simultan menunjukkan bahwa seluruh variabel independen berpengaruh terhadap kualitas laba. Saran untuk penelitian selanjutnya adalah menambah variabel maupun indikator yang sesuai dengan situasi dan kondisi obyek penelitian This study aimed to analyze the effect of accounting conservatism, investment opportunity set, leverage, and the size of the company towards the quality of earnings. The population in this study is companies contained in the consumer goods industry in 2011 until 2014 which consists of 38 companies. The sampling technique was purposive sampling method which results for 24 companies. Data analysis used is Multiple Linear Regression. The analysis showed thataccounting conservatism and company size had influence with the quality of earnings. While the investment opportunity set and leverage did not have an influence on the quality of earnings. Simultaneous test showed that variables of accounting conservatism, investment opportunity set, leverage and company size are influence significantly with earning quality. The suggestion for further research is to add another variable and indicator for further research.
The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness Azizah, Nur; Kusmuriyanto, Kusmuriyanto
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.v5i4.10726

Abstract

Penelitian ini bertujuan menganalisis pengaruh transaksi pihak berelasi, leverage, dan kompensasi Dewan Komisaris dan Direksi terhadap agresivitas pajak perusahaan. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Pemilihan sampel menggunakan metode puposive sampling dan diperoleh sampel akhir 27 perusahaan. Alat analisis yang digunakan untuk menguji hipotesis adalah IBM SPSS Statistics Version 21. Hasil penelitian menunjukkan bahwa transaksi pihak berelasi berpengaruh positif signifikan terhadap tingkat agresivitas pajak, leverage tidak berpengaruh signifikan terhadap tingkat agresivitas pajak, kompensasi Dewan Komisaris dan Direksi tidak berpengaruh signifikan terhadap tingkat agresivitas pajak. Perlu dilakukan pengawasan yang lebih intens pada praktik-praktik transaksi pihak berelasi antar perusahaan-perusahaan agar tidak dijadikan sebagai mekanisme perusahaan untuk melakukan penghindaran pajak The aims of this research are to examine the effect of related party transactions, leverage, and the Board of Commissioners and Directors compensation on tax aggressiveness. The population in this research is non-financial companies listed on the Indonesia Stock Exchange year period 2012-2014. The sample selection using purposive sampling method and get 27 companies sampel. This research used IBM SPSS Statistics Version 21 software as the instrument to test the hypotheses. The results showed that the related party transactions has a significant positive effect on tax aggressiveness, leverage has no significant effect on tax aggressiveness, the Board of Commissioners and Board of Directors compensation has no significant effect on tax aggressiveness. It’s necessary a more intense supervision on the practices of related party transactions between companies that are not used as a mechanism companies for tax evasion.
Influences of Experiences, Competencies, Independence and Professional Ethics toward The Accuracy of Audit Opinion Delivery through Auditors’ Professional Skepticism as An Intervening Variabel Arditiyan, Arma Kharisma; Suryandari, Dhini
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.10851

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, kompetensi, independensi dan etika profesi terhadap ketepatan pemberian opini audit melalui skeptisisme profesional auditor sebagai variabel intervening. Analisis data menggunakan regresi liniear berganda bantuan program SPSS versi 21. Jenis penelitian ini merupakan penelitian deskriptif dengan alat analisis yang digunakan meliputi analisis statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Penelitian ini menggunakan variabel intervening, sehingga metode statistik yang digunakan untuk menguji hipotesis adalah path analysis regresi linear berganda dengan uji sobel, uji R2, uji t dan uji F. Hasil penelitian ini menunjukkan bukti empiris bahwa pengalaman, kompetensi, independensi, etika profesi, dan skeptisisme professional auditor berpengaruh positif dan signifikan terhadap ketepatan pemberian opini audit, sedangkan kompetensi, independensi, dan etika profesi berpengaruh positif terhadap ketepatan pemberian opini audit dimesiasi oleh skeptisisme professional auditor, sementara pengalaman tidak berpengaruh terhadap ketepatan pemberian opini audit dimediasai oleh skeptisisme professional auditor. Examination of financial statement auditors meant that users of financial statements to have confidence that the financial statements presented by the management company or the fair free of material misstatement and in accordance with Financial Accounting Standards (GAAP) in effect so that it can be trusted as a basis for decision making. This study aimed to analyze the influence of experience, competence, independence and professional ethics of the accuracy of the audit opinion through the provision of professional skepticism auditor as an intervening variable. The population in this study is the auditor who worked on KAP in Semarang with a total of 270 auditors. Simple Random Sampling technique is used as a sampling technique with slofin formula. The sample in this study of 65 respondents using a questionnaire method. Analysis of data using multiple linear regression SPSS version 21. This study used the intervening variables, so that the statistical methods used to test the hypothesis is a path multiple linear regression analysis to test Sobel, R2 test, t test and F test. The results of this study show empirical evidence that experience, competence, independence, professional ethics, and skepticism professional auditor positive and significant effect on the accuracy of granting audit opinion, whereas the competence, independence and professional ethics positively affects the accuracy Award audit opinion mediated by skepticism professional auditor , while the experience did not affect the accuracy of the audit opinion through the provision of professional skepticism, the auditor as an intervening variable.
The Analysis of Factors and Moderation of Book Tax Difference on The Property Real Estate Sari, Sandhiny Permata; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.10920

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh variabel aliran kas, leverage, book tax difference terhadap persistensi laba dengan komponen laba akrual sebagai variabel moderasi pada perusahaan property dan realestate yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Penelitian ini menggunakan data sekunder yaitu laporan keuangan dengan metode purposive sampling dimana jumlah sampel 16 perusahaan lolos kriteria dengan tiga tahun pengamatan. Hipotesis penelitian diuji menggunakan uji asumsi klasik, analisis deskriptif dan regresi linier berganda dengan variabel moderating dengan α 0.05. Hasil penelitian menunjukan variabel aliran kas tidak berpengaruh secara signifikan terhadap persistensi laba (0.747>0.05). Variabel leverage dengan arah positif berpengaruh signifikan terhadap persistensi laba (0.11<0.05). Variabel book tax difference dengan arah negatif berpengaruh signifikan terhadap persistensi laba (0.007<0.05). Variabel komponen laba akrual tidak berpengaruh signifikan terhadap hubungan antara book tax difference terhadap persistensi laba (0.235>0.05). Simpulan penelitian ini leverage dan book tax difference berpengaruh signifikan terhadap persistensi laba, sedangkan aliran kas tidak berpengaruh signifikan dan komponen laba akrual gagal mempekuat atau memperlemah hubungan antara book tax difference dengan persistensi laba. The study aimed to analyze the influence of cash flow, leverage, book tax difference to the earnings persistence moderated by accrual component at the property and realestate companies listed on the Indonesia Stock Exchange in the period 2011-2013. The study uses secondary data that financials reports with purposive sampling method where 16 companies fix sample with three years observation. The hypothesis was tested by classical assumptions, descriptive analysis and multiple linier regression with moderating variable with α 0.05. The results showed that cash flow did not significantly influence to the earnings persistance (0.747>0.05). Leverage affecting positively, significantly influence to the earnings persistance laba (0.11<0.05). Book tax difference affecting negatively significantly influence to the earnings persistance laba (0.007<0.05). And accrual component did not significantly influence to the relation between of book tax difference and earnings persistence (0.235>0.05). The conclusion of this study are leverage and book tax difference significantly influence to earning persistence while cash flow did not significantly influence and accrual component fail to strengthen or weaken between book tax difference and earning persistence.
The Influences of Knowledge on Taxation, Tax Payers Moral Integrity, Tax Benefits Perception, and Tax Sosialization on Tax Avoidance Action Christiani, Ester Victorya; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11174

Abstract

Tujuan penelitian ini untuk mengetahui apakah pengetahuan tentang perpajakan, integritas moral wajib pajak, persepsi manfaat pajak, dan sosialisasi pajak berpengaruh secara parsial atau simultan terhadap tindakan penghindaran pajak. Populasi penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Semarang Gayamsari yang berjumlah 36.598. Sampel dalam penelitian ini berjumlah 107 wajib pajak yang melapor SPT tahunan. Analisis data penelitian menggunakan analisis deskriptif dan regresi linear berganda dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa pengetahuan tentang perpajakan berpengaruh secara parsial terhadap tindakan penghindaran pajak, integritas moral wajib pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak, persepsi manfaat pajak tidak berpengaruh secara parsial terhadap tindakan penghindaran pajak, dan sosialisasi pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak, sedangkan secara simultan seluruh variabel independen berpengaruh terhadap tindakan penghindaran pajak. The purpose of this research is to determine whether knowledge of taxation, moral integrity of the taxpayer, tax benefit perception, and tax socialization are partially or simultaneously toward to the actions of tax avoidance. Populations of this research were taxpayers that have been registered in KPP Pratama Semarang Gayamsari total 36.598. The sample in this research was 107 taxpayers who reported annual SPT. Research data analysis used descriptive analysis and multiple linear regression with SPSS version 21 program. The result of this research showed that knowledge of taxation had partial effect to the actions of tax avoidance, moral integrity of the taxpayer had partial effect to the actions of tax avoidance, tax benefit perception did have partial effect to the actions of tax avoidance, and tax socialization had partial effect to the actions of tax avoidance. Meanwhile, simultaneously all independent variables influenced the actions of tax avoidance.
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.

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