Purpose The relationship between buyers and suppliers over the years – social practices – facilitate the development of social capital (SC), and it contributes to the relationship performance (RP) for both parties. The purpose of this paper is to examine the mechanisms that transform SC into RP. By exercising the relationship learning (joint sense-making, information sharing, and knowledge integration), this paper proposes that SC will transform into RP. Design/methodology/approach Quantitative study was employed in this study. Questionnaires were distributed to first-tier supplier of Astra Group (Astra International) in Indonesia. In total, 211 questionnaires were used for data analysis in this study. Findings The results exhibit that cognitive and structural SC contribute to the development of relational SC. Further, relational SC was positively associated with joint sense-making, which then goes through information sharing, knowledge integration, and finally RP. Research limitations/implications The cross-sectional data in a specific context (a firm) in Indonesia serve as a major limitation of this study. The development of SC and learning as a social process might not be captured well by using the current method – surveys. Furthermore, a major problem is caused by a one-sided survey that depends on the suppliers’ perceptions and judgments of relationship learning and performance. Practical implications The results suggest that managers and other relationship actors would benefit from the competency to develop practices and activities with suppliers regarding developing trust. The trust development is facilitated by having common understanding and interactions regularly, either by participating in formal and/or informal activities with suppliers. Building consensus – joint sense-making, between buyers and suppliers are crucial practices in relationship learning before knowledge sharing and knowledge integration practices are in place. And finally, managers should actively integrate this knowledge in order to increase their RP. Originality/value This study empirically tests the supply chain practice view as a new theoretical perspective in the supply chain management literature. It also extends the utilization of social practices – SC – since it is crucial in a buyer-supplier relationship. It also presents that relationship learning is a mechanism that could transform SC into RP, and thus bridge the SC and collaborative learning theory. Finally, this study indicates that inside relational learning, there are sequences of joint sense-making-information sharing-knowledge integration, before it moves on to RP.

Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies' concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies' condition can be used as a general picture to initiate the auditing process.

HardiFaculty of economic and business -Universitas Riau ABSTARCT The aims of this study was to obtain empirical evidence of how ownership structure ie institutional and managerial ownership affect firm performance. The study also examine the moderating role of tax avoidance on the effect of institutional and managerial ownerships on firm performance. A model was developed and tested using sample of 58 manufactured companies from 2012 to 2014, which is listed on Indonesian Stock Exchange. Data were collected and analyzed using least square regression and moderated regression analisys. The result showed that institutional ownership and managerial oenrrship affect firm performance. This study also showed that tax avoidance moderates the effect of both institutional and managerial ownership on firm performance.

Purpose The purpose of this paper is to analyze the changes in Islamic financing literacy and draw a comparison between the intentions of Muslim and non-Muslim micro and small entrepreneurs after receiving counseling. It also observes the role of religion in the relationship between literacy and the intention to use Islamic financing. Design/methodology/approach The participants were of 60 owners of micro and small entrepreneurs who were made up of 30 Muslims and 30 non-Muslims. An Islamic financing counseling was conducted on 30 non-Muslims, and data were obtained relating to literacy and intention after the counseling. The data were analyzed using statistical descriptive, associative and comparative test. Findings There is a significant increase in literacy and intentions of non-Muslim entrepreneurs after receiving the counseling. It is also discovered that religious factor no longer influences literacy and intention of using Islamic financing after receiving the counseling. Research limitations/implications Counseling is an effective way to establish non-Muslims’ literacy and lead their intention toward the use of Islamic financing products. Practical implications There is a need to give proper knowledge about the importance of Islamic financing to non-Muslims by emphasizing the monetary values and benefits to diversify the market segment. Social implications The finding proves that Islam, in every aspect including the economy, is a blessing to the entire universe or as Muslim says, ‘rahmatan lil “alamin”. Originality/value Previous studies about Islamic financing have been mostly conducted by using survey among the Muslim population. Therefore, this study combines both survey and experiment by providing Islamic literacy counseling to non-Muslims.

The problem of learning in mathematics is because students always look at mathematics is complicated and usually exacerbated by the use of minimal learning aids. It needs to be given a fun learning solution for students to have the motivation and willingness to learn mathematics. One of them is contextual learning. This research wants to see the extent to which contextual learning can improve student learning motivation. This study uses qualitative research with the type of action research class (PTK) using the implementation cycle to see increased motivation and student learning outcomes. The results showed an increase in the motivation percentage of learning to study as a whole for each indicator of the first cycle of 62, 89% to 73.42% motivation to study in cycle II for learning outcomes experienced Increase in high category with gain Sebsar 0.71. Based on the data, it has been noted that with contextual learning, it can improve student motivation and learning outcomes.