No abstract

This study aims to analyze the effect of loan information (i.e., number of lenders, loan amount, and loan maturity) and borrower characteristics (i.e., public, firm size, leverage, and profitability), as well as control variables such as country and year on syndicated loan, spread in public companies and private companies in Indonesia, Thailand, and Vietnam during the 2008–2018 period by calculating the All In Spread Drawn (AISD) of the syndicated loans over LIBOR. This study applied a quantitative approach through the ordinary least squares method on a sample of 389 observations. A total of 118 observations came from public companies, and 271 observations came from private companies. This study shows that syndicated loans given to private companies are more expensive than public companies. However, this can be minimized by increasing the loan exposure for private firms through a larger number of lenders. It can also be seen that public companies with larger assets, higher returns on equity, and borrowing with shorter terms will be subject to lower interest rates. The spreads for syndicated loans are the most expensive in Indonesia, followed by Vietnam and Thailand.

No abstract

The research aims toexplore mentor dan mentee's insights toward business and accounting teaching and learning model in entrepreneurship context which able to create a creative business. The research subject is business and accounting teaching and learning model in Universitas Ciputra's Management Study Program, which is applied to project based and using mentoring approach. Informants are facilitators and students who are building start-up businesses. The research uses a qualitative method and case study approach. Results show that Students gain positive insight into business and accounting teaching and learning method that is applied, Facilitators applied the creative method to reach the optimal teaching and learning result, and engagement pattern in form of mentoring is agreed by both parties. These research results are wished to be used for higher education who is working on their entrepreneurship teaching and learning pattern aiming for creating creative businesses.