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6.297  Articles
1 of 631 pages  |  10  records  |  more records»

Objective: The debate on human resource accounting is still ongoing, namely in particular the accounting treatment on the recognition of all human resource expenditures, whether recognized as an expense or an asset. As the company’s driving force, humans ... see more

Penelitian ini bertujuan untuk menguji pengaruh sikap kearah perilaku, norma subyektif, dan kontrol perilaku persepsian terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barang dan jasa yang dimoderasi oleh kesesuaian kompensasi. Sampel ... see more

This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systemati... see more

This research adopted the theory of planned behavior to examine the factors affecting the intentions fraudulent procurement  of goods and services. The purpose of this research are to examine the effect of attitude toward behavior, subjective norm, a... see more

Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan kompetensi para perangkat desa dalam menyusun Rencana Anggaran Biaya (RAB) Desa, terutama yang berkaitan dengan pembangunan infrastruktur desa. Pemerintah telah mengalolaksikan dan... see more

The purpose of this study is to examine the influence of earnings management on carbon emission disclosure with corporate governance as a moderating variable. The population was companies in the sector of industry and chemical, agriculture, energy, transp... see more

Tujuan penelitian ini adalah mendeskripsikan kemampuan komunikasi matematis siswa pada materi program linear ditinjau dari gaya kognitif reflektif dan impulsif. Penelitian ini merupakan penelitian kualitatif. Subjek penelitian terdiri dari 2 siswa dari 36... see more

This study aims to reveal the employee's interest in reporting fraudulent acts in the Universitas Brawijaya Academic Business Entity and analyzes the employee's interest based on the weton. Informants include the director, deputy director, financial manag... see more

1 of 631 pages  |  10  records  |  more records»