This study also aims to test the level of company earnings management before and after the new Corporate Income Tax rate in Law Number 02 of 2020 is set at 22%. The research was conducted on health sector companies listed on the Indonesia Stock Exchange (... see more

Discretionary Accrual | Earnings Management | Tax Rates

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Accounting In The Cultural Perspective of Mbaba Belo Selambar DOI : 10.26905/ap.v9i1.9458

Rafles Ginting

This study aims to determine how the dowry cost is determined, or what is commonly called uang tukur in the Mbaba Belo Selambar ceremony, and whether the process is by existing accounting concepts. Accounting is always associated with techniques and calcu... see more

Bataknese Karo | Cultural Accounting | Ethnography | Mbaba Belo Selambar

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Applying Accounting Records and Digital Marketing Increase SME’s Profits DOI : 10.26905/ap.v9i1.9820

Ayu Permata Sari,Laylan Syafina

This study aims to test whether the applying accounting records and digital marketing have an effect on increasing profits in SME’s in Deli Serdang Regency. This research is quantitative descriptive. The data collection process was carried out by distribu... see more

Accounting Records | Digital Marketing | Increasing SME’s Profits

Pags. 1 - 11

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The Effect of Corporate Governance, Resource And Development Intensity, Intellectual Capital And Managerial Ability On Firm Value With Political Relations As A Moderating Variable DOI : 10.26905/ap.v9i1.9465

Yuliati Galuh Nur Safitri,Nurul Hasanah Uswati Dewi

Firm value is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity that will be received by the shareholders. This study aims to see the eff... see more

Pags. 12 - 26

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