12 articles in this issue
Robi Saefudin,Wahyu Setiyorini
Wildan Dwi Dermawan,Dedi Kusmayadi,Irman Firmansyah
The application of green accounting in companies is very important for environmental sustainability and concern for the community. This triggers researchers to discuss the impact of green accounting on companies and examine green accounting issues. This r... see more
Shinta Ayu Sri Yunindhar,Siti Nuryanah
This study aims to analyze the reasons why free-trade agreements are difficult to apply in Indonesia by analyzing tax disputes over certificates of origin (CoO). The fulfillment of the CoO requirements determines whether import duty reduction in the free ... see more
Ni Made Ayu Dwijayanti,Wayan Eny Mariani,Ni Made Mega Utami
MSMEs have an important role for economic development and income distribution in Denpasar City. The problems that occur in MSMEs hinder performance and a development strategy is needed to increase competitiveness. The purpose of this study was to analyze ... see more
Dea Mutiara Otoxsusilo,Christina Sri Ratnaningsih,Irany Windhyastiti,Umu Khouroh
This study aims to test and analyze the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Capital Structure on Firm Value with intervening variable Profitability. The sample used is six (6) banking companies that are in... see more
Nawirah Nawirah,Ditya Permatasari,Devita Nur Romadhoni
MSMEs play a crucial role in driving the national economy. However, many MSMEs in Indonesia lack an understanding of accounting practices and fail to apply accounting information effectively in recording financial reports for their businesses. To ad... see more
Nurul Qalbi Awaliyah,Siti Mutmainah
Financial statement fraud is the rarest but most detrimental fraud. This type of fraud is growing and becoming more complicated than before due to technological developments. The massive use of technology increases dependence on intellectual assets so tha... see more
Ine Ratna Dewi,Masruri Mochtar,Pardomuan Robinson Sihombing
Foreign investment as alternative funding in accelerating economic growth and development increases the climate of competition between countries in attracting investment flows. This study aims to determine the effect of corporate income tax rates and macr... see more
Nurcitra Amanda,Lazuardi Widyanto Pratama
One of the changes related to Medical Health Services after the enactment of the VAT Cluster Law on the Harmonization of Tax Regulation is the provision of VAT exemption facilities for these services. This change is further regulated in Government Regulat... see more
Suhita Whini Setyahuni,Fakhmi Zakaria,Linda Ayu Oktoriza
This study intends to investigate the effect of green investment and CSR committee on CSR performance. This study also analyzes the moderating effect of CSR committee on the relationship between green investment and CSR performance. We analyzed 117 firms-... see more
Julianto Hutasuhut,Henny Andriyani Wirananda,Ardhansyah Putra Harahap
The purpose of research to find out and analyze if there is a significant diferences between ROA, ROE, CAR and NPL at Bank Syariah Indonesia (BSI) and Bank Sumut Syariah at covid-19 pandemic era. The research is quantitative study. As for the research ins... see more
Dinda Mega Pertiwi,Lilik Handajani,Widia Astuti
This study aims to examine the effect of green accounting implementation on corporate sustainability, and examine the mediating effect of environmental performance on the relationship between green accounting implementation and corporate sustainability. T... see more