Journal title
ISSN: 2338-6010    frecuency : 4   format : Electrónica

Issues

      see all issue


Skip Navigation Links.

Volume 9 Number 2 Year 2023

12 articles in this issue 

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

Pags. 148 - 162  

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

Pags. 163 - 180  

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

Pags. 181 - 191  

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

Pags. 196 - 216  

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

Pags. 217 - 236  

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

Pags. 237 - 252  

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

Pags. 253 - 279  

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

Pags. 280 - 293  

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

Pags. 294 - 311  

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

Pags. 312 - 323  

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

Pags. 324 - 340