13 articles in this issue
Christina Tri Setyorini,Dewi Susilowati
The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered ... see more
Shinta Setia
Working as entrepreneurs has become popular in Indonesia in recent years. The reason is not only they are deemed to be as a hero by the society, but also they are seen as an alternative career by young generation. This is due to their being quite attracti... see more
Andian Ari Istiningrum,Muhammad Zaky Za'im Muhtadi
The primary objective of this research is to determine the factors that have an association with mandatory disclosure and stock return. This research investigated 47 manufacturing companies listed on the Indonesia Stock Exchange in 2012. Mandatory disclos... see more
Theresia Woro Damayanti
This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study use... see more
Muhammad Iskandar Sjah
Service quality in heritage hotel in the Malang city and brand loyalty have an important role to affect the guests to stay at the hotel, by considering competition in modern time currently. The purpose of this research is to analyze the effect of service ... see more
Sasongko Budisusetyo
The purpose of this research is to examine how auditors’ moral character influences their ethical decision making when faced with an ethical dilemma situation. Organizational ethical climate and the intensity of competition in a public accounting firm are... see more
Rizki Istiawati Sunaryo,Dian Saripujiana
This study aims to examine the effect and prove that (1) the higher of the information asymmetry, the higher of the cost of equity capital, (2) the higher of the earning management caused the higher of the cost of equity capital, (3) the higher of the vol... see more
I Nyoman Kusuma Adnyana Mahaputra,Ni Wayan Rustiarini,Ni Putu Nita Anggraini,I Made Sudiartana
This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/s... see more
Muhammad Mufti Mubarok
In the context of regional economic development, the development of the local economy according to its potential is a very important factor. The owners of the batik industry face problems in marketing. In an effort to influence consumer decisions to buy, ... see more
Gancar Premananto,Sri Hartini,Jovi Sulistyawan
The purpose of this research is to provide a description of the implementation of ethics business in creative industry in Indonesia. This study focuses on understanding the Business Ethics Index (BEI) in Indonesia, especially for the creative industry in ... see more
Putri Wulanditya
This study focuses on the micro-scale enterprises. The motivation of this study is to assist the parties in direct contact in order to know how the pattern of accounting records that had been done by the practitioners of SMEs is and what barriers they had... see more
Rahima Br. Purba,Nurlinda .,Saribulan Tambunan
The importance of strange accounting theory positions is used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theo... see more
Khalfan Zahran AlHijji,Nabhan Harith AlHarrasi,Huda Salem Alissaee
This study aims to investigate the issue of the role of information in strategic planning and decision making in Omani economic organizations. It also attempts to understand the process and the importance of information in decision making. A qualitative m... see more