8 articles in this issue
Rofika Asmiputri,Ahmad Waluya Jati
This research aims to analyze the suitability of applying the accrual-based accounting standards(Government Regulation No. 71 year 2010) with the presentation of the financial statements theaccounting Unit of the Auxiliary Budget Users/Merchandise area (U... see more
Astutiningrum Astutiningrum,Ali Djamhuri,Yeney Widya Prihatiningtias
The purpose of this study was to understand the organizational changes that occurred after theadoption of the performance-based budgeting. Organizational change was analyzed from theperspective of the NIT with a research focus on the process of implement ... see more
Mohammad Rianto Gobel,Djoko Sigit Sayogo,Adi Prasetyo
This research aims to describe the parctice of Triple Bottom Line Disclosure to the industrieswhose the category is environment high risk in Indonesia and Malaysia which is reviewed byIndex Model GRI and explain the aspects that differ the practice of Tri... see more
Rakhmini Juwita
Accountability is one of the principle of good governance, thus it can be assumed that goodaccountability can improve good governance. The important things to create public accountability, especially in government agencies, are with budget planning and in... see more
Teddy Gunawan,Eny Suprapti,Eris Tri Kurniawati
This research is aimed to examine the effect of taxpayer’s perception toward e-Filing system ofindividual taxpayer’s compliance in tax reporting. This research is associative research. Intaxpayer’s perception there are e-Filing usefulness variable, e-Fili... see more
Ruci Arizanda Rahayu
This study is conducted to understand the meaning of transparency and accountability financialreport of Surabaya Al Akbar national Mosque. This study is a descriptive qualitative studywhile the study approach is phenomenological transcendental by taking s... see more
Mohammad Gusti Ravyanda,Endang Dwi Wahyuni,Siti Zubaidah
This research aims to test and give empirical proofs of the influence of the existence of independentcommissioner, audit committee, and institutional ownership towards audit opinion. This researchused logistic regression analysis. The result of this resea... see more
Mu'amar Mu'amar,Dhaniel Syam,Siti Zubaidah
This study aims to examine the effect of Management Audit, Organizational CommitmentManager, Internal Control Against Application of Principles of Good Corporate Governance. Thesample of this study is 62 manufacturing companies listed in Indonesia Stock E... see more