11 articles in this issue
Elsje Kosasih,Atty Yuniawati,Verawati Suryaputra,Amelia Limijaya10.17509/jaset.v9i2.9219 Abstract views: 1049 PDF downloads: 887
Abstract. This research aims to design a model of product cost calculation for laundry establishments so that the owners are able to make better decisions based on a more accurate product cost information. More accurate product cost can guide cost reducti... see more
Front Matter Jurnal ASET (Akuntansi Riset) Vol 9 No 2 July-December 2017
Ika Rahmadani10.17509/jaset.v9i2.9226 Abstract views: 357 PDF downloads: 365
Abstract: The objective of this study are to eximine the influence of decentralised sturcture, budgetary participation, managers value orientation towards innovation on organisational commitment. The respodents were middle level managers in Aceh’s banking... see more
Dessy Indah Sari,Endang Ruhiyat10.17509/jaset.v9i2.9230 Abstract views: 3073 PDF downloads: 2746
Abstract. This research was aimed to obtain empirical evidents on effects of locus of control, obedience pressure, and taks complexity on audit judgment. The population of this research is auditors who worked on Public Accountant Offices in Tangerang whic... see more
Indah Hapsari10.17509/jaset.v9i2.9233 Abstract views: 1102 PDF downloads: 715
Abstract. This study aims to analyze the effect of profitability to firm value, and the moderating of audit quality, from the banking companies in Indonesian Stock Exchange during 2014-2016. Using linear regression, Chow-Test, and from the numbers of coef... see more
Yuli Nawangsasi,Inayati Nasrudin,Hilda Purnamawati10.17509/jaset.v9i2.9235 Abstract views: 2261 PDF downloads: 1697
Abstract Annual personal income tax return reporting by manual had changed to use internet media directly through Directorate General of Taxation’s website. The purpose of this research was to compare obedience of assessable to evaluate a... see more
Supriyati Supriyati10.17509/jaset.v9i2.9218 Abstract views: 1930 PDF downloads: 1267
Abstract. This study focuses on tax compliance behavior that is emphasized in the viewpoint of government and individualistic taxpayers. Taxpayer compliance has always been an interesting issue and is still debatable in previous research. The democratic i... see more
Rina Tresnawati,Erinisa Aini Putri10.17509/jaset.v9i2.9228 Abstract views: 1010 PDF downloads: 680
Abstract. The paper aims to determine the amount of contribution from the local retribution toward Local Revenue at Bandung City in the period 2011-2015 and the criteria of effectiveness. This study uses descriptive method, which is a way to collect, arra... see more
Renny Novsellia Sihite,Holiawati Holiawati10.17509/jaset.v9i2.9231 Abstract views: 1985 PDF downloads: 3063
Abstract. This research aims to obtain evidences empirically about the influence of the implementation of government accounting standards, internal control systems and accounting staff competence to the quality of local government financial statements. Th... see more
Purwanto Purwanto10.17509/jaset.v9i2.9234 Abstract views: 635 PDF downloads: 556
Abstract. The purpose of this study is to find out the effect of tax collection with warning letter and distress warrant to tax arrears disbursement in Tax Office Cimahi. The study uses descriptive method by using case study approachment. Statistical test... see more
Galuh Tresna Murti,Iman Firmansyah10.17509/jaset.v9i2.9543 Abstract views: 7582 PDF downloads: 3878
Abstract.This study aims to determine the effect of auditor independence on audit quality. Analysis Unit was Public Accounting Office in Bandung, Observation unit was Auditor. The sample in this study were 67 Auditors from Public Accounting Office in Band... see more