8 articles in this issue
Rafles Ginting
The research is intended to reveal the meaning behind the practice of fraud in natural disaster funds in a non-profit organization, where the practice of fraud in a non-profit organization is not a foreign subject. The practice can be traced from every ac... see more
Ratna Kurniawati,Listyowati Listyowati
This study aims to determine the impact of the COVID-19 pandemic on the financial performance of airlines as seen based on the ratio of liquidity, solvency, activity, and profitability. The subjects in this study were airlines listed on the IDX, which con... see more
Sigit Nur Dianto,Syahril Djaddang,Suyanto Suyanto,Darmansyah Darmansyah
Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh capital insensity, inventory insensity , karakteristik auditor terhadap agresivitas pajak. Penelitian ini dirancang secara kuantitatif dengan menggunakan laporan keuangan p... see more
Yanto Yanto,Mustafidah Nur Maulida
Indeks kelengkapan pengungkapan laporan tahunan perusahaan manufaktur masih sekitar 57,06%, ini menunjukkan emiten belum melakukan keterbukaan informasi kepada investor. Penelitian ini bertujuan menganalisis faktor kinerja keuangan mempengaruhi kelengkapa... see more
Rizal Tri Arifiyanto,Gaguk Apriyanto,Maxion Sumtaky
This study aims to analyze the application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency and analyze the suitability of accounting application in the DIY (Do It Yourself) MSME in Lumajang Regency with SAK-ETAP. Researchers used qualitativ... see more
Deni Raharjo Nyoto Susanto,Moch Nafi
The research aimed at analyzing internal effectiveness and developing analysis of fraud detection. The technique used was multiple linear regression analysis with the stages of descriptive statistical tests and data analysis. To analyze the data consisted... see more
Ike Dilasari,Norman Duma Sitinjak,Dewi Kusumowati
Companies need to make efficiency so that the profits obtained can be optimal. tax is one of the objects of company efficiency. tax avoidance is a way for companies to safely minimize the tax burden. safe because it does not violate tax rules. corporate g... see more
Dwi Putra Kurniawan,Eni Lisetyati,Wahyu Setiyorini
Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara agresivitas pajak dengan leverage, corporate governance, dan intensitas modal. Dalam penelitian, total 54 data yang digunakan sebagai sampel, yang diper... see more