20 articles in this issue
Sinta Anggraini, Hermanto Hermanto, Siti Aisyah Hidayati
This study aims to analyze the effect of financial statement presentation, financial statement accessibility, and commitment to financial management accountability moderated by internal control system. The population of this research is 32 OPD, 40 DPRD me... see more
Ni Nyoman Sri Wardani, I Ketut Budiartha
Stock returns can describe the acquisition of returns on the buying and selling activities of shares carried out by investors. The rate of returns are received by investor can be influenced by elements from outside the company. This study aims to de... see more
Anak Agung Gede Rama Sayudha, Ni Ketut Rasmini
The purpose of this study is to investigate the reaction of the Indonesian capital market to the announcement of a reduction in the Bank Indonesia 7-Day Reverse Repo Rate on the property and banking sectors. This study employs an event study with a seven-... see more
Amrie Firmansyah, Wahyudi Febrian, Pramuji Handra Jadi, Mitsalina Choirun Husna, Maritsa Agasta Putri
This study aims to examine the effect of corporate social responsibility disclosure and corporate governance disclosure on firm value in Indonesia. This study uses a Resource Based View perspective which is still rarely used in testing firm value. This st... see more
Ni Komang Megi Megayani, Naniek Noviari
The research aims determine the effect of e-SAMSAT, SAMSAT roving, and taxpayer satisfaction on motor vehicle taxpayer compliance. The theories used in this study are Theory of Planned Behavior and the Technology Acceptance Model theory. This research was... see more
I Gede Suniantara, Luh Gede Krisna Dewi
The current phenomenon in Indonesia in the accounting sector is the lack of public accountants based on a statement from the Indonesian Institute of Certified Public Accountants (IAPI). The lack of interest in accounting students towards the public accoun... see more
Ni Putu Krisna Dewi, Ni Made Dwi Ratnadi
Empirical testing of the correlation of intellectual capital and disclosure of social responsibility with, structural capital, customer capital, human capital is the purpose of this study. Companies that are included in the LQ45 list of the Indonesia Stoc... see more
I Gusti Ayu Ary Meitari, Ida Bagus Putra Astika
Mining company is part of the industrial sector, need large capital and also work on long-term projects. Mining company need to use their capital efficiently so that company can obtain maximum income from operational activities. To realize that, mining co... see more
Ni Putu Sundari Maheni Premaswari, I Wayan Suartana
The effective use of the village financial system can produce financial reports that are received in a timely, accurate, and reliable manner so that they can be used as a basis for decision making. The effectiveness of the use of the village financial sys... see more
I Gusti Ayu Agung Yustika Nanda, I Gusti Ayu Made Asri Dwija Putri
This study aims to examine the effect of the implementation of Good Government Governance and leadership style on managerial performance of village government administrators in Badung Regency. Based on the results of the analysis it was found that the var... see more
Ni Made Suryani, Herkulanus Bambang Suprasto
This study aims to determine the effect of village apparatus competence, organizational commitment, clarity of budget targets on the accountability of village fund management. The sample of this research was 30 villages in Buleleng Regency with the number... see more
Hermi Sularsih, Sukarno Himawan Wibisono
The purpose of this research is to explain how financial literacy, information system technology, and internal control on the quality of financial reports in the era of the industrial revolution. The study used a descriptive quantitative method of 437 MSM... see more
I Ketut Mandi Wira Putra, Anak Agung Gde Putu Widanaputra
The purpose of this study is to obtain empirical evidence on the effect of earnings management and liquidity on earnings quality, with good corporate governance serving as a moderating variable, in companies ranked by the Corporate Governance Perception I... see more
Ni Putu Ayu Devi Yanti, Gayatri Gayatri
Stakeholders have their own characteristics in their approach to understanding their interests. In balancing the needs and desires of stakeholders, there are various obstacles, one of which is the level of stakeholder influence, namely stakeholder salienc... see more
I Gusti Agung Pradnya Utami, Ni Luh Sari Widhiyani
Implementation of AIS is indispensable for organizations as a means to support operational and administrative activities. This research aims to prove empirically the effect of ability personal techniques and IT sophistication with education and training a... see more
Ni Wayan Gita, Gede Juliarsa
This study aims to determine the effect of perceived trust, usability, ease of use, and security on re-interest in using Jenius mobile banking. This study uses a non-probability sampling method with a purposive sampling technique. The number of samples us... see more
Ihsan Nasihin, Siska Komala Dewi
Companies have the main objective, namely to seek profit, but many factors influence the company to generate profits. The purpose of this study was to determine the factors that affect basic earning power. The research method in research is quantitative r... see more
Ni Luh Komang Winda Sindu Maharani, I Ketut Sujana
The lengthy audit process will affect the timeliness in the publication of financial statements to the public. The delay in publication will reduce the benefits of the company's financial statements, so knowledge is needed about the factors that affect au... see more
Rodame Munthe, Anak Agung Ngurah Bagus Dwirandra
Accounting profession education is important because it can produce professional accountants, but the interest in following it is currently still low. This study aims to determine the effect of career motivation, degree motivation, perceived cost of educa... see more
Anak Agung Gede Alit Pramana Putra, Gerianta Wirawan Yasa
The purpose of this study is to provide empirical evidence regarding the effect of financial and non-financial ratios on firm value. This research was conducted on a building construction sub-sector company on the Indonesia Stock Exchange (IDX). The numbe... see more