30 articles in this issue
Ni Luh Putri Dea Giantari, I Wayan Ramantha
This research was conducted to determine the effect of motivation consisting of career motivation and economics, family environment, accounting education and entrepreneurship education towards the interest in entrepreneurship in regular accounting majors ... see more
Ni Made Laksmi Dewi, I Dewa Gede Dharma Suputra
The purpose of this study was to find out and obtain empirical evidence about the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable. This study was conducted at mining companies listed on the ... see more
Nyoman Putra Yuna Aditya, Made Gede Wirakusuma
Budgeting activities are carried out as a measure of manager's performance, there tends to be a discrepancy between the budgeted and realized as stated by several BPR leaders in the city of Denpasar. The purpose of this study was to obtain empirical evide... see more
Komang Aryagus Wiguna, I Ketut Jati
The purpose of this study is to determine the effect of local taxes, regional levies, and other legitimate local revenue on regional financial performance in the Bali Provincial Government. This study uses a quantitative approach with multiple linear regr... see more
Putu Devi Ayu Utari, Putu Ery Setiawan
Badung Utara, Badung Utara, Badung Utara. To find out whether the preference must be able to moderate the relationship between understanding of tax regulations on individual taxpayer regulations in the North Badung region. The minimum number of samples us... see more
I Made Yoga Darma Putra, Ni Ketut Rasmini
The effectiveness of managing village funds is necessary to be able to run the village government well. Factors that influence the effectiveness of village fund management including accountability, transparency, and community participation. This study aim... see more
Pita Qurnia Amir, I. G. N. Agung Suaryana
This research aims to determine whether there is a market reaction to the announcement of the rights issue. This research was conducted on the Indonesia Stock Exchange (IDX) in publicly listed companies that conducted rights issues during the period 2011-... see more
Ni Putu Lisna Vitriani, I. G. A. N. Budiasih
The purpose of this study is to obtain empirical evidence regarding the effec of financial reporting quality and Sustainability Reporting on investment efficiency. This research was conducted on all non-financial companies listed on the Indonesia Stock Ex... see more
R. Egi Pradnya Putra, Ni Gusti Putu Wirawati
The sampling method used was purposive sampling with a total sample of 39 companies from the LQ45 stock index for the period February-July 2018. The data analysis technique used paired sample t-test with a significance level of 5% on normal distributed da... see more
I Gusti Ngurah Agung Putra Agniveda, Ni Luh Supadmi
This study aims to determine the effect of the application of e-filling on the compliance of the civil servant taxpayers with an understanding of the internet as a moderating variable in the East Denpasar Primary Tax Office. The number of samples used in ... see more
Kadek Novita Cahyani, I Gst Ayu Eka Damayanthi
Managerial performance is very important for a company because it can be used to measure the success of the company. A manager needs to implement a managerial control system that can be used to achieve the company goals. The purpose of this study is to ob... see more
I Wayan Raka Purnata, I Made Sadha Suardikha
The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME comp... see more
Ida Ayu Dewi Prayogi Manuaba, Ketut Muliartha RM
The research objective is to determine the effect of operational audits and internal controls on employee performance. This research was conducted at the hospitality service company Ayodya Resort Bali. Data collection was conducted through interviews and ... see more
Ida Bagus Putu Weda Pratama, Ida Bagus Putra Astika
The purpose of this study was to obtain empirical evidence of the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and love of money on student attitudes regarding professional ethics of accountants. The research appr... see more
I Gusti Ayu Dwi Cahya Dewanti, I Ketut Sujana
The results of the study show that firm size of company does not affect tax avoidance because the size of a company that is measured through total assets owned does not affect the company's decision to take tax avoidance actions. Leverage does not affect ... see more
Putu Claudia Tamara Putri, I Gde Ary Wirajaya
The purpose of this research is to find out the form of CSR implementation implemented by the St. Regis Bali Resort and to find out the impact of implementing CSR on hotel financial performance. The type of data used is qualitative data, with primary and ... see more
I Gede Iswara Yudhasena, I G. A. M. Asri Dwija Putri
The Regional Devices Organization (OPD) of Karangasem Regency needs to pay attention to the application of the principles of Good Government Governance (GGG), internal control and organizational culture to improve regional organizational performance (OPD)... see more
Made Sukma Mutiara Pramita Sari, Dewa Gede Wirama
Accounting education in college is intended to educate students to work as professional accountants with knowledge in accounting. Understanding of accounting is the process to understand accounting both as knowledge and as a process or practice. Understan... see more
Lyana Oka Kusumayanthi, Herkulanus Bambang Suprasto
This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar.... see more
Pande Made Hierra Andira Sari, I Ketut Suryanawa
This research was conducted at BPR Werdhi Sedana from 2015 - 2017. The population is all employees and customers of BPR Werdhi Sedana. The sample for employees was 41 and the samples for customers used were 99 savings customers, 87 deposit customers and 9... see more
Dyan Febrina Kusumadewi, Noorlailie Soewarno, Isnalita Isnalita
This study aims to determine the impact of website’s quality, hedonic value, and utilitarian value toward repurchaseintention on the Lazada marketplace. This study consisted of 107 respondents of Lazada users collected through online surveys. The results ... see more
Putu Purnama Dewi, I Gusti Ayu Emi Eka Yanti
Research on the influence of environmental performance on corporate social responsibility is still rarely studied. However, the influence of earnings management and corporate governance on corporate social responsibility has been investigated. This study ... see more
Ananda Oktadino Anggriawan Firman, Gerianta Wirawan Yasa
The purpose of this study was to determine the differences in the performance of conventional and syariah mutual funds in the crisis and non-crisis periods. To measure the performance of mutual funds, the method used is the Sharpe method. The sample in th... see more
Luh Gede Krisna Dewi, Made Yenni Latrini, Ni Nyoman Rsi Respati
Company activities has role in increasing the levels of gas carbon in the atmosphere. Accounting practises assesed by several parties as the trigger for the environmental crisis. As the response, the company began to pay more attention to the effort of th... see more
Gede Bagus Dwiputra Gunadhi, I Made Pande Dwiana Putra
The purpose of this research is to understand the effect of profitability, asset structure, liquidity, and sales growth on the capital structure of food and beverage companies listed on the IDX. This research was conducted at 19 food and beverage companie... see more
Dito Aditia Darma Nasution, Puja Rizqy Ramadhan
This study aims to determine the effect of implementing e-budgeting on regional financial transparency in Indonesia. The theory used to achieve the objectives of this study is agency theory. This research was conducted at 32 local governments in Indonesia... see more
Luh Gede Ira Pratiwi Swara, Ni Luh Sari Widhiyani
This study aims to empirically the effect of management commitment, personal technical skills and information technology sophistication on the performance of accounting information systems in rural banks in Badung Regency. The population of this study was... see more
Dhaniar Waghmi Pratami, I Ketut Budiartha
Auditors who apply professional skepticism will be critical in conducting audit assignments taking into account existing risks and collecting audit evidence. In order for skepticism to be achieved, auditors need to pay attention to factors that can influe... see more
Mirah Permatasari, Ni Ketut Lely Aryani M
Public awareness to comply with taxation obligations play an important role in tax revenue revenue. This study is intended to determine whether taxpayer awareness, service quality, tax knowledge, and perceptions of tax sanctions have an effect on ad... see more
Mos Indrawati, H. Ahmad Rifai, M. Irwan MP.
This study aims to obtain empirical evidence about the impact of financial performance and institutional environment on WTP audit opinion. Institutional environment is proxied as a weak institutional environment and. strong. Altman Z ’Score measuring inst... see more