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Volume 5 Number 2 Year 2021

15 articles in this issue 

Prapti Ningsih

Proses implementasi perangkat lunak akuntansi berarti bagaimana suatu perangkat lunak akuntansi dapat memfasilitasi kinerja pengguna untuk menghasilkan informasi yang berkualitas dan membantu pengguna informasi dalam pengambilan keputusan. Perusahaan dapa... see more

Pags. 1 - 10  

Mira mira ismail

This research is a quantitative research using a causality approach that will see and identify the causes and effects of the EPS variable on stock prices. The population in this study are all companies included in the 2018-2019 LQ-45 list, which are 45 co... see more

Pags. 11 - 18  

Siti Arifah, Agung Nur Probohudono, Rahmawati Rahmawati, Setianingtyas Honggowati

Penelitian ini bertujuan untuk mengetahui trend penelitian dengan topic tunneling, governance dan performance dengan beberapa variabel yang menyertainya. Metode yang digunakan yakni studi bibliometrik, dengan analisa vosviewer. Penelitian ini menggunakan ... see more

Pags. 19 - 28  

muzayyanah muzayyanah

The goal of this research is to find out what factors influence accounting students' decision to pursue a career as an accountant (public accountants, corporate accountants, teaching accountants, government accountants). The variables of consideration of ... see more

Pags. 29 - 33  

Nanik Lestari, Surya Irma

This study aims to examine the impact of disclosure of sustainability economic (EC), social dimension (SO) and environmental dimension (EN) on issuer's financial performance in 2012-2015 period in mineral and mineral mining sector, energy, gas and petrole... see more

Pags. 34 - 44  

Sukrianto Sukrianto Namrud

In 2015 to 2020 UMKM in Boalemo Regency have experienced ups and downs. This is a problem of decline, one of the main reasons is that UMKM have not been able to survive with their capital. The purpose of the research is to provide knowledge to community g... see more

Pags. 45 - 55  

Merin Tri Lestari

Economic growth is a development goal that every country wants to achieve, one of which is Indonesia, which is currently focus on increasing economic growth. Therefore, this study aims to analyze the effect of ATM and debit cards, electronic money, inflat... see more

Pags. 56 - 66  

Meidita Kurnia, Hendra Gunawan

This study aims to test whether working capital turnover has a negative effect on profitability and inventory turnover has a positive effect on the profitability of property and real estate sector companies listed on the IDX for the 2014-2018 period. This... see more

Pags. 67 - 77  

Syahidah Rahmah

ABSTRACTThis study aims to know the work ethic of Muslim Traders in Biringkanaya District, Makassar City in managing their business and know the effect of Islamic work ethic on increasing the economic prosperity of Muslim Traders in Biringkanaya District,... see more

Pags. 78 - 94  

Bhirgita Christine Dwi Yanti, Adi Irawan Setiyanto

Banks have a strategic role in national economic development. The large number of funds managed by banks causes the risks faced are also very large. Very supportive if the risk affects the bank's performance, therefore banks are required to implement risk... see more

Pags. 95 - 104  

Normiati Normiati

This study aims to analyze any indicators in financial ratios that affect financial distress conditions. The data used are data on manufacturing companies in the Indonesia Stock Exchange (IDX) in 2012-2017, which are as many as 80 samples. Dependent finan... see more

Pags. 105 - 120  

Afriyanti Hasanah

This study aims to analyze the effect of Good Corporate Governance on tax avoidance.This study uses 4 variables for measuring Good Corporate Governance namely Institutional Ownership, Audit Quality, Company Size, and Political Connection. The population o... see more

Pags. 121 - 131  

Zulfa Rosharlianti

This study aims to determine the description and determinants of audit report lag factors in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research independent variable is financial distress, investment opportunity and K... see more

Pags. 132 - 141  

Trisepti Wahyuningsih

This study aims to analyze the factors that support and hinder the implementation of the utilization of fixed assets in BLU with a case study on PKN STAN. PKN STAN is one of the BLU of education in Indonesia. The factors used to refer to agency theory, ra... see more

Pags. 142 - 156