20 articles in this issue
Ni Putu Sintia Sukma Dewi, I Gusti Ayu Made Asri Dwija Putri
Tax avoidance is the taxpayers effort to reduce tax payments to the government made by taxpayers, especially companies because they do not violate regulations regarding taxation. This study aims to examine the effect of corporate social responsibility and... see more
Luh Putu Sita Dewi, Gayatri Gayatri
Investing in the capital market is an alternative for people who want to invest their excess funds as well as being able to drive the economy in a country. This study aims to obtain empirical evidence regarding the determinants that influence investment i... see more
I Wayan Aditya Paramarta, Dodik Ariyanto
The research aims to analyze the factors that influence the accountability of local financial statements. The population in this study is the head and staff of the sub-division of accounting or in the central government of Badung Regency. The sampling tec... see more
Ni Putu Maetri Megantari, Ida Bagus Putra Astika
The purpose of this study was to obtain empirical evidence of the influence of organizational culture, work environment and compensation on employee performance at the Srinadi Klungkung Market Cooperative. This research was conducted at the Srinadi Klungk... see more
Farizal Julian Aski, I Gusti Ngurah Agung Suaryana
The purpose of this study is to analyze: 1) Differences in the performance of Islamic banking and conventional banking. 2) How is the performance of Islamic banking and conventional banking. This research was conducted at banking companies registered with... see more
Aziz Irwandi, Dwi Putra Buana Sakti, Endar Pituringsih
This study aims to analyze the determinants of village government accountability in West Lombok Regency. The number of respondents used in the study was 60 people who served as the Village Head, Village Secretary, Village Treasurer, Village Consultative B... see more
Amalia Restika, Anies Lastiati
This study aims to examine the effect of risk disclosure to firm performance. It further examines whether corporate governance (Board of commisioner, independent comminisioner, andgaudit committee) moderates the relationship between risk disclosure and fi... see more
I Made Dwi Sumba Wirawan, Gede Yohanes Arygunartha, Desak Rurik Pradnya Paramitha Nida
This study examines the effect of lowering tax rates and online services on taxpayer compliance and tests the ability to understand taxation and religiosity as moderating variables. The number of samples analyzed was 83 Micro, Small, and Medium Enterprise... see more
Niken Savitri Primasari, Endah Tri Wahyuningtyas
Aims to detect financial statements and possibility of window dressing practices with Earning Management and Cash Holding as moderation that will lead to the fraudulent financial statements. The research samples are non-bank companies with DER value... see more
Henny Triyana Hasibuan
The purpose of this study was to see the factors that influence the interest of users of Islamic peer to peer lending services using the Unified Theory Of Acceptance and Use Of Technology 2 (UTAUT2) model. The exogenous variables in this study are perform... see more
Enok Rusmanah, Nizam Muhamad Ariyanto
Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of the economy and dominated by the agricultural sector. However, this sector does not show a significant improvement. The main obstacle is the lack of MSME access to financing due to relia... see more
Ibnu Qizam
It is indispensable to improve decision usefulness for decision-making process for business. This study attempts to seek a framework of expanding a concept of decision usefulness (DU) through a regulatory-process check and a review of financial informatio... see more
Mutoharoh Mutoharoh, Kiryanto Kiryanto
Islamic banking by its principle is expected to play a dominant role compared to other funding providers to finance micro enterprises, which are the real industrial sector. This study aims to explain the perceptions of micro business actors based on their... see more
Made Yunita Chandra Dewi, I Ketut Yadnyana
Good corporate governance (GCG) is a system to regulate the structure and mechanism so that it can drive the efficiency and performance of the company. This study aims to determine the effect of GCG on the performance of the balanced scorecard based on th... see more
Istiqomah Istiqomah, Dian Kusuma Wardhani, Wiwik Supratiwi, Tri Ratnawati
The research objective is to obtain empirical evidence of the negative influence of investor sentiment on the Jakarta Islamic Index stock return at the beginning of Covid-19. The research contributes to the Islamic finance literature and its supports agen... see more
Popon Rabia Adawia, Aprilia Puspasari
This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can c... see more
Anry Umar, William Tjong
I Made Fery Aditya, I Made Pande Dwiana Putra
E-commerce is a general concept in the process of buying and selling products or services through the internet network. The Technology Acceptance Model theory explains the factors that influence the behavior of users of information systems, The purpose of... see more
I Made Hendra Setiawan, Ni Ketut Rasmini
This research aims to determine the application of government accounting standards, internal control systems and quality of employees on the quality of financial statements. This research was conducted at Udayana University. The sample used was the staff ... see more
Ni Kadek Rahayu Artharini, Naniek Noviari
MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the... see more