8 articles in this issue
Ayu Cahyandari,Hamzah Fansuri Yusuf,Lia Rachmawati
This study aims to determine and analyze the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) based on the (EVA), (FVA) and (MVA) methods in 2015 – 2019. This type of research is a quantitative descriptive stud... see more
Tutut Winarsih,Hamzah Fansuri Jusuf,Lia Rachmawati
ABSTRACTThis study aims to analyze the factors that influence the implementation of the accounting information system at CV. DIRA GROUP in Jember. The objects of research include Dira Shopping Center Ambulu, Dira Shopping Center Balung, and Dira Shoppng C... see more
Barbara Gunawan,Ariska Widya Andriyanti
Sejak dikeluarkannya UU tentang Perbankan Syariah, bank-bank yang berasas pada dasar hukum Islam berkembang dengan pesat, dan mendapatan kepercayaan terhadap masyarakat terutama masyarakat Indonesia yang mayoritas penduduknya beragama Islam. Namun pada ke... see more
Nurul Prayugho,Suwignyo Widagdo,Lia Rachmawati
Abstract: This study aims to determine the efficiency of production costs of PT.Perkebunan Nusantara XII Kebun Mumbul RSS (Ribbed Smoked Sheet) Factory after the implementation of Activity Based Management (ABM).This type of research is descriptive qualit... see more
Agung Parmono,Aminatus Zahriyah
Usaha Mikro kecil dan menengah merupakan salah satu usaha yang mempunyai peranan penting dalam pertumbuhan perekonomian suatau negara. Hal ini dikarenakan Usaha kecil Mikro dan Menengah mampu menjadi stabilitator dan dinamisator bagi negara, terutam... see more
Muhdin Muhdin,I Dewa Gede Bisma,Sulaeman Sarmo
Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance dan kinerja lingkungan terhadap return on equity pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia pada periode 2016 – 2018. Good corporate governance dalam peneli... see more
St. Nur Fadilah,Lia Rachmawati,Muhaimin Dimyati
This study aims to examine and analyze the effect of the audit committee, independent board of commissioners, and capital intensity on tax avoidance as measured by the Cash Effective Tax Rate (CETR). The population used in this study are financial compani... see more
Happy Bernada Simatupang,Harlyn L Siagian
ABSTRACTThe purpose of this study is to analyze whether the level of leverage has an effect on tax aggressiveness through Return on Assets as a mediating variable. The sample consisted of 75 samples and used a purposive sampling technique for 25 companies... see more