Jurnal Riset Akuntansi dan Keuangan  

Hendi Prihanto,Prisila Damayanti

Abstract. This research aims to obtain evidence and explain the relationship between tax rates, awareness, understanding, and morale of moderated taxpayers with business prospects to disclose tax information. the study was conducted using MSME subjects in... see more

Rosita Wulandari,Syafrizal Syafrizal,Ali Mubarok

The purpose of this study is to show the effect of per capita income, and economic structure on tax ratios in ASEAN countries for the period 2011-2017. This study uses data sourced from the official website of the World Bank. The population of this study ... see more

I Gusti Ayu Purnamawati

This study aims to determine how perceptions of Cooperatives in Buleleng District towards financial reporting accountability to realize prosperity. This research uses quantitative and qualitative descriptive approaches. The type of data used is primary da... see more

Elsje Kosasih,Felisia Sutomo,Tanto Kurnia,Andy Jusuf

The productivity of a company could be seen from the productivity of the human resources and machines. The research is done in PT. Bina Nusantara Prima (BNP) at Cimahi. PT.BNP produced greige fabric. According the general manager, PT.BNP has 70% machine p... see more

Paulina Sutedjo,Vena Purnamasari

Whistleblowing sangat berpotensi untuk mengungkap dan mengendalikan kesalahan organisasi. Berjalan atau tidaknya sistem whistleblowing sangat bergantung kepada whistleblower. Karena apabila tidak ada pihak yang bersedia untuk melapor, maka sistem whistleb... see more

Lesi Hertati,Otniel Safkaur

The impact of the Covid-19 era 4.0 revolution on accounting information systems is to produce data that is integrated with each other. Information systems that are accurate and well-accommodated in the Covid-19 era reflect correct knowledge and behavior s... see more

Naim Salpin Isnanniasa,Prasetyono Prasetyono

This study aims to examine the effect of accounting competence, independence and time pressure on the quality of the review of local government financial statements (LKPD). This research uses quantitative methods conducted at the Inspectorate of Regencies... see more

Lilis Puspitawati,Melina Wisdayanti

Top management support and organizational structure can improve the quality of accounting information systems. The quality of top management support and organizational structure can affect the Quality of Accounting Information Systems. Phenomenon that occ... see more

Evada Dewata,Yuliana Sari,Hadi Jauhari,Tifani Dwi Lestari

This study aims to determine the effect of obedience on legislation and reporting systems on the performance accountability of government agencies. The population in this study were 30 Regional Organization Organizations (OPD) in Palembang. Data collectio... see more

Wiwi Hartika,Faisal Rahman

This study aims to find out whether the tax expense and debt covenant influence transfer pricing. The research method used is explanatory research. The type of data research is secondary data, namely the financial statements of manufacturing companies lis... see more

Sigit Sanjaya,Ronni Andri Wijaya

This study aims to discover the effect of the number of hotels and restaurants on tax revenues and their impact on original local government revenue in West Sumatra. Research data using secondary data sources. The study population consisted of regencies a... see more

Verlita Dewi Rosaline,Eni Wuryani

The study aims to analyze the implementation of green accounting and environmental performance toward the economic performance that measured by return on equity. Focus of this research based on the basic and the chemical industries that listing on Indones... see more

Virgoria Dwi Pujiningsih

This study aims to obtain empirical evidence about the effect of Sustainability Reports on firm value with Good Corporate Governance as a moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) and ... see more

Nina Febriana Dosinta

Regional Development Banks  are required to innovate and anticipate changes in digitalization in the digital industry era 4.0. Financial Services Authority  as the regulator of the Regional Development Banks developed the framework for the 2015 ... see more

Syafar Ahmad,Syamsu Alam,Syamsuri Rahim,Aulia Insani Latif

The aim of this study are to explore, analyze and describe the sources and utilization of zakat funds based on the sharia accounting concept at the Fajar Group Corporindo. This is a qualitative study, design of phenomenological research that used primary ... see more