20 articles in this issue
Ni Luh Risma Andika Dewi, Ni Made Dwi Ratnadi
The purpose of this study was to determine the restaurant tax potential, the effectiveness of restaurant tax collection, and the contribution of restaurant tax North Kuta District to Local Revenue in the of Badung Regency. This research was conducted at r... see more
A.A. Sagung Intan Kesuma Dewi, Ketut Muliartha
This research was conducted with the aim of knowing and evaluating the application of PSAP Number 13 in presenting the financial statements of Universitas Pendidikan Ganesha. This research uses qualitative methods with the approach used is a case study ap... see more
I Gusti Ngurah Krisna Dwipayana, I Dewa Gede Dharma Suputra
Employee performance is a level of overall success for a person in carrying out a task. Good employee performance is driven by the effectiveness of the accounting information system and organizational culture. The purpose of this study was to provide empi... see more
Grace Sarabecca Madaline Manalu, I Ketut Yadnyana
This study aims to determine the effect of the use of information technology, the effectiveness of accounting information systems, and internal control systems on employee performance. This research was conducted at the Bank Perkreditan Rakyat (BPR) in Gi... see more
Cokorda Bagus Wiadnyana Putra, I Wayan Ramantha
This research was conducted to determine the influence of personality, motivation consisting of career and economic motivation, family support, accounting education and entrepreneurship education on the interest in entrepreneurship in regular accounting s... see more
A. A Ngurah Bagus Wiradarma, Ni Luh Sari Widhiyani
The purpose of this study was to determine the effect of competence and work motivation on the readiness of students majoring in accounting in facing the era of the industrial revolution 4.0. This research was conducted at the Faculty of Economics and Bus... see more
Ni Kadek Lia Natalia, Made Yenni Latrini
The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, a... see more
Yoana Dharmawan, Made Gede Wirakusuma
This study aims to determine the role of personal characteristics in moderating the effect of participatory budgeting on budgetary slack and to determine the role of personal characteristics in moderating the influence of role ambiguity on budgetary slack... see more
Ni Kadek Anggita Dwiantari, Maria Mediatrix Ratna Sari
Timeliness is needed to present relevant information. In order for a company to submit its financial reports to the public on time, it must consider the factors that affect the timeliness of the publication of financial reports. This study was done to exa... see more
Ni Komang Pina Lestari, Ni Gusti Putu Wirawati
The purpose of this study was to determine the effect of asset structure, managerial ownership, and income variability on the company's capital structure (DER). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange ... see more
Yustine Asnad Hobrouw, I Gusti Ngurah Agung Suaryana, I G.A.M. Asri Dwija Putri
This study aims to determine empirically the effect of local revenue on the increase in the human development index in West Papua province and to empirically determine the effect of capital expenditure on the increase in the human development index in Wes... see more
Gita Najmi Safitri, I Made Pande Dwiana Putra
This study aims to determine the effect of user involvement variables in system development, user education and training programs, personal technical skills, user communication and information systems developers and organizational size on the performance ... see more
Albertha Dwi Setyorini, Santi Santi, Sarfilianty Anggiani
The purpose of this study was to analyze the influence of organizational culture and organizational commitment on employee performance at PT. Garuda Indonesia Tbk. The data used in this study are primary data with data collection methods, namely through q... see more
Ni Luh Ayu Suarningsih, Ni Ketut Rasmini
This study aims to obtain empirical evidence of the effect of accounting education, entrepreneurship education, family environment and the use of Instagram on entrepreneurial interest in undergraduate accounting students of FEB Unud. The analysis techniqu... see more
Ni Made Yuni Sri Nadiawati, I G. A. N. Budiasih
The implementation of CSR is considered to benefit the hospitality industry, which will impact on increasing visitor loyalty. One of the CSR awards in Bali is Tri Hita Karana (THK Award). Puri Santrian, one of the participating hotels, is a participant in... see more
Ni Luh Rosa Aprilianti, I Dewa Nyoman Badera
The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism... see more
Putu Ika Sawitri, Gayatri Gayatri
The purpose of this study was to determine the effect of clarity on budget targets, reporting systems and the competence in accountability of village fund management. This research was conducted on 27 villages in Denpasar City. Respondents in ... see more
Victor Pattiasina, Fajar Rina Sejati, Muhamad Yamin Noch, Muhamad Aldrin Akbar, Septyana Prasetyaningrum, Nur Fitriani Nugrohowati, Eduard Yohannis Tamaela
This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector... see more
Christina Christina, Sulastri Halim, Valentina Angrensia, Arie Pratania Putri
The purpose of this research is to known if fundamental and technical analysis could affect the price of stock. Furthermore each of analysis have several factor to determine the stock price, as for fundamental analysis we will use current ratio, DER, and ... see more
Putu Novia Hapsari Ardianti, Ni Nyoman Sri Rahayu Damayanti, I Made Surya Prayoga
A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by bud... see more