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Volume 15 Number 2 Year 2020

7 articles in this issue 

Dinda Maharani Jaiz, Rahmawati, Asriany

This study aims to determine the effect of Capital Adequacy Ratio, solvability, and firm size on liquidity risk in Islamic banks in Indonesia. The population in this study were Islamic banks in Indonesia from 2014 to 2018. The research sample was 11 Islam... see more

Pags. 107 - 124  

Imran Djunur

In order to be widely used by users of financial statements, information related to tax receivable accounts in LKPP must meet the Full Disclosure Principle relate to assets, liabilities and equity either through faces or Notes to Financial Statements. Com... see more

Pags. 125 - 152  

Dan Suminar, Luh Nadi

This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indon... see more

Pags. 153 - 162  

Anna Apriana Hidayanti, Agus Khazin Fauzi, Baiq Desthania Prathama

The current research was carried out to investigate the correlation of educational background, perceived usefulness, perceived ease of use, socialization and quality of human resources with (SAK-EMKM) Implementation by reducing variables to several factor... see more

Pags. 163 - 183  

Nurul Hidayah, Amrie Firmansyah

This study aims to analyze corporate liquidation accounting practices in Indonesia. The method employed is qualitative. The approach used in the study was interviews with two informants, namely accounting practitioners and legal experts. The data obtained... see more

Pags. 184 - 196  

Nuramalia Hasanah, Mochamad Razief Aditya, Indah Mulyasari

This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable. Taxpayer compliance is measured by tax penalties, tax authority service... see more

Pags. 197 - 211  

Zeny Antika, Yunika Murdayanti, Hafifah Nasution

This study aims to examine the effect of the regional financial accounting system, the accessibility of financial reports and internal controls on the accountability of regional financial management. This research is a quantitative research. The populatio... see more

Pags. 212 - 232