35 articles in this issue
Andy Famela Silalahi,Yohanes -
This study aims to analyze the interpretation of Branch Profit Tax (BPT) according to Directorate General of Taxes (DJP) and permanent establishment (PE) of shipping company, as well as to provide input to settle this differences in interpretation by maki... see more
Imro'atun Shoimah,Siti Maria Wardayati,Yosefa Sayekti
This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the... see more
Laailatul Amanah,Nursiam Nursiam,Suhesti Ningsih
The application of good corporate governance is a fundamental need for companies and other institutions to succeed in the long term, good governance will force companies to conduct sufficient financial statement disclosures so as to reduce information asy... see more
Ningtias Safitri,Dahlia Sari
This purpose of this study is to examine the effect of transparency on tax avoidance, the effect of tax avoidance on firm value, and the effect of transparency on relationship between tax avoidance on firm value. The sample of this study consists of 66 ma... see more
Elly Susanti,Astuti Astuti,Supitriyani Supitriyani
Tujuan dari penelitian ini adalah menganalisis return dan resiko dengan menggunakan metode CAPM dalam keputusan berinvestasi serta dapat mengelompokkan dan menilai perusahaan indeks LQ 45 berdasarkan tingkat undervalued dan overvalued Penelitian ini mengg... see more
Erni Widiastuti,Sarsiti Sarsiti,Rukmini Rukmini
ABSTRAK: Penelitian ini bertujuan untuk mengetahui pengaruh pemberian bantuan langsung masyarakat, pinjaman bergulir, pelatihan dan pendampingan terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) anggota Kelompok Swadaya Masyarakat (KSM) melalui progr... see more
Yasir Maulana,Wely Hadi Gunawan
Economic recession or crisis could show a higher possibility of financial crisis transmission in an integrated stock market. Integration between financial markets is a channel of spreading the devastating effects of the crisis. The objective of this study... see more
Abd. Mujib,Siti Maria Wardayati,Muhammad Miqdad
This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values of Islamic culture and traditions. In managing its organization, each entity has the same potential to correct fraud. One of suppo... see more
Herma Wiharno,Dadang Suhendar,Munir Nur Komarudin
AbtractThis study aims to investigate the effect of demographic characteristics on financial knowledge and financial behavior as well as the effect of financial knowledge on financial behavior. The method applied in this study was descriptive and verifica... see more
achmad achmad,Agung Budi Sulistiyo,Whedy Prasetyo
Laporan keuangan adalah informasi yang dibutuhkan dalam pengambilan keputusan. Laporan keuangan mengandung informasi tentang kekuatan dan kelemahan perusahaan, sehingga dapat digunakan untuk menyusun langkah-langkah perbaikan strategi. Laporan keuangan ad... see more
Saeful Fachri,Indra Sulistiana,Muhammad Saefi Mubarok
Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoida... see more
Supitriyani Supitriyani,Khairul Azwar,Elly Susanti,Astuti Astuti
The purpose of this research is to determine the effect of own capital and the number of members partially and simultaneous on the growth of cooperatives (SHU) in Pematangsiantar City Cooperative in 2017-2019 periods. Data collection in this study is cond... see more
Richard Andrew,Dian Purnama Sari
This study describes research Taxpayer Compliance in the Covid-19 pandemic. The purpose was to analyze and determine effects of socialization PMK 86/2020 incentives, tax rates, tax services, PP 23/2018 deadline, and tax punishment for MSME taxpayer compl... see more
hildawati hildawati,Antong Antong,Abid Ramadhan
ABSTRACTThe purpose of research is for examine in empirical influence comprehension, trust, and transparency on zakat organization to society interest pay zakat to BAZNAS LUWU area. Subject to use in the research is independent subject (comprehension, tru... see more
Dahrani Dahrani,Maya Sari,Fitriani Saragih,Jufrizen Jufrizen
This study aims to produce a Taxpayer Compliance model (Study on Taxpayers Doing Business in Medan City. The research was conducted in Medan City. The population of this study is taxpayers who carry out business activities in Medan City, both individual t... see more
Tesa Anggraeni,Rachmawati Meita Oktaviani
This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive samp... see more
Sri Laksmi Pardanawati,Fandy Tri Apriyono
This study aims to determine what factors influence consumer purchase interest in British propolis products among students and lecturers of ITB AAS Surakarta. The variable consists of 4 independent variables (independent), namely product information, pric... see more
yuwita ariessa pravasanti,Desy Nur Pratiwi
Kepatuhan pajak merupakan salah satu indokator kinerja bagi pihak fiskus. Terdapat banyak faktor yang melatarbelakangi seorang Wajib Pajak melakukan kewajiban perpajakannya. Penelitian ini mempunyai tujuan Pengaruh Kesadaran, Pemahaman, Sanksi Dan Pelayan... see more
Iin Emy Prastiwi,Anik Anik
This study aims to determine the effect of Islamic bank financing diversification based on economic sectors and based on the type of use on profitability. This study uses financing data for Islamic Banks and Islamic Business Units in 2014-2018. The data i... see more
LMS Kristiyanti,Maya Widyana Dewi
The study aims of this the effect of Local Taxes, Local Retributions and Balanced Funds to the Capital Expenditures on Regency and Municipal Government Central Java Province year 2016-2018. The research is a quantitative research. The subject of the resea... see more
Novien Rialdy,M. Firza Alpi,Nadia Ika Purnama,Januri Januri
This study aims to analyze the factors that affect the quality of the audit at the public accounting firm in Medan. This research is a basic research. The research was conducted in several public accounting firms (KAP) in Medan City. The population in thi... see more
Juwenah Juwenah,Firman Hidayat
ABSTRACTThis study aims to analyze or re-evaluate the performance indicators of the Cirebon Regional Government contained in the 2019 LAKIP document with the OPM & M approach, so that an overview of the conditions of performance indicators in the LAKIP do... see more
Edy Supriyono,Nurmadi Harsa Sumarta
This research focuses on empirical analysis of the effect of credit relaxation policy on the sustainability of Batik MSMEs in Solo. This research is motivated by the negative impact of the spread of the Corona virus (Covid-19) pandemic on the economic sec... see more
Achdian Anggreny Bangsawan,Ahmad Abbas
This research aims at testing the effect of the violation of governmental accounting standard and the incomplianece with the regulation on the opinion audit of financial statements in South Sulawesi. The type of this research is quantitative. The sample o... see more
Nur Kabib,Siti Nur Hayati,Siti Fatimatuzzahra
Penelitian ini memiliki tujuan untuk menganalisis penerapan standar akuntansi pemerintah, kompetensi sumber daya manusia, dan peran auditor terhadap kualitas laporan keuangan pemerintah Kota Salatiga. Metode penelitian yang digunakan dalam penelitian ini ... see more
Amir Hidayatulloh,Rizqa Awalia Rahman,Agung Dwi Nugroho,Faishal Prahatma Ganinda,Kahfi Fikrianoor
This type of research is a causal hypothesis testing research. The approach taken in this studies a quantitative approach. This research objective are (1) to find out psychological factors that influence to uses e-SPT, and (2) to find out the use of e-SPT... see more
Meiranti Andriyani,Endang Mahpudin
Tax avoidance is a part of tax planning that is conducted legally. Tax Avoidance is conducted by the taxpayer (the company) to minimize the company's tax burden. The purpose of this research is to test how large the influence of corporate governance varia... see more
Dhian Andanarini Minar Savitri,Dian Kurniasari,Amos Mbiliyora
ABSTRACTThis study aims to analyze the factors that influence firm value with capital structure as a intervening variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.This research is a causal research with ex post facto ... see more
Ika Farida Ulfah,Ardyan Firdausi Mustoffa,Wijianto Wijianto
Abstrak:Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknpr... see more
Dadang Sudirno,Hani Sri Mulyani2
Independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economi... see more
Muhammad Firza Alpi,Dini Aprilia
This study aims to determine the effect of company size, size of the board of commissioners, and profitability on corporate social responsibility listed on the Indonesia Stock Exchange for the 2014-2018 period. This research approach uses an associative r... see more
Purwanto Purwanto
Changes in the business environment are increasingly dynamic, uncertain and unpredictable. Financial flexibility through working capital management is important for either a survival strategy, adaptive or proactive in taking advantage of opportunities for... see more
Ardiani Ika Sulistyawati,Aprih Santoso,Septi Ratnasari
The purpose of this study is to provide empirical evidence and analyze the influence of user friendliness, top management support, system formalization, education and training and company size on the performance of accounting information systems. The popu... see more
Hanung Triatmoko,Juliati Juliati,Sri Suranta,Trisninik Ratih Wulandari,Renata Zoraifi
This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta area on tax obligations. MSMEs are a driver of increasing economic growth in the present era. Solo is one of the cities that is famous for the growth of MSMEs... see more
Rifqi Muhammad,Siti Aisyah
Penelitian ini bertujuan untuk mengetahui profitabilitas, leverage, ukuran perusahaan, pertumbuhan perusahaan, umur sukuk, reputasi auditor, dan Good Corporate Governance (GCG) terhadap peringkat sukuk. Tujuan adanya peringkat ini adalah untuk memberikan ... see more