12 articles in this issue
Emmanuel John Kaka
COVID-19 has affected the way and manner financial statements are prepared, and audit engagement, information gathering and reporting. the aim of the paper is to highlights some of the practical challenges auditors may face in auditing financial statement... see more
Rahma Rina Wijayanti, Oryza Ardiarisca, Rediyanto Putra
Mobile Payment (M-Payment) is currently widely used in Indonesia to make payment transactions online. This is because the number of internet users in Indonesia is getting bigger. This article aims to test the level of satisfaction of users of m-payment ap... see more
Resi Ariyasa Qadri, Emanuel Eko Darmawan
The study explicates how the real picture of the implementation of E-Filing at the mezzo level is, how far E-Filing utilization influences the level of compliance of WP OP in KPP, and how wide the gap is between taxpayer’s technology authority and E-Filli... see more
Agus Bandiyono, Nur Syifa Retno Utami
The aims of this study are to evaluate the implementation of PP No. 23 of 2018 at KPP Pratama Banjarmasin Utara and Selatan, to analyze the implications of the implementation of PP No. 23 of 2018 on tax revenue and compliance of SME taxpayers, and to find... see more
Mardianto Mardianto
This research aims to analyze the effect of profitability, asset structure, liquidity, dividend payout ratio (DPR), non debt tax shield (NDTS), growth, company age, and company size on bank leverage. This study relate the empirical findings and try to con... see more
Nugi Mohammad Nugraha, Annisa Arifianti Ramadhanti, Lia Amaliawiati
The purpose of this study was to determine the effect of inflation, leverage, and company size on profitability in the plantation sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018 either simultaneously or partially. This... see more
Muhammad Taufiq, Devi Fadila
This study investigates governance diversity-consisting of female members and national diversity in the board of directors and audit characteristics-consisting of quality and audit tenure on profitability with two proxies, return on assets (ROA) and retur... see more
Seto Sulaksono Adi Wibowo, Merlin Merlin, Yosi Handayani
The objective this study are to determine the effect of working capital and the cash turnover on the level of profitability in insurance companies. Working capital variable is measured by working capital turnover (X1), the effectiveness of the use of cash... see more
Tri Utami, Susyanti Susyanti, Riri Zelmiyanti
Penelitian ini bertujuan untuk menguji bagaimanakah pandangan keberterimaan sistem e-filling dan e-billing pada para pelaku UMKM dan pelaku usaha Ekonomi Kreatif, yaitu dengan menitikberatkan pada dimensi kemudahan untuk digunakan dan dimensi kebermanfaat... see more
Diana Fitria Ningsih, Doni Putra Utama
This study aims to examine whether short term debt has a negative effect on company profitability and to test whether long term debt has a negative effect on the profitability of manufacturing companies in Indonesia which are listed on the Indonesia Stock... see more
Titi Laras, Fathonah Eka Susanti, Sri Wara Nusandari, Kholifah Fil Ardhi
This research is aimed to find out the influence of organizational behavior, business partnerships and motivation on the performance of micro and small businesses in Sleman Regency. The research is conducted in “ Forum Komunikasi Usaha Mikro, Kecil dan Me... see more
Hurian Kamela
WACC is a measurement indicator that describes capital financing in a company. If the movement of shares is higher, the WACC value is not good in the company because the burden increases, the WACC value that the company has must be smaller so that the com... see more