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ISSN: 1978-6581    frecuency : 4   format : Electrónica

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Volume 19 Number 1 Year 2023

15 articles in this issue 

Media Kusumawardani,Desri Yanto

The quality of financial reports is necessary for the users. Factors that can improve the quality of financial reports that can be proven true are things that need to be prioritized. So research is needed that can prove the factors involved. This study ai... see more

Pags. 1 - 9  

Thesa Puji Astuti,Wasifah Hanim,Toto Sugihyanto

Price to Book Value is very important for the company because a healthy company will produce a good image for the company both internally and externally. The purpose of this study aims to determine the effect of Company Growth, Price Earning Ratio, Levera... see more

Pags. 10 - 21  

Novita Winda Crisdiana Putri,Lutfi Ardhani

PThis research was conducted with the aim of knowing the effect of Managerial Ownership and also Tax Avoidance with company transparency as a moderating variable in companies listed in the beverage subsector. This research is a descriptive quantitative st... see more

Pags. 22 - 37  

Noer Indach Purwanti,Mahameru Rosy Rochmatullah,Banu Witono,Eskasari Putri

Purpose: This paper aims to analyze whether profitability, auditor opinion, institutional ownership, and the Covid-19 pandemic have an impact on the timeliness of financial reporting. The researcher explores several online and conventional publication doc... see more

Pags. 38 - 47  

Fadhilatuz Zain,Erry Andhaniwati

Tujuan penelitian ini yaitu untuk menganalisis secara empiris dan menunjukan faktor yg mempengaruhi implementasi sistem informasi akuntansi UMKM berbasis seluler pada UMKM Surabaya Pusat. Penelitian ini merupakan penelitian kuantitatif karena data yg dipe... see more

Pags. 48 - 65  

Dian Sulistyorini Wulandari,Vista Yulianti

Penelitian ini dilakukan di Kantor Pelayanan Pajak Madhya Bekasi pada periode tahun 2017–2021 dengan tujuan untuk mengetahui pengaruh variabel inflasi, nilai tukar rupiah dan jumlah Pengusaha Kena Pajak terhadap penerimaan PPN. Populasi penelitian ini a... see more

Pags. 66 - 84  

Susy Rachmadhani,Dwi Suhartini

This study aimed to determine whether there were differences in USR-based green accounting practices at the University of 17 August 1945 Surabaya and The University of Dynamics Surabaya. This quantitative study uses the Independent Sample T-test in hypoth... see more

Pags. 85 - 93  

Lusiana Anggraeni,Fadilla Cahyaningtyas

Audit Delay yang dihadapi perusahaan bisa mengakibatkan turunnya kualitas laporan. Penelitian ini berfungsi untuk mengkaji faktor solvabilitas, reputasi kantor akuntan publik serta opini auditor terhadap Audit Delay. Jenis penelitian ini penelitian kuanti... see more

Pags. 94 - 103  

Faridatuz Zain,Erry Andhaniwati

Tujuan penelitian ini ialah untuk menganalisis secara empiris pengaruh kemudahan penggunaan, kepercayaan, dan kebiasaan terhadap penggunaan aplikasi fintech payment Go-Pay. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah ma... see more

Pags. 104 - 117  

Dafiq Fikri Attamimi,Yona Octiani Lestari

The purpose of this study was to determine the effect of the implementation of performance-based budgeting on performance accountability in all OPD Pamekasan Regencies. The implementation of this performance-based budget uses four variables, namely, budge... see more

Pags. 118 - 130  

Ericho Arya Bima,Hery Pudjoprastyono

This study aims to determine how product quality and service quality affect Indihome customer satisfaction in Surabaya. Residents in Surabaya who use Indihome whose population is not explicitly known are the research population. Seventy Indihome users in ... see more

Pags. 131 - 140  

Zamira Salsabila,Elmira Febri Darmayanti,Fitriani Fitriani

Perceptions of UKM actors about accounting, accounting knowledge, accounting understanding, and accounting implementation affect the use of accounting information systems. This type of research is quantitative research. The population of this study is all... see more

Pags. 141 - 153  

Izzun Nisa Yanayiroh,Ditya Permatasari

Efektifitas sistem informasi akuntansi merupakan level keberhasilan suatu sistem yang sudah dirancang mampu mengubah data mentah menjadi suatu informasi yang berguna. Kemajuan teknologi ini dapat dimanfaatkan oleh industri properti dengan meningkatkan pen... see more

Pags. 154 - 165  

Safana Mahenicha Praditha,Ika Korika Swasti

The purpose of this study was to determine how the work environment and workload affect employee performance. Employees of PT. Wasa Mitra Engineering Area Surabaya, which was launched with 102 employees, became the population of this study. The sampling t... see more

Pags. 166 - 173  

Citra Sarasmitha,Ryan Gerry Patalo

Kajian ini bertujuan untuk menganalisis dan mengevaluasi kinerja keuangan PT.X BUMD Kota Batu selama 5 tahun yaitu tahun 2016-2020. Metode kajian yang digunakan di dalam penelitian ini adalah deskriptif kuantitatif. Analisis dan Evaluasi kinerja keuangan ... see more

Pags. 174 - 190