12 articles in this issue
Anak Agung Gde Putu Widanaputra, I Gede Dirga Surya Arya Widhyadanta, Ni Made Dwi Ratnadi
This study aims to obtain empirical evidence of the influence of corporate social responsibility disclosure onthe reputation of the company and the influence of top management reputation on the company’s reputation. The population of this study is the min... see more
Mia Ika Rahmawati, Susanti Susanti
The preparation of accurate and standard financial statements will help Micro, Small and Medium Enterprises (MSMEs) in their efforts to develop their businesses and access funding to financial institutions (banks). The presence of Financial Accounting Sta... see more
Ika Prayanthi, Lyvin Henry Pantow
This study aims to measure whether there is a significant difference between the level of accounting conservatism before and after the IFRS convergence. The research method used is a comparative method using paired t test. The sample in this study consist... see more
Desy Nur Pratiwi
Climate change is one of the global phenomena that has become the biggest environmental problem in recent years that comes from corporate carbon emissions. This study aims to get empirical evidence of factors affecting carbon emission disclosure after pre... see more
Gayatri Gayatri, Made Yenni Latrini
This study aims to determine the effectiveness of the application of SISKEUDES to the quality of financialstatements of village funds. The management of village funds becomes very important as part of theaccountability practices since the funds provided b... see more
Ni Ketut Rasmini, Putu Riesty Masdiantini
The aim of this research is to examine the influence of fiscal decentralization and internal control system on the accountability of local government financial reporting with audit opinion in the previous year as the moderator variable. The research resul... see more
Trisna Dwiyanti, Ni Luh Putu Sariani
This study examines the effect of moral reasoning and organizational justice (distributive, procedural and interactional) on whistleblowing intentions. This study also extends the current literature by examining the interaction effect of moral reasoning a... see more
Fitri Wahyuni
This study aims to test the capital structure as a moderating variable of the relationship between corporate governance index and firm value. We want to see if the company has a concern for corporate stakeholders through the disclosure of the corporate go... see more
Natalia Paranoan, Chalarce Totanan
The purpose of this study is to reveal the meaning of accountability in financial management at Pura Giri Natha Makassar. The research method using qualitative methods with interpretive paradigm that emphasizes deep understanding of the meaning of account... see more
Yuli Astini
The purpose of this study is to prove empirically about the effect ofinformation systems and internal control systems on the effectiveness of fixed asset management with the quality of apparatus as a moderating variable. This research conducted at Badan P... see more
Ketut Sujana, I Made Sadha Suardhika, A.A.N.B. Dwirandra
Village Credit Institution (LPD) operates as banking and the performance measurement (for the health level) is like a bank, although LPD is not a bank. The positive profit growth reflects the LPD will be able to grow in its operations. This rese... see more
Yuliansyah Yuliansyah
This study investigates the extent to which strategic performance measures (SPM) could enhance innovativeness and entrepreneurship by studying middle level of management in Indonesian financial institutions. The study analysed 157 data points using smartP... see more