20 articles in this issue
Putu Nanda Bagus Kresna Yudha, Putu Ery Setiawan
This study aims to provide empirical evidence about the influence of taxpayer awareness, service quality, tax sanctions and the application of transaction recording devices (tapping boxes) to taxpayer compliance in paying restaurant taxes. This research w... see more
Ni Putu Meydiani Chintia Dewi, Ayu Aryista Dewi, A.A.N.A. Kresnandra
Individual performance greatly influences the success of an organization. Each individual is expected to work optimally so that the company's goals can be achieved to the maximum. There are several factors that can affect individual performance, among whi... see more
Ni Putu Atik Widiastini, Ni Luh Supadmi
Motor vehicle tax is a tax on the ownership and / or control of motor vehicles. The purpose of this study is to obtain empirical evidence of the influence of taxpayer awareness, tax sanctions, service quality and tax information dissemination on tax compl... see more
I Gede Teo Basudewa, I G. A. M. Asri Dwija Putri
The purpose of this study was to determine the effect of leadership style and the use of information technology on the quality of village financial reports. This research was conducted in all villages in the city of Denpasar. The number of villages used i... see more
Ni Putu Swandewi, Naniek Noviari
Ida Ayu Ardhia Paramesti Ningrat, Luh Gede Krisna Dewi
Accounting Study Program experiences continuous development, but there are only a few students who are interested in continuing into Professional Accounting Education. The research aims to examine the influence of career motivation, economic motivation, f... see more
Ni Luh Putu Dian Patni Lhoka, I Made Sukartha
Taxes are the largest source of state revenue in Indonesia. Compliance is an important factor in increasing tax revenue because tax compliance is the attitude of compliance, compliance, submission, and application of tax provisions. This research was cond... see more
Ni Kadek Candra Kusuma Dewi, A.A. Gde Putu Widanaputra
The ethical behavior of managers greatly influences the success of an organization. But in practice, not a few managers who work outside the rules that have been set so that it behaves unethically. This research was conducted to obtain empirical evidence ... see more
Ni Wayan Sudiarti, Gede Juliarsa
The purpose of this study to determine the effect of human resource competencies and locus of control on the quality of Institute of Countryside Credit (LPD) financial reports. The population in this study were all LPD of Klungkung Regency. The sample tec... see more
Ni Luh Yuni Pratiwi, I Ketut Suryanawa
The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in ... see more
Ida Bagus Odi Rezky Saputra, Ni Made Dwi Ratnadi
This research is in the form of observations on PT Bank Pembangunan Bali which has implemented Good Corporate Governance. The data collection method uses documentation study data and literature study. This is intended to obtain a clearer picture in order ... see more
Ngurah Surya Maotama, Ida Bagus Putra Astika
The research aims to obtain empirical evidence about the effect of profitability, company size, and managerial ownership on income smoothing practices (Income Smoothing). This research was conducted at property and real estate companies listed on the Indo... see more
Putu Ayu Pramesti, I Ketut Sujana
This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this ... see more
Ni Nengah Witri Astiti, Dewa Gede Wirama
Global warming is one of the environmental problems that causes climate change, especially related to corporate carbon emissions. This study aims to examine the factors that influence the disclosure of carbon emissions. This research was conducted on all ... see more
Bella Riantiarta Agatha, Siti Nurlaela, Yuli Chomsatu Samrotun
This study aims to examine and analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, and audit committee on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange ... see more
Novita Anggraeni
This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the ... see more
Nurlaili Fithriani, Endar Pituringsih, M Firmansyah
The purpose of this study is to examine whether the TPK characteristic variables, the suitability of compensation, internal control systems, and ethical culture have an influence on fraud procurement of goods / services. The study was conducted at the Vil... see more
Cahya Suryani, Lilik Handajani, Lukman Effendy
This study aims to analyze the factors that affect Company Value by using profitability as an Intervening Variable. The research data was obtained from the annual financial statements of the banking sub-sector companies listed on the Indonesia Stock Excha... see more
Henny Triyana Hasibuan
Accounting information is a financial record that can be used by MSEs (Micro Small Business) to find out how much revenue should be received, how much operating costs should be incurred and how much profit or loss is obtained. The purpose of this study is... see more
Baiq Mira Luthfiani, Thatok Asmony, Rr Titiek Herwanti
Accountability of village fund management is the responsibility of the village government to the community related to village fund management. This study aims to obtain empirical evidence of the influence of the competence of village officials, the applic... see more