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Volume 21 Number 1 Year 2020

23 articles in this issue 

Gunawan Hartadi,Bambang Suryono,Titik Mildawati

UMKM is considered as one of primary contributors to state revenue. Due to its largest tax contributor, UMKM, the Small-Medium Enterprises (SMES), is authorised by government perceiving distinctive final income tax. Since July 1st 2018, its income tax cha... see more

 

Antin Okfitasari,Sundari Sundari,Ety Meikhati

This research is aimed to examine the impact of local governmental characteristics and audit opinion on the timeliness of local governmental financial statement. The characteristics of local governmental will be measured by using the size of the area, reg... see more

 

Feny Retno Kusumaningrum,Dwi Iga Luhsasi,Destri Sambara Sitorus

The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayer... see more

 

Denny Mahendra,Jarot Santosa,Aris Tri Haryanto

The Boyolali District Government succeeded in obtaining a Fair Opinion without Exception (WTP) opinion from the Financial Supervisory Agency after conducting an audit of the Boyolali Regency's financial statements in 2016. The Accounting Information Syste... see more

 

Ayu Widiastutik,Rachmawati Meita Oktaviani

The research aims to know the influenced of perceived ease to use and experince as a moderating variable in the taxpayer intensity in to use e-filing as a means of tax reporting. The variables used in this study was the dependent variable is the intensity... see more

 

Sri Laksmi Pardanawati,Rukmini Rukmini,Muhammad Luthfi Nur Fatyasin

ABSTRACTThis study aims to determine the effect of partially and simultaneously financial perspective, customer perspective, internal business perspective, growth perspective and learning on the performance of PT Parama.This research uses a quantitative d... see more

 

Yoseph Darius Purnama Rangga,Henrikus Herdi,Wilhelmina Mitan

Abstract Problems that often occur in a cooperative are usually caused by financial problems. To measure the level of financial health cooperatives can be used analysis of financial ratios using the Altman Z-Score model. This research aims to predict bank... see more

 

Suhesti Ningsih,Maya Widyana Dewi

This study aims to analyze the effect of CAR, NPL and BOPO partially or simultaneously on financial performance at banks. The sample in this study is conventional commercial banks listed on the IDX, with samples that meet the sample criteria as many as 22... see more

 

Edisah Putra Nainggolan,Maya Sari,M. Firza Alpi,Jufrizen Jufrizen

This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting... see more

 

Yuliusman Yuliusman,Indra Lila Kusuma

This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value varia... see more

 

Bima Cinintya Pratama,Hardiyanto Wibowo,Maulida Nurul Innayah,Fatmah Bagis

This paper examines the association between intellectual capital (IC), rate of growth of intellectual capital (ROGIC), and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and the rate of growth ... see more

 

Nurita Elfani Prasetyaningrum,Rukmini Rukmini

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizationa... see more

 

Yulianti Yulianti,Lisa Sari Widowati,Aprih Santoso

Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number... see more

 

Ifatul Ambar Zulaifah

Tujuan dari penelitian ini adalah untuk mendeskripsikan penerapan prinsip akuntabilitas, transparasi dan prinsip partisipasi dalam tahap perencanaan keuangan desa. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dan Sumber d... see more

 

Yuwita Ariessa Pravasanti

This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and... see more

 

Sugi Suhartono,Vika Hendraswari

Profit is an important thing for the survival of the company. Investors often only pay attention to profits without regard to the procedures used to generate earnings information. Income smoothing is a tool to minimize the fluctuations in earnings that wi... see more

 

Fuad Yanuar,Yassirly Amriya,Nuwun Priyono

The National Amil Zakat Agency (BAZNAS) is the official and only body formed by the government based on Presidential Decree No. 8 of 2001 which has the duties and functions of collecting and distributing zakat, infaq, and alms (ZIS) at the national level.... see more

 

Dzurrotin Nasihah

Public services are services provided by the government to the community. The services provided must be quality, directed and maximum. The SAMSAT office Pati is an agency that serves for the management of (1) Customs transfer of motor vehicle an average o... see more

 

Matilde Agnes Oktaviani,Dian Purnama Sari

Akuntabilitas pelaporan keuangan pemerintah daerah merupakan hal yang sangat penting dalam proses pengelolaan keuangan daerah. Bentuk akuntabilitas keuangan daerah diwujudkan dalam laporan keuangan, yang telah diperiksa oleh pihak independen yaitu Badan P... see more

 

Darmanto Darmanto,kun ismawati

ABSTRACT: Bussiness competition in the textile and garment industry is now increasingly high, need to be managed properly, especially it’s financial performance. This study aims to determine the effect of capital structure on financial performance on text... see more

 

Soffia Pudji Estiasih,Endang Prihatiningsih,Yulia Fatmawati

Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh Dividend Payout Ratio (DPR), Earning Per Share (EPS) dan Debt to Equity Ratio (DER) secara parsial maupun simultan terhadap Harga Saham Perusahaan LQ45 yang terdaftar di Bursa Efek In... see more

 

BRM Suryo Triono,Septiana Novita Dewi

The purpose of this study is to provide empirical evidence about the analysis of the influence of the internal control system on the quality of local government financial reports (Empirical Study on SKPD of Sukoharjo Regency). The analysis technique used ... see more

 

Popy Purnamasari,Rachmawati Meita Oktaviani

This study aims to examine and analyze the influence of knowladge taxation on the willingness to pay taxes with the awareness of paying taxes as an intervening variabel. The population in this study is the UMKM taxpayer who has an NPWP and is registered w... see more