12 articles in this issue
Anjelina Anjelina, Mega Mayasari, Irsutami Irsutami
Penelitian ini bertujuan untuk mengetahui apakah sertifikasi kompetensi yang selama ini diperoleh mahasiswa di jenjang perkuliahan akan digunakan di dunia kerja/industri. Penelitian ini juga ingin mengetahui persepsi industri terkait dengan skill mahasisw... see more
Lely Kumalawati, Trisna Ayu Oktavia
The purpose of this study is to describe the perceptions of village government officials regarding the factors driving diamond fraud based fraud. Diamond fraud theory explains the factors of someone committing fraud. The methodology of this research is qu... see more
Anggun Rizki Novira, Leny Suzan, Ardan Gani Asalam
Transfer pricing is the price for the delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s lenght principle. The purpose of this study to examine the influence factors of tax, intangible as... see more
Winanda Wahana Warga Dalam, Indah Novriyanti
Non-compliance of taxpayers triggers a reduction in the value of taxes received by the state. The results of the tax amnesty program prove that there are still many taxpayers who deliberately do not pay taxes to the state treasury. The purpose of this stu... see more
Irsutami Irsutami, Rizky Sapriadi
This study aimed to determine the effect of eight Beneish variables on earnings management in detecting fraudulent financial statements in property, real estate and building construction companies listing on the Indonesia Stock Exchange in 2014 - 2018. Th... see more
Francis M. Hutabarat, Febricia Frontalin Kumendong
Adanya penurunan ekonomi di tahun 2015 menjadi faktor yang mempengaruhi alasan mengapa penelitian ini dibuat. Yaitu untuk mengetahui adakah pengaruh antara Dana Alokasi Umum, Dana Alokasi Khusus dan Pendapatan Asli Daerah terhadap Belanja Modal di Kabupat... see more
Desi Susilawati, Parwoto Parwoto, Puspita Dewi Wulaningrum, Tri Tri Wijayanto
This research was conducted related to the accountability of the management of the Village Fund Allocation (ADD) 2018 in Village of Tirtomartani, Kalasan District. The research objectives are 1) Measuring the Role of Village Apparatuses in realizing good ... see more
Nurul Ismah, Agustin Setya Ningrum
Tujuan penelitian ini adalah meninjau aspek dalam BEPS Action Plan 4 yang direkomendasikan oleh OECD dan G20 terhadap peraturan terkait pembatasan interest deductions and other financial payments di Indonesia. Penelitian ini juga membandingkan aspek terse... see more
Dri Asmawanti, Aisyah Mayang Sari, Vika Fitranita, Indah Oktari Wijayanti
This study aims to test the influence of the implementation of the system of internal control of government and compliance with laws and regulations on the performance accountability of government agencies. The data is using the primary data obtained from... see more
Agung Prasetyo Nugroho Wicaksono
This study examines how the influence of a company's reputation on the quality of earnings generated from financial statements. The research data used are secondary data in the form of annual reports and financial reports from the Indonesia Stock Exchange... see more
Doni Putra Utama
This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementa... see more
Winda Sangata Ramadhani, Dedik Nur Triyanto, Kurnia Kurnia
The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction usin... see more