InFestasi: Jurnal Bisnis dan Akuntansi  

Eko Putri Setiani

This study aims to analyze the level of CSR disclosure in sustainability report and to analyze the comparison between GRI categories in high profile and low profile companies. The unit of analysis in this study are 34 companies that have published sustain... see more

I Nyoman Putra Yasa,Sunitha Devi,I Putu Hendra Martadinata

This study aims to reveal the potential causes of the phenomenon of increasing taxpayer compliance in Bali which was previously very difficult to achieve. This study examines the relevance of the slippery slope theory in terms of taxpayer's gender perspec... see more

Ingrid lanita,Dyna Rachmawati

EMA is a development of management accounting, so the application of EMA is determined by contingent factors in the company. Contingency factor used in this study is business strategy. Business strategy that has been studied by previous studies is environ... see more

Ariefina Sri Indaryani,Aniek Juliarini

Tax collection realization at Kanwil DJP Jateng II in 2018 increased sharply, but tax arrears were still large. This study analyzed the challenges faced in implementing tax collection, finding the efforts that have been made to overcome them, and formulat... see more

Agung Prasetya,Siti Musyarofah,Bambang Haryadi

The purpose of this study is to understand and analyze the cooperation in the use of building assets in the XYZ Regency Government. This research uses descriptive qualitative method, the researcher tries to analyze the object of research in accordance wit... see more

Suwarno Suwarno,Rahmawati Rahmawati,Sri Murni,Warsina Warsina

The existence of Micro, Small, and Medium Enterprises (MSMEs), which constitute the largest share in the national economy, is an indicator of the level of community participation in various economic sectors. UMKM towards the environment that is approved b... see more

Rita Yuliana,Hanif Yusuf Seputro,Tito IM. Rahman Hakim

In accounting, decision is an important aspect but prone to bias in its making process. Limitation in decision making that lead to bias is driven by some bound. This study aims to enunciate some bounds and identify bias determinant in decision making proc... see more

Mutia Indriana,Norsain Norsain,Moh. Faisol

Micro, Small and Medium Enterprises (UMKM) become one of the fields for the Directorate General of Taxes to increase the contribution of the amount of tax revenue, considering that as many as 98.8% of business units come from UMKM. One of the tools used t... see more