11 articles in this issue
Zarah Puspitaningtyas,Hari Karyadi,Kristina Dwi Wulandari
AbstractThis research analyses the capital structures moderation to profitability that influences the company's value in infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2015-2018. The sample of this study ... see more
Fathimatus Zahro Fazda Oktavia
AbstractThe aim of this research is to explore and confirm whether the measurement instrument proposed by Ifinedo was a better fit for assessing ERP success in Indonesia using the factor analysis. Data analysis was performed using 6 dimensions with 47 var... see more
Diah Ayu Septi Fauji,Moch Wahyu Widodo
AbstractThe purpose of this study is to measure the existence of financial technology lending companies. This research uses a case study and is a single case study. The results of this study indicate that the existence of the company is included in the sy... see more
Alvyra Noormalyta Trysna Devy Putri Permata Santy,Novita Novita
AbstractThe objective of this study is to analyse the effectiveness of implementation management controls consists of the result, action, personnel, and cultural control to company performance with motivation as a moderating variable. The respondents of t... see more
Krismiaji Krismiaji,Hermala Kusumadewi
AbstractThis study investigates the value relevance of accounting information on manufacturing companies listed on the IDX for 2012-2017. This study uses the accounting-based Ohlson's (1995) model, which includes earnings (EPS) and book value (BVS) as var... see more
Shanti Rahayu Kusuma Ningrum,Nur Indah Riwajanti,Kuni Utami Handayawati
AbstractThis research aims to prove the existence of the Fraud Diamond Theory in academic fraud at the Accounting Department State Polytechnic of Malang. The sample was determined based on a simple random sampling method with 374 students and a multiple r... see more
Gemelthree Ardiatus Subekti,Hamidah Hamidah,Astuti Dola Bastina
AbstractThis research aims to contribute foran educator accountant in carrying out his profession by imitating and emulating the characters that already exist in the Prophet Muhammad. The approach in the formulation of thought uses a literature study... see more
Ilhamda Azis
AbstractManagers’ motivation to do earnings management are due to the capital market expectations, management compensation contracts, lending contracts motivations, political motivation. This study aimed to review managers’ movitation in earnings manageme... see more
Bambang Haryadi,Agus Sari
AbstractThis research aims to assess the tax potential for e-commerce, to assess the controversy about taxation rules; to assess the barriers to tax. The research approach employed was descriptive qualitative and this research can also be categorized as l... see more
Darti Djuharni,Sonhaji Sonhaji,Rimi Gusliana Mais,Nur Alimin Aziz
AbstractThis study aims to explore the Betawi cultural "Palang Pintu" in the design of Accounting Information Systems. This cultural is expressed in four steps at the traditional Betawi wedding event which consists of; greetings, rhymes, fighti... see more
Whedy Prasetyo
AbstractThe purpose of this study is to determine the balance of the calculation of fishermen's catch of fish. Descriptive quantitative method using data (econometrics) was selected to produce a calculation formula. The results showed that the production ... see more