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Volume 14 Number 1 Year 2023

5 articles in this issue 

Irdhina Zahidah, Abdul Manaf Dientri

This research aims to determine the influence of Regional Original Income and Balancing Funds on Regional Financial Independence partially or simultaneously. The population in this research is the Lamongan district APBD Budget Realization Report which is ... see more

Pags. 1 - 18  

Shintya Permata Sari, Isnaini Anniswati Rosyida

This study aims to evaluate whether the components of the credit sales accounting information system at PT. Tunas Makmur Jaya Abadi has been running well or not, especially in terms of internal control whether it is in accordance with standards or vice ve... see more

Pags. 19 - 33  

Evinta Hogi Pratama, Novi Darmayanti

This study to determine how much influence Human Resource Competence, Implementation of Government Accounting Standards and Internal Control Systems have on the Quality of Local Government Financial Reports. The population in this study is the Regional Fi... see more

Pags. 34 - 47  

Cholipah Hayuningtiya, Ali Muhajir

This study aims to find out how the company’s financial performance at PT Industri Jamu dan Farmasi Sido Muncul Tbk with analizing financial statements before and during the covid-19 pandemic. This study used secondary data and documentation method, for s... see more

Pags. 48 - 59  

Ashari Normala Putri, have zulkarnaen

The Activity Based Costing (ABC) system can provide better costing information and can help management manage the company efficiently and gain a better understanding of the company's strengths, weaknesses and competitive advantages. So that the ABC method... see more

Pags. 60 - 72