8 articles in this issue
Ari Kamayanti
This article aims to explain that a qualitative method is not just a technique. More than that, it is a manifestation of belief or assumption of god, reality, self and sciene. Through linkages between assumptions, variousn research paradigm can be mapped.... see more
Charoline Cheisviyanny
Abstract This research aimed to analyze the implementation of government treasurers’ role as the collectors of withholding tax (VAT and income tax 22). The object of the research was CV LPM, a distributor of tricycle motor in West Sumatera area, whic... see more
Eka Sintala Dewi Anjani,A. Akram,Lilik Handajani
Abstract This research aims to assess the relations between Local Own-source Revenue, capital expenditure and financial performance of the Local Government of West Nusa Tenggara Province, using Partial least square analysis. The assessment were under... see more
Deni Ahriati,Prayitno Basuki,Erna Widiastuty
This study examined to determine whether of internal control systems, information asymmetry, unethical behavior and the suitability of compensation to the tendency of accounting fraud in East Lombok District Government. Tests performed on 12 SKPD in East ... see more
Gita Arasy Harwida
This research was examining and digging the role SPI in two universities (state university and private university)in East Java Province in detecting and preventing fraud. Also, we would like to discover the possibility of role conflict for SPI member who ... see more
M. Avifan Rusli,Rumanintya Lisaria Putri
Up to now there is still a debate on environmental issues, which is caused by increased economic activity both in the number of industrial enterprises in operation, utilization of natural resources is increasing and the rate of exploitation led to an incr... see more
Rizal Yaya,H. Hilda
The purpose of this study is to assessthe willingness of muslim and non-muslim customers to advise others to become the customers of Islamic bank. A hundred fifty customers from various religion background, participated in the survey undertaken in an Isla... see more
Sri Handayati,Prayitno Basuki,Sri PancaWati
This research has goal to examine and to find empirical evidence related to impact of budget participation, the understanding of RKA compiler and information asymmetry to budgeting affectiveness of Work Unit of Local Government (SKPD) in Mataram Municipal... see more