Jurnal Akuntansi dan Investasi  

Harjanti Widiastuti

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Virginia Nur Rahmanti

This research aimed to know awareness of teachers (lecturers) specifically on subject of Financial Accounting including recognition, measurement, and reporting of “interest”. Muslims believe that interest is forbidden as riba. Indeed, the practice of inte... see more

Dwi Prihatni Amrih Rahayuningtyas,Eka Triana

This study aims to examine the factors that affect the disclosure of intellectual capital on universities in Indonesia, and how the influence of intellectual capital disclosures on the competitiveness of higher education internationally. This study uses 3... see more

Mahardhika Kurniawati,Rizal Yaya

The objective of this research is obtain empirical evidence about the effect of commissioner board size, commisioner board independence, audit committee size, profitability, and the environmental performance on Islamic Social Reporting (ISR) of companies ... see more

Finta Munti,Heru Fahlevi

The purpose of this study is to investigate the determinants of Village Financial Management Performance in Gandapura village in the District of Bireuen - Aceh. The tested variables are village officers’ capacity, financial reporting compliance and superv... see more

Ihsan Hadi,Lilik Handajani,Alamsyah Alamsyah

This study aims to examine and find the empirical evidence the effects of Competence, Independense, Obedience Pressure and Internal control System on the quality of the examination results of the internal auditor. Samples were either internal auditor Func... see more

Muhammad Harry Krishna Mulia,Rahmat Febrianto,Rayna Kartika

The purpose of this research was to examine the influence of individual morality and internal control on accounting fraud at students majoring in accounting. The research method in this study is an experimental method using a full factorial experimental d... see more

Nashirotun Nisa Nurharjanti

The purpose of this study was to test whether the variable quality of the procurement committee of goods/services, quality of the patners goods/ services, systems and procedures for procurement of goods/services, ethical procurement of goods/services, env... see more

Bima Cinintya Pratama,Hardiyanto Wibowo

At the end of 2015, the Association of Southeast Asian Nations (ASEAN) brought into being the ASEAN Economic Community (AEC). Due to the AEC, the firms in ASEAN should utilize their resources more effectively and efficiently, so that the firms can survive... see more

Ratna Asih Wulandari,Dedye Priyo Wibowo,Surati Surati,Rr. Sri Pancawati Martiningsih

Integrated Financial Management Information System (IFMIS) is designed to improve accountability, transparency, and efficiency of the government financial management. The core of IFMIS in Indonesia is SPAN (Sistem Perbendaharaan dan Anggaran Negara). SPAN... see more