31 articles in this issue
Nina Andriany Nasution
This research aims to prepare a Budget Realization Report (LRA) which includes ratios with criteria. The theory used in this research is government accounting standards and the hypothesis proposed is that income variance is unfavorable, regional independe... see more
Muh Bahri,Syaikhul Falah,Hesty Theresia Salle
This study aims to analyze tax avoidance before and during the pandemic, this study uses a quantitative approach using secondary data. The sample selection uses purposive sampling with a population of large trading sub-sector companies listed on the IDX i... see more
Rashif Yahya Anshari,Eny Kusumawati
Earnings management is a management effort to smooth profits by maximizing or minimizing profits, including smoothing profits in accordance with the intention of management's personal interests. This research aims to analyze the influence of leverage, fin... see more
Enggar Priska,Affan Nurhaq,Maya Widyana Dewi
This research aims to determine the effect of service quality on community satisfaction at the Giriroto Village Office, Boyolali City. The data analysis method used in this research is Simple Regression Analysis, t test, coefficient of determination test ... see more
LMS Kristiyanti,Timur Angin Prasetyo Putri,Desy Nur Pratiwi
This study aims to examine the effect of human resource competence, application of regional financial accounting systems and staff competence on the quality of regional financial reports. The research sample used was staff working in the Banjarsari sub- d... see more
Saifudin Saifudin,Alvina Eka Damayanti,Yulianti Yulianti
This study aims to examine the antologies in auditing and audit quality. The independent variables used in this study are audit tenure, auditor reputation, audit committee, audit fees, and company size. While the dependent variable in this study is audit ... see more
Erlinda Nur Khasanah,Sriniyati Sriniyati
The purpose of this study was to examine the effect of effort expectancy, behaviour, price value, and trust towards e-wallet’s usage continuance intention. The data used in this research was primary data collected by distributing questionnaires to student... see more
Sella Fitriana Fadhilah,Eny Kusumawati Kusumawati
Tax avoidance is one way of legally avoiding taxation by using the benefits of several loopholes in tax regulations in order to avoid paying tax, in other words carrying out transactions whose sole purpose is to avoid paying tax. This research aims to ana... see more
Diah Suciati,Dyah Pravitasari
Production costs are the total costs borne by a company in producing a product. Production costs are the basis for every company in maintaining the company so that it does not experience losses. Losses will result in the company never growing and can stop... see more
Diperhatikan Halawa,Fitriana Fitriana,Rahmat Agus Santoso
Tax spending leads to reduced tax revenue from certain taxpayers. It has been a lot to do the study of this field. The purpose of this study is to analyze the classification of tax expenditure research articles, identify topic trends in tax expenditure re... see more
Suhesti Ningsih,Intan Indah Permatasari,Rukmini Rukmini
This research is a type of quantitative research aiming at determine the effect of economic growth, local revenue and general allocation funds on capital expenditure of all sub-districts of Karanganyar district from 2018 to 2022. The data used in this res... see more
Safirah Abas,Veithzal Rivai Zainal,Azis Hakim
This research explores the factors influencing performance accountability among village fund supervisory officials in the Tulung Sub-District, Klaten Regency. These factors include locus of control (internal and external), financial motivation, and psycho... see more
Tomy Prasetia
AbstractAir pollution poses a significant threat to public health and the environment, particularly in densely populated urban areas and industrial centers. This paper explores the potential of implementing a carbon tax as a strategy to address both incom... see more
Ardyan Firdausi Mustoffa,Ika Farida Ulfah,Wijianto Wijianto
The Capital Assets Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) are alternatives used by investors to predict stock investment returns. However, until now it is still a matter of debate about the level of accuracy of the two. This research aims... see more
Christina Fransiska,Muhammad Ichsan Diarsyad
This research aims to examine the financial factors that influence Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable in Manufacturing Companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The r... see more
Anita Tri Utami,Nindita Pramuktisari
Berdasarkan hasil dan pembahasan kajian studi, dapat disimpulkan bahwa kecerdasan buatan mempunyai peranan yang signifikan terhadap perkembangan birokrasi digital di Indonesia. Salah satu isunya adalah teknis, isu lainnya adalah etika, isu ketiga adalah k... see more
Susi Astuti
The purpose of this research is to determine the factors that influence audits (audit delay). The subjects in this research are property sector companies listed on the Indonesia Stock Exchange in 208-2021. This research sample used purposive sampling. The... see more
Sumiyati Sumiyati,Muhammad Qomaruddin Ridwan,Khairiyansyah Khairiyansyah,Suhaidar Suhaidar
This research aims to explore the factors that encourage and slow down the adoption of XBRL in Indonesia, which tends to be stagnant. The results of this research are important for understanding the factors that cause stagnation in XBRL adoption in Indone... see more
Anita Nurhidayah,Nadia Putri Bremara,Maya Widyana Dewi
This research was conducted with the aim of analyzing the budget reports at the Surakarta City Education Office to see whether they have reached the level of effectiveness and efficiency. This research was conducted at the Surakarta City Education Office ... see more
Annisa' Fitri Mutmainah,Sri Laksmi Pardanawati,Wikan Budi Utami
The purpose of this study is to determine the effect of the application of accounting information systems, the quality of accounting information systems, and the complexity of tasks on employee performance. In the preparation of this study using quantitat... see more
Bambang Ahmad Indarto,Dewi Ari Ani,Arda Raditya Tantra
This research investigates the influence of leverage, independent commissioners, and capital intensity on tax avoidance practices in construction companies in Indonesia. Based on multiple linear regression analysis of data on construction companies listed... see more
Anjeli Aja,Melisa Jumatun Ulya,M. Redo Akbar,Mashabi Mashabi,Titin Agustin Nengsih
This study aims to test and analyse the effect of profitability, growth opportunity, and company age on firm value in food and beverage subsector manufacturing companies listed on the IDX in 2018-2022. The sampling method used in this study was purposive ... see more
Asesi Winda Yanti Hulu,Fitri Ana,Rachmat Agus Santoso
This research presents a comprehensive review of emerging themes in tax revenue research over the last decades through bibliometric analysis. By checking the number of publications and topic developments in the field. this research identifies emerging tre... see more
Desy Amalia Candrakusuma,Mutty Claudia Dewinda
The use of transportation services in leading urban areas, such as Surakarta, which excel in tourism, education, economy, and trade, is increasing rapidly. Transportation service companies are taking the opportunity to improve technology by creating onlin... see more
Sinta Aprilia Putri Anggraini,Levi Martantina,Diah Anugrah Sharasanti
Dearsi Department Store is an E-Commerce business in the field of fashion which was founded by individuals with a founder named Ms. Arsi. Since its inception, Dearsi Toserba has never recorded transactions and made financial reports. That way the author t... see more
Zakila Cahya Ronika,Dini Fatihatul Hidayah,Ari Febriansyah,Sultan Maulana Yunus,Ihsan Saifuljihad,Ni Putu Eka Widiastuti
Tax management, especially in companies, has a huge impact. Some taxes have facilities that can be utilized by taxpayers with certain conditions, one of which is PP No. 23/2018. Thus, the purpose of this research is to find out the tax planning scheme in ... see more
Agustina Riyanti
This study aims to examine financial distress and earnings management on financial statement fraud with audit committee as a moderating variable in the financial statement report of industrial companies listed on the Indonesia Stock Exchange in 2015-2021.... see more
Nur Rohman,Siti Alliyah
The objective of tax aggressiveness is to minimise the tax liability of a business, whether through lawful or unlawful methods. The study's overarching goal is to identify, for the years 2017–2021, any relationship between mining companies' tax aggression... see more
Marchelin Marchellin
This research examines the implementation of Slaughterhouse Retribution (RPH) in North Toraja Regency with a focus on the aspects of internal control systems in revenue collection. According to the BPK Audit Report on the Financial Statements of PEMDA Tor... see more
Edi Marjan Nasution,Marliyah Marliyah,Saparuddin Siregar
Islamic Social Finance has an important role in sharia teachings such as zakat alms and waqf. These principles have long been stated in the Koran and al-Hadith. This research discusses the concepts and principles of Islamic Social Finance contained in the... see more
Arvina Putri Ramadani,Atwal Arifin
Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak, aset tidak berwujud, profitabilitas, terhadap indikasi transfer pricing dengan tax minimization sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini yaitu Perusahaan proper... see more