105 articles in this issue
Liya Ermawati,Marheni Marheni,Yulistia Devi,Diah Mukminatul Hasimi,Citra Etika
Pasar modal dalam lingkup perekonomian di suatu negara sangat penting sebagai media investasi dan wadah penyediaan modal bagi perusahaan untuk meningkatkan aktivitas perdagangannya. Sukuk merupakan salah satu instrumen yang ada di Pasar Modal Syariah. Pa... see more
Samsul Hilal,Ainul Fitri,Liya Ermawati
KSPPS terbaik di Indonesia berada di provinsi Jawa Timur, yaitu KSPPS BMT UGT Sidogiri. Menteri koperasi dan UKM menyatakan bahwa BMT UGT Sidogiri sangat berperan penting dalam pertumbuhan PDB Koperasi secara nasional yang mencapai 4,48%. Masalah keuangan... see more
Nurhayati Nurhayati,Yulistia Devi,Ghina Ulfah Saefurrohman,Nur Wahyu Ningsih
Saham merupakan insturmen investasi yang sangat popular di era saat ini. Terlebih lagi saham dapat memberikan keuntungan yang sangat besar dibanding dengan instrumen investasi lainnya. Namun saham juga tidak terlepas dari yang namanya resiko investasi. Ol... see more
Nur Wahyu Ningsih,Arifa Kurniawan,Nanda Aulia,Raizky Rienaldy Pramasha,Ersi Sisdianto
Indonesia merupakan negara muslim terbesar di dunia, hal ini membuat seluruh Badan Pengelola Zakat di Indonesia berperan penting dalam proses penghimpunan dan pendistribusian zakat dan infaq/sedekah. Literasi dan sosialisasi yang berkelanjutan membuat mas... see more
Rahmat Fajar Ramdani,Dimas Pratomo,Ahmad Zuliansyah
This study aims to prove whether the COVID-19 pandemic has an effect on corporate earnings management behavior through an accrual approach which is analyzed through changes in discretionary values. accruals before and after the COVID-19 pandemic. The rese... see more
Fauzan Akbar Albastiah,Ersi Sisdianto
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan green accounting, dan corporate social responsibility terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan metode kuantitatif deskriptif. Obyek penelitian ini adalah Bank Umum Syari’... see more
Muhammad Arfan Harahap,Saparuddin Siregar
This study aims to explain the definition of accounting theory. In this case, it is more focused on positive accounting theory and normative accounting theory. The author uses sources from selected research journals. The conclusion of this research is tha... see more
Farhan Atha Syarif,Alfatih S. Manggabarani
This study uses quantitative methods because to determine the effect of service quality and customer satisfaction on the loyalty of KRL Commuter Line users in DKI Jakarta. KRL Commuter Line is the mainstay of transportation for DKI Jakarta residents. The ... see more
Ramdansyah Fitrah,Saparuddin Siregar
The accountant's code of ethics provides accountants with dealing with clients, the public, and other accountants. Although there is already a code of ethics that regulates the accounting profession, cases of violations of professional ethics involving ac... see more
Seto Nurwidhiyanto,Syarif Ali
This study is a quantitative study that aims to determine the impact of work motivation, career development, and flexible working hours on work dissipation at PT Karunia Mujur, Depok City. The population of this study were employees of PT Karunia Usaha Mu... see more
Selfi Afriani Gultom,Andri Soemitra
This article analyzes the role of accountability and transparency in increasing the trust of waqf institutions. Along with the development of information and science, waqf has become a financial instrument that is not only a means of improving welfare but... see more
Muhammad Iqbal,Heni Nastiti
The Honda Brio car obtained the highest car sales figure in Indonesia in 2020 but has a lower brand image than its competitors as measured by the Top Brand Index. Based on this background, this study aims to determine, prove, and analyze the effects of br... see more
Ibnu Wardani
The finance and marketing divisions have a fairly high degree of independence, but on the other hand, the two divisions must work together to get good performance. So there needs to be a decision to integrate the finance and marketing divisions because th... see more
Edy Tri Wibowo,Susilo Toto Raharjo
Bisnis wealth management atas dana nasabah premium memiliki potensi luar biasa, didukung oleh program pengampunan pajak (tax amnesty) yang masuk ke sistem perbankan, dan peringkat investasi Indonesia yang meningkat menjadi layak investasi. Penelitian ini ... see more
Dikdik Harjadi,Lili Karmela Fitriani,Nok Ayu Permata Sari
The purpose of this study was to determine the effect of Good Corporate Governance consisting of Independent Commissioners, Institutional Ownership, Managerial Ownership and the Effect of Corporate Social Responsibility on Profitability in Manufacturing c... see more
Muhamad Syafiq
Industri pariwisata menjadi sektor bisnis yang penting di Indonesia. Pariwisata dalam bentuk acara sedang marak diselenggarakan di Indonesia, karena memiliki peluang bisnis yang besar. Namun penelitian mengenai destinasi wisata mengenai suatu acara masih ... see more
Bagas Wicaksono,Sugeng Wahyudi
This paper aims to examine the effect of corporate governance on company performance. This study uses components of corporate governance, namely, independent ownership, concentrated ownership, board independence and board size as independent variables. Th... see more
Suripto Suripto,Jayadih Jayadih
This research aims to prove empirically the influence of audit quality, financial stability, and audit committee characteristics against financial statement fraud. This research was conducted in companies that are members of the LQ-45 Index listed on the ... see more
Titiek Puji Astuti,Nurul Herawati
This study aimes to analyze how tax planning affects the firm value and the moderating effect of the board of commissioners on firm value. The study has the population regristered companies in Indonesia Stock Exhange in 2011-2016. The sampling techniq... see more
Fatrika Januar,Tri Joko Prastyo,Usep Syaipudin
This study aims to provide a conceptual study of the effect of financial performance on stock returns during the Covid-19 pandemic. This is evidenced by testing the effect of Earning Per Share (EPS), Operating Cash Flow (OCF), Return On Assets (ROA), and ... see more
Lelyana Wahyuningtyas,Dyah Pravitasari
The development of information technology has a very rapid impact on the Accounting System. As in recording financial statements, which are increasingly made easier through financial bookkeeping applications on Android smartphones. The benefits of impleme... see more
I Dewa Gede Kurnia Yudhana Dwi Anggara,Renny Husniati
This research is a quantitative research with the aim of analyzing the effect of work motivation, work discipline, and work environment on employee performance at the Tangerang City Personnel and Human Resources Development Agency. BKPSDM is an agency tha... see more
Muhammad Alfian Rizky Pratama,Dwiarko Nugrohoseno
This research was conducted by researchers at PT XYZ, which is one of the companies engaged in the culinary industry in Indonesia. This research was conducted with the aim of knowing and proving the effect of work stress, work environment, and work discip... see more
Siti Salma Raudhotunnisa,Renny Husniati
This research is a quantitative study that intends to find out and prove whether there is an influence between work motivation, work stress, and quality of work life on the performance of employees at PT Sankyu Indonesia International Krakatau Steel In Si... see more
Retno Julia Rahayu,Sri Mulyantini
The purpose of this study was to determine the effect of working capital management on financial performance at the stage of the retail company's life cycle in 2011-2020. With the dependent variable is profitability. The independent variables are working ... see more
Aldian Prestya,David Adechandra Ashedica Pesudo
The purpose of this study was to examine the effect of apparatus, village government organizational commitment, and community participation on village fund accountability. This study uses mixed methods by combining two forms of research approaches, namely... see more
Purwanto Widodo,Nani Ariani,Yudi Nur Supriadi
Ketimpangan pendapatan merupakan masalah yang muncul akibat pembangunan yang mengutamakan laju pertumbuhan. Salah satu cara mengatasi ketimpangan ini adalah dengan membangun infrastruktur masif yang tersebar di seluruh wilayah sehingga akan meningkatkan k... see more
Safa'at Safa'at,Noneng R Sukatmadiredja
The purpose of present research was to investigate the Effect of Location, Promotion, and Sociality on the Buying Decision of Mutiara City Housing in Banjarbendo Village, Sidoarjo Regency, either partially or simultaneously. This study uses a quantitative... see more
Sulistyorini Sulistyorini,Ayu Nurafni Octavia,Any Setyarini
Pembiayaan murabahah merupakan salah satu jenis pembiayaan yang ada didalam industri perbankan syariah dan merupakan pembiayaan yang paling dominan di KSPPS Hudatama Cabang Semarang Barat. Hal ini dikarenakan angsuran yang ringan dan prosesnya mudah. Adap... see more
Tenripada Tenripada,Arung Gihna Mayapada,Muhammad Afdhal,Andi Ainil Mufidah Tanra,Husnul Hatimah,Muhammad Ilham Pakawaru,Indra Basir,Septian Septian
This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis techni... see more
Yulia Yulia,Rostiar Sitorus,Aruna Asista
Beras merupakan komoditas tanaman pangan pokok yang dikonsumsi oleh sebagian besar penduduk di Indonesia. Beras yang dikonsumsi oleh masyarakat baik individu, rumah tangga, maupun usaha jasa. Konsumen beras pun terdiri dari beragam kelas sosial, baik diti... see more
Anastasia Tetriani,Latersia Br Gurusinga
This study aims to examine and analyze the effect of earnings per share, capital structure and return on assets on stock prices in large and small trading sub-sector companies listed on the Indonesia stock exchange for the 2016-2020 period. The research m... see more
Frisma Novela Arisandy,Siti Maria Wardayati,Yosefa Sayekti,Alfi Arif,Warsito Warsito,Septarina Prita DS,Nining Eka Wahyuni
This study aims to discuss the theory of Firm Size and the number Boards of Directors on the Company Financial Performance through COSO Enterprise Risk Management. This research was conducted to examine the factors that can support the Company Financial P... see more
Galuh Artika Febriyanti
Financial statements are one of the sources of information used by internal and external parties of a company for decision making. These statements are audited by a public accountant, hence the presented information go through an independent assessment pr... see more
Nurul Qodriyah,Soffia Pudji Estiasih
In the current effort to alleviate poverty in Indonesia, the Kotaku program (City Without Slums) tries to play an active role in assisting the Government in dealing with this crisis. In implementing the program, Kotaku does not go directly to the communi... see more
Nor Rahma Rizka,Rika Meidiana Rahayu,Yacobus Soegiarto
One of the mechanisms to implement good corporate governance is board of directors diversity. Studies found the board of directors diversity has a positive effect on firm performance. Bhinneka Tunggal Ika philosophy is the best symbol of unity in diversit... see more
Frisca Yustin,Wikan Budi Utami,Sri Laksmi Pardanawati
This study was used to determine the effect of understanding the principles of Good Corporate Governance, internal control, organizational commitment on the performance of the government of Kateguhan Village, Palm Oil, Boyolali using quantitative data ana... see more
Tatap Maduma,Eduard Ary Binsar Naibaho
THE INFLUENCE OF TAX AVOIDANCE, LEVERAGE, AND PROFITABILITY ON COMPANY VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLESCorporate value is the main goal of every company. This research examines the relationship of tax avoidance, leverage, and profitabili... see more
Sihar Tambun,Pita Rizki Handayani
Research objectives to prove ethics of the profession management accountant as moderating variable influence over transparency of financial reports and integration of financial reports to taxpayer compliance. This type of research uses a quantitative appr... see more
Adinda Try Hidayah,Isa Anshori
Taxpayer awareness is a condition from which taxpayers know, understand and implement taxes correctly. The higher the level of awareness of taxpayers, the better understanding and implementation of taxes so as to increase tax payments. The purpose of this... see more
Muhammad Firza Alpi,Rio Febrian Sirait
Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabuptaen/kota di provinsi sumatera utara. Penelitian ini merupakan jenis penelitian asos... see more
Bela Kusuma Wardani,Sri Dwi Estiningrum
The Rural and Urban Land and Building Tax is a source of Regional Income that will later become a milestone for the development and progress of the region itself, therefore it is important to know how the effectiveness, growth rate and contribution of PBB... see more
Nuwun Priyono,Maya Maghfiroh,Chaidir Iswanaji
This research has the aim of determining the absorption of the budget as a measurement of the performance of the Regional Government, the supporting and inhibiting factors of budget absorption in the local government and to determine its impact on improvi... see more
Risnaningsih Risnaningsih,Carmelinda Venansia Du Goma,Hendrik Suhendri
The purpose of this research is to directly determine the effect of the exchange rate, company size and financial leverage on profitability in state-owned banks as partially registered on the Stock Exchange. This research uses a quantitative descriptive m... see more
Tri Wiragil Kosasih,Nugroho Heri Pramono,Fika Azmi
This study aims to analyze internal and external factors that affect financial distress at BPRs in Indonesia during the covid 19 pandemic. Internal factors studied include: non-performing loans, cost income ratio, and working capital to total assets. Whil... see more
Ainun Arizah,Khadijah Darwin,Nurul Fuada
Abstract The COVID-19 pandemic that is felt throughout the world has had a significant impact on almost all levels of society. The Indonesian government has issued various policies to maintain economic stability. MSME actors as taxpayers are required to r... see more
Annisaa Miftakhul Jannah,LMS Kristiyanti,Rukmini Rukmini
The purpose of this study was to determine the effect of product, revenue and operating costs on profits at PT. Pos Indonesia (Persero) Jongke Surakarta Branch for the 2019-2021 period, either simultaneously or partially. In this study, the researcher use... see more
Fentina Budi Nestiti,Suhesti Ningsih,Wikan Budi Utami
AbstractThis study aims to determine the effect of accountability in the financial management of village funds, village policies and community participation on community welfare. This type of research uses quantitative research. The population used is the... see more
Henny Indriati,Sri Laksmi Pardanawati,Wikan Budi Utami
The purpose of this study was to determine the awareness of taxpayers, tax sanctions, and tax service services on individual taxpayer compliance. This type of research is classified as quantitative research. The population in this study is an individual t... see more
Silfia Oknita Puspitasari,Wikan Budi Utami,Suprihati Suprihati
This study aims to determine the application of SWOT Analysis as a business development strategy for the rattan handicraft industry in Trangsan Village, Gatak District, Sukoharjo Regency. This research uses qualitative research methods with data collectio... see more
Ika Diah Purwati,Indra Lila Kusuma,Maya Widyana Dewi
AbstractThis study aims to determine the application of government accounting standards, internal control systems, and human resource competencies have a simultaneous and partial effect on the quality of financial reports. This research was conducted at B... see more
Laidiana Fauqol Ngadati Mahiro,Sri Dwi Estiningrum
This research is motivated by the phenomenon that in practice musyarakah financing products in Islamic financial institutions have not been implemented properly, there are some confusions during accounting measurement and presentation and there are still ... see more
Emi Masyitah,Eka Purnama Sari,Anggraini Syahputri,Julyanthry Julyanthry
This study aims to determine the effect of leverage, profitability and company size on tax aggressiveness. The population in this study is all companies registered in the IDX plastic and packaging sub-sector during the research period: 2016-2020. The samp... see more
Susi Sih Kusumawardhany,Yunita Kurnia Shanti
Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai analisis factor-faktor yang mempengaruhi Fraudulent Financial Statement dengan perspektif Fraud Diamond pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia ... see more
Yunita Kurnia Shanti
This study aims to examine the effect of organizational commitment and the level of fraud on the intention to do wishtle blowing with Machiavellian nature as a moderator at PT Jaya Konstruksi Manggala Pratama, Tbk. The population in this study were all pe... see more
Ariel Azzario Rachmandha,Renny Husniati
This study is a quantitative study with the aim of knowing and proving the effect of job satisfaction, career development, and work environment on turnover intention at PT XYZ. The population in this study were employees of PT XYZ with staff positions, th... see more
James Pelupessy
The Industrial Revolution 4.0 which is in line with the technological revolution requires human resources to be competent and reliable in the use of technology. These changes have greatly impacted to the work of professional auditors in the midst of a pan... see more
Muhammad Kurniawan Al Bashir Tamar,Fajar Gustiawaty Dewi,Rindu Rika Gamayuni
Employees are the main assets of an agency and have an important role in an agency, namely as thinkers, planners, and controllers of agency activities. Good employee performance is very important in supporting the smooth work that is the burden and respon... see more
Abdullah Sanduan
The purpose of this research is to know and to analyze the influence of competency and independency of the internal auditors to implementation of good corporate governance. Analytical descriptive method used in this research method. The research was cond... see more
Ali Imron,Hamidah Hamidah
This study aims to examine the effect of firm size and capital structure on the sustainability report. Firm size is measured by log total assets and capital structure is measured by the proportion of debt to capital. This research is a quantitative resear... see more
Agus Sulistiyo,Harti Budi Yanti
This study aims to examine the effect of internal control, risk management and whistleblowing system on fraud prevention. This research is a type of quantitative research, the data used in this study are primary data obtained from questionnaires, the numb... see more
Eka Sri Wahyuni
This study aims to determine the factors that affect financial distress measured using the artificial neural network method in Islamic banking in Indonesia, where this study is a quantitative study that uses a data processing tool, namely SPSS version 20.... see more
Aisha Hanif,Dina Dwi Oktavia Rini,Duwi Rahayu
The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discur... see more
Oktavima Wisdaningrum
Good governance in the management of public agencies is the result of the accountability of organizational performance. Performance accountability of government agencies is evidence of the duties of government agencies in order to account for the success ... see more
Dhian Andanarini Minar Savitri,Prihasantyo Siswo Nugroho,Ahmad Ulin Nuha
The purpose of this study is to examine and analyze gross profit, operating profit, net profit, operating cash flow, investment cash flow, financing cash flow to future cash flows in non-financial companies in the property and real estate sector listed on... see more
Indra Naufal Yuristriza
Kota Semarang tentunya Kawasan Kota Lama Semarang atau bisa disebut juga “The Little Netherland” adalah suatu situs bersejarah bukti penjajahan Negara Belanda di Kota Semarang dengan ikonnya yaitu adalah gereja blenduk yang wajib dikunjungi mengingat Kawa... see more
Lusy Lusy,Yustinus Budi Hermanto,Agung Yohanes
This study aims to test the factors that influence the quality of financial statements, on the sustainability of MSMEs. This study explains the effect of human resource competencies, the application of financial accounting standards (SAK) on the quality o... see more
Enny Istanti,Achmad Daengs GS
To maintain business continuity, a company must be able to increase profitability and performance and a good management is needed, so management has a great responsibility for the preparation and presentation of financial statements because it involves in... see more
Setiadi Alim Lim
The Covid-19 pandemic has had a huge impact on the performance of the business sector. This study examines whether there are differences in financial performance between health service provider and pharmaceutical sub-industry companies listed on the Indon... see more
Nafisah Novalia,Antin Okfitasari,Rosyid Nur Anggara Putra,Ahmad Pauyan
This study aims to obtain empirical evidence to determine the variables that affect why the taxpayer’s using tax consultants. The independent variables in this study are knowledge, tax consultant perceptions, tax sanctions, taxpayer motivation, and tax in... see more
Erica Novita Sari,Masripah -
Sources of state income come from natural resources and human resources taxes. Tax collection is the main choice as an alternative source of state financing. Taxes are contributions paid by the people to the state which are included in the state treasury ... see more
Subroto subroto,Ari Saptono,Mohammad Sofwan Effendi
Achievement of Organizational Performance for leaders is the art of leadership and strategy that depends on the capabilities, intuition, creativity and experience in optimizing human resources and available facilities. Although the infrastructure is alrea... see more
Lukmanul Hakim,Tri Widyastuti,Dwi Prastowo Darminto,Darmansyah Darmansyah
This study aims to conduct research on the determination of transfer pricing with the debt covenant as a moderator. The factors that determine transfer pricing in this study are the effective tax rate, tunneling incentive, exchange rate and good corporate... see more
Stefani Cahya Ningrum,Hadi Samanto,LMS Kristiyanti
Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh administrasi perpajakan, kesadaran dan tingkat ekonomi wajib pajak terhadap kepatuhan membayar Pajak Bumi dan Bangunan di Kecamatan Banjarsari Kota Surakarta. Penelitian ini tergolong peneliti... see more
Ardyan Firdausi Mustoffa,Titin Eka Ardiana,Andra Eka Vebriana
In Ponorogo there are still units of motorcycle that are in arrears so that tax compliance is not optimal. This study aims to determine the effect of the implementation of Samsat keliling service, taxation socialization, and tax penalties on taxpayer comp... see more
Hastin Ari Kusuma,Maya Widyana Dewi,Suhesti Ningsih
Financial distress is defined as the stage of declining financial condition of a company that begins with the inability of a company to pay off its debts, if this condition is not handled immediately and even gets worse, it will cause the company to go ba... see more
Heni Sulistyowati,Yuwita Ariessa Pravasanti,Indra Lila Kusuma
This study aims to determine the effect of budget planning, budget execution, public accountability & human resource competence on the absorption of the budget of the regional public service agency at the Puskesmas in Klaten Regency. The research meth... see more
Richard Andrew
Di era pandemi covid 19 banyak perusahaan yang tidak mau menyampaikan laporan keuangannya secara tepat waktu padahal hal itu penting untuk keberlangsungan usaha mereka.Ketepatan laporan keuangan membuat analisis yang benar dan tepat dalam memprediksi keru... see more
Ronowati Tjandra,Ratna Puji Astuti,Ivana Octaria Sopacua,Kinasih Kinasih
This article describes the results of empirical research that investigates the effect of downsizing, expenses retrenchment, and assets retrenchment on the success of corporate turnaround using firm size and free assets indicators as control variables in t... see more
In the midst of the covid 19 pandemic, many companies are experienced problems in their sales system, many company profits continued to decline until bankruptcy in implementation of activity restrictions on community activities. Therefore good internal co... see more
Erric Pamella Dhova,Muhammad Gunawan Setyadi,Suprihati Suprihati
Dividend policy is a policy in determining the use of profits earned by the company, whether to be distributed to shareholders or to be retained in the form of retained earnings for investment purposes. Company management needs to consider various factors... see more
Tsary Aristawati,Dwi Iga Luhsasi,Carolina Lita Permatasari
This study aimed to find out the difference of financial performance of banking companies whether they exist or not before and after the merger of PT Bank UOB Indonesia using risk approach (Risk-based Bank Rating). The data used in this study are secondar... see more
Khairina Nur Izzaty,Suci Atiningsih
This study aims to find empirical evidence related to the factors that influence th firms to make voluntary disclose information on the impact of Covid-19 pandemic. This research is motivated by the phenomenon of extraordinary event due to the Covid-19 pa... see more
Yasmi Nurdin,Muhammad Cahyadi
Periode 2016 hingga tahun ini (2022) penentuan upah, dilandaskan pada Peraturan Pemerintah Nomor 78 Tahun 2015. Peraturan tersebut menyebutkan bahwa penentuan upah didasarkan pada komponen laju pertumbuhan ekonomi dan produktivitas dalam satu periode. Und... see more
Richo Diana Aviyanti
The Covid-19 pandemic forces people to adapt to changes in behavior, one of which is payment behavior. Transactions with digital wallets can be considered as a physical distancing mechanism that can minimize the risk of spreading viruses. Therefore, this ... see more
Retno Indar Dwi Dhevanti,Budiyono Budiyono,Suprihati Suprihati
This study aims to examine and determine whether there is an influence of intellectual capital, profitability and debt policy on firm value. This type of research uses quantitative research methods and the data used in this study are secondary data. The p... see more
Nadhia Ratna Puspaningrum,Muhammad Hasan Ma'ruf,Johny Subarkah
This study aims to determine the effect of User Participation, Training, and Involvement on Accounting Information System Performance (Case study at Surakarta City Hall). This study uses quantitative research with primary data with data collection techniq... see more
Fitria Tidarina,Siti Maria Wardayati,Alwan Sri Kustono
This study aims to explore the complaint phenomenon from Axa Mandiri Finansial Services customer in the Jember area. This is a qualitative research with a case study approach. The research took place at the Mandiri Jember area form 2020 to 2021. Choosin... see more
Farisqie Yudha Pramukti,Yulita Setiawanta
This research was purpose to analyze the effect of liquidity, activity, and market valuation on stock price from 11 samples of the Food and Baverages sub-sector companies listed on the IDX in the period 2016-2019. The types of financial ratios analyzed ar... see more
Ibanatuz Zuhro Siamu Mubarokah,Siti Maria Wardayati,Agung Budi Sulistiyo
Banyuwangi TV performance measurement using traditional performance measurement only focuses on the financial. It has made an employee performance assessment which is commonly referred to as an Assessment manual. Manual assessment is a system of measuring... see more
LMS Kristiyanti,Mustika Ndaru Cahyani,Wikan Budi Utami
This study aims (1) to find out how much influence local taxes, regional levies and other legitimate local revenue have on regional expenditures in the province of Central Java simultaneously. (2) To find out how big the influence of local taxes on region... see more
Sinta Risma Indriyani,Hadi Samanto,Suprihati Suprihati
Abstract The purpose of this study was to determine the effect of working capital, income, operating cost, and operating cash flow on the net profit. The object of this study are companies from miscellaneous industrial sectors listed in the Indonesia Stoc... see more
Suhesti Ningsih,Selvi Puspitasari,Abdul Haris Romdhoni
This study aims to determine the effect of accountability, transparency and financial management of BOS funds on the participation of parents of students in SD Negeri 1 Bendan, Banyudono Regency. The research population was 193 parents of SD Negeri 1 Bend... see more
Intania Maharani,Desy Nur Pratiwi,Yuwita Ariessa Pravasanti
This research aims to determine the influence of management accounting strategies in increasing sales volume at PT Solo Murni. The strategies studied include management accounting information system, promotion and brand image. The type of data used in thi... see more
Hanung Triatmoko,Sri Suranta,Juliati Juliati,Trisninik Ratih Wulandari,Renata Zoraifi,Saktiana Rizki Endiramurti,Meka Sabilla Salim
This study aims to analyze the understanding of taxpayers of Micro, Small and Medium Enterprises (MSMEs) in the Karisidenan Surakarta area of the taxes provided by the government during the pandemic. Taxes have a regular end function, which means that tax... see more
Rais Dera Pua Rawi,Wisang Candra Bintari,Ramli Lewenussa,Bekti Wiji Lestari,Retno Dewi Wijiastuti,I Gusti Ayu Arista Nada Dewi
Raw material inventory is one of the important factors in carrying out a production. Shortage of raw materials will result in obstruction of the production process, while excess raw materials will result in swelling of storage costs and other costs. Throu... see more
Prihasantyo Siswo Nugroho,Panca Wahyuningsih,Siti Alliyah
The aim of this study to determine and analyze to determine and analyze the effect of accountability, transparency, and community participation on the management of village funds. The population used in this study were 10 village governments in Tahunan Di... see more
Vania Clarensia Budiono,Ari Budi Kristanto
Companies disclose internal information through various forms (e.g. numeric, text, images, audio, video) and mediums (e.g. financial statements, website, social media, press releases, etc). Numerical data have been empoyed so much for accounting and finan... see more
Juliati Juliati,Trisninik Ratih Wulandari,Arum Kusumaningdyah Adiati
This study is to determine whether there are differences in the budget, realization and absorption of regional expenditures in districts in North Sumatra and Central Java provinces. The data used in this study are 31 regencies in North Sumatra Province an... see more
Andi Asrihapsari,Vidia Ayu Satyanovi,Lina Nur Ardilla,Sri Hanggana,Sri Murni,Santoso Tri Hananto,Muhammad Syafiqurrahman,Renata Zoraifi
This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a sta... see more
Livia Ursula,Jhon Raphael Saragih
The purpose of this study is to determine the effect of Net Profit Margin and dividends on stock prices in manufacturing companies listed on the BEI 2016-2020 (sub sector food–beverage and pharmacy). This research method uses quantitative methods. This st... see more
Sri Laksmi Pardanawati
This study aims to determine the main employee payroll system at the Surakarta State Treasury Service Office and to get a further description of the employee master payroll system applicable at the Surakarta State Treasury Service Office. The method used ... see more
Nasruddin Nasruddin,Nur Wahyu Ningsih,Weny Rosilawati
The greatest development of zakat has been carried out during the development of Islam in Medina. At that time it was very varied, both in terms of purpose and form and has changed its orientation, from purely religious interests to the interests of the c... see more
Amirudin Rauf,Fathurrahman Fathurrahman,Patta Tope dan Moh,Ahlis Djirimu
This study aims to analyze the influence of the Poverty Alleviation Acceleration Program (P3K) on increasing the income of corn farmers in Paleleh District, Buol Regency, Central Sulawesi Province. This type of research is developmental studies, namely re... see more