10 articles in this issue
Harjanti Widiastuti
Muhammad Ahyaruddin,Rusdi Akbar
This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measuremen... see more
Syah Rasad,Hermanto Hermanto,Animah Animah
The Constitutional Court overturned the calculation of levy tariff based on Nilai Jual Objek Pajak (NJOP) multiplied by 2%, so that the Regional Government in formulating the retribution levies to be guided by Pasal 151, Pasal 152 and Pasal 161, Law... see more
Eka Triana
The purpose of this research is to provide empirical evidence regarding the impacts of remuneration toward financial disclosures of Ministries/Agencies in Indonesia, performance as an intervening variable. This research is a quantitative research ut... see more
Sutaryo Sutaryo,Dedi Sinaga
This study discusses the Government Internal Control System (SPIP). The purpose of this study is to obtain empirical evidence of influence of guidance, external control, and the characteristics of Local Governments on Internal Control (SPIP) maturity of l... see more
Hendi Kristiantoro,Basuki Basuki,Zaenal Fanani
This research seeks to understand the process of institutionalization of spending review in the budgeting system in Indonesia through the perspective of new institutional theory. Spending review is a method of measuring the quality of government expenditu... see more
Tri Utami,Susyanti Susyanti
The objectives of this study are to examine the economic (perceived probability to audit and gain) and psychological (certainty, severity, social stigma, cynicism, guilty, the fairness of law) factors that influence tax compliance. The data from this stud... see more
Desi Susilawati,Fuad Rakhman
The research related to the association between structure ownership and the firm value is a discussion about corporate governance which is still has contradictory conclusion and mixed result. It indicates open question that needs empirical evidence. The i... see more
Perdana Kusuma Negara,Lilik Handajani,Lukman Effendy
This Study aims to identify factors causing the low absorption budget local government units (SKPD) especially in early year at Biro Umum Setda Provinsi Nusa Tenggara Barat. To get deeply understanding and to find objective of research, this study u... see more
Nur Laila Yuliani,Barkah Susanto
Budget participation has an important role especially in the local government. A higher motivation and commitment will created through budget participation in order improving performance. This study uses a structural equation modeling approach to investig... see more