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ISSN: 1411-6227    frecuency : 4   format : Electrónica


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Volume 20 Number Vol 20, No 1: January 2019 Year 2019

9 articles in this issue 

Tri Priyatmo,Rusdi Akbar

This research aims to analyse the prospect of implementing Activity-Based Costing (ABC) at governmental organisations in Indonesia. The study aims to answer two research questions: how can we calculate the unit cost of products using the ABC method in a g... see more

Pags. 1 - 22  

Siti Rodiah,Ertambang Nahartyo

This study aims to compare the influence of transformational and transactional leadership on psychological safety. In addition, it examines the effect of psychological safety on the scope of balanced scorecard (BSC) implementation through knowledge sharin... see more

Pags. 23 - 40  

Dovi Septiari,Goedono Goedono

This study aims to test the framing effect in audit decision aid. The research employs a between-subject experimental design involving 56 undergraduate students as the sample. The dependent variable is the tendency to follow the aid recommendation which i... see more

Pags. 41 - 54  

Meita Clara Wijaya Rosa,Eko Ganis Sukoharsono,Erwin Saraswati

This research aimed to determine the criteria used by venture capital before investing in start-up companies, and the role of venture capital as a supporter of the start-up companies in Indonesia. This research is qualitative descriptive with a case study... see more

Pags. 55 - 74  

Uswatun Khasanah,Sutrisno T.,Endang Mardiati

The improvement of tax compliance in Indonesia has not resulted in increase of tax ratio of the same year. From this perspective, the researchers conducted a study on voluntary tax compliance using theory of slippery slope. This study aims to provide an e... see more

Pags. 75 - 93  

Rama Andika Thio Rahman,Gugus Irianto,Rosidi Rosidi

This research aims at analyzing the effectiveness of e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta using the CIPP (Context, Input, Process and Product) model of Stufflebeam (2003). This qualitative rese... see more

Pags. 94 - 114  

Ietje Nazaruddin

The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism. The data... see more

Pags. 115 - 129  

Ihyaul Ulum,Pratiwi Fitri Wijayanti

This study aimed to identify the practice of disclosure on intellectual capital (IC) information on the website of Muhammadiyah Universities in Indonesia. This study used the 44 websites of best Muhammadiyah universities (version 4 International Colleges ... see more

Pags. 145 - 155