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
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
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
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
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
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
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
Firda Ayu Amalia,Sutrisno Sutrisno,Zaki Baridwan
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