7 articles in this issue
Makhdalena Makhdalena
Accounting manipulation that occurred in recent years makes accounting experts to focus on internal control issues. The experts agree that internal control is an important issue through a substance that can be given by the internal control. Internal contr... see more
R. Widdie Andriyanto,Mega Metalia
The purpose of this research is proofing empirically whether any differences the completeness level of disclosure between high-profile industry and low-profile, along with detecting to the best of the completeness level of disclosure in various company of... see more
Suryo Pratolo
Regional autonomy that has long been the aspiration of the people had been executed after successfully fought for reform. After implemented, which should be considered is whether the regional autonomy that has been running for 4 yaers really can fullfil p... see more
Alek Murtin,Mayang Darpito
This research aims at examining the effect of board's knowledge about budget and board's performance toward local expense and income budget supervision: participation of society as moderating variable. The independent variable in this research was the boa... see more
Emile Satia Darma,Rita Rita
The purpose of this research is to find out the factors affecting the financing level of sharia banks. This research uses monthly financial reports Islamic Commercial Bank Foreign Exchange 2006-2009 period as the object of research. To analyze the data us... see more
Afrizal Tahar,Maulida Zakhiya
The purposes of this research is to verify, firstly what is the Local Government Revenue (PAD) has positive impact toward regional sufficiency, and what is the General Allocation Fund (DAU) has negative impact toward regional independent. Secondly, what i... see more
Erni Suryandari,Putria Yunitha
The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization). In addition, this study also investigates whether goodw... see more