20 articles in this issue
Komang Ayu Krisnadewi, Putu Agus Ardiana, Ni Putu Sri Yuristianti, Ni Putu Adelia Maya Pratiwi
This research explores into the comprehensive examination of resource management strategies employed by hotel managers, with a specific focus on committed resources and their impact on cost behavior. This study aims to determine the cost behavior of The R... see more
Sella Lolita, Made Mertha
Dividends are distributed as a company policy. Dividends are given to shareholders for their investments. The aim of the research is to obtain empirical evidence regarding the influence of profitability, liquidity and leverage on dividend policy. Research... see more
Ni Made Dina Andriani, I Putu Sudana
The issuance of POJK NO.51/POJK.03/2017 resulted in companies having an obligation to prepare sustainability reporting. This research aims to determine the effect of sustainability reporting on stock returns of companies indexed by IDXQ30 in 2020-2021. Th... see more
Adinda Shavina Putri Hermanto, Ni Made Adi Erawati
Taxes are levies given to the state by taxpayers and will be used solely for the benefit and welfare of society. As a tourism area, Denpasar City's original regional income cannot be separated from hotel and restaurant tax contributions. This research aim... see more
Ni Putu Ayu Astini, I Made Karya Utama
Problematic LPDs are generally identified by their poor financial performance. LPD's financial performance is seen from the effectiveness of implementing the internal control system, GCG, and tri hita karana within the organization. This research aims to ... see more
Ni Putu Ary Puspita Dewi, I Made Pande Dwiana Putra
The high or low return received from an investment will be proportional to the risk borne. Investors can reduce this risk by analyzing the factors that cause risk from information that makes the capital market react. This research aims to determine the re... see more
Anak Agung Istri Jayanti Hotama, Dewa Gede Wirama
The purpose of this study is to provide empirical evidence regarding the effect of profitability and growth on the capital structure with firm size as moderating variable. This research was conducted on non-financial companies listed on the Indonesia Stoc... see more
Lilia Pinto Cardoso Dos Santos, Eka Ardhani Sisdyani, I Gusti Ayu Made Asri Dwija Putri, I Ketut Jati
Senior employees find it difficult to understand the basics of accounting in a system that is supposed to make employees' work easier so they don't work manually. The aim of this research is to determine the influence of the use of accounting information ... see more
I Gede Bagus Dony Manuaba, Putu Ery Setiawan
Motor Vehicle Tax contributes to Regional Original Income. The aim of this research is to determine the influence of Taxpayer awareness, tax sanctions, and service quality on Taxpayer compliance in paying Motor Vehicle Tax in Badung Regency. The sample us... see more
I Wayan Gde Wahyu Purna Anggara, Ni Made Puji Andari
The impact of government regulation on the mining industry is captivating to explore, specifically the newly reformed Coal Royalty Tariff. This present research captures the market's response to two tariff policy reforms, namely the Indonesian Government ... see more
Santi Yopie, Jennifer Ilu
The occurrence of economic integration and technological progress has caused globalization to make business competitiveness increasingly tight. The level of business competition depends on investment from investors who are able to influence increased comp... see more
Ruri Saputra, Yulianti Yulianti
This study aims to examine the impact of Indonesian corporate income tax rate reduction on public companies’ tax avoidance. This study utilizes a quasi-experimental design with the difference-in-differences (DID) method to isolate the effect of corporate ... see more
I Gusti Ayu Nyoman Budiasih, Made Yenni Latrini
Currently, the hotel industry in Bali does not yet have guidelines or models for carrying out sustainability reporting, known as the Sustainability Report (SR). Based on this, it is deemed necessary to construct an SR model for hotels in Bali so that it c... see more
Ika Maherliana, Dodik Ariyanto
Fraud in financial reports can occur because there is pressure on agents, thereby encouraging them to commit fraudulent acts whose aim is to show that the company is performing well. This research aims to test the fraud pentagon theory in detecting indica... see more
I Putu Bagus Diva Aiswarya, Ni Gusti Putu Wirawati
The aim of the research is to empirically prove the influence of information technology sophistication and the technical abilities of accounting information system users on the individual performance of cooperative employees. This research was conducted a... see more
Putu Dinda Sulistia Putri, I Gusti Ngurah Agung Suaryana
This research aims to determine the effect of earnings per share on the holding period of shares with dividend per share as a moderating variable. The population in this study are companies registered in IDX30 for the 2016-2019 period. The sampling techni... see more
Ni Kadek Yani Andriyani, A.A.N.B Dwirandra
The aim of this research is to determine the moderation of asset structure and liquidity on the influence of capital structure on profitability. The location of this research was carried out at Property and Real Estate Companies Listed on the Indonesia St... see more
Ni Kadek Astri Winanti, Gayatri Gayatri
Karangasem Regency is one of 21 other regencies that has succeeded in disbursing Direct Cash Assistance from Village Funds reaching 59.7%. Manggis District is one of the sub-districts in Karangasem Regency that has disbursed Direct Village Fund Cash Assis... see more
Muhammad Bagas Rinaldi, Luh Gede Krisna Dewi
This research aims to examine the influence of love of money and idealism on accounting students' ethical perceptions with intellectual intelligence as a moderating variable. Testing was carried out on accounting students from the Accounting Study Program... see more
Putu Indy Surya Kinanti, Ni Luh Sari Widhiyani
The Village Credit Institution (LPD) is a financial institution owned by Pakraman village to manage the finances of the local village community. The increase and development of LPD is driven by information technology which is increasingly developing rapid... see more