11 articles in this issue
Alfonsa Dian Sumarna
AbstractUsing robotics and data analytics (big data) can over take clerical job (data entry, bookkeeping, compliance work). Accounting profession underestimate to technologies. Competence such as data analysis, information technology development, and lead... see more
Cok Istri Ratna Sari Dewi,Luh Putu Lusi Setyandarini Surya,Cokorda Krisna Yudha
AbstrcatThis study aims to determine the effect of training, top management support and clarity of objectives on the effectiveness of the Regional Financial Accounting System (SAKD) in Regional Implementing Organizations (OPD) in the Government of Badung ... see more
Maunatun Zulfa,Aida Nahar
AbstractThe aims of this research was to analyze the effect of interest rates, bond ratings, company size, exchange rates, bond coupons, matutity, bond liquidity, solvency, and profitability on corporate bond yields. Yields have been received by investors... see more
I Gusti Bagus Ngurah Panji Putra,Gde Deny Larasdiputra
AbstractThe purpose of this research is to examine the application of the TBLA concept in Pelaga Tourism Village, with the asparagus farming group as the research subject. This study uses a survey method and all asparagus farmer groups are used as researc... see more
I Made Purba Astakoni,Ni Putu Nursiani
AbstractThe objectives of this study are (1). (2) Analyzing the influence of firm size on profitability, (3) Analyzing the effect of capital structure on profitability, (4) Analyzing the role of capital structure variables in influencing the influence of ... see more
Ni Made Suindari,Ni Made Rai Juniariani
AbstractTo produce good performance, UMKM entrepreneurs must know how to manage their business finances. UMKM with good performance will have high competitiveness. To realize this, quality human resources are needed. In addition, in order to be able to de... see more
Ilham Ahmad Maulana
In the last 10 years the realization of tax revenue has always never reached the target. One indication is always not achieving the tax target because there is tax aggressiveness carried out by the company. Tax aggressiveness is the act of reducing income... see more
Ni Made Vita Indriyani,I Wayan Gde Yogiswara Darma Putra
This research examines the effect of Good Corporate Governance (GCG) and Culture of Tri Hita Karana as a moderating variable on the Quality of Financial Statements with the location of research at a money changer company in Badung Regency. In this researc... see more
Ni Luh Wayan Tiya Lestari,Ni Nyoman Sri Rahayu Trisna Dewi
This research aims to test the influence of understanding of accounting, the accounting information system utilization, and internal control systems on the quality of finansial statement. The grand theory used in this research is decision-usefulness theor... see more
Putu Ayu Yohana Putri,I Dewa Made Endiana
One important function of the accounting information system is internal control. The weak internal control system in several cooperatives in Payangan District also results in employees having the opportunity to commit fraud that can harm the company. Perf... see more
Retno Astuti Ningrum,Amir Hidayatulloh
This type of research is quantitative research. The population in this research is a motor vehicle taxpayer. Meanwhile, the sample in this study is a motor vehicle taxpayer in the city of Semarang. The sampling technique in this research used convience sa... see more