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Volume 11 Number 2 Year 2020

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

Pags. 100 - 109  

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

Pags. 110 - 116  

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

Pags. 117 - 128  

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

Pags. 129 - 136  

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

Pags. 137 - 147  

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

Pags. 148 - 154  

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

Pags. 155 - 163  

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

Pags. 164 - 169  

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

Pags. 170 - 178  

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

Pags. 179 - 189  

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

Pags. 190 - 196