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Volume 12 Number 4 Year 2015

15 articles in this issue 

Asbi Amin

The purpose of this study was to analyze the influence of cash turnover, inventory turnover and sales growth  turnaround company to return on assets (ROA) at a food and beverage company. Population of this research is the food and beverage companies ... see more

 

Hariyanti Hariyanti

This study aimed to analyze the company's performance before and after the merger are listed on the Indonesia Stock Exchange. Financial performance is measured using financial ratios, namely: current ratio, total asset turnover, debt to total assets, oper... see more

 

Indra Abadi

PT. Makassar Marmer Mulia Indah is a company engaged in manufacturing that produce marble. In order to maintain the confidence of consumers, in 2000, the company has obtained ISO 9001: 2000. The fact that it happens that the percentage of damage to marble... see more

 

Indrawan Azis, Andi Harnezia Nizela

The title of research was discussed on  November 19th , 2014 and has been approved to do research on PT. Panaikang Motor Perkasa road A.P Pettarani  number 21. The time used for this study is approximately two months. Receivables are accrued rev... see more

 

Muslimah Muslimah

National legislative program as instruments for drafting legislation is one important element in the development of the legal framework, particularly in the context of legal materials (legal substance) .it Law-making starting from planning, through nation... see more

 

Erfina Nurhayati Amir

Effectiveness of Property Tax collection in the village of Manisa Sidenreng Rappang. The background of this study is the lack of public participation in the payment of property tax. This research aims to determine the effectiveness of the implementation o... see more

 

Firman Firman

The results reveal that the value of r2 is 0,292 or (29.2%) means that the variance of the dependent variable that can be explained independent of 29.2%, while 71.8% is explained by other variables not examined in this study

 

Affandy Agusman Aris

Since 1998, the Indonesian government has introduced an approach to Strategic Management under Government Regulation No. 108/200 government has not evaluated the experience with this strategy. However, in 2009, President Yudhoyono's administration introdu... see more

 

Muh. Nasir

Legal review of advocates in doing suspension of application of warranties with arrest people (Study In The Office Peradi Gorontalo City), The Obstacles Faced Advocates In Doing Filing Request Suspension Detention With Assurance Person. The theme options ... see more

 

Ulfa Rabiyah

Influence of Tax Audit, Self Assessment System and Tax Awareness to Taxpayer Compliance In KPP Madya Makassar. This study aims to identify and analyze the partial effect of Tax Audit, the tax officer service and Tax Awareness to Taxpayer Compliance In KPP... see more

 

Ibrahim Ibrahim

This study aim to determine (1) the positive influence of independence on audit quality in the public accounting firm in Makassar, (2) Determine the influence of professionalism on audit quality in public accounting in Makassar and (3) Effect of independe... see more

 

Syaiful Syaiful

The aim of the research is to investigate the influence of service quality and sacrifice on customer perceived value and customer satisfaction on purchase intention either partially or simultaneously. The variables influencing purchase intention are servi... see more

 

Neng Indriyani

The aim of this research study to determine whether the procedure of preparation of the Budget on PT. Pos Indonesia has. While the methods of analysis used in this research is the analysis of variance, which is to know the actual results with budgeted pla... see more

 

Andi Widiawati

This research aims to identify and analyze the effects of job stress that consist of intrinsic factor in the work, the role of individuals in the organization, relationships within the work, demands from outside the organization / job on employee performa... see more

 

Silvister Saman

This study aims to find out the difference between the cash budget with cash realization of the operation of the company's operations in each budget period. The method of analysis used in this research is the analysis of variance, ie comparing planned and... see more