5 articles in this issue
Etty M. Nasser
The objective of this research is to identify whether there is a significant difference between performance of state owned bank s and private banks. The mea-sure of performance is based on financial ratios CAMEL, which consist of CAR as represent of Capit... see more
Murtanto Murtanto,Marini Marini
This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men... see more
Indriasari Kusumadewi
User participation in information system considered as an essential key to system success. This research suggested that user expertise will effect user participa-tion in information system development and user participation is pot having direct rule to sy... see more
Bambang Triadji
Reform era demands a clean state administration that frees from corruption, collusion, and nepotism. As such, BPK-RI, which is established on UUD 1945 has its ow function in auditing the accountability of the state financial management, has to optimize it... see more
Sukrisno Agoes
The need of the user of financial report on the financial information that is free from information risk, can only be fulfilled through auditing of the financial report, by the independent public accountant. In the level of either national or intemational... see more