8 articles in this issue
Dendy Syaiful Akbar,Yat Rospia Brata,Elin Herlina,Benny Prawiranegara,Faizal Haris Eko Prabowo
The purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used i... see more
Jumaiyah Jumaiyah,Wahidullah Wahidullah
The purpose of this study is to find out how the village fund management incurred in 2016, and also what does the new leader do to improve the village performance. The method in this study is phenomenological qualitative by collecting measurement data, in... see more
Ilham Maulana Saud,Bustanul Ashar,Peni Nugraheni
This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-ba... see more
Bassem Ismail,Hamidah Hamidah
In this paper, I explore the emphasis of the fraud triangle as a salutary model for practitioner to extract fraud. This paper is anchored through psychology and religious theories, and is propped with prove from holy books. The findings point out that the... see more
Deseria Wijayanti,Agung Praptapa,Bambang Setyobudi Irianto
Micro, Small and Medium Enterprises (MSMEs) is one of the economic activities conducted by most people in Indonesia. MSMEs have an important role in helping the development of the economy in Indonesia. However MSMEs is one of the important factors in econ... see more
Hafiez Sofyani
Roughly 17 years have passed since the first article on zakat accounting was written by Harahap and Yusuf (2002). Until 2019 today, the average accounting zakat articles published in accredited journals ranking 2 and 3 are only 1.53 per year. This indicat... see more
Syarif Syahrir Malle,Alimudidin Alimudidin,Nirwana Nirwana
This research is motivated by a "unique" phenomenon from of the role of the profession internal auditors. For Internal auditors of Internal Control Unit (SPI) in a non-profit organization, especially in an Higher Education Institution, the uniquenes... see more
Harti Budi yanti,Hasnawati Hasnawati,Dwi Fitri Puspa,Christina Dwi Astuti
This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of ... see more