12 articles in this issue
Ari Susanti Indraswari,Unti Ludigdo,Ari Kamayanti
AbstractThe study aimed at examining several reasons of the Pandalungan auditees rejection to female auditors from the cultural side of Pandalungan. This study applied a qualitative approach with a model case study and interview as the data collection tec... see more
Novrys Suhardianto,Hendriyat Surgandhi
AbstractThe aim of this research is to respond towards the issues about accountability practices in the Himpunan Mahasiswa Akuntansi (HMA) as an Accounting Students Association and the rationale behind carrying out the practice of its accountability... see more
Nurul Aisyah Rachmawati
AbstractThe purpose of this research is to analyze the effect of book-tax conformity (BTC) on earning persistence and accrual persistence. This study uses unbalanced panel data of manufacturing companies listed in Indonesia Stock Exchange during 2006-2011... see more
Arif Widyatama,Maria Yanida
AbstractThis study aims to determine the depth of SMEs understanding towards accountability that embodied in the financial statements. This is important since the financial statements must be reported as part of accountability to external parties. This re... see more
Rovila El Maghviroh,Supriyati -
AbstractThis study aims to create a sustainable evaluation design that can be used as a feedback to assess the financial and non-financial performance of the SMEs after exhibition and to assess the non-financial performance of the Exhibition Organiser. Th... see more
Evada - Dewata,Yuliana Sari,Eka Jumarni Fithri
AbstractThis study aimed to assess the effect of managerial ownership and institutional ownership of the capital structure and the implications for corporate earnings persistence. The research sample consist of 60 companies during the period 2012 to 2014 ... see more
Jaswadi -
AbstractThe purpose of this study is to investigate a knowledge base for the implementation of good corporate governance in SMEs sectorand identify a special governance provision that need to be addressed over the implementation of good corporate governan... see more
Defia Nurbatin
AbstractThe aims of this research was to conduct a developmnet research model to design an Standard Operating Procedure (SOP) at Rayanet Surabaya. This research uses the model of Borg and Gall (1983). The research phase starting from problem identifi... see more