11 articles in this issue
Rally Ferry Agusta, Shinta Wahyu Hati
This research discuss the calculation of liquidity, solvency and profitability ratios. The liquidity ratio is the ratio that describes the company's ability to meet short-term liabilities, solvency ratio is the ratio that describes the company's ability t... see more
Eka Putra Pratama, Arif Darmawan
This study aims to determine the effect of company performance proxied with ROA, Sales Growth, Firm Size, Firm Age, Assets Tangibility, Operating Cash Flow and Leverage to Working Capital Needs (WCR). The data used are secondary data of manufacturing comp... see more
Retnoningrum Hidayah, Sukirman Sukirman, Dhini Suryandari, Rita Rahayu
Implementation of risk management applies not only to companies but also to universities. However, the implementation of risk management to universities is still limited and still needs improvement. This limitation is due to the absence of special units i... see more
Hastuti Hastuti, Sholihati Amalia, Sumiyati Sumiyati
Kinerja organisasi harus senantiasa dievaluasi. Evaluasi kinerja organisasi dengan pendekatan tradisonal lebih menitikberatkan pada unsur keuangan saja. Hal ini dianggap tidak komprehensif dan tidak dapat mewakili kinerja organisasi secara keseluruhan. Pe... see more
Dwi Kartikasari
Di era persaingan pendidikan tinggi yang ketat, berbagai strategi dicanangkan oleh manajemen perguruan tinggi bukan hanya sekedar memastikan keberlangsungannya di masa mendatang, namun juga meningkatkan reputasinya di tingkat nasional dan internasional. S... see more
Irsutami Irsutami, Sinarti Sinarti, Jessica Olifia
Tujuan dari penelitian ini adalah untuk melakukan perancangan sistem pengendalian internal yang berbasis Committee of Sponsoring Organizations (COSO) pada Program Studi Akuntansi Manajerial pada Jurusan Manajemen Bisnis di Politeknik Negeri Batam. Pengump... see more
Mukhlis Mukhlis, Supriyadi Supriyadi
Penelitian ini membahas desain sistem manajemen risiko yang dapat diterapkan pada Perguruan Tinggi Negeri Badan Hukum (PTN BH) dengan studi kasus pada Universitas Gadjah Mada (UGM). Penelitian ini menggunakan metode kualitatif deskriptif dengan studi kasu... see more
Nana Nofianti, Abdul Fatah, Novita Tirtasari
This study aimed to analyze the influence of voluntary discloure on financial performance with cost of capital as an intervening variable. Voluntary disclosure is measured by an index, financial performance in proksikan with Return on Asset and cost of ca... see more
Iwan Awaludin, Harry Suharman, Fury Khristianty Fitriyah
Penelitian ini bertujuan untuk membuktikan dan menjelaskan pengaruh positif intellectual capital dan penerapan prinsip good governance terhadap penerapan manajemen aset tetap. Unit analisis penelitian ini adalah Kantor Kementerian Agama Kabupaten/Kota dan... see more
Gita Arasy Harwida, Mohamad Djasuli, Sujatmiko Wibowo
Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state ow... see more
Endah Setya Octaviani, Hendra Gunawan
This study aims to determine the effect of perveived risk on consumer online shopping behavior of fashion product. The significant difference presented are the product category, using the category of fashion product as the most demand category by consumer... see more