15 articles in this issue
MUHAMMAD SYAFIQURRAHMAN
This study analyzes the influence of Peraturan Pemerintah Nomor 46 tahun 2013, which is the government's efforts in improving the economy of Indonesia through the Micro Small and Medium Enterprises (MSMEs). Some of the conclusion obtained from this study ... see more
Karsam Karsam
The objective of this study is to analyse the influence organization culture to management control systems and its impact to dysfunctional behavior. The study was conducted on twelve (12) state-owned enterprises strategic industries (BUMNIS) in Indonesia ... see more
Eko Prasetyo
Profit is one of the information contained in the financial statements of a company that is very important for the internal and external parties to make a decision. There are three decisions taken by the financial management, namely investment decisions, ... see more
Birawani Dwi Anggraeni, Yulial Hikmah, Sandra Aulia Zanny
Accounting Studies Vocational UI begin implementing a new curriculum based on competency started the school year 2016/2017. The curriculum changes implemented in the 2016 freshmen class accounting curriculum change significantly in terms of both depth and... see more
Desi Handayani
This research aims to analyze the effect of tax planning toward equity. The data used in this research is the secondary data obtained from the financial reports of the companies listed in Indonesia Stock Exchange period 2010-2015. The sampling technique i... see more
Ely Kartikaningdyah, Resty Natalia Putri
The purpose of this research is to analyze the impact of tax avoidance and board diversity on corporate performance in the perspective of corporate governance. The research was conducted for non-financial firms listed on the Indonesia Stock Exchange perio... see more
Iin Rosini
This study examines whether the variable prior year's audit opinion and the financial condition of the going concern audit opinion on manufacturing companies. The study sample was sub sectors of food and beverages that are listed in the Indonesia Stock Ex... see more
I Wayan Karman
Auditor has responsibility to reveal the continuity of business entity on his opinion. There are two type of errors in the going concern audit opinion, that type 1 error and type 2 error. The purpose of this research is to provide empirical evidences of t... see more
Financial management of regional governments must be based on good governance goverment, that financial management is conducted transparently and accountably. Public financial management. UU No.17/2013 regulates the state finances which requires the form ... see more
Yulifati Laoli
The general objective of this study is to provide an extra input, so that the accuracy of the BPK audit report indisputable future and the results can be trusted by the public, both in terms of standard of examination and in terms of the law. The specific... see more
Dewi Sartika
The poverty alleviation programs through KJKS BMT which was launched in 2010 as listed in APBD Padang City. This research is a descriptive research which used qualitative and quantitative approach. The purpose of this research is to know about the perform... see more
Teri Teri, Wawan Darmawan
Government South Sulawesi Province has obtained WTP opinion for the four consequentive years. This research aimed to interpret the meaning of the auditor’s proper without-exception (WTP) opinion from the point of view of the understanding of the writer of... see more
Saadatut Azizi Doraini, Seto Sulaksono Adi Wibowo
Earnings information is a component of the company's financial statements are intended to assess the performance of the company. Investors' attention is often focused only on information provided by the company profits. It can give an opportunity for mana... see more
Arniati Arniati
The search process research topic is concerned for every doctoral student from all major colleges and all educational subjects. Previous studies indicate that the information literacy is a tool aids in the process of finding a research topic. This study a... see more
Hendra Gunawan, Melisa Melisa
Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the ef... see more