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Volume 23 Number 3 Year 2013

8 articles in this issue 

Ahmad Rizki Sridadi

The purpose of this paper presentation is to examine the development of definitions , sources and thecontribution of the keunggulan kompetitif berkelanjutan ( KKB ). KKB is discussed in this paper rests on thescope of strategic management disciplines . Th... see more

 

Agunan P Samosir

Budget a dilemma in fertilizer subsidies. Almost every year, the actual subsidy payments exceed the budgetedlimit. This results in an underpayment Government a fertilizer subsidy allocation. One cause actual paymentceiling is greater than the cost of sale... see more

 

Anita Roosmawarni,Soekarnoto .

Within the framework of regional economic development goals needed policy development based on regionalcharacteristics (endogenous development), by exploiting the potential of local resources. Identification ofpotential economic sectors (base) is needed f... see more

 

Okta S. Hartadinata,Heru Tjaraka

This research aims to prove the effect of managerial ownership, debt policy, and firm size on tax aggressivenesscompanies listed in Indonesia Stock Exchange in the period2008-2010. The selection ofmanufacturingcompanyas ansubject of studyoptionsin linewit... see more

 

Heidy Ardian Tanjung,H. Basuki

The company changed its business based on labor (labor-based-business) to businesses based on knowledge(knowledge based-business). Any changes in business processes, give rise to a new understanding of theproduction process, the role of consumers, and als... see more

 

Octaviana Arisinta

Public accounting profession is a profession of public trust, as a public accountant is responsible for raising thelevel of reliability of the financial statements of the company, so that the public obtain information reliablefinancial reporting as a basi... see more

 

Muchammad Saifuddin

Global marketing strategy must be carried out by the company to penetrate the global market. In order to createstrong brand awareness, positive, and consistent in the global markets, it is necessary that global advertising.Global endorser believed to over... see more

 

Eka Lestari Hafqi Putri

Indonesian bond market developments indicate significant movement . This should increase the demand forbonds from investors , however, based on a survey found a decline in the demand for bonds in 2012 . This studyuses the yield spread as one of the indica... see more