15 articles in this issue
Adi Irawan Setiyanto, Hevi Risdiana
Tujuan penelitian ini adalah untuk mengetahui perbedaan kinerja keuangan perusahaan yang memiliki sertifikat ISO 9001:2008 dengan perusahaan yang tidak memiliki sertifikat ISO 9001:2008. Pada penelitian ini kinerja perusahaan diukur dengan Net Asset, Net ... see more
Melpa Syari Kristiani Turnip, Dwi Kartikasari
Penelitian ini bertujuan untuk mengetahui metode pengendalian persediaan yang optimal digunakan oleh CV Mamabros Servicindo Batam dengan membandingkan antara kebijakan yang telah dijalankan perusahaan dengan dua metode persediaan yaitu Economic Order Quan... see more
Marwanto Marwanto, Lewi Patabang
The research conducted by Marwanto and Patabang, Lewi was aimed to examine the judicial review strategy “Hollywood Square” application in the process of both the cost classification and cost accounting system in odd semester 2016/2017. Data obtained... see more
Wawan Darmawan
Total Quality Management (TQM) is one technique that is often used by companies in order to improve its performance.The aims of the research were to (1) determine and test whether total quality management (TQM)has positive effect on mana... see more
Imron Septiadi, Anton Robiansyah, Eddy Suranta
This research aimed to present an empirical evidence influence of earnings management, corporate governance, and corporate social responsibility disclosure on tax avoidance. Earnings management measured using model jones, corporate governance mechan... see more
Taufik Kurrohman, Ekaning Pratiwi, Andriana Andriana
This study aims to explore the perceptions of employees in government agencies regarding the effect of the effectiveness of internal control systems, compensation satisfaction, organizational culture, unethical behavior, leadership style, and law enforcem... see more
Intan Puspitarini, Amrie Firmansyah, Dian Handayani
This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 ... see more
Rizki Novriyanti Zahara, Hajan Hidayat
This study aims to identify and analyze the influence of job satisfaction and work discipline on employee performance. Approach method used for sampling is purposive... see more
Azzalia Feronicha Wianta Efendi, Seto Sulaksono Adi Wibowo
Comparison between self-capital and foreign capital structured in capital structure into an instrument used by companies to plan and take debt usage policies in maximizing profits and stock prices company. Banking in conducting&nbs... see more
Riska Urip Lestari, Danar Irianto
This study aimed to examine the effect of firm size, liquidity, financial flexibility, share growth, sale growth, business risk and profitability to capital structure. This study used secondary data from the company’s financial statements and determinan o... see more
Beby Rama Telly, Muslim Ansori
This study aims to analyze the effect of firm size and Cash Conversion Cycle on profitability at manufacturing companies listed on the Indonesia Stock Exchange which publishes financial statements for 2013-2015. Company size and&nb... see more
Muhammad Fadhill Lizaldy, Yulinda Yulinda
Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that companies could not survive. This study is aimed to investigate the effect of bankruptcy prediction model and auditor reputation on going c... see more
Ruby Ketsiama Meijer P, Hendra Gunawan
This study aims to examine the effect of enterprise resource planning implementation on the performance of manufacturing companies moderated by the size of companies listed on the IDX period 2013-2015. Company size is seen through sales and total ass... see more
Mahagiyani Mahagiyani
The high number of Usaha Kecil Menengah (UKM), Low-Middle Business, leads to increase tough competition among them. This competition requires the businessmen to improve efficien... see more
Dewi Kirowati, Qimyatussa'adah Qimyatussa'adah, Sugiharto Sugiharto
Village as a direct government in contact with the community becomes the main focus in government development, this is because most of Indonesia is in rural area. Something special President Bambang Susilo Yudhoyono ratified the new Law ... see more