14 articles in this issue
Ebenezer Teye Okpeyo, Alhassan Musah, Erasmus Dodzi Gakpetor
The study examined the factors that influence tax compliance by small and medium tax payers, the difference in the level of compliance between small and medium tax payers and strategies to improve tax compliance in Ghana. The study through stratified samp... see more
Martina Rut Utami, Arif Darmawan
The research examine the effect of debt to equity ratio, return on assets, return on equity, earning per share, market value added on stock prices in manufacturing companies listed in Indonesian Sharia Stock Index. The purposive sampling method is used in... see more
Vivi Novdya Limbong, Adi Irawan
Quality standart has became the fundamental parameter for the perfection of every product. Human resource is a valuable assets for the productive company that the quality standart it held should be clearly elaborated to maintain the quality and the work p... see more
Eko Febri Lusiono, Eliza Noviriani
Penelitian ini disebut sebagai proses pembebasan pendidikan akuntansi karena pendidikan akuntansi cenderung kaku dan terlalu berorientasi pada buku teks. Peneliti menyajikan sebuah metode pembelajaran yang diadaptasi dari penelitian Chabrak dan Craig (201... see more
Dwi Lestari, Ely Kartikaningdyah
The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this stud... see more
Rizki Ismaini, Hendra Gunawan
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem manajemen mutu ISO 9001 terhadap kinerja karyawan dan budaya organisasi dengan objek perusahaan manufaktur sejumlah 157 perusahaan. Penelitian ini menggunakan metode kuesioner sebagai ala... see more
Imam Mulyono, Didik Purwantoro
The Purpose of this research to evaluate and design guidelines implementation internal goverment control system in State Polytechnic of Malang. Kind of this research was descriptive using qualitative apporoach and the data that were used in this study wer... see more
Lintang Kurniawati, Nur Kholis, Hestin Mutmainah
The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 responden... see more
Riri Zelmiyanti, Eko Suwardi
This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, ... see more
Hennyta Hutapea
This study aims to examine the effect of corporate governance (CG) and corporate social responsibility (CSR) disclosure of earnings quality and firm value. Corporate governance with board diversity is measured from the aspect of age and background study o... see more
Dania Olfimarta, Seto Sulaksono Adi Wibowo
Manajemen modal kerja adalah manajemen dari aktiva lancar dan hutang lancar. Tujuan manajemen modal kerja adalah mengelola aktiva lancar dan hutang lancar sehingga diperoleh modal kerja yang layak dan menjamin tingkat likuiditas perusahaan. Penelitian ini... see more
Winanda Wahana Warga Dalam, Sinarti Sinarti
Penelitian ini bertujuan untuk mengetahui apakah kecerdasan emosional dan perilaku belajar berpengaruh terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing. Penelitian ini menggunakan data primer yang diperoleh dari responden mahasiswa Akuntans... see more
Sekar Akrom Faradiza
In carrying out business processes of a company, managers must make decisions related to business strategies. The strategy chosen by the company can be one of the typologies according to Miles & Snow namely the prospector, defender, analyzer and reactor. ... see more
Ihda Arifin Faiz, Herman Legowo
This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macro-economic level and long-term period for micro-level co... see more