12 articles in this issue
Nahdah Fistra Karnedi,Amir Hidayatulloh
This study aims to determine the effect of taxpayer awareness, tax sactions, and tax amnesty on individual taxpayer compliance. The population in this study are individual taxpayer who dominate in Yogyakarta city. The sample in this study are an individua... see more
Devi Safitri,Sem Paulus Silalahi
Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi minat aparatur sipil negara untuk melakukan tindakan whistleblowing di SKPD Kabupaten Kuantan Sengingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan me... see more
Abdul Rohman,Rochmawati Daud,Ubaidillah Ubaidillah
Our study wants to test whether opinions, accrual levels, and accruals are influential or not on the financial performance of local governments. the use of accrual accretion using the five Healy model, Angelo, Hribar, Jones, and modification is expected t... see more
Lawe Anasta,Nengsih Nengsih
The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the l... see more
Abd. Rohman Taufiq
Standard Operational Procedure (SOP) is a guideline or reference for carrying out work duties in accordance with the functions and tools for evaluating hospital performance based on technical, administrative and procedural indicators in accordance with th... see more
Maylina Rahmad Eka Syahputri,Amrie Firmansyah
This study aims to review the implementation of accounting policies that include account receivables management and its policies as well as internal controls applied in Micro, Small and Medium Enterprises. The object used in this research is PT. XYZ engag... see more
Vera Vera,Hantono Hantono,Ike Rukmana Sari,Siti Tiffanny Guci,Linda Thomas,Angelina Lokito,Natasya Lautama
Dalam kegiatan operasionalnya, perbankan memiliki tujuan utama yaitu untuk menghimpun dana dan memberikan pinjaman tujuan penelitian ini dilakukan untuk mengetahui pengaruh rasio kecukupan modal, Loan to deposit ratio, besaran perusahaan, dan Current Rati... see more
Rista Bintara
The purpose of the research is to examine whether institutional ownership, managerial ownership, audit committee, and the size of the company has an effect on earnings management. The type of research used in this study is causal comparative research. The... see more
Juneyca Juneyca,Fellycia Fellycia,Elizabeth Elizabeth,Yuliani Yuliani,Seteffy Monica,Wenny Anggeresia Ginting,Mohd Nawi Purba
ABSTRACTThis research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange. Investment in property and real estate is still the main choice of most companies, because companies always assume that one investment... see more
Ni Luh Putu Widya Giriyani,Lucia Ari Diyani
This study aims to measure how influential the cash conversion cycle (consisting of average age of inventory, average collection period and average payment period), liquidity (proxied by current ratio) and firm size of profitability (proxied by return on ... see more
Clara Nova,Winnie Tanaka,Chelsia Alexandria,Evelyn Evelyn,Nicholas Nicholas,Teng Sauh Hwee,Hottua Samosir
Pertumbuhan dan perkembangan industry manufaktur yang semakin meningkat beberapa tahun ini membuat investor memiliki ketertarikan untuk berinvestasi. Tujuan dari penelitian ini adalah untuk meneliti pengaruh Debt to Equity Ratio, Return on Assets, Price t... see more
Siska Widia Utami
The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regressio... see more