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Volume 20 Number 3 Year 2010

7 articles in this issue 

Maat Pono

This research assesment about strategy of core competence development industryTojo Regency Una-Una in Sulawesi Middle of.This research in background overshadow that industry competitive ability in areadetermined by correct strategy for development of indu... see more

 

Wardis Girsang

Poverty is still a crucial problem in Indonesia, although the number tends todecrease, about 39 million people in 2006 and 33 million in 2008. Most of poorpeople live in rural areas particularly food crop farmer households. Strategy toreduce poverty like ... see more

 

Mediaty .

This research aims to find out the influence of budget arrangement participationand leadership style towards officials’ performance of local government of SouthSulawesi Province. The population was the officials whose level was the same asunit heads and s... see more

 

Ika Atma Kurniawanti

Most professionals in internal control, risk management and other similar bailiwickshave agreed that Enterprise Risk Management discourses would’ve invariablyreferred to what the COSO had produced recently: the framework underlying ERM.But this paper take... see more

 

Lilis Ardini

The purpose of this research is to research the influence of competency level andauditor independency to the audit quality resulted. Competency and independencyare two characteristics that must be have by the auditor. This research also tries toresearch h... see more

 

I Made Narsa

Auditors faces two gaps in terms of perspectives, they are auditors’ perspectivefrom the existence of public expectations gap and evaluators’ perspective due tothe difference of time of differences faced by auditors and evaluators. The publicaccountant pr... see more

 

Basuki .,I Gede Cahyadi

A new global economy now is emerging to confront business enterprises withextraordinary threats to their survival, coupled with unprecedented opportunitiesfor growth and profits. In this new global economy, no market is forever safe fromforeign competitio... see more