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SIMAK  

ISSN:    frecuency : 4   format : Electrónica

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Volume 21 Number 01 Year 2023

10 articles in this issue 

Ikhwan Alparisi, Nur Aisyah, Dahrul Siregar, Riza Fanny Meutya

The purpose of this study is to analyze whether the entrepreneurial behavior of MSMEs (ministry of micro small & medium enterprises) in the Medan Kota  District is influenced by the family environment and entrepreneurship education. This study ap... see more

 

Anton Sukontjo, Erawati Kartika, Sri Kushalimah

The purpose of this study was to empirically examine the effect of Organizational Commitment, Control System, Utilization of Information Technology, and Community Participation on Village Fund Management Accountability. This research was conducted in the ... see more

 

Wihalminus Sombolayuk

This study aims to analyze the direct influence of government policies on the performance of SMEs. This research is a quantitative study using deductive methods. The number of samples is 180 SME companies in the food and beverage industry as the unit of a... see more

 

Yasril Ananta Mawardi, Tenriwaru Tenriwaru, Bahar Sinring

The purpose of this study was to determine the effect of moral obligations, service quality, tax audits and tax sanctions on personal taxpayer compliance at North Makassar Pratama Tax Service Office. The population of this research is taxpayers who are re... see more

 

Alfonsus Jantong, Lukman Lukman, Gladys Anastasia Faihu

The purpose of this study was to determine the effectiveness of the revenue management control system in improving company performance (Case Study at PT. Citra Van Titipan Kilat Makassar Branch). This study uses qualitative methods using interviews and do... see more

 

Ana Mardiana, Fransiskus Eduardus Daromes, Joshua Santoso

This study aims to examine the effect of financial performance and foreign ownership on firm value (empirical study on LQ 45 index companies in 2017-2019. Financial performance in this study is measured by Return on Equity (ROE) while firm value is measur... see more

 

Ezzi Liska Putri, Idham Lakoni, Sintia Safrianti

The value of company will continue to grow when the company takes notice on economic aspect, social, and also the environment. This research aims to know whether good corporate governance and corporate social responsibility direct effect and indirect effe... see more

 

Bernadeth Wanggetete, Marselinus Asri

This study analyze the application control of COSO Framework at CU Sauan Sibarrung. Method used on this research were observation and interview on a COSO perspective as a whole function management in CU Sauan Sibarrung. Evaluation risk adequate enough wit... see more

 

Lukman Lukman, Yakobus Kaditti Bangun, Michelle Phing Phing Fajar Philips

This study aims to examine the effect of love of money, taxation system, and tax justice on tax evasion. The case study in this research is located at KPP Pratama Makassar Barat. The population in this study is an individual taxpayer registered with the K... see more

 

Yohanny Yenny Salurerung, Marselinus Asri, Oktavianus Pasoloran

The aim of research is to test the effect of Knowledge Improvement on Corperate Performance. Using respondent data at Credit Union Sauan Sibarrung with method data collection through questionnaire for 2020 period found results study about the influence of... see more