20 articles in this issue
Imam Fahrudin, I Dewa Nyoman Wiratmaja
The research objective is to examine the effect of perceptions about accounting, accounting knowledge, and technological knowledge on the application of accounting. The test was carried out on accounting students of the Accounting Study Program, Faculty o... see more
Ni Made Wirya Sri Shinta Paramita, Dodik Ariyanto
The Audit Tool and Linked Archive System (ATLAS) application is a tool that assists auditors in mastering and implementing auditing standards in channeling their professional services, so it is hoped that the audit quality will increase. The aim of this s... see more
Ni Wayan Rustiarini, Ni Putu Ika Candra Kirani, Ni Wayan Eka Purnami Asih
The phenomenon of financial restatement raises public questions regarding the effectiveness of corporate governance, particularly the role of commissioners as supervisory boards. One of the factors that influence the supervisory function is the diversity ... see more
Kadek Karya Dwi Jayanti, Ni Luh Supadmi
The research aims to find out and empirically test the effect of taxes, tunneling incentives and exchange rates on transfer pricing carried out in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling method with purposive samplin... see more
Flora Angela Ribeiro, I Made Pande Dwiana Putra
The research aims to determine the effect of work experience, education level, and training on the effectiveness of using accounting information systems in savings and loan cooperatives in South Denpasar District. The samples used were 18 cooperatives wit... see more
Andan Yunianto, MG. Fitria Harjanti, Eti Purwati, Alek Murtin
The purpose of this research is to provide empirical evidence about corporate governance mechanisms consisting of institutional ownership, the proportion of independent commissioners and audit quality that affect tax evasion with firm size as a moderating... see more
Fritz Basar Miguel Sinaga, Ni Gusti Putu Wirawati
Capital market performance is the overall cumulative performance resulting from the overall performance of each share listed and traded on the Indonesia Stock Exchange. This study aims to examine the influence of the dimensions of Good Corporate Governanc... see more
Nadia Hermawaty, I Putu Sudana
Firm value is an important indicator for investors as a consideration for investment decisions. The research aims to obtain empirical evidence of the effect of profitability, firm size and disclosure of corporate social responsibility on firm value. This ... see more
Agus Krisna Saputra, Gayatri Gayatri
The study aims to determine the effect of Loan to Deposit Ratio and Company Size on Financial Performance with Intellectual Capital as moderation. Moderating variables are variables that can strengthen or weaken the relationship between the Loan to Deposi... see more
Chyntia Susanto, Mulyani Mulyani
This study aims to examine the effect of profitability, firm size, leverage, board size, and institutional ownership on CSRD. The population of this research is research study articles published in 2018-2022 which examines the determinants of CSRD in comp... see more
Faruq Waliyulloh, Henny Triyana Hasibuan
The research objective is to identify the influence of muzakki's intention to pay zakat, these influences include accountability, transparency, and quality of service. The research was conducted at the National Amil Zakat Agency in Denpasar City, the numb... see more
Media Kusumawardani, Achmad Soediro, Fardinant Adhitama, Muhammad Farhan
This study aims to examine the role of corporate governance on fraudulent financial reporting. Research with the variables used is rarely studied, especially regarding the skills of the board of commissioners, the number of meetings and the role of women.... see more
I Gede Pradana Juniarta, I Gusti Ngurah Agung Suaryana
The research aims to determine the effect of the effectiveness of implementing accounting information systems, internal control systems, work environment on employee performance. This research was conducted at the LPD in South Kuta and Kuta Districts. The... see more
Florensia Deviana Purba, I Made Karya Utama
The aim of this research is to analyze the implementation of the cash disbursement internal control system with a focus on purchasing activities at the Ramada By Wyndham Bali Sunset Road Kuta Hotel. The analysis was carried out using a descriptive method.... see more
Nyoman Arya Adi Putra, I Wayan Suartana
Penelitian ini dilakukan dengan penelitian data deskriptif kualitatif melalui pendekatan kasus. Penelitian ini bertujuan untuk mengetahui penerapan SAK EMKM pada usaha Sami Pet Shop. Obyek penelitian ini adalah laporan keuangan UMKM Sami Pet Shop. Penelit... see more
Sudarman Ifolala Sarumaha, M. Muflik Teguh Yuli Pitoyo
As one of the management tools in private sector organizations, Activity Based Costing/Management (ABC/M) provides information and knowledge to make decisions. This study aims to propose an idea of the possibility of implementing ABC/M in government organ... see more
Ni Putu Ana Kusuma Dewi, Putu Ery Setiawan
The existence of E-commerce can help companies to expand market share at the national level and expand business across countries. This fact provides new opportunities for e-commerce as a tax object target. The research aims to examine the influence of tax... see more
Erfan Agusfiandifutra, Akram Akram, Endar Pituringsih
The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as modera... see more
Luh Gede Rai Rahayu Pradnyani, I Ketut Sujana
The number of investors in investing activities continues to increase every year, investment decision making involves knowledge, behavior, and investors' emotions. The aim of the study was to determine the effect of financial literacy, financial behavior ... see more
Ni Made Resita Purnama Dewi, Made Gede Wirakusuma, Eka Ardhani Sisdyani
The research objective is to determine the effect of digitizing tax services, tax socialization and tax complexity on taxpayer compliance with tax incentives as a moderating variable. The number of samples obtained was 384 respondents using the proportion... see more