20 articles in this issue
Farach Aliyyah Putri Suryadie, Lutfi Lutfi
Financial well-being is a problem for society in Indonesia today as reflected in the increasing poverty rate in 2021. The study intends to explore the determinants of financial well-being which include internal locus of control, financial experience, fina... see more
Ayu Mirah Suryani, Naniek Noviari
The announcement of the Luxury Goods Value Added Tax Incentive policy (PPnBM) is an economic phenomenon that is used in studying capital market reactions. The research aims to empirically examine whether or not there is a significant abnormal return and t... see more
Agus Lukman Nurhakim, Puji Harto
Fraudulent financial statements, especially in State-Owned Enterprises (BUMN) companies, is a criminal act of corruption with a very large level of financial losses. The research aims to test the pentagon fraud theory in detecting fraudulent financial sta... see more
Meidy Dwi Larasati, Yanis Ulul Az'mi
Corporate social responsibility can be used as a company's self-defense if the company performs earnings management because it can protect the company's image reputation. The research aims to examine the effect of Corporate Social Responsibility on earnin... see more
Ni Kadek Mega Cahya Puspita, Ni Made Dwi Ratnadi
The aim of the study was to test empirically the influence of village apparatus competence, internal control systems and internal locus of control on fraud prevention in managing village funds. The research was conducted in 23 villages in Gianyar Regency,... see more
Yolanda Suci Widyasanti, Fauzan Misra
This study aims to examine the effect of the government's internal control system, organizational commitment and organizational culture on good government governance with local government performance as an intervening variable. The research was conducted ... see more
Ni Wayan Dina Sumantari, Gede Juliarsa
The research objective was to determine the effect of the effectiveness of accounting information systems, organizational culture on employee performance with incentives, motivation as a moderating variable. The sampling method used was nonprobability sam... see more
Ahmad Alfiyan, Fadlil Abdani
The Covid-19 outbreak has hit various sectors of the economy, such as the capital market. The decline in IHSG made the number of investors increase to 15.96%. However, the increase in the number of investors is not supported by good financial literacy and... see more
I Gusti Ayu Diah Paramitha, P. D'Yan Yaniartha Sukartha
Accounting Profession Education (PPAk) is the choice of further education level for bachelor of economics majoring in accounting for a career as a professional accountant. The aim of this research is to empirically examine the effect of gender, family env... see more
Dita Amalia, Rossje V. Suryaputri
The aim of this study is to empirically examine the effect of the proportion of independent commissioners, audit committees, Islamic Social Reporting (ISR) and fixed asset intensity on tax aggressiveness with bank size and profitability as control variabl... see more
Desak Made Kemarayanthi, I Wayan Ramantha
Auditor performance is the ability of an auditor to produce financial audits within a certain period of time. Professional audit services that are independent, adhere to professional ethics and have high integrity are needed to get good auditor performanc... see more
Resi Ariyasa Qadri, Ika Mutiara Khadijah, Beta Andri Anggiano Uliansyah
This research aims to foresee financial difficulties in the agricultural industry using three prominent variables: profitability, operating leverage, and liquidity insolvency, before the pandemic. The research employed the documentation technique as the m... see more
Putu Diah Septa Kristya Astagina, I Nyoman Wijana Asmara Putra
During the Covid-19 pandemic, the value of pharmaceutical companies increased while other companies didn't. This research aims to determine how profitability, liquidity, and intellectual capital influence firm value during the Covid-19 pandemic. The popul... see more
Endar Pituringsih, Prayitno Basuki, Akram Akram
This study aims to analyze the effect of human resource capability and treasurer ethics moderated by the charismatic leadership of the teacher on financial management and the implications for the accountability of Islamic boarding schools. The research wa... see more
I Ketut Jati, Anak Agung Ngurah Bagus Dwirandra, Ni Luh Sari Widhiyani, Anak Agung Ngurah Agung Kresnandra
The study aims to determine the influence of village apparatus competence on village fund management accountability moderated by contingency factors, some of which are community participation and organizational commitment. The study population was village... see more
Hilda Azalia David Mulyono, Surya Raharja
Various efforts have been made to prevent and suppress corruption. One of these efforts is by implementing an anti-corruption policy mechanism. The purpose of this study is to re-examine the factors that are thought to influence the disclosure of anti-cor... see more
Ni Nengah Lasmini, Made Ayu Jayanti Prita Utami, Putu Okta Priyana
The low knowledge of tax administration in one of the fast boat MSMEs has an impact on several things, including MSME compliance in paying taxes, the accuracy of tax calculations, and the timeliness of tax reporting. This study aims to analyze the effecti... see more
Miranti Kencana Putri, Efi Susanti
The research aims to determine and analyze the effect of environmental performance and environmental costs on company value with profitability as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-20... see more
Pande Gede Cahyana, Herkulanus Bambang Suprasto
Management of village funds is required to implement the principles of good governance and accountability. This study aims to describe the accountability of managing village funds in Peliatan Village, Gianyar. The selected informants are informants who ar... see more
Made Yessi Puspitha, Ni Nyoman Ayu Diantini
The aim of this research is to determine the ability of the Beneish M-Score model to predict fraudulent financial reporting in banking companies in Indonesia. The research was conducted on all banking companies listed on the Indonesia Stock Exchange (IDX)... see more