7 articles in this issue
Alfonsa Dian Sumarna, Diah Amalia
Project Based Learning (PBL) is an instructional approach that involves students dealing with their problems by practicing in the field. The PBL is one of the choices of current learning methods in almost all scientific fields, including accounting. Based... see more
Wiwik Andriani, Rangga Putra Ananto, Eka Rosalina, Wina Nofrima Fitri, Dandi Aprila
Analysis conducted to see the extent to which a company has implemented by using financial implementation rules correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing the company's financial performance, incl... see more
Aryan Danil Mirza. BR, Fitri Mareta
Transfer pricing can cause conflicts between divisions. Therefore, this study examines how the type of leadership and compensation schemes can influence the seller's transfer price decision to obtain an equal profit—using a 2x2 factorial design experiment... see more
Dyah Metha Nurfitriasih, Dyah Febriantina Istiqomah
This study aims to determine the effect of earnings management on tax aggressiveness and corporate governance moderation in this relationship. Tax aggressiveness is measured using the Effective Tax Rate (ETR), while earnings management is measured by calc... see more
Eka Rosalina, Asratul Rahmi
This study aims to determine the effect of motivation, culture, and mental budgeting on household finance management through commitments made by homemakers aged 20-50 years, high school/vocational school education level, and not working. The population in... see more
Mega Mayasari, Irsutami Irsutami, Muhammad Irsyad Halim
This study aims to find an accurate picture of all production activities that run at the Batam State Polytechnic Teaching Factory Laboratory through system and procedure documentation whose results become the basis for designing systems and procedures and... see more
Zaky Machmuddah, Anna Sumaryati, Muchammad Syafrudin
This study aims to find empirical evidence of the role of the audit committee and audit committee activities in moderating the effect of integrated reporting on firm value. WarpPLS version 7.0 is used as an analytical tool by using a sample of manufacturi... see more