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Showing 1–20 of
143 results
Wangsit Supeno
Journal article
The impact of the Covid-19 pandemic is strongly felt for the Rural Banks (or BPR) industry operating in South Kalimantan province. This study is a case study of BPR Kota Baru operating in South Kalima...
Heince R. N. Wokas, David P. E. Saerang, Jantje J. Tinangon, Ivonne S. Saerang
The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing perfor...
Yudith Pius Stevan Kaunang
Government Regulation (or Peraturan Pemerintah-PP) Number 58 of year 2005 concerns Regional Financial Management and Regulation of the Minister of Home Affairs (or Permendagri) Number 13 of 2006 conce...
Nirina Tahir, Asrudin Hormati, Zainuddin Zainuddin
This study is designed based on problems related to debt policy. The debt policy in every company has a direct effect on the financial position. The use of debt that which too high provides great risk...
Reply Gara
Corporate social responsibility or later abbreviated to CSR has become a trend and a hot topic that is widely discussed in Indonesia. Business practices in the past that tended to have a negative impa...
Ardiani Ika Sulistyawati, Aprih Santoso, Liana Rokhawati
This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies ...
Dian Widiyati, Neneng Hasanah
The purpose of this study is to analyze the factors that influence the use of e-money. The type of study is a quantitative method questionnaires distributed in soft copy (Google Form). The samples inc...
Renly Sondakh
Firms that go public have a target to increase the value of their firm, because the value of the firm is an attractive factor for investors to call their capital. Firm value is a financial indicator b...
Swingly Kellen Sumarau
The main objective of company is maximizing company value or wealth for stockholders. The company also could showing value assets owned by company. More and more high value company then more and more ...
Rezky Febriendy Darise
Fraud is an action taken intentionally and it is done for personal or other people's purposes, where the action has caused harm to certain parties or certain institutions. Misstatements contained in f...
Larey Wahongan
This study aims to analyze the effect of financial performance and corporate social responsibility (CSR) on the value of the company at banks listed on the Indonesia Stock Exchange for the period 2013...
Heince Rudy Nicky Wokas, Natalia Y. T. Gerungai
Budgeting based on performance is the answer to use as a tool for measuring and accounting for government performance. It is a method of budgeting for management to link any funding outlined in activi...
David Paul Elia Saerang, Heince R. N. Wokas, Robby J. Kumaat, Christian Datu
This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial ...
Ventje Ilat, Novi Swandari Budiarso, Heince Rudy Nicky Wokas
Even though there are many issues surrounding dividend policy, dividend remains one of the main goals for investors to achieve. The aim of this study is to find out determinants of dividend policy in ...
Novi Swandari Budiarso
This study explores the way in which intellectual capital characteristics contribute towards a competitive advantage to public sector firms, particularly–State Owned Enterprises (SOEs) in Indonesia. T...
Hantono Hantono
This study aims to detect the financial distress on consumer goods companies listing on the Indonesia Stock Exchange 2013-2017 by using altman score, grover score, springate score, zmijewski score.The...
Mohammad Syafriel
The aim of this study is to confirm the attributes of personal taxpayer's compliance in Indonesia. The attributes of personal taxpayer's compliance proposed in this research are: awareness, knowledge,...
Yuvita M. F. Goni, Novi Swandari Budiarso
Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hour...
Riri I. C. Lumikis, Ventje Ilat
Value Added Tax (VAT) is a tax imposed at the time the company makes a purchase on Taxable Goods (BKP) / Taxable Services (JKP) charged from the Tax Imposition Basis (DPP). Every purchase of goods to ...
Jesella Lourina Makaluas, Winston Pontoh
The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are r...