Articles | Sciaria - Science Aria

Abstract: Total Quality Management (TQM) is a management concept of educational institutions oriented towards improving quality through a continuous i...

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This abstract presents a timely and relevant qualitative study exploring the application of Total Quality Management (TQM) in an Indonesian educationa...

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Sheila Silvia Permatasari, Jun Hong Chen, Kiko Armenita Julito

Analysis And Comparing The Effect Of Financial Ratios On Stock Returns Of Automotive And Components Companies Listed In Indonesia Stock Exchange And Taiwan Stock Exchange

Finance

This study aims to determine the effect of financial ratios on stock returns in automotive sector companies and components listed on the Indonesia Sto...

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This study presents a timely and relevant investigation into the impact of financial ratios on stock returns within the automotive and components sect...

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Naomi Purnamasari

Peran Coretax System dalam Mendorong Kepatuhan Wajib Pajak

Administration

Penelitian ini bertujuan untuk menganalisis peran teknologi, khususnya Coretax System, dalam meningkatkan kepatuhan wajib pajak. Dengan menggunakan me...

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The paper, "Peran Coretax System dalam Mendorong Kepatuhan Wajib Pajak," addresses a highly pertinent topic in contemporary public finance: the impact...

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Chinti Agita Mastra, Fefri Indra Arza

Pengaruh Sosialisasi SAK EMKM, Pemanfaatan Teknologi Informasi, dan Kualitas Sumber Daya Manusia Terhadap Penyusunan Laporan Keuangan (Pada UMKM Sektor Kuliner yang Terdaftar di Dinas Koperasi dan UMKM Kota Padang)

Accounting

Penelitian ini bertujuan untuk menganalisis sejauh mana pengaruh sosialisasi SAK EMKM, pemanfaatan teknologi informasi, dan kualitas sumber daya manus...

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Penelitian ini secara komprehensif mengkaji pengaruh sosialisasi SAK EMKM, pemanfaatan teknologi informasi, dan kualitas sumber daya manusia terhadap...

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Muhamad Farhan Lazuardian, Aristanti Widyaningsih, Denny Andriana

Studi Literature : Penerapan Metode Activity Based Costing (ABC) dalam Menentukan Tarif Jasa Rawat Inap pada Rumah Sakit di Indonesia

Accounting

Penelitian ini bertujuan untuk mengetahui penerapan Activity Based Costing dalam perhitungan tarif kamar untuk pelayanan jasa rawat inap pada rumah sa...

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This systematic literature review offers a valuable synthesis of studies on the application of Activity Based Costing (ABC) for determining inpatient...

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Anastasia Maong, Alfonsus Rodriques Suninono, M E Perseveranda

Analisis Pemahaman Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) (Studi Pada UMKM Di Kecamatan Oebobo Dampingan Pusat Layanan Usaha Terpadu Nusa Tenggara Timur)

Accounting

Penelitian ini bertujuan untuk mengetahui tingkat pemahaman, tingkat keselarasan pencatatan dan penyusunan laporan keuangan, dan faktor- faktor yang m...

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The submitted paper, "Analisis Pemahaman Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) (Studi Pada UMKM Di Kecam...

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Windi Prananda, Tumirin Tumirin

Pengaruh Thin Capitalization Dan Capital Intensity Terhadap Penghindaran Pajak

Finance

This study aims to analyze the influence of thin capitalization and capital intensity on tax avoidance. It focuses on multinational companies within t...

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The study "Pengaruh Thin Capitalization Dan Capital Intensity Terhadap Penghindaran Pajak" addresses a highly relevant and contemporary issue concerni...

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Sihar Tambun, Lestari Lestari

Determinan Agresivitas Pajak dengan Kualitas Audit Sebagai Pemoderasi

Accounting

This research succeeded in finding that the digital transformation variable has a negative effect and executive compensation has a positive effect on...

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The paper, titled "Determinan Agresivitas Pajak dengan Kualitas Audit Sebagai Pemoderasi," addresses a highly relevant and contemporary topic in corpo...

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Hermina Purbasari

Dampak Artificial Intelligence pada Profesi Akuntansi

Accounting

Artificial Intelligence (AI) atau kecerdasan buatan mengubah realitas bidang akuntansi dengan cara yang cepat dan memberikan manfaat diantaranya bisa...

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The article, "Dampak Artificial Intelligence pada Profesi Akuntansi," addresses a highly relevant and timely topic concerning the transformative influ...

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Kiko Armenita Julito, lailatul Maimunah

Pengaruh corporate governance dan corporate social responsibility disclosure terhadap nilai Perusahaan dengan pergerakan laba sebagai pemoderasi

Accounting

This research aims to analyze the influence of corporate governance and corporate social responsibility (CSR) disclosure on company value, with profit...

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This research undertakes an investigation into the interplay between corporate governance (CG), corporate social responsibility (CSR) disclosure, and...