Fredrik Bastian Kawani, Novi Maryam Lempao, Feliks Arfid Guampe

Bridging Psak 69 And Smallholder Plantation Accounting: Fair Value Constraints And Simplified Reporting

Accounting

The gap between PSAK 69, which requires biological assets to be measured using fair value, and accounting practices in Indonesian smallholder plantati...

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Kinanti Ranum Falina, Retno Yuni Nur Susilowati

The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance

Accounting

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among minin...

Review:

This study addresses a highly pertinent and complex issue at the intersection of corporate governance, ethics, and public finance: the relationship be...

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Yohanes Sri Guntur, Maria Goretti Kentris Indarti, Pancawati Hardiningsih, Jacobus Widiatmoko

Do Ethical Standards Matter? Evidence on Auditor Behavior and Audit Quality

Accounting

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and...

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Vesti Warohmah, Rosyid Nur Anggara Putra

Pengaruh Struktur Kepemilikan dan Income Smoothing pada Keinformatifan Laba Akuntansi

Accounting

Angka akuntansi di pasar negara berkembang kurang informatif tentang nilai ekonomi perusahaan dibandingkan dengan angka di negara maju. Seh...

Review:

This paper addresses a crucial and timely topic concerning the informativeness of accounting earnings, an issue particularly pertinent in emerging mar...

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Firda Nur Hidayah, Rosyid Nur Anggara Putra

Pengaruh Intellectual Capital, Leverage, Kebijakan Dividen, dan Kualitas Audit Terhadap Earnings Management dengan Profitabilitas sebagai Variabel Moderasi

Accounting

Earnings management actions can occur in large and small companies, in financial and non-financial companies. Earnings management can occur...

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Khusnul Melianta, Indria Puspitasari Lenap

Perception of Non-Muslim Accounting Students towards Sharia Accounting Courses at the University of Mataram

Accounting

This study aims to determine the perception of non-Muslim accounting students towards the Sharia Accounting course. This study uses a qualitative meth...

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Futri Ayu Wulandari, Nur Ariyandani, Dian Rahmayanti Rivai, Irawati Irawati, Rahmat Ghazali

Integration of Green Accounting to Enhance the Value Added of Micro, Small, and Medium Enterprises In Majene

Accounting

This study explores the integration of green accounting as a source of value creation for Micro, Small, and Medium Enterprises (MSMEs) in Majene, West...

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Yulia Yunita Yusuf, Adriansyah

LITERASI AKUNTANSI KEBERLANJUTAN DALAM MENINGKATKAN KESADARAN SOSIAL DAN LINGKUNGAN: TINJAUAN LITERATUR TERSTRUKTUR

Accounting

Perkembangan isu keberlanjutan menuntut akuntansi tidak hanya dipahami sebagai proses pencatatan transaksi keuangan, tetapi juga sebagai sarana pertan...

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Frangky Yosua Sitorus, Adinda Rajagukguk

Pengaruh Literasi Akuntansi, Literasi Ekonomi dan Digitalisasi Perpajakan Terhadap Niat Patuh Calon Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Pemoderasi

Accounting

Penelitian ini tentang “Pengaruh Literasi Akuntansi, Literasi Ekonomi dan Digitalisasi Perpajakan terhadap Niat Patuh Calon Wajib Pajak dengan Pengeta...

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Mahendra Purnama, Sari Rusmita, Khristina Yunita, Nina Febriana Dosinta

Analisis Financial Distress pada Perusahaan Jasa Service Alat Berat: Studi Kasus Tiga Perusahaan Baru di Kalimantan Barat

Accounting

Penelitian ini bertujuan untuk menganalisis penyebab financial distress pada tiga perusahaan jasa service alat berat di Kalimantan Barat dengan pendek...

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