Antonius Anton, Khristina Yunita, Nina Febriana Dosinta

Dimensi Sosial Dan Regulasi Fiskal: Studi Kualitatif Tentang Perpajakan Di Yayasan Sosial

Accounting

This study aims to explore how the management of social foundations serving children with physical disabilities understand and manage their tax obliga...

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Ariesyarti Setiadewi, Tiolina Evi Pardede

Pengaruh Penerapan Kode Etik Akuntan Publik terhadap Kemampuan Auditor dalam Mendeteksi Fraud pada Perusahaan Asuransi: Suatu Kajian Literatur

Accounting

This study aims to analyze the influence of the implementation of the public accountant code of ethics on auditors’ ability to detect accounting fraud...

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Fany Alvionita, Tiolina Evi Pardede

Pengaruh Komite Audit Dan Tenur Audit Terhadap Integritas Laporan Keuangan (Studi Empiris Di Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

Accounting

This study aims to examine the effect of the audit committee and audit tenure on the integrity of financial statements. The audit committee is measure...

Review:

This study meticulously investigates the impact of corporate governance mechanisms, specifically the audit committee and audit tenure, on the integrit...

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Cindy Claudia Magi Diala, MN Romi A Setiawan, Nanang Bagus

Manajemen Pelaporan Keuangan Digital Melalui Sistem Keuangan Desa (SISKEUDES) Di Desa Kalisongo, Kecamatan Dau, Kabupaten Malang

Accounting

The implementation of digital financial management at the village level remains a critical issue, particularly in ensuring transparency, accountabilit...

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Handi Sutanto, Agrianti Komalasari, Ninuk Dewi Kesumaningrum

Transfer Pricing, Thin Capitalization, and Tax Haven Strategies: Do They Still Drive Tax Avoidance in the Post-AEOI Era?

Accounting

This study examines the effect of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax avoidance in manufacturin...

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Pipit Fitria, Ahmad Ali, Datice Anurahman, Muhamad Firmansyah, Siti Masripah, Idah Paridah

Penguatan Pengetahuan pada Bumdes dalam Rangka Implementasi PP No. 11 Tahun 2021 Tentang Bumdes Sebagai Peningkatan Kualitas Laporan Keuangan

Accounting

Community Service Program (PKM) by the PKM North West Java Master of Science in Accounting Team, Jenderal Soedirman University was carried out at BUMD...

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Sriyani Sriyani, Ulil Hartono, Sri Setyo Iriani, Luthfiyah Nurlaela, I Gusti Putu Asto Buditjahjanto, Rommy Mochammad Ramdhani, Salim Salim

PDIA-Assisted MYOB and Financial Statement Skills In Vocational Education

Accounting

This study examines the effect of the Problem-Driven Iterative Adaptation (PDIA) approach assisted by Mind Your Own Business (MYOB) software on studen...

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Nikke Yusnita, Nana Umdiana, Kodriyah

Kapital, Krisis, Dan Koneksi: Faktor Penentu Tax Avoidance Pada Industri Manufaktur Di Indonesia

Accounting

Penelitian ini bertujuan untuk menguji pengaruh financial distress, capital intensity, dan koneksi politik terhadap praktik tax avoidance p...

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Nana Umdiana, Rani Mulyasari

Apakah Manajemen Laba Mempengaruhi Perencanaan Pajak Dan Earning Pressure

Accounting

Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan earning pressure terhadap manajemen laba pada perusahaan yang terd...

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Simone de Fátima Nunes, Theodora Gabriela C. de Souza Oliveira

Performance and institutional adaptation of accounting firms in Foz do Iguaçu, Brazil, amid the COVID-19 pandemic: A multi-case study

Accounting

This study aimed to investigate the adaptation processes of accounting firms during the COVID-19 pandemic in the municipality of Foz do Igu...

Review:

This study offers a timely and relevant investigation into the institutional adaptation and performance of accounting firms in Foz do Iguaçu, Brazil,...

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