Felipe Buarque Ferreira Lima, Robson Augusto Alves Custódio, Umbelina Cravo Teixeira Lagioia

ANÁLISE DA PERCEPÇÃO DE ESTUDANTES DE CIÊNCIAS CONTÁBEIS SOBRE INVESTIMENTOS E O MERCADO DE CAPITAIS

Accounting

O presente estudo tem como objetivo analisar a percepção dos alunos de Ciências Contábeis da Universidade Federal de Pernambuco (UFPE) em relação aos...

Review:

Este estudo aborda um tema de alta relevância no contexto da formação de profissionais de Contabilidade, investigando a percepção e o nível de conheci...

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Tamires Barbosa dos Santos, Josaias Santana dos Santos, Alinie Rocha Mendes, Jéssica Ramos Gomes

IMPACTOS DA CONTABILIDADE DIGITAL

Accounting

O estudo analisou a percepção dos profissionais de contabilidade de Petrolina-PE sobre o impacto do avanço tecnológico nos serviços contábeis. Utiliza...

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Natasya Deri Liana, Gina Havieza Elmizan

Analisis Faktor Konvensional & Syariah yang Melandasi Penggunaan Akuntansi Digital di UMKM Kecamatan Perhentian Raja Kabupaten Kampar

Accounting

The use of digital accounting by micro, small, and medium enterprises (MSMEs) plays an important role in improving the efficiency and quality of finan...

Review:

This study presents a timely and relevant investigation into the factors influencing the adoption of digital accounting by Micro, Small, and Medium En...

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Atika Sukma, Rahmi Isriani

Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dalam Penyusunan Laporan Keuangan pada Toko Dzawata Trophy Pekanbaru, Riau: Perspektif Akuntansi Syariah

Accounting

The application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in preparing MSME financial statements has received...

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Fajar Hafidh Arasy, Ignatius Roni Setyawan

Evaluasi Kualitas Laporan Keuangan dan Praktik Good Corporate Governance Pada Perusahaan Teknologi yang Melayani Publik Secara Massal

Accounting

The digital economy is driving the growth of PT GoTo Gojek Tokopedia Tbk., but the company recorded significant losses post-IPO (2021-2022)...

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Aldi D. Komendangi, Mahdalena Mahdalena, Amir Lukum

THE IMPLEMENTATION OF THE ENTITY CONCEPT IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OF MARINE CAPTURE FISHERIES (A STUDY OF MR. NIKO’S MARINE CAPTURE FISHING BUSINESS IN LEMITO VILLAGE, LEMITO DISTRICT, POHUWATO REGENCY)

Accounting

This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries se...

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Nita Andriyani Budiman, Arina Zulfa Oktaviani, Zamrud Mirah Delima

FaktorFaktor yang Mempengaruhi Penghindaran Pajak dengan Komisaris Independen sebagai Pemoderasi

Accounting

This study examines the impact of multinationality, tax havens, and thin capitalization on tax avoidance, with an independent commissioner...

Review:

This study meticulously investigates the influence of multinationality, tax havens, and thin capitalization on tax avoidance within Indonesian primary...

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Romana Salsabiila Roseid

Pengaruh Implementasi EBilling Dan EFiling Terhadap Kepatuhan Wajib Pajak Dengan Taxation Knowledge Sebagai Variabel Moderasi

Accounting

The purpose of this study was to examine the effect of e-Billing and e-Filing implementation on Taxation payer compliance with Taxation Kno...

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Rizka Mukhlisiah, Dini Azzyati Aprilia, Dimas Prayogo Agung Kuncoro, Graciella Clara Wijaya

Survei Analisis Kualitas Pembukuan Studi Desa Pemerintah Kota Tangerang Kabupaten

Accounting

Penelitian ini berfokus pada penilaian kualitas pembukuan dari pemerintah desa di Kecamatan Kota Tangerang. Kualitas pembukuan harus tetap...

Review:

Penelitian ini, berjudul "Survei Analisis Kualitas Pembukuan Studi Desa Pemerintah Kota Tangerang Kabupaten," bertujuan untuk mengevaluasi kualitas pe...

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Suci Rahmawati, Dini Nuraeni, Wulan Permata Sari

Analisis Penerapan PSAK No. 16 terhadap Perlakuan Akuntansi Aset Tetap pada PT Unilever Indonesia Tbk Tahun 2025

Accounting

Aset tetap merupakan komponen utama dalam menopang operasional perusahaan manufaktur. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi...

Review:

The paper, "Analisis Penerapan PSAK No. 16 terhadap Perlakuan Akuntansi Aset Tetap pada PT Unilever Indonesia Tbk Tahun 2025," undertakes a relevant e...

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