Gisella Tanisha, Andang Wirawan Setiabudi

STUDI KOMPARATIF PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA PADA TRANSAKSI AFILIASI JASA MANAJEMEN SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 172 TAHUN 2023

Accounting

The Indonesian government released the latest regulation regarding the arm's length principle in transactions affected by special relations...

Review:

This paper addresses a highly pertinent and timely topic concerning the implementation of the arm's length principle (ALP) in Indonesia, specifically...

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Theresia Widyawati Budiman, Rilo Pambudi

PENGARUH KEPEMILIKAN INSTITUSIONAL, DEBT COVENANT, UKURAN PERUSAHAAN, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI INDUSTRI MANUFAKTUR

Accounting

This study examines and explains the effect of institutional ownership, debt covenants, company size, and growth opportunities on accountin...

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Afia Salma, Budi Kurniawan

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2020

Accounting

The study of this research is to determine the impact  of corporate size, leverage, profitability, and sales growth on tax avoidance a...

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Twella Marchi Gotami Soemaryo, Andi Aditya Hardinto

Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM

Accounting

This study examines the impact of education level, accounting comprehension, and SAK EMKM socialization on MSMEs’ financial report preparat...

Review:

The study titled "Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM" addresses a hig...

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Sukiantono Tang, Sie Thai Ping

SISTEM AKUNTANSI BERBASIS MICROSOFT ACCESS UNTUK EFISIENSI DAN PENGENDALIAN INTERNAL KEUANGAN UMKM KONSTRUKSI PADA PT. LESTARI ENOV EDITOR

Accounting

Kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan pada PT Lestari Enov Editor, sebuah perusahaan jasa konstruksi yang masih menggunakan sis...

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Ammaiya Usman, Julie Abdullah, Saprudin Saprudin, Mohamad Abdul Radjak Masjhur, Nikma Bilondatu

Penerapan Akuntansi Sektor Publik, Transparansi Laporan Keuangan, dan Kepatuhan Regulasi dalam Mendorong Akuntabilitas Kinerja Pemerintah

Accounting

This study examines the impact of public sector accounting implementation, financial reporting transparency, and regulatory compliance on the performa...

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Zaskia Febrina Ananda Kusminarto, Amiruddin, Sri Sundari

Pengaruh Akuntansi Forensik, Skeptisisme Profesional, dan Red Flag terhadap Pendeteksian Fraud

Accounting

Financial statement fraud remains a critical challenge that can undermine public trust in the accounting and auditing professions. This study aims to...

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Rosahayu Situmorang, Richard Friendly Simbolon, Mila Susanti

THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND AUDITOR REPUTATION ON COMPANY VALUE

Accounting

In emerging markets, green accounting and auditor reputation have emerged as important determinants of business value. However, the combined impact of...

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Deddy Kurniawansyah, Iswajuni Iswajuni, Nawa Iftitah

Key Audit Matters: Atribut Kantor Akuntan Publik, Keterbacaan, dan Reaksi Investor

Accounting

This study aimed to examine the effect of the Big four accounting firms, audit fees, and audit partner gender on the readability of Key Audit Matters...

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Asqolani Asqolani, Agus Praises Priyono

TECHNOLOGY READINESS AND ACCEPTANCE PREDICT TAX AUDITORS’ DIGITAL ADOPTION

Accounting

In recent developments, incorporating digital technologies into auditing practices has accelerated, notably through the widespread use of Computer-Ass...

Review:

This study presents a timely and relevant investigation into the critical area of digital adoption within tax auditing, focusing specifically on Compu...

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