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View article: Analisis Empiris Agresivitas Penghindaran Pajak Dalam Konteks Tanggung Jawab Sosial Perusahaan Dan Tata Kelola Perusahaan
Analisis Empiris Agresivitas Penghindaran Pajak Dalam Konteks Tanggung Jawab Sosial Perusahaan Dan Tata Kelola Perusahaan Open
The issue of tax avoidance remains intriguing for further investigation in empirical studies. This research was conducted to re-examine the influence of corporate social responsibility and corporate governance on aggressive practices in ta…
View article: CHALLENGES AND OPPORTUNITIES OF DIGITAL AUDITING: A LOOK BEYOND THE YEAR 2020
CHALLENGES AND OPPORTUNITIES OF DIGITAL AUDITING: A LOOK BEYOND THE YEAR 2020 Open
Digital technologies, including artificial intelligence (AI), big data, and blockchain, have significantly changed the auditing landscape. This study aims to explore the impact of these technologies on audit practices in the future, focuss…
View article: Standardisation of Work Agreement between Indonesian Fisheries Crew and Foreign Companies
Standardisation of Work Agreement between Indonesian Fisheries Crew and Foreign Companies Open
Modern slavery of fisheries crews in fishing industry is not new in Indonesia. One of the cases is the enslavement of Indonesian fisheries crews on the Long Xing 629 ship. The problem of slavery that befell the crew of the ship had arisen …
View article: Biplot Analysis Methods for Selecting the Consumer's Preferences of Primary Needs in Java Island Indonesia
Biplot Analysis Methods for Selecting the Consumer's Preferences of Primary Needs in Java Island Indonesia Open
The effect of COVID-19 pandemic in February 2020 had changingchanged human consumption pattern. Most people especially for lower and middle communitycommunities, they only be able to fulfils the primary needs. The COVID-19 pandemic had bee…
View article: EMOTIONAL INTELLIGENCE’S STRENGTHENS ON AUDIT QUALITY
EMOTIONAL INTELLIGENCE’S STRENGTHENS ON AUDIT QUALITY Open
This study aims to analyze emotional intelligence on audit quality with competence as moderation. This study used a quantitative approach. The population in this study is financial auditors in the "Big Four" Public Accountants in Indonesia…
View article: Strategies of Regional Levies of the Marine Affairs and Fisheries Office of Central Java Province of Indonesia
Strategies of Regional Levies of the Marine Affairs and Fisheries Office of Central Java Province of Indonesia Open
There is still a need to properly increase the role of regional levies in generating revenue for Central Java Province. This is because each region has been granted the authority to manage its affairs, including regional finance, with the …
View article: The Affecting of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on Capital Expenditures in Central Java
The Affecting of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on Capital Expenditures in Central Java Open
The goal of this research is to figure out how region original revenue, general fund allocation, specific fund allocation, and the Revenue Sharing Fund affect capital spending Methods of saturation sampling, the population in this study wa…
View article: Akuntabilitas Kinerja Instansi Pemerintah: Faktor-Faktor yang Memengaruhinya
Akuntabilitas Kinerja Instansi Pemerintah: Faktor-Faktor yang Memengaruhinya Open
Purpose : The research was conducted to examine whether there is an effect of performance-based budget variables, government internal control systems, compliance with laws and regulations, and human resource competencies on the performance…
View article: Social Media Adoption and SMEs Business Performance: Examining Entrepreneurship Orientation and Government Support Policies in Central Java
Social Media Adoption and SMEs Business Performance: Examining Entrepreneurship Orientation and Government Support Policies in Central Java Open
The research analyzed the influence of social media adoption on SMEs’ business performance by examining the mediating role of entrepreneurship orientation and the moderating role of government support policies. The utilization of technolog…
View article: National Economic Recovery (PEN) Through Data Strengthening and Digitization of General Trade in Micro, Small, and Medium Enterprises (UMKM) in Indonesia
National Economic Recovery (PEN) Through Data Strengthening and Digitization of General Trade in Micro, Small, and Medium Enterprises (UMKM) in Indonesia Open
MSMEs are one of the actors that play a role in the Indonesian economy. The occurrence of Covid-19 greatly impacted the performance of MSMEs. National Economic Recovery (PEN) through strengthening data and digitizing MSMEs is an important …
View article: Reconstruction of Law and Policy : Rights and Environment Problem in Northern East Java -Pekalongan
Reconstruction of Law and Policy : Rights and Environment Problem in Northern East Java -Pekalongan Open
Many populations of society in Pekalongan live in this kind of areas and are vulnerable to the risks of coastal flooding, wetland loss, shoreline retreat and loss of infrastructure. Land subsidence is defined as the gradual vertical moveme…
View article: Social - Welfarestate in Perspective of Labour Law: Review of Asean Constitution
Social - Welfarestate in Perspective of Labour Law: Review of Asean Constitution Open
The welfare state in the concept of Labours cannot be covered only in scope of one state only, but also to comparation by the other countries. In order to strengthen of cooperation between asean community, we should required understanding …
View article: Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model
Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model Open
Digital financial services has been popular, particularly in the Covid-19 pandemic where human mobility is limited and sosial distancing is strictly enforced. Therefore, it is not surprising if the use of digital financial services has bee…
View article: The Role Of Trust In The Voluntary Compliance Of MSME Taxpayers
The Role Of Trust In The Voluntary Compliance Of MSME Taxpayers Open
This study aims to determine the effect of tax justice and the quality of tax service services on the voluntary compliance of MSME taxpayers in Pekalongan City with trust in the tax authority as an intervening variable. This research is a …
View article: Analysis of Causality among Tax Revenue, State Expenditure, Inflation, and Economic Growth in Indonesia between 1973 and 2019
Analysis of Causality among Tax Revenue, State Expenditure, Inflation, and Economic Growth in Indonesia between 1973 and 2019 Open
This study aims to analyze the causality between tax revenue, state expenditure, inflation and economic growth in Indonesia during the 1973-2019 period to provide policy advice to the Indonesian government. This country was selected as an …
View article: Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, Serta Kepuasan Wajib Pajak Pengguna E-Filing dan Non E-Filing untuk Pajak Tahunan Orang Pribadi
Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, Serta Kepuasan Wajib Pajak Pengguna E-Filing dan Non E-Filing untuk Pajak Tahunan Orang Pribadi Open
This study aimed to compare the perceived usefulness, perceived convenience, perceived security and perceived satisfaction of tax payers between users of e-filing and non e-filing. The research located in Tax Office (KPP) Pratama Purwokert…
View article: The Influence of Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership on Audit Delay
The Influence of Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership on Audit Delay Open
This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach. It selects transportation industries listed in Indonesia…
View article: FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION Open
ABSTRACTThis study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchan…
View article: Lecturer Mastery Level as an Indicator of Student Satisfaction Assessment
Lecturer Mastery Level as an Indicator of Student Satisfaction Assessment Open
The development of the era demands the development of a better and less pragmatic and simplistic mindset and way of teaching in conveying science to its students. The university should now be able to change its paradigm as a site like a co…
View article: COUNSELING AND ASSISTANCE FOR HOTEL AND RESTAURANT TAX IN BANYUMAS REGENCY
COUNSELING AND ASSISTANCE FOR HOTEL AND RESTAURANT TAX IN BANYUMAS REGENCY Open
Taxes are a source of income for local governments, where the government uses tax revenues to build facilities and infrastructure for the community's public interest. Given the importance of the role of the community in bearing state finan…
View article: The Influence of Demographic Matters and Interest on Passenger’s Switching Intention: Evidence of Travelers in the Developing Country Indonesia
The Influence of Demographic Matters and Interest on Passenger’s Switching Intention: Evidence of Travelers in the Developing Country Indonesia Open
Background: After the official operation of the Jakarta-Cikampek elevated highway, a socio-demographic picture of Indonesian travel passengers, as well as their interest in switching transportation preferences was provided. This elevated h…
View article: Determinant of Accounting Students Detecting Fraud Ability
Determinant of Accounting Students Detecting Fraud Ability Open
This study aims to examine and analyze the influence of competence, skepticism, personality types, and gender on the ability of accounting students to detect fraud. Accounting students in this study serve as a surrogate from auditors. Th…
View article: Determinants Analysis For The Quality Of Village Financial Statements
Determinants Analysis For The Quality Of Village Financial Statements Open
This study aims to determine the effect of human resource competence, utilization of information technology, and public participation on the quality of village financial statement. This is a quantitative study which used a survey method an…
View article: Assessing Effect of The Factors that Influence Financial Reporting Information Quality
Assessing Effect of The Factors that Influence Financial Reporting Information Quality Open
A particular form of information used as user requirements for the process of decision-making. A qualified information is important for interested party who used that information to reduce uncertainty and knowledge upgrade on the specific …
View article: The Effect of Government Expenditure on Economic Growth in Indonesia
The Effect of Government Expenditure on Economic Growth in Indonesia Open
This study aims to examine and analyze the effect of economic growth classified as personnel expenditure, material expenditure, capital expenditure, interest payments, subsidies and social expenditure in Indonesia. The data in this study …
View article: The Effect of Government Expenditure on Economic Growth in Indonesia
The Effect of Government Expenditure on Economic Growth in Indonesia Open
This study aims to examine and analyze the effect of economic growth classified as personnel expenditure, material expenditure, capital expenditure, interest payments, subsidies and social expenditure in Indonesia. The data in this study a…
View article: Evaluation of the Effectiveness and Efficiency of the Government Regulation Implementation Number 12 of 2019
Evaluation of the Effectiveness and Efficiency of the Government Regulation Implementation Number 12 of 2019 Open
The law should govern the dynamics of the nation and state life in an ideal country. For instance, Indonesia is a constitutional state that subjects to legal supervision based on the 1945 Constitution for state administration. Public polic…
View article: Evaluation of the Effectiveness and Efficiency of the Government Regulation Implementation Number 12 of 2019
Evaluation of the Effectiveness and Efficiency of the Government Regulation Implementation Number 12 of 2019 Open
The law should govern the dynamics of the nation and state life in an ideal country. For instance, Indonesia is a constitutional state that subjects to legal supervision based on the 1945 Constitution for state administration. Public polic…
View article: The Effect of Technology Mastery and Work Motivation on the Performance of the State Civil Apparatus (ASN) of Local Governments on the Implementation of Work from Home as an Impact of the COVID-19 Pandemic
The Effect of Technology Mastery and Work Motivation on the Performance of the State Civil Apparatus (ASN) of Local Governments on the Implementation of Work from Home as an Impact of the COVID-19 Pandemic Open
The dissemination of the Corona Virus (COVID-19) is very rapidly forcing the government to implement a policy to suppress the level of spreading of this worldwide virus by allowing local government civil servants (ASN) to work at home or W…
View article: THE OPTIMIZATION OF LOCAL TAX REVENUES FOR LOCAL GOVERNMENT WITHIN THE FRAMEWORK OF REGIONAL AUTONOMY
THE OPTIMIZATION OF LOCAL TAX REVENUES FOR LOCAL GOVERNMENT WITHIN THE FRAMEWORK OF REGIONAL AUTONOMY Open
This study aims to analyze the optimization of the local tax revenues of Tegal City, Indonesia, based on ratio analysis and Klassen Typology mapping. The taxes that are a priority for optimizing efforts as a source of local tax revenue in …