Browsing publications from 2015
馃 2015
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Showing 1–20 of
2,034 results
Novi S. Budiarso, Magdalena Wullur, Lucky O. H. Dotulong
Journal article
The program for accounting study in Indonesia had many changes since 1960, and the most significant is in the 2001 when National Education Ministry issued decree No. 179/U/2001 about Accountancy Profe...
Cicilia Ilat, David P. E. Saerang
The results based on a count coefficient for the linear regression equation by 0.639. This suggests that in this equation the model of 0.639 explained by the influence of the independent variables (th...
Greaty Prilen Humiang, David P. E. Saerang, Herman Karamoy
This study aims to determine the readiness of the government of Bitung in implementing accrual-based government accounting standards. Data was collected by observation at every SKPD in Bitung City Gov...
Supriyadi Subu, Lidya Mawingkere, Lintje Kalangi
This study aims to determine the problems in the accountability of the activities at BKD North Sulawesi, as well as to gain a shared understanding between the auditor of the Inspectorate with BKD Nort...
Hendry Victory Supit, Herman Karamoy, Jenny Morasa
Source of corporate funding is essential to the operations of a firm. The problem that often arises is how companies choose the capital structure that could maximise the firm value but still pay atten...
Riri I. C. Lumikis, David P. E. Saerang, Ventje Ilat
Local Taxes and Levies is one source of local revenue that has a very important role in the implementation of regional development in North Maluku province. Therefore, with the increasing realization ...
Maruli Harry Siregar, Grace B. Nangoi, Lintje Kalangi
This study used a qualitative method of ethnography aimed Evaluation Accounting Principles Substance Over Form Formal perform On Government Accounting Standards By BPK Representative Province of North...
Ventje Ilat, David P. E. Saerang, Heince R. N. Wokas
The objectives of this research to empirically analyze the influence of independency, objectivity, job experience, knowledge, integrity, of audit quality. The population in this research are all audit...
Jimmy Kamasih, David P. E. Saerang, Lidya Mawikere
Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive adva...
Calvin Kolompoy, Ventje Ilat, Harijanto Sabijono
Tax is one of the main sources of revenue in Indonesia beside sources of petroleum and natural gas which are important for the survival of the nation of Indonesia. Therefore, the government develops a...
Andre Stevan Masihor, Winston Pontoh
Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve people's welfare. One potential area that is growing is a local tax ,...
Chrysti D. Ponto, Herman Karamoy, Treesje Runtu
Regional autonomy in Indonesia came into force on 1 January 2001. Regional Government Law 28 of 2009 on Regional Tax and Retribution, is set to be one source of revenue that comes from inside the area...
David Lumowa
This research aims to test the effects of profitability on share prices of companies listed in the LQ 45 index in the Indonesian Stock Exchange. Profitability is measured using the return on equity (...
Anggi Kartika Kumaat, Jenny Morasa, Meily Y. B. Kalalo
Financial recording and reporting are very important in a company. SKPD is works unit of the region government in the capacity of budged user/commodity user. Each and every region work unit provide in...
Devis Lucky Pakasi
Influence of budget participation has attracted the attention of researchers in recent years. Some research on the relationship of budget participation on managerial performance indicates inconsistent...
Santrinita Trh Jumame, Herman Karamoy, Agus T. Poputra
The objective of this is to test empirically and analyze whether commitment factor of all organizational component, perfection of administration system, enough human resources, transparent reward and ...
Yuli Rawun, Agus T. Poputra, Lintje Kalangi
In an effort to increase voluntary compliance with tax obligations and encourage the contribution of revenues from the UMKM sector, the Government has issued Government Regulation No. 46 2013. The new...
Herman Karamoy, Heince R. N. Wokas
This study to examine the influence of independency and professionalism, to detects fraud, at Accountant internal in Sulawesi Utara. This study used convenience sampling method, and the sampling of th...
Indah Aswiyati
Indonesia has the beauty of art and culture; e.g. the traditional custom ceremony 'Puputan' and 'Selapanan'. The ceremony is important to Javanese community related to the baby delivering process. Thi...
Mustakim Thamrin, Dra. Fonny J. Waani, M.Si
Falgali is a form of help please. Falgali capital is the basis of the Bobane Indah community village in doing any activity of life. Falgali used at the time of the community celebrating a marriage fea...