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Abstract This study was conducted to see how intellectual capital (IC) affects company performance (ROA)by entering the size variable in its calculations. This study also analyzes how much financial performancechanges occur as an effect of the efficiency of the use of capital employees (CEE), the efficiencyof using Structural Capital (SCE), and the partial efficiency of… Continue reading The Value-Added Analysis of Intellectual Capital for Banking Financial Performance

Abstract This study aims to evaluate bureaucratic reform strategies in organizational units within the Coor- dinating Ministry of Politics, Law and Secutiry (Kemenko Polhukam). Bureaucratic Reformation has the main objective of realizing world-class governance characterized by the implementation of effective, efficient, accountable, transparent governance, clean from collusion, corruption and nepo- tism practices or clean government,… Continue reading Bureaucratic Reform Policy Strategy Using The Cipp Model For The Improvement Of Public Services In Kemenko-Polhukam

Abstract This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of the study based on Balance Sheet and Income Statement for… Continue reading Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)

Abstract The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years… Continue reading Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing

Abstract This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assess-ment, control activity, information and communication, and monitoring. The method of analysis data… Continue reading Komponen Informasi dan Komunikasi Serta Pemantauan Atas Siklus Pengeluaran

Abstract This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with… Continue reading Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik

Abstract The research was conducted to get the explanation and prove the influence of subjective norm, perceived behavioral control, and attitude toward theentreprenurial intention. the subject of research is the students of SMKN 12 Garut with the number of respondents 128 people, the analysis technique used is with the structural equations modelling. The results showed… Continue reading Kajian Model Empiris Minat Berwirausaha Siswa SMK di Kabupaten Garut

Abstract This study aims to determine the implementation of village financial management covering the phases of planning, implementation, administration, reporting, and accountability. The method used in this study is a descriptive qualitative and using data research technique with an in-depth interview, observation, and documentation. Rawa Burung Village is used in this study because it has… Continue reading Implementasi Pengelolaan Keuangan Desa (Studi Kasus Desa Rawa Burung, Kabupaten Tangerang, Banten)

Abstract This study aims to determine the effect of the stock split on the Return of each company’s stock. The sample using 6 companies that conduct stock split corporation activity, recorded in Indeks Saham Syariah Indonesia (ISSI) consistently during period 2012-2016 and once joined in Jakarta Islamic Index (JII). This study uses multiple regression analysis… Continue reading Stock Split dan Pengaruhnya Pada Return Saham

Abstract The new autonomous region is generally faced with the administrative adaptation problem. The adaptation is being implemented by South Tangerang Municipality. One of the adaptations is doing traditional market governance improvement to become better by setting the tarif of retribution. In theoretically, the approach to the determinate of tarif retribution can be analyzed by… Continue reading Determinasi Tarif Retribusi Pasar Tradisional dengan Pendekatan Willingness To Pay Dan Perbandingan Harga Pasar