Published: March 30, 2022

Articles

PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN INOVASI TERHADAP KINERJA UMKM

THE EFFECT OF FINANCIAL LITERACY, FINANCIAL INCLUSION, AND INNOVATION ON MSMEs PERFORMANCE

10.31258/current.3.1.1-10
1-10 Joko Susilo Joko, Yuneita Anisma, Azhari Sofyan
PDF
3311

PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, PELAKSANAAN ANGGARAN DAN KOMITMEN ORGANISASI PADA PENYERAPAN ANGGARAN

BUDGET PLANNING, QUALITY OF HUMAN RESOURCES, BUDGET EXECUTION, AND ORGANIZATIONAL COMMITMENTS ON BUDGET ABSORPTION

10.31258/current.3.1.11-23
11-23 Nursela Nursela, Taufeni Taufik, Hariadi Yasni
PDF
1370

KOMPENSASI MANAJEMEN, REPUTASI AUDITOR,PROFITABILITAS,LEVERAGE, FASILITAS PAJAK DAN MANAJEMEN PAJAK

COMPENSATION MANAGEMENT, AUDITOR'S REPUTATION, PROFITABILITY, LEVERAGE, TAX FACILITIES AND TAX MANAGEMENT

10.31258/current.3.1.24-37
24-37 Windah Lestari Sidabalok, Vince Ratnawati, Nita Wahyuni
PDF
854

DETERMINASI SISTEM PENGENDALIAN INTERNAL, TEKNOLOGI INFORMASI, KOMPETENSI APARATUR DAN KOMITMEN ORGANISASI PADA PENGELOLAAN DANA DESA

DETERMINATION OF INTERNAL CONTROL SYSTEM, INFORMATION TECHNOLOGY, APPARATUS COMPETENCY AND ORGANIZATIONAL COMMITMENT IN VILLAGE FUND MANAGEMENT

10.31258/current.3.1.38-49
38-49 Wina Alfiatri, Novita Indrawati, Adhitya Agri Putra
PDF
346

KEPATUHAN PAJAK RESTORAN : PENGARUH KESADARAN, PENGETAHUAN, SIKAP, SANKSI DAN AKUNTABILITAS PELAYANAN PUBLIK

RESTAURANT TAX COMPLIANCE: EFFECT OF AWARENESS, KNOWLEDGE, ATTITUDE, SANCTIONS, AND PUBLIC SERVICE ACCOUNTABILITY

10.31258/current.3.1.51-61
50-61 Ria Azura, Yusralaini Yusralaini, Fajar Odiatma
PDF
449

PENGARUH KARAKTERISTIK KOMITE AUDIT, FUNGSI AUDIT INTERNAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN SUKARELA

THE EFFECT OF THE CHARACTERISTICS OF THE AUDIT COMMITTEE, THE FUNCTION OF INTERNAL AUDIT, AND THE QUALITY OF AUDIT ON VOLUNTARY DISCLOSURE

10.31258/current.3.1.62-71
62-71 Felisitas Nicko, Petrus Ridaryanto, Renato Sitompul
PDF
578

PERATAAN LABA DITINJAU DARI CASH HOLDING, PROFITABILITAS DAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

INCOME SMOOTHING: REVIEW FOR CASH HOLDING, PROFITABILIT,Y AND COMPANY SIZE IN MANUFACTURING COMPANY IN INDONESIA

10.31258/current.3.1.72-82
72-82 Fatjhar Asri, Popi Fauziati
PDF
368

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN PERKEBUNAN DI INDONESIA DAN MALAYSIA

FACTORS AFFECTING THE DISCLOSURE OF BIOLOGICAL ASSETS IN PLANTATION COMPANIES IN INDONESIA AND MALAYSIA

10.31258/current.3.1.83-100
83-100 Oetari Afrilia Ulfa, Nasrizal Nasrizal, Susilatri Susilatri, Pipin Kurnia
PDF
493

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : PERAN PEMODERASI DEWAN KOMISARIS

DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY : THE MODERATING ROLE OF THE BOARD OF COMMISSIONERS

10.31258/current.3.1.101-112
101-112 Hedar Rusman
PDF
577

PERINGKAT OBLIGASI PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

BOND RATINGS ON CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

10.31258/current.3.1.113-123
113-123 Idul Fazri Simatupang, Naz'aina Naz'aina
PDF
286