Published: December 17, 2020

Analysis on the success factors in determining sales value of taxable object

Agustinus Imam Saputra (1), Irwan Taufiq Ritonga (2)
(1) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
67-84
1023

A note to transfer pricing audit performance by Indonesia’s tax administration based on tax court decision 2015-2019 on manufacturing industry

Maria R.U.D. Tambunan (1)
(1) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia
85-96
1066

Auditor’s specialization and audit fee in military-connected firms

Almira Zuniga Setiadi (1), Iman Harymawan (2)
(1) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
97-108
931

An investigation on factors influencing the intention to use e-money: A case study in Pontianak, Indonesia

Yuni Nustini (1), Fariz Zhafiri (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
109-118
703

On change management for enterprise accounting system: iterative content analysis for success factors

Hamzah Ritchi (1), Ade Laide Debora (2)
(1) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia
119-129
656

Managing social and environmental activities: toward sustainability of companies

Peni Nugraheni (1), Arum Indrasari (2), Noradiva Hamzah (3), Ruhanita Maelah (4)
(1) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(3) School of Accounting, Universiti Kebangsaan Malaysia, Bangi, Malaysia ,
(4) School of Accounting, Universiti Kebangsaan Malaysia, Bangi, Malaysia
130-138
670

Reconstruction from the aspects of Islamic law in corporate zakat accounting

Irfan Irfan (1), Muhyarsyah Muhyarsyah (2), Arif Pratama Marpaung (3), Ina Liswanty (4)
(1) Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia ,
(2) Faculty of Economics and Business, Universitas Mercu Buana, Jakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia ,
(4) Faculty of Economics and Business, Universitas Potensi Utama, Medan, Indonesia
139-147
654

A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes

Rizki Hamdani (1), Yunan Najamuddin (2), Padma Dwi Haryanto (3), Muamar Nur Kholid (4)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(4) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
148-158
616

Determinants of non-performing loans in state-owned banks

Renno Prawira (1), Sudarso Kaderi Wiryono (2)
(1) School of Business and Management, Bandung Institute of Technology, Bandung, Indonesia ,
(2) School of Business and Management, Bandung Institute of Technology, Bandung, Indonesia
159-166
870

Determinants of intention to use e-wallet using TRAM model

Maulidyati Aisyah (1), Ivana Mutia Eszi (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
167-178
1101