Browse Items (46 total)
- Collection: Vol. 5 No. 2 (2024)
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Beyond Harmonization: Exploring the Synergies of ACGS Implementation in Singapore, Thailand and Indonesia
This study analyzes the ASEAN Corporate Governance Scorecard (ACGS) performance of three companies: Keppel (Singapore), Central Retail (Thailand) and Bakrie & Brothers (Indonesia). This research employs a qualitative method …
Effect of Credit Union Governance On Financial Performance: Perspective Analysis of 4-Lever Management Control System
In the process of implementing the principles of credit union, credit union certainly focuses on the importance of realizing social and Human Development. (World Council of Credit Union's (WOCCU), 2007).In achieving this goal, the …
The Influence of Tax Planning, Deferred Tax Expenses, and Deferred Tax Assets on Profit Management in Energy Sector Companies Listed on the Indonesian Stock Exchange
This study seeks to assess how tax planning, deferred tax expenses, and deferred tax assets impact profit management within energy sector firms listed on the IndonesianStock Exchange. Employing an associative research …
Generation Z Investment Decision: An Analysis Using Behavioral Factors
Investment has gotten more known and popular since a few years back, particularly during the pandemic. The growth itself was majorly contributed by people within the age group of Generation Z. One of the most contributing …
Determinants of Tax Rates and Sanctions on MSME Taxpayer Compliance with Tax Understanding as a Moderating Variable (Empirical Studyon MSMEs Taxpayersin the Modern Market)
This research aims to test and analyze the influence of tax rates and tax sanctions on taxpayer compliance with understanding of taxation as a moderating variable.This research aims to test and analyze the influence of Tax Tariffs…
Analysis of Theory of Planned Behavior and Fraud Triangle Theory (Case Study On Sharia Banking)
The aim of this research is to test whether attitudes, subjective norms, behavioral control, pressure and opportunities influence the interest of staff in Sharia Banking to commit fraud. The survey was conducted on a sample of 35 sharia banking…
Implementation of Good Corporate Governance in The Winning Company Asia Sustainability Reporting Rating (ASRRAT) 2023
The evaluation of organizational structures and corporate governance practices within companies reveals opportunities for refinement and improvement. While most companies have comprehensive organizational structures, there is…
The Influence of Audit Opinion, Cap Size, Financial Distress, and Company Size on Auditor Switching(Empirical Study of Manufacturing Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange for the 2019-2022 Period)
This study aims to examine the influence of Auditor Opinion, KAP Size, Financial Difficulty and Profitability on Auditor Change in Various Industrial Sector Manufacturing Companies listed on the Indonesian Stock Exchange. The …
Impact of Macroeconomic Variables on The Share Price of Mining Company Noted In The Islamic Jaccarta Index
The aim of this study is to assess the impact of GDP, currency exchange rates, and inflation rates, both separately and jointly, on the stock price of the mining companies included in the Jakarta Islamic Index in 2017 to 2022. …
Exploration of Blockchain-Based Financial Models in Digital Asset Management: A Case Study in the Property and Real Estate Industry
This article presents a comprehensive literature review exploring the application of blockchain-based financial models in digital asset management, focusing on the property and real estate industry. Blockchain technology has …