Vol. 9 No. 1 (2023): Maret 2023

Articles

• Applying Accounting Records and Digital Marketing Increase SME’s Profits

  Ayu Permata Sari, Laylan Syafina

  1-16

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  DOI : https://doi.org/10.26905/ap.v9i1.9820

  Abstract views: 189, PDF downloads: 256
  

• The Effect of Corporate Governance, Resource and Development Intensity, Intellectual Capital and Managerial Ability on Firm Value With Political Relations As A Moderating Variable

  Yuliati Galuh Nur Safitri, Nurul Hasanah Uswati Dewi

  17-39

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  DOI : https://doi.org/10.26905/ap.v9i1.9465

  Abstract views: 208, PDF downloads: 369
  

• Earnings Management in Response to Corporate Income Tax Rates Changes

  Hania Galuh Pratiwi, Fajar Nurdin

  40-51

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  DOI : https://doi.org/10.26905/ap.v9i1.9665

  Abstract views: 423, PDF downloads: 462
  

• Accounting in The Cultural Perspective of Mbaba Belo Selambar

  Albert Nicodemus Sinukaban, Felicia Novi Simanjaya, Rafles Ginting, Khristina Khristina

  52-62

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  DOI : https://doi.org/10.26905/ap.v9i1.9458

  Abstract views: 202, PDF downloads: 179
  

• The Impact of IFRS on Value Relevance of Accounting Information: Evidence from the Indonesian Stock Exchange

  Imanuel Wahyu Christanto, Fuad Fuad

  63-81

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  DOI : https://doi.org/10.26905/ap.v9i1.10267

  Abstract views: 776, PDF downloads: 452
  

• What Factors Affect The Fraud Detection? The Role of Red Flags and Auditor Experience

  Fakhmi Zakaria, Suhita Whini Setyahuni

  82-92

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  DOI : https://doi.org/10.26905/ap.v9i1.9421

  Abstract views: 284, PDF downloads: 351
  

• Tax Revenue: Account Representative Competency and Taxpayer Compliance

  Yanuarius Sarbunan, Retna Safriliana, Suprapti Suprapti

  93-103

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  DOI : https://doi.org/10.26905/ap.v9i1.9027

  Abstract views: 262, PDF downloads: 470
  

• Lecturer Intentions in Teaching Tax Awareness: A Study of the Theory of Planned Behavior

  Nyoman Trisna Herawati, Luh Gede Kusuma Dewi, Made Ary Meitriana

  104-114

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  DOI : https://doi.org/10.26905/ap.v9i1.9663

  Abstract views: 219, PDF downloads: 254
  

• Land and Building Tax Compliance: Administrative Sanctions, Attitudes of Nationalism With Income Levels As Moderator

  Sri Lestari Yuli Prastyatini, Latifah Nur Mufidatunnisa

  115-132

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  DOI : https://doi.org/10.26905/ap.v9i1.9659

  Abstract views: 192, PDF downloads: 315
  

• The Effect of Budgetary Participation and Organizational Culture on Managerial Performance With Work Motivation As a Moderating Variable

  Alfonsa Hildegardis Kin, Dyah Ani Pangastuti, Maxion Sumtaky

  133-147

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  DOI : https://doi.org/10.26905/ap.v9i1.9429

  Abstract views: 155, PDF downloads: 212