Vol 9, No 1 (2023)

Maret 2023

Table of Contents

Articles

Applying Accounting Records and Digital Marketing Increase SME’s Profits
Ayu Permata Sari, Laylan Syafina
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1-16
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
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17-39
Earnings Management in Response to Corporate Income Tax Rates Changes
Hania Galuh Pratiwi, Fajar Nurdin
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40-51
Accounting in The Cultural Perspective of Mbaba Belo Selambar
Albert Nicodemus Sinukaban, Felicia Novi Simanjaya, Rafles Ginting, Khristina Khristina
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52-62
The Impact of IFRS on Value Relevance of Accounting Information: Evidence from the Indonesian Stock Exchange
Imanuel Wahyu Christanto, Fuad Fuad
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63-81
What Factors Affect The Fraud Detection? The Role of Red Flags and Auditor Experience
Fakhmi Zakaria, Suhita Whini Setyahuni
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82-92
Tax Revenue: Account Representative Competency and Taxpayer Compliance
Yanuarius Sarbunan, Retna Safriliana, Suprapti Suprapti
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93-103
Lecturer Intentions in Teaching Tax Awareness: A Study of the Theory of Planned Behavior
Nyoman Trisna Herawati, Luh Gede Kusuma Dewi, Made Ary Meitriana
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104-114
Land and Building Tax Compliance: Administrative Sanctions, Attitudes of Nationalism With Income Levels As Moderator
Sri Lestari Yuli Prastyatini, Latifah Nur Mufidatunnisa
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115-132
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
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133-147