This study has a purpose to find out how much the integrity of a public accountant has implications for detecting fraud in conducting an audit. It used Structural Equation Modeling as the research method with 30 Public Accountants from 10 Public Accounting Firms in Bandung City as the respondents. The...

Current economic condition in Indonesia has indicated the fiscal risks threatening the realization of the tax revenue. With the introduction of the global implementation of the Automatic Exchange of Information, has become a necessary measure for formulation of the Tax Amnesty policy. This study examined...

This study aimed to identify and analyze the factors of education that affect the presentation of accounting information. The case study was conducted in Pharmaceutical wholesaler company (PBF) in Bandung City Indonesia. The method used in the research was a quantitative method by performing a linear...

Managers as stakeholders use accounting for strategic management in implementing their business strategy in achieving competitive advantage. Currently, the implementation of strategic management accounting has used information technology known as management accounting information systems. This study...

The accounting Information systems (AIS) which is a tool used by management in decision making, so that the  AIS  function provides an important role in company information management. In research, focus on how to effectively assess AIS risk using risk assessment: risk identification indicators, risk...

internal conflicts between foundation managers and Higher-Education leadership have not been able to be properly resolved as the reason for the need for internal Audit. This study aims to assist universities in planning and implementing audits and evaluating the follow-up of audit results. The research...

The purpose of this study is to analyze the implementation of zakat accounting on zakat management organization in Bandung as a form of accountability to the muzakki. Zakat is a financial obligation having social and presenting a theological value (deity) which can be the backbone for society economy....

The purpose of this study was to develop a decision support system. In analyzing system requirements, this study uses a balanced scorecard method based on four perspectives, namely: customer perspective, financial perspective, internal process perspective and growth perspective. The results of this study...

This study aims to investigate and analyze the quality of the management accounting information systems on the quality of management accounting information. The phenomenon that occurs in several companies in Indonesia shows that information system of management accounting at the company has not yet qualified...

The purpose of this research was to investigate the employee performance is one of the successful company factors. There are many ways that companies  have to  improve the employee's performance, for example, for increasing the accounting information system. Therefore, increasing the accounting information...

This study aims to analyze economic value added as a measure of the success of the company's management performance, what is the relation between the economic value added and the performance measurement of a company. The method of research is a descriptive method. Research data was obtained from the...

the need for regional government will be the role of internal auditors in order to support the realization of quality local government agencies' performance is needed in managerial activities of the regional work unit (SKPD) leaders with integrity in the local government. This study examines the role...