Results 21 to 30 of about 8,230 (173)

The politics of funding universal healthcare: Diverting local tobacco taxes to subsidise the national health scheme in Indonesia

open access: yesAsia &the Pacific Policy Studies, Volume 8, Issue 3, Page 351-366, September 2021., 2021
Abstract In Indonesia, the national universal health coverage scheme (Jaminan Kesehatan Nasional [JKN]) has consistently overspent against its budget since it was introduced in 2014. In 2017, a new regulation diverted 37.5% of tobacco tax revenue collected at the district and city level to the central government in order to increase government ...
Abdillah Ahsan   +4 more
wiley   +1 more source

FINANCIAL LEVERAGE AND IDIOSYNCRATIC RISK IN INDONESIA: DOES INTEGRATED REPORTING MATTER?

open access: yesJurnal Riset Akuntansi Kontemporer, 2022
This study empirically examines the association between financial leverage and idiosyncratic risk. This study also includes integrated reporting elements as moderating variables.
Much. Rizal P. Geno   +3 more
doaj   +1 more source

Does Cross-Border-Establishment Improve Competition and Performance of Indonesia’s Financial Sector?

open access: yesThe International Journal of Financial Systems, 2023
This study examines the effects of cross-border establishment of financial institutions on competition level in Indonesia’s financial sector. We use sample data on all conventional banks, securities firms, life and general insurance companies from 2013 ...
Heni Nugraheni   +2 more
doaj   +1 more source

Pengelolaan Keuangan, Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan

open access: yesOwner, 2022
Tujuan penelitian ini adalah untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan Pemerintah Daerah. Penelitian ini dilakukan pada Badan Pengelola Keuangan dan Aset Daerah di Kabupaten Seram Bagian Barat.
Pieter Leunupun   +2 more
openaire   +1 more source

Fornt Mater (Cover, Editorial, Table of Content)

open access: yesJurnal Akuntansi dan Keuangan, 2023
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Jurnal Akuntansi dan Keuangan
doaj  

KEMERDEKAAN [ALA “SANG SRIKANDI”] DARI BELENGGU PENERIMAAN MINYAK DAN GAS

open access: yesJurnal Akuntansi Multiparadigma, 2022
Abstrak – Kemerdekaan [Ala “Sang Srikandi”] dari Belenggu Penerimaan Minyak dan Gas Tujuan Utama – Penelitian ini bertujuan untuk menyingkap belenggu akuntansi yang mengekang sektor penerimaan minyak dan gas serta menakrifkan strategi pembebasannya ...
Puji Wibowo   +2 more
doaj   +1 more source

Persepsi Pelaku UMKM terhadap Penggunaan Aplikasi Akuntansi Berbasis Android

open access: yesKeberlanjutan, 2020
This study aims to understand the perceived usefulness and ease of using MSME business owners towards the android-based SME Accounting application. This study uses a qualitative method with the Technology Acceptance Model approach. This study's findings
Moh Luthfi Mahrus   +2 more
doaj   +1 more source

PENGARUH KUALITAS SISTEM DAN KUALITAS INFORMASI TERHADAP MANFAAT BERSIH DENGAN INTENSITAS PENGGUNAAN SEBAGAI VARIABEL MEDIASI

open access: yesJurnal Akuntansi Aktual, 2018
This study aims to provide empirical evidence of the influence of system quality and information quality on net benefits mediated by the intensity of use. Data collection methods in this study used a survey of respondents who served as financial managers,
Yuyut Krisdiantoro   +2 more
doaj   +1 more source

Pengering Ekonomis Untuk Optimalisasi Kapasitas Produksi Rengginan

open access: yesDinamisia, 2020
The purpose of this service is to make a small scale dryer for Micro, Small and Medium Enterprises (MSMEs). This tool will help optimize the production process, to increase partner income.
Roby Syaiful Ubed   +2 more
doaj   +1 more source

Disclosure Quality Assessment of Sustainability Reporting Practices in Emerging Countries

open access: yesThe International Journal of Financial Systems, 2023
Indonesia has become a major force in advancing sustainable finance across emerging countries. One of the reasons was due to the role of the regulator and supervisor of Indonesia’s financial services industry, Indonesia Financial Services Authority, who ...
Istiana Maftuchah   +2 more
doaj   +1 more source

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