Results 41 to 50 of about 8,230 (173)

Pemetaan Penelitian Terkait Implementasi IFRS 15 Tentang Pendapatan dari Kontrak dengan Pelanggan

Keberlanjutan, 2020
This study aims to map various research results of standard implementation about Revenue from Contracts with Customers (PSAK 72 in Indonesia and IFRS 15 in other countries) in order to find out the focus of research in terms of location of research ...
Amardianto Arham, Doni Habibur Rahman, Firdiyawan Lisdiyanto   +2 more
doaj   +1 more source

eDNA Metabarcoding Reveals Microbial Community Composition in Tropical Mangrove Forests in Makassar, Indonesia

Ecology and Evolution, Volume 16, Issue 1, January 2026.
This study used environmental DNA (eDNA) metabarcoding with 18S rRNA markers to assess microbial diversity in the Lantebung Mangrove Forest, Makassar, Indonesia. It identified 103 microbial species across five kingdoms, revealing higher species richness in open‐water areas (P1) and greater individual abundance under mangrove canopy (P2).
Siti Halimah Larekeng, Mohammad Basyuni, Andi Aznan Aznawi, Irmawati Irmawati, Iswanto Iswanto, Muhammad Saldy, Alfian Mubaraq, Bejo Slamet, Elham Sumarga, Virni Budi Arifanti, Hayssam M. Ali   +10 more
wiley   +1 more source

A Policy‐Driven Ecosystem for an Indonesian Rupiah Stablecoin

IET Blockchain, Volume 6, Issue 1, January/December 2026.
This article explores how Indonesia can establish its currency sovereignty and open future opportunities in fintech by implementing the Indonesian Rupiah Stablecoin. We proposed a three‐layer model bridging policy and technical implementation: • Ensures provable deposits of fiat currency. • Provides regulators with visibility and control through policy
Richard Wiputra, Thomas Hardjono
wiley   +1 more source

PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA

Riset Akuntansi dan Keuangan Indonesia, 2017
This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation).
Muhammad Rheza Ramadhan, Satria Agus Frandyanto, Riko Riandoko   +2 more
doaj   +1 more source

Penyusunan Pembukuan Keuangan melalui Pendampingan SAK EMKM bagi UKM Bandeng Presto “Sami Rasa”

E-Dimas
Pembukuan keuangan merupakan bagian penting dalam mengelola keuangan usaha. Dengan pembukuan keuangan, pelaku usaha dapat memisahkan antara keuangan pribadi dan keuangan usaha.
Muhammad Arifin, Taufiq Hidayat, Sukma Wijayanti, Fajar Nugraha   +3 more
doaj   +1 more source

Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen

JAS (Jurnal Akuntansi Syariah), 2022
This research aims to show the effect of debt policy on dividend policy and the moderating role of chief executive officer (CEO) share ownership in the relationship between debt policy and dividend policy.
Amrie Firmansyah, Agung Dinarjito, Sondy Akbar Ardiansyah, Rozano Fikri Andana   +3 more
doaj   +1 more source

Indonesiaʼs energy transition: Dependency, subsidies and renewables

Asia &the Pacific Policy Studies, Volume 11, Issue 2, May 2024.
Abstract Indonesiaʼs economy is highly dependent on the fossil fuel industry as evidenced in measures of non‐taxable revenue, energy subsidy, energy mix and regulatory flexibility. To cut carbon emissions by 41% in 2030, the energy system needs to transition faster than anticipated through progressive reforms and investment.
Ryan Wong, Aninda Dewayanti
wiley   +1 more source

Analisis hubungan antara literasi keuangan, perilaku keuangan, dan kepuasan keuangan

Jurnal Ekonomi, Bisnis dan Pendidikan, 2021
Abstract The purpose of this research is to investigate causal relationship between financial literacy and financial behavior, financial behavior and financial satisfaction, and between financial literacy and financial satisfaction. The analysis technique used was Granger Causality analysis.
Fajrin Nur Hidayah, Grisvia Agustin
openaire   +2 more sources

The effect of tax avoidance and corporate governance on the annual report's readability

Keberlanjutan, 2022
This study examines the effect of tax avoidance and corporate governance on the readability of annual reports. The readability of the annual report is measured using a gunning fog index. This quantitative research uses panel data regression analysis with
Ihsanu Ramdan Mustofa, Azas Mabrur
doaj   +1 more source

PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL

Akuntansi dan Teknologi Informasi, 2022
Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled ...
Suparna Wijaya, Yudhan Wahyu Illahi
doaj   +1 more source