Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi最新文献

{"title":"Perspektif Kritis Kesuksesan Implementasi Cloud Accounting Bagi Calon Akuntan: Kajian Model UTAUT & IS Succes Model","authors":"Ayatulloh Michael Musyaffi","doi":"10.35837/SUBS.V4I1.810","DOIUrl":"https://doi.org/10.35837/SUBS.V4I1.810","url":null,"abstract":"AbstrakCloud Computing telah menghadirkan kerangka model bisnis baru yang mampu mengubah pengembangan ilmu akuntansi yaitu Cloud Accounting. Hadirnya model bisnis baru ini memunculkan penyesuaian sehingga terjadi hambatan dalam implementasi cloud Accounting. Riset ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi kesuksesan dan penerimaan Cloud Accounting khususnya terhadap calon akuntan dengan menggunakan teori kesuksesan sistem informasi dan UTAUT 2. Penelitian ini berfokus pada calon akuntan yaitu mahasiswa yang telah menggunakan Cloud Accounting. Sebanyak 126 sampel dipilih berdasarkan calon akuntan yang telah menggunakana Cloud Accounting. Data disebar melalui Kuesioner online dengan menggunakan google form. Kemudian dianalisis menggunakan metode Partial Least Square (PLS) dengan menggunakan Smartpls. Hasilnya, variabel Performance Expectancy serta variabel Effort Expectancy memiliki dampak terhadap User Satisfaction. Namun justru tidak memiliki pengaruh yang signifikan terhadap Behavioural Intention. Sementara User Satisfaction memiliki pengaruh terhadap Behavioural Intention. Temuan penelitian ini adalah bahwa dalam perpspektif calon akuntan, tingkat kepuasan terlebih dahulu harus dipuaskan, baru kemudian para calon akuntan ini dapat terus menerus untuk menggunakan cloud accounting. Kata kunci: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT  AbstractCloud Computing has presented a new business model framework that is able to change the development of accounting science, namely Cloud Accounting. The presence of this new business model has led to adjustments resulting in obstacles in the implementation of cloud accounting. This research aims to find out what factors influence the success and acceptance of Cloud Accounting, especially for prospective accountants using information systems success model and UTAUT 2. This research focuses on prospective accountants who used Cloud Accounting. A total of 126 samples were selected based on prospective accountants who have used Cloud Accounting. Data distributed by online questionnaire using Google form. Then analyzed using the Partial Least Square (PLS) method using Smartpls. The result of this research show that Performance Expectancy and Effort Expectancy have an impact on User Satisfaction. But it does not have a significant effect on Behavioral Intention. While User Satisfaction has high influence on Behavioral Intention. The findings of this research are that in the perspective of prospective accountants, the level of satisfaction must first be satisfied, then the prospective accountants can continue to use cloud accountingKeywords: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130564590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EARNINGS MANAGEMENT: EVALUATION OF AUDIT COMMITTEE ACTIVITY IN INDONESIA","authors":"Yulius Kurnia Susanto","doi":"10.35837/SUBS.V4I1.837","DOIUrl":"https://doi.org/10.35837/SUBS.V4I1.837","url":null,"abstract":"The paper is intended to provide evidence of the effect audit committee meeting, attendance meeting, size, appointment, audit quality, managerial ownership, firm size, leverage, profitability, operating cash flow and sales growth on earnings management. The population of the paper are public non financial companies from 2016 to 2018. The paper uses 85 samples selected through purposive sampling method, hence amounting to 255 firm year. The result indicates that audit committee size, managerial ownership, firm size, leverage, profitability, operating cash flow and sales growth statisticall influenced earnings management. Audit committee meeting, attendance meeting, appointment and audit quality have no influence toward earnings management. Audit committee size positively influenced earnings management by ineffeciency while they doing their task to monitor mangement when it is too large. Mangerial ownership positively influenced earnings management because manager have their self interest to get more return from their ownership. Firm size negatively influenced earnings management because larger the firm, more sophisticated control system to monitor management. Leverage positively influenced earnings management by distort financial statement to avoid from debt covenant violation. Profitability positively influenced earnings management by avoiding higher tax charges when company have higher profitability. Operating cash flow negatively influenced earnings management because smaller the entity’s cash inflow will give a bad signal to investor. Lastly, sales growth positively influenced earnings management because of management intention to get bigger bonus.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126418391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pemanfaatan Laporan Konsolidasian dalam Penerapan Controlled Foreign Companies Rule","authors":"Asqolani Asqolani","doi":"10.35837/SUBS.V3I1.496","DOIUrl":"https://doi.org/10.35837/SUBS.V3I1.496","url":null,"abstract":"Salah satu cara Wajib Pajak dalam melakukan penghindaran pajak adalah dengan memanfaatkan keberadaan badan usaha luar negeri (BULN) atau dalam perpajakan internasional dikenal sebagai controlled foreign companies (CFC) yang didirikan di negara-negara yang dikenal sebagai “surga pajak”. Tujuan dari penelitian ini adalah untuk mengetahui apakah laporan keuangan konsolidasian dapat dimanfaatkan dalam penerapan controlled foreign companies (CFC) Rule dan bagaimana Direkorat Jenderal Pajak mengantisipasi terhadap transaksi bisnis yang dilakukan perusahaan-perusahaan multinasional untuk mengurangi pajaknya yang dibayar di Indonesia dengan menggunakan anak perusahaannya di luar negeri. Penelitian ini menggunakan metode kajian pustaka dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan pengungkapan adanya badan usaha luar negeri dalam laporan keuangan konsolidasian perusahaan dapat digunakan untuk penerapan controlled foreign companies (CFC) Rule dengan beberapa penyesuaian. Selain itu, dari berbagai model anti penghindaran pajak internasional diketahui adanya celah dari ketentuan controlled foreign companies (CFC) Rule di Indonesia yang dapat dimanfaatkan oleh Wajib Pajak untuk melakukan penghindaran pajak. Diharapkan dengan adanya penelitian ini Direktorat Jenderal Pajak dapat memanfaatkan laporan keuangan konsolidasian untuk meneliti kemungkinan adanya upaya penghindaran pajak ke luar negeri, dan juga diharapkan penelitian ini dapat membantu dalam memperbaiki aturan-aturan terkait penghindaran pajak yang dilakukan melalui BULN.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131365910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"STUDI TERAPAN THEORY OF CONSTRAINTS LAYANAN PEMBERITAHUAN SURAT PAKSA PADA KPP PRATAMA NATAR","authors":"Ali Tafriji Biswan","doi":"10.35837/SUBS.V2I2.313","DOIUrl":"https://doi.org/10.35837/SUBS.V2I2.313","url":null,"abstract":"ABSTRACT This study aims to identify issues in notification of forced which will be done within for law enforcement after the tax amnesty period granted by the government pursuant to Undang-Undang Nomor 11 Tahun 2016 on Tax Amnesty. If the taxpayer still has tax obligations, then the tax collection action is part of a series of law enforcement. Notice of forced  is the first step before any other repressive action, such as blocking, seizure, prevention, and even hostage taking. However, in practice, the processing of notification letters stagnates so that there is a queue (bottleneck). The q ualitative study with Theory of Constraint tool shows that after the binding problem (binding constraint) overcome, the bottleneck in the process of notification of forced papers can be parsed so as to facilitate the process of law enforcement in KPP Pratama Natar in the next period. ABSTRAK Penelitian ini bertujuan mengidentifikasi isu-isu pemberitahuan surat paksa yang akan dilakukan dalam rangka penegakan hukum setelah masa tax amnesty yang diberikan oleh pemerintah berdasarkan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Jika wajib pajak masih memiliki kewajiban pajak, maka tindakan penagihan pajak adalah bagian dari serangkaian penegakan hukum. Pemberitahuan surat paksa adalah langkah pertama sebelum tindakan represif lainnya, seperti pemblokiran, penyitaan, pencegahan, dan bahkan penyanderaan. Namun, dalam praktiknya, pengolahan pemberitahuan surat paksa terkendala sehingga terjadi antrean ( bottleneck ). Penelitian kualitatif dengan alat analisis Theory of Constraint menunjukkan bahwa setelah masalah pengikatan ( binding constraint ) diatasi, hambatan dalam proses pemberitahuan kertas paksa dapat diurai sehingga memudahkan proses penegakan hukum di KPP Pratama Natar pada periode berikutnya.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125078780","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Perencanaan Pajak Untuk Usaha Mikro, Kecil, Dan Menengah","authors":"Ulfah Fauziah, Bernard E Tidajoh","doi":"10.35837/SUBS.V2I2.314","DOIUrl":"https://doi.org/10.35837/SUBS.V2I2.314","url":null,"abstract":"This study aims to propose Tax Planning for MSMEs in Indonesia according to income tax rates criteria on Government Regulation No. 23 of 2018, Article 17 of income tax law and Article 31E of income tax law. At the moment, MSMEs fulfill 99.99% of a total business entity in Indonesia or as much as 56.54 million units. However, the contribution of MSMEs income tax revenue to Indonesia's tax revenues is meager, only at Rp.5.7 trillion, or equal to 5% of Gross Domestic Product. The theory used in this study is the Hoffman Tax Planning Theory (1961) and the Slippery Slope Framework compliance theory of Kirchler (2007) with mixed method case study approach using primary and secondary data. The result showed that personal MSMEs with net income more than 6% or corporate MSMEs with net income more than 4% were more profitable use the income tax rate in accordance to PP 23 of 2018. Personal MSMEs with net income less than 6% were more profitable use tax rate in accordance to Income Tax Law article 17, as well as corporate MSMEs with net income less than 4% were more profitable use Article 31E rates. Subsequent research is expected to be a draft regulation on new income tax rates that are more in line with taxation principles and the condition of MSMEs in Indonesia.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121778997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Thin Capitalization Rules di Indonesia, Studi Kasus pada RS X","authors":"Sumayya Syahidah, N. Rahayu","doi":"10.35837/SUBS.V2I2.312","DOIUrl":"https://doi.org/10.35837/SUBS.V2I2.312","url":null,"abstract":"Abstract The aim of this research is to understand the impact on the implementation of Indonesian Minister of Finance Regulation Number 169/PMK.010/2015 about the Thin Capitalization Rules to the capital structure in RS “X”. This research is a case study on RS “X”, a hospital located on Mataram, West Nusa Tenggara. This research use secondary data from financial statement and Income Tax sheet with analytical technics used descriptive qualitative. In addition, primary data collected by interviews were also used in this study. The findings of this research founded RS “X” reported his financial statement in Debt to Equity ratio show 8:1. This number is greater than the standard that is stated in the PMK169 . Most of the debt is caused by management which have to take working capital loans to the bank because the hospital lacks of funds to cover their operational costs for BPJS patients . This ratio causes that the loan expenses have to be corrected positively in income tax sheet. The amount of loan expenses that can deducted is Rp.807.685.185 and the rest Rp.1.009.606.481 have to be corrected as addition to taxable income. By doing this, the taxable income will increase Rp. 177,398,218.39.  The policy to reduce the ratio is to re-valuate the fixed assets so that it will add to the equity side, beside that the company should to carry out debt contracts to fund the needs of working capital with related parties, by then the debt will reclassified into shareholders' debt which according to the prevailing tax rules will be recognized as Equity. Keywords: DER, Income Taxes, Ministry of Finance Regulation, Thin-Capitalization Rules.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121901274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH RESTRUKTURISASI MELALUI PEMBENTUKAN HOLDING BUMN TERHADAP KINERJA KEUANGAN BUMN","authors":"Ryan Ardany Sumarna, Akhmad Solikin, SE, MA, PhD","doi":"10.35837/SUBS.V2I2.317","DOIUrl":"https://doi.org/10.35837/SUBS.V2I2.317","url":null,"abstract":"State-owned enterprises (SOEs) have additional duties to participate in accelerating development and supporting national economic growth in addition to being profit oriented companies. Various strategies to improve performance of the SOEs can be implemented, including restructuring through the establishment of SOEs holding. Several SOEs active in the same sectors were regrouped to become a holding company so that management is expected to become more optimal. In Indonesia until 2016, four SOEs, i.e. PT Semen Indonesia (Persero) Tbk., PT Pupuk Indonesia (Persero), Perum Perhutani and PT Perkebunan Nusantara III (Persero) have been established as holding companies. It is expected that the holdings will improve their financial performance. This article aims at evaluating whether the financial improvements happened by employing fixed effect panel data model. The results show that holding affect financial performances in terms of profitability, leverage, and liquidity. Profitability deteriorated after holding, while leverage and liquidity showed mixed results.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122935919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penerapan Akuntansi Investasi Jangka Panjang Pada Pemerintah Daerah Kabupaten Sleman Tahun Anggaran 2016","authors":"S. Siswanto, Alfiani Purnama Dewi Dewi","doi":"10.35837/SUBS.V2I2.316","DOIUrl":"https://doi.org/10.35837/SUBS.V2I2.316","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui proses bisnis terkait implementasi akuntansi investasi Pemerintah Kabupaten Sleman. Mulai dari perolehan investasi, pengakuan investasi, pengukuran investasi, dan metode untuk menilai investasi. Selain itu juga terkait akuntansi atas hasil investasinya. Hasil penelitian ini menunjukkan bahwa dalam proses implementasi akuntansi investasi Pemerintah Kabupaten Sleman secara umum sudah sesuai dengan ketentuan peraturan perundang-undangan namun dalam pengungkapannya masih terdapat hal-hal yang belum dijelaskan secara rinci","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114184216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penerapan Kode Etik Auditor Dalam Menjaga Kerahasiaan Data Klien: Studi Kasus Kantor Akuntan Publik TGS","authors":"Haryono Ismail, Didik Kurniawan","doi":"10.35837/SUBS.V2I2.318","DOIUrl":"https://doi.org/10.35837/SUBS.V2I2.318","url":null,"abstract":"Tantangan untuk menjaga kerahasiaan data klien semakin meningkat seiring dengan perkembangan teknologi teknologi informasi. Penelitian ini dilatarbelakangi oleh keinginan untuk memotret praktik penerapan kode etik dalam hal penjagaan rahasia data klien oleh auditor, terutama di era digital sekarang ini. Penulisan artikel ini bertujuan untuk memberikan gambaran mengenai praktik penerapan kode etik tentang kerahasiaan data klien oleh auditor.Hasil penelitian ini diharapkan dapat digunakan sebagai bahan rujukan untuk melihat sisi praktikal atas penerapan kode etik. Bagi kalangan  akademisi, tulisan ini berguna untuk melihat praktik nyata penerapan kode etik auditor. Penelitian ini merupakan penelitian kualitatif yang dilakukan dengan menggunakan teknik wawancara dan observasi.Berdasarkan hasil analisis data dan informasi yang diperoleh, disimpulkan bahwa pada umumnya Kantor Akuntan Publik (KAP) telah memiliki standar khusus yang mengatur tentang kerahasiaan data klien. Pada praktiknya, KAP telah berupaya untuk mematuhi dan menjaga kerahasiaan data klien. Namun demikian, dari penelitian ini terungkap pula bahwa KAP belum memiliki suatu sistem berkala untuk mereviu atau memastikan bahwa kode etik terkait dengan kerahasiaan data klien telah efektif diterapkan.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124985294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EVALUASI PENERAPAN AKUNTANSI ASET BIOLOGIS PADA PERUSAHAAN SEKTOR PETERNAKAN","authors":"R. Listyawati, Amrie Firmansyah","doi":"10.35837/subs.v2i1.269","DOIUrl":"https://doi.org/10.35837/subs.v2i1.269","url":null,"abstract":"Penelitian ini bertujuan untuk melakukan evaluasi penerapan akuntansi aset biologis pada perusahaan sektor peternakan dengan mengambil objek CV Sumber Berkat yang berlokasi di Kabupaten Temanggung dengan kategori entitas tanpa akuntabilitas publik. Evaluasi yang dilakukan dalam penelitian ini meliputi praktek penerapan akuntansi aset biologis pada entitas akuntanbilitas publik sesuai dengan standar akuntansi yang berlaku di Indonesia.Metode penelitian yang digunakan dalam penelitian ini menggunakan metode kualitatif. Penelitian dilakukan selama periode bulan Februari-Juni 2018. Wawancara kepada informan dilakukan pada Minggu pertama dan kedua bulan Mei 2018. Informan dalam penelitian ini adalah pemilik perusahaan yang sekaligus pimpinan perusahaan yang menjalankan bisnis proses perusahaan. Item pertanyaan yang diajukan terkait dengan tentang kebijakan pengakuan, pengukuran, pencatatan, dan penyajian akuntansi aset biologis yang diterapkan oleh perusahaan.Hasil penelitian menunjukkan bahwa pencatatan akuntansi yang telah dilakukan oleh CV Sumber Berkat masih tergolong sederhana. Hasil pencatatan akuntansi yang telah dilakukan masih kurang handal jika dijadikan dasar membuat keputusan manajemen perusahaan. Pelaporan keuangan yang diterapkan oleh CV Sumber Berkat khususnya dalam mencatat transaksi aset biologis kurang menggambarkan keadaan yang sebenarnya terjadi di perusahaan. Secara keseluruhan perlakuan akuntansi aset biologis yang dilakukan CV Sumber Berkat berbeda dengan perlakuan akuntansi aset biologis yang ada di SAK 69 (2015) seperti pengakuan beban penyusutan yang kurang sesuai dan perusahaan belum mengakui nilai produk telur yang dihasilkan.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"7 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126039789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}