JAKI Jurnal Akuntansi dan Keuangan Indonesia最新文献_第4页

ANALISIS KEBIJAKAN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP PENANGGULANGAN TINGKAT KEMISKINAN DALAM PERSPEKTIF EKONOMI ISLAM 从伊斯兰经济的角度来看，区域政策和财务会计制度对贫困率的分析

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-08-19 DOI: 10.30863/akunsyah.v2i1.3058

Andi Elmy Ferawaty Mattoddoang, Andi Patimbangi

{"title":"ANALISIS KEBIJAKAN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP PENANGGULANGAN TINGKAT KEMISKINAN DALAM PERSPEKTIF EKONOMI ISLAM","authors":"Andi Elmy Ferawaty Mattoddoang, Andi Patimbangi","doi":"10.30863/akunsyah.v2i1.3058","DOIUrl":"https://doi.org/10.30863/akunsyah.v2i1.3058","url":null,"abstract":"Kemiskinan adalah sebuah masalah sosial yang harus ditangani oleh Pemerintah Daerah. Yang tentunya masalah ini tidak bisa dibiarkan begitu saja karena akan berdampak pada masalah lainnya seperti angka pengangguran yang akan meningkat. Hal ini perlunya penanggulangan dari Pemerintah Daerah dalam penanggulangan tingkat kemiskinan yang ada dalam masyarakat disuatu daerah. Masalah yang akan dibahas oleh peneliti dalam tulisan ini adalah untuk menganalisis serta mengetahui kebijakan Pemerintah Daerah Kabupaten Bone terhadap upaya penanggulangan tingkat kemiskinan dalam perspektif ekonomi islam dan faktor-faktor yang dapat mempengaruhi upaya penanggulangan tingkat kemiskinan. Agar tujuan tersebut dapat tercapai, maka peneliti menggunakan metode penelitian kualitatif dengan cara mengurai data yang telah didapatkan secara deskriptif. Pada teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi dengan menggunakan teknik analisis kualitatif. Hasil penelitian ini menunjukkan tigal hal: Pertama, upaya yang dilakukan Pemerintah Daerah terhadap penanggulangan tingkat kemiskinan yang dilakukan oleh Pemerintah Kabupaten Bone melalui program-program penanggulangan tingkat kemiskinan yang meliputi PKH (Program Keluarga Harapan), BPNT (Bantuan Pangan Non Tunai), KUBE (Kelompok Usaha Bersama), dan pemberdayaan UMKM. Kedua, pada proses pelaksanaan upaya penanggulangan tingkat kemiskinan terdapat berbagai macam faktor-faktor yang mempengaruhinya, yang meliputi faktor pendukung dan faktor penghambat. Ketiga, Kebijakan Pemerintah Kabupaten Bone terhadap penanggulangan tingkat kemiskinan yang berdasarkan dalam perspektif ekonomi islam. Perspektif Ekonomi Islam yang dimaksud adalah kesesuain pemerintah dalam membantu masyarakat yang sejalan dengan ekonomi islam.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80078520","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}

引用次数: 0

PENGARUH PENGETAHUAN, PRODUK DAN PROMOSI TERHADAP MINAT MENABUNG MAHASISWA DI BANK SYARIAH 知识、产品和促销对在伊斯兰银行拯救学生的兴趣的影响

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-08-06 DOI: 10.30863/akunsyah.v1i1.2987

Al Aswad, Andi Patimbangi

{"title":"PENGARUH PENGETAHUAN, PRODUK DAN PROMOSI TERHADAP MINAT MENABUNG MAHASISWA DI BANK SYARIAH","authors":"Al Aswad, Andi Patimbangi","doi":"10.30863/akunsyah.v1i1.2987","DOIUrl":"https://doi.org/10.30863/akunsyah.v1i1.2987","url":null,"abstract":"Artikel ini membahas mengenai pengaruh pengetahuan, produk dan promosi terhadap minat menabung mahasiswa di Bank Syariah. Minat menabung mahasiswa disebabkan oleh beberapa faktor diantaranya pengetahuan, produk dan promosi. Pengetahuan merupakan semua informasi yang dimiliki oleh konsumen mengenai berbagai macam produk dan jasa, serta pengetahuan lainnya yang terkait dengan produk dan jasa tersebut dan informasi yang berhubungan dengan fungsinya sebagai konsumen. Produk adalah sebagai segala sesuatu yang dapat ditawarkan ke pasar untuk mendapatkan perhatian, dibeli, dipergunakan, atau dikonsumsi dan yang dapat memuaskan keinginan dan kebutuhan. Serta promosi adalah sarana yang paling ampuh untuk menarik dan mempertahankan nasabah. Sejauh ini belum ada yang meneliti ketiga variabel tersebut dan belum ada yang menjadikan mahasiswa sebagai sampel. Penelitian ini menggunakan jenis penelitian kuantitatif dengan pendekatan deskriptif. Teknik ini digunakan untuk mendeskripsikan objek atau hasil penelitian. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Pengetahuan berpengaruh positif dan signifikan terhadap minat menabung mahasiswa di Bank Syariah dengan hasil 0,047 0,05. Variabel produk berpengaruh positif dan signifikan terhadap minat menabung mahasiswa di Bank Syariah dengan hasil 0,038 0,05. Variabel Promosi berpengaruh positif dan signifikan terhadap minat menabung mahasiswa di Bank Syariah dengan hasil 0,008 0,05. ","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82875222","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}

引用次数: 2

HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENTS: THE MODERATING ROLE OF AUDIT COMMITTEE 舞弊财务报表中的六边形舞弊:审计委员会的调节作用

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-06-30 DOI: 10.21002/jaki.2022.03

D. Nugroho, Vera Diyanty

{"title":"HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENTS: THE MODERATING ROLE OF AUDIT COMMITTEE","authors":"D. Nugroho, Vera Diyanty","doi":"10.21002/jaki.2022.03","DOIUrl":"https://doi.org/10.21002/jaki.2022.03","url":null,"abstract":"This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of FFS. Interestingly, managers with high ego do not commit fraudulent financial reporting. The AC can minimize the stimulus, opportunity, and capability of the manager to make FFS. On the other hand, the AC cannot minimize the rationalization, ego, and collusion network of the manager. Theoretically, this study contributes to developing the situational action theory literature related to FFS and the fraud hexagon framework. This study provides academic implications that the arguments and empirical research findings that examine the behavior of managers in committing fraudulent financial reporting can be built not only based on the proxies used, but also by referring to the fraud theoretical framework.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75531510","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}

引用次数: 3

THE INFLUENCE OF FINANCIAL DISTRESS, CASH HOLDINGS, AND PROFITABILITY TOWARD EARNINGS MANAGEMENT WITH INTERNAL CONTROL AS A MODERATING VARIABLE: THE CASE OF 以内部控制为调节变量的财务困境、现金持有和盈利能力对盈余管理的影响:以…为例

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-06-30 DOI: 10.21002/jaki.2022.06

M. Putri, Eduard Ary Binsar Naibaho

{"title":"THE INFLUENCE OF FINANCIAL DISTRESS, CASH HOLDINGS, AND PROFITABILITY TOWARD EARNINGS MANAGEMENT WITH INTERNAL CONTROL AS A MODERATING VARIABLE: THE CASE OF","authors":"M. Putri, Eduard Ary Binsar Naibaho","doi":"10.21002/jaki.2022.06","DOIUrl":"https://doi.org/10.21002/jaki.2022.06","url":null,"abstract":"This study aims to define and analyze the relationship between financial distress, cash holding, and profitability and earnings management with internal control as a moderating variable in relation to six major countries in Southeast Asia (Indonesia, Malaysia, Singapore, Thailand, Philippines, and Vietnam). Earnings management is measured by the Jones model of discretionary accruals. Secondary data sources are used, namely companies listed on the S&P Capital IQ, with 480 observations that fit the criteria. Purposive sampling techniques are employed, with a new sample of observational data from the consumer staples sectors in the six countries covering the period 2016-2020. ASEAN was chosen because of the lack of previous research using this as the research population. The data were processed using the Eviews 11 program. The theoretical basis used in the research is agency theory and signaling theory. The results indicate that financial distress and profitability positively affect earnings management, whereas cash holdings have a negative impact. The study also verifies that internal control as a moderating variable strengthens the negative impact of financial distress and profitability on earnings management, while strengthening the positive impact of cash holdings.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86218142","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}

引用次数: 1

BIODIVERSITY DISCLOSURE OF INDONESIAN COMPANIES AND THE ROLE OF THE BOARD OF COMMISSIONERS 印尼公司的生物多样性信息披露及委员会的角色

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-06-30 DOI: 10.21002/jaki.2022.01

A. Hambali, D. Adhariani

{"title":"BIODIVERSITY DISCLOSURE OF INDONESIAN COMPANIES AND THE ROLE OF THE BOARD OF COMMISSIONERS","authors":"A. Hambali, D. Adhariani","doi":"10.21002/jaki.2022.01","DOIUrl":"https://doi.org/10.21002/jaki.2022.01","url":null,"abstract":"The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a corporate governance mechanism for their biodiversity disclosure. The companies used as samples are listed in the SRI-KEHATI index from 2018 to 2020. To measure the company's biodiversity variable, we use a biodiversity index which contains 53 measurement items in 5 main themes. As a result, we find that the size of the Board of Commissioners has a positive effect on the company's biodiversity disclosure. Meanwhile, the proportion of Independent Commissioners and the proportion of women on the Board of Commissioners are proven to have no effect on the company's biodiversity disclosure.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83024521","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}

引用次数: 0

SUSTAINABILITY REPORTING AND TAX AGGRESSIVENESS BEFORE AND DURING COVID-19: GCG MODERATING VARIABLE 2019冠状病毒病之前和期间的可持续发展报告和税收积极性:GCG调节变量

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-06-30 DOI: 10.21002/jaki.2022.05

Wijaya Triwacananingrum, Gabriella Michelle Wijaya

{"title":"SUSTAINABILITY REPORTING AND TAX AGGRESSIVENESS BEFORE AND DURING COVID-19: GCG MODERATING VARIABLE","authors":"Wijaya Triwacananingrum, Gabriella Michelle Wijaya","doi":"10.21002/jaki.2022.05","DOIUrl":"https://doi.org/10.21002/jaki.2022.05","url":null,"abstract":"This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show significance in proving the incremental effect of COVID-19 on the variables tested. Additional testing was carried out with a split per year, which showed that before COVID-19, sustainability reports disclosures did not affect tax aggressiveness, as opposed to during its occurrence. Before COVID-19, GCG weakened the negative relationship between disclosure of sustainability reports and tax aggressiveness. Meanwhile, during COVID-19, it had a lower level of weakening the negative relationship between the two.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89607211","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}

引用次数: 1

INDONESIAN ACCOUNTING STUDENTS’ SELF-CONFIDENCE TO ADOPT ARTIFICIAL INTELLIGENCE (AI) 印尼会计专业学生自信采用人工智能(ai)

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-06-30 DOI: 10.21002/jaki.2022.02

Gina Andani, Lindrianasari Lindrianasari, Reni Oktavia, Ratna Septiyanti

{"title":"INDONESIAN ACCOUNTING STUDENTS’ SELF-CONFIDENCE TO ADOPT ARTIFICIAL INTELLIGENCE (AI)","authors":"Gina Andani, Lindrianasari Lindrianasari, Reni Oktavia, Ratna Septiyanti","doi":"10.21002/jaki.2022.02","DOIUrl":"https://doi.org/10.21002/jaki.2022.02","url":null,"abstract":"The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active Indonesian undergraduate accounting students (class of 2016-2020). Therefore, this research will examine how the AI-based curriculum provided by universities relates to the competency of prospective accountants. The research also examines how the prospective accountants’ competency affects the readiness of accounting students to adapt and work with AI so that their roles are not entirely replaced by AI, especially for Indonesian accounting students as prospective accountants. The last part of this research will underline that the development of AI therefore should not be a concern for the future of accountants and accounting students in Indonesia. However, to have the prospective accountants prepared to work with AI and enter the industry 4.0 workforce after they graduate, the accounting students need to enhance their competencies. The accounting educators also need to enhance their curricula by providing more practice-related courses to improve the capability of accounting students to operate accounting softwares.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85345986","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}

引用次数: 0

EVALUATING THE EFFECTIVENESS OF TAX OBJECTION REVIEW IN INDONESIA’S TAX AUTHORITY 评价印尼税务机关税务异议审查的有效性

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-06-30 DOI: 10.21002/jaki.2022.04

Y. Trisnawati, S. Nuryanah

{"title":"EVALUATING THE EFFECTIVENESS OF TAX OBJECTION REVIEW IN INDONESIA’S TAX AUTHORITY","authors":"Y. Trisnawati, S. Nuryanah","doi":"10.21002/jaki.2022.04","DOIUrl":"https://doi.org/10.21002/jaki.2022.04","url":null,"abstract":"An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. Informants are from the DGT, Taxpayers, Tax Consultants, Tax Lecturers and the Secretariat of the Tax Supervisory Committee (Setkomwasjak). The results indicate that the tax objection review at the DGT has been moderately effective, as evidenced by the achievement of the predetermined targets. However, several criteria should be improved, such as input and output quality, workload and independence. The separation of the objection review unit from the Regional Office (Kanwil) of the DGT is one of the recommendations proposed to increase the independence of tax objection review.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83527698","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}

引用次数: 0

Operational Audit Of Human Resources (Case Study At PT. Jabarti Abazas Prima) 人力资源业务审计(以Jabarti Abazas Prima PT为例)

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-09 DOI: 10.32832/jharmoni.v1i1.7214

Amelia Sandra, M. I. Sundarta, Leny Muniroh

{"title":"Operational Audit Of Human Resources (Case Study At PT. Jabarti Abazas Prima)","authors":"Amelia Sandra, M. I. Sundarta, Leny Muniroh","doi":"10.32832/jharmoni.v1i1.7214","DOIUrl":"https://doi.org/10.32832/jharmoni.v1i1.7214","url":null,"abstract":"This study aims to find out related to employee activities that have been determined, to determine the controls that have been implemented, and to find out whether operational audits of human resources can improve efficiency and effectiveness on the performance of company employees. In order to assess the effectiveness and efficiency of the company's operational activities.The research method used in this study is to use a qualitative approach using descriptive methods where the results of data research are in the form of exposure to the results of the situation that has been studied and presented in the form of narrative variants or recommendations for companies. The data collection used are interviews, observation, documentation and literature study. Assessment of the effectiveness and efficiency of the company obtained from data sources in the form of secondary data, namely the history and development of the company, organizational structure, data on the implementation of human resources and documents related to research and also obtained data sources in the form of primary data, namely financial reports on operational activities and interviews with company manager.The results of the study indicate that the policies contained in the company towards employee activities are in accordance with what has been determined. It can be concluded that the operational activities of human resources at PT. Jabarti Abazas Prima has not been effective and efficient because there are still weaknesses that have resulted in hampering the development of the company.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"100 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85195301","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}

引用次数: 0

The Effect Of Added Financial Ratio And Economic Value On Company Market Value (Case Study On Islamic State-Owned Banks In Indonesia For The 2017 – 2019 Period) 新增财务比率和经济价值对公司市值的影响(以2017 - 2019年印尼伊斯兰国有银行为例)

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-09 DOI: 10.32832/jharmoni.v1i1.7215

Mira Rantika, N. Rumiasih, Verni Asvariwangi, Azolla Degita Azis

引用次数: 0