Assets Jurnal Akuntansi dan Pendidikan最新文献_第4页

Tazkiyah: Metodologi Rekonstruksi Akuntansi Pertanian 农业重建Tazkiyah方法论:会计

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2019-10-29 DOI: 10.25273/jap.v8i2.4656

A. D. Mulawarman

{"title":"Tazkiyah: Metodologi Rekonstruksi Akuntansi Pertanian","authors":"A. D. Mulawarman","doi":"10.25273/jap.v8i2.4656","DOIUrl":"https://doi.org/10.25273/jap.v8i2.4656","url":null,"abstract":"ABSTRAKArtikel ini bertujuan mengonstruksi metodologi untuk memurnikan akuntansi pertanian kembali pada fitrah kesuciannya sehingga dapat menempati strata tertinggi bersama tulisan dan angka, sebagaimana kemunculan pertama kalinya di masa revolusi pertanian 12.000 tahun lalu. Konstruksi metodologi pemurnian akuntansi dilakukan melalui telaah kesejarahan pemikiran Ibnu Khaldun dan konsep pemurnian dalam Islam. Hasil konstruksi menunjukkan bahwa metodologi tazkiyah bersubstansi nilai dinamis berkeadilan bagi individu dan masyarakat serta lingkungan alam, dengan cara melalui penyucian terus-menerus. Temuan konstruksi juga menunjukkan bahwa kesucian akuntansi telah hilang dan tersisih sejak Revolusi Industri yang berorientasi materi dan pertumbuhan (ekonomi). Praksis akuntansi tanpa kesucian mewujud dalam standar IFRS dan PSAK di Indonesia hingga abad 21 berkolaborasi dengan Revolusi Industri 4.0.ABSTRACTThis article aims to construct a methodology to refine agricultural accounting back to its nature of holiness so that it can occupy the highest strata along with writing and numbers, as it first appeared during the agricultural revolution 12,000 years ago. The construction of the accounting refinement methodology is carried out through the historical study of Ibn Khaldun's thought and the concept of purification in Islam. The results of the construction show that the tazkiyah methodology has a dynamic value of justice for individuals and communities and the natural environment, by means of continuous purification. The construction findings also show that the sanctity of accounting has been lost and marginalized since the material revolution and growth (economic) orientation. Accounting practices without holiness embodied in IFRS and PSAK standards in Indonesia until the 21st century in collaboration with the Industrial Revolution 4.0.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43336179","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

Pengembangan Game Edukatif Berbasis Android Sebagai Media Pembelajaran Akuntansi untuk Meningkatkan Analysis Ability Mahasiswa 基于Android的教育游戏开发作为会计学习媒体提高学生分析能力

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2019-10-29 DOI: 10.25273/jap.v8i2.4916

Enceng Yana, Acep Komara, Aan Anisah

{"title":"Pengembangan Game Edukatif Berbasis Android Sebagai Media Pembelajaran Akuntansi untuk Meningkatkan Analysis Ability Mahasiswa","authors":"Enceng Yana, Acep Komara, Aan Anisah","doi":"10.25273/jap.v8i2.4916","DOIUrl":"https://doi.org/10.25273/jap.v8i2.4916","url":null,"abstract":"ABSTRAKPenelitian ini bertujuan untuk mengembangkan media pembelajaran akuntansi berbantuan game edukatif berbasis android, sehingga dihasilkan media pembelajaran akuntansi berupa game edukatif yang valid, praktis dan efektif. Model yang digunakan dalam penelitian pengembangan ini adalah ADDIE. Teknik Pengumpulan data yang digunakan adalah angket dalam hal ini berupa lembar validasi, angket respons mahasiswa, test dan studi dokumentasi. Adapun teknik analisa data yang digunakan adalah teknik deskriptif persentase. Hasil penelitian ini menunjukan media pembelajaran game eduktif yang dikembangkan valid, praktis dan efektif sesuai dengan tujuan penelitian serta mampu meningkatkan kemampuan analysis ability mahasiswa khususnya pada pokok materi rekonsiliasi bank.ABSTRACTThis research aims to develop accounting learning media assisted with android-based educational games, therefore, valid, practical and effective accounting learning media produced. The model used in this research development is ADDIE, while the techniques of data collection used are questionnaires in the form validation sheets, students' response sheets, tests, and documentation study. The technique of data analysis used is a descriptive percentage by changing the quantitative data to become percentage form. The results of this study indicate that the development of educational learning media is valid, practical, and effective, it is in accordance of the study and can improve students' skill in analyzing the ability especially on bank reconciliation subject.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48543550","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: 4

Peran Corporate Social Responsibility dan Tax Avoidance dalam Mempengaruhi Good Corporate Governance terhadap Value Creation 企业社会责任和避税是实现价值创造的良好公司治理模式

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2019-10-29 DOI: 10.25273/jap.v8i2.4231

Yenni Mangoting, Jennifer Priscilla Badalu, Venny Agustine Gozal, Stephen Widjaya Pranata

{"title":"Peran Corporate Social Responsibility dan Tax Avoidance dalam Mempengaruhi Good Corporate Governance terhadap Value Creation","authors":"Yenni Mangoting, Jennifer Priscilla Badalu, Venny Agustine Gozal, Stephen Widjaya Pranata","doi":"10.25273/jap.v8i2.4231","DOIUrl":"https://doi.org/10.25273/jap.v8i2.4231","url":null,"abstract":"ABSTRAKPenelitian bertujuan untuk menguji apakah tanggung jawab sosial perusahaan dan penghindaran pajak dapat memediasi hubungan tata kelola perusahaan dengan penciptaan nilai. Teknik analisis data yang digunakan adalah regresi linear berganda dengan sampel 573 perusahaan multi-sektor yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa kegiatan tanggung jawab sosial perusahaan, penghindaran pajak, dan tata kelola perusahaan berpengaruh pada penciptaan nilai. Selain itu, penghindaran pajak dapat memediasi hubungan antara tata kelola perusahaan terhadap penciptaan nilai. Di sisi lain, penelitian ini membuktikan bahwa penerapan tanggung jawab sosial perusahaan tidak berdampak pada hubungan antara tata kelola perusahaan yang baik dan penciptaan nilai.ABSTRACTThis study aims to examine whether corporate social responsibility and tax avoidance can mediate the relationship between corporate governance and value creation. The data analysis technique used is multiple linear regression with a study sample of 573 multi-sector companies that listed on the Indonesia Stock Exchange. The results of the study show that corporate social responsibility activities, tax avoidance, and corporate governance have an effect on value creation. Furthermore, tax avoidance can mediate the relationship between corporate governance and the proportion of value. On the other hand, this research shows that corporate social responsibility does not affect the relationship between good corporate governance and value creation.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44746529","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

Pengampunan Pajak Berulang dan Kepastian Hukum dalam Kepatuhan Pajak di Indonesia: Sebuah Quasi Eksperimen 印尼重复协议的宽恕与法律确认：一个准实验·全球之声

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2019-10-29 DOI: 10.25273/jap.v8i2.4189

Ade Lisa Matasik, T. Damayanti

{"title":"Pengampunan Pajak Berulang dan Kepastian Hukum dalam Kepatuhan Pajak di Indonesia: Sebuah Quasi Eksperimen","authors":"Ade Lisa Matasik, T. Damayanti","doi":"10.25273/jap.v8i2.4189","DOIUrl":"https://doi.org/10.25273/jap.v8i2.4189","url":null,"abstract":"ABSTRAKPengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum dan yang tidak. Penelitian ini menggunakan quasi eksperimen faktorial 2 x 2 antarsubyek dengan mahasiswa akuntansi di FEB yang sedang mengambil matakuliah manajemen pajak sebagai partisipan. Hasil dari penelitian ini adalah terdapat pengaruh antara pengetahuan tentang pengampunan pajak berulang maupun kepastian penegakan hukum terhadap kepatuhan pajak. Hasil dari pengujian interaksi yang diperoleh adalah ketika wajib pajak tidak mengetahui adanya pengampunan pajak yang berulang dan merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang paling tinggi. Sebaliknya ketika wajib pajak mengetahui adanya pengampunan pajak yang berulang dan tidak merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang rendah.ABSTRACTTax amnesty has been repeadly implemented in Indonesia namely 1964,1989, 2008 and 2016.The purpose of the study is to examine is there any tax compliance differences between those who perceive recurring tax amnesty and feel legal certainty and to those who do not. This quasi experiment design was consisted of 2x2 between subject factorial design, with Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management as participants. The result shown that there is influence between recurring tax amnesty knowledge and legal certainty in the tax compliance. The result of the interaction testing shown that when taxpayer are not aware of any recurring tax amnesty and feel the high legal certainty will result high compliance. Conversely, when taxpayers know that there is recurring tax amnesty and do not sense a high level certainty, it would result a low tax compliance.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46212247","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

Integrasi Budaya dalam Pendidikan Akuntansi untuk Mencapai Keunggulan Kompetitif Lulusan 文化融合会计教育，以获得毕业生的竞争优势

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2019-10-29 DOI: 10.25273/jap.v8i2.4112

Nurafni Eltivia, Kurnia Ekasari, Hesti Wahyuni, Elvira Handayani Soedarso

{"title":"Integrasi Budaya dalam Pendidikan Akuntansi untuk Mencapai Keunggulan Kompetitif Lulusan","authors":"Nurafni Eltivia, Kurnia Ekasari, Hesti Wahyuni, Elvira Handayani Soedarso","doi":"10.25273/jap.v8i2.4112","DOIUrl":"https://doi.org/10.25273/jap.v8i2.4112","url":null,"abstract":"ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi betapa budaya dapat menjadi alat diferensiasi bagi akuntan untuk mencapai keunggulan kompetitif. Hermeneutik digunakan sebagai alat analisis dalam penelitian untuk mencari nilai luhur yang terdapat dalam filosofi suatu budaya. Filosofi Sedulur Papat Kalimo Pancer (Jawa), Siri na Pacce (Bugis-Makassar), dan Tri Hita Karana (Bali) akan dieksplorasi dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa budaya lokal tersebut memiliki nilai luhur yang bila diinternalisasi dalam pendidikan Akuntansi, akan dapat membawa Akuntan Indonesia memiliki keunggulan kompetitif dalam persaingan global. Nilai-nilai diferensiasi tersebut adalah tersebut adalah Ketuhanan, sinergi dan harmonisasi, dan etos kerja.ABSTRACTThis study attempts to explore how culture can be differentiation instrumental for an accountant to achieve competitive advantage. Hermeneutics will be used to solicit the virtue values of the culture philosophy. Sedulur papat kalimo pancer (Javaneese), Siri na Pacce (Bugis-Makassar), and Tri Hita Karana (Balineese) will be explored in this research. The results of this study indicate that local culture has noble values which, when internalized in Accounting Education will be able to bring competitive advantage in the global competition. Those differentiation value are divinity, synergy and harmonization, and work ethic.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44110601","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

Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan 不当经理人——控制权杠杆为公司经理人提供的业务不确定性

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2019-10-29 DOI: 10.25273/jap.v8i2.4435

I. M. G. Adiputra, Lindawati Gani, Hilda Rossieta, Ancella A. Hermawan

{"title":"Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan","authors":"I. M. G. Adiputra, Lindawati Gani, Hilda Rossieta, Ancella A. Hermawan","doi":"10.25273/jap.v8i2.4435","DOIUrl":"https://doi.org/10.25273/jap.v8i2.4435","url":null,"abstract":"ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen (levers of control) terhadap kinerja keuangan dan kinerja non-keuangan hotel di Bali. Sampel penelitian adalah hotel klasifikasi bintang 1 sampai 5. Responden adalah manajer yang ditentukan melalui purposive sampling. 181 manajer berpartisipasi dengan mengembalikan kuesioner. Pengujian hipotesis penelitian menggunakan analisis regresi misfit residual dengan program SPSS. Hasil penelitian menunjukkan bahwa pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen memiliki pengaruh negatif terhadap kinerja keuangan dan kinerja non-keuangan. Analisis sensitivitas menggunakan pengukuran lain sistem pengendalian manajemen konsisten dengan hasil utama.ABSTRACTThis study aims to provide empirical evidence about the effect of misfit business uncertainty perceived by management control systems (levers of control) has a negative influence on financial performance and non-financial performance of hotels in Bali. The research sample is a 1 to 5 star classification hotel. Respondents are managers who are determined through purposive sampling. 181 managers participated by returning the questionnaire. Testing the research hypothesis using regression analysis of residual misfit with the SPSS program. The results showed that the effect of business uncertainty misfit perceived by management control systems had a negative influence on financial performance and non-financial performance. Sensitivity analysis uses other measurement management control systems consistent with the main results.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41947021","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

Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia 印尼公共部门会计研究的发展

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2019-10-29 DOI: 10.25273/jap.v8i2.4647

H. Rizky, Doddy Setiawan

{"title":"Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia","authors":"H. Rizky, Doddy Setiawan","doi":"10.25273/jap.v8i2.4647","DOIUrl":"https://doi.org/10.25273/jap.v8i2.4647","url":null,"abstract":"ABSTRAKPenelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field. Sampel yang diambil berasal dari 22 jurnal terakreditasi di Indonesia dan diperoleh 137 artikel selama tahun 2010-2018. Penelitian ini mengklasifikasikan artikel berdasarkan topik dan metode penelitian. Hasil penelitian ini menunjukkan bahwa topik yang paling banyak digunakan dalam penelitian akuntansi sektor publik adalah topik mengenai akuntansi keuangan dan untuk model yang sering digunakan adalah metode kuantitatif dan juga metode survei serta archival. Topik akuntansi keuangan pada sektor publik menjadi topik terbanyak yang diteliti dikarenakan akuntansi pada sektor publik masih menjadi perhatian khusus dan masih banyak pemerintah daerah yang terkendala pelaporan keuangan. Sementara itu dari topik penelitian yang paling sedikit dilakukan dari tujuh kategori adalah topik mengenai perpajakan dan sistem akuntansi.ABSTRACTThis study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48524123","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: 7

Kesesuaian Sistem Pelaporan Keuangan Akrual dalam Pengambilan Keputusan Internal di Pemerintah Daerah 地方政府内部决策中随机财务报告制度的调整

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2019-04-30 DOI: 10.25273/JAP.V8I1.4087

Azhari Salam, S. Sutaryo

{"title":"Kesesuaian Sistem Pelaporan Keuangan Akrual dalam Pengambilan Keputusan Internal di Pemerintah Daerah","authors":"Azhari Salam, S. Sutaryo","doi":"10.25273/JAP.V8I1.4087","DOIUrl":"https://doi.org/10.25273/JAP.V8I1.4087","url":null,"abstract":"Penelitian ini bertujuan untuk menjelaskan kesesuaian sistem pelaporan keuangan pemerintah berbasis cash toward acrual dan full accrual dan relevansinya dengan pengambilan keputusan internal organisasi pemerintah. Selain itu, penelitian ini juga mengidentifikasi peran pengendalian internal dalam pelaporan keuangan pemerintah daerah. Desain penelitian adalah survey dengan responden pelaksana akuntansi pemerintah daerah di Provinsi Jawa Timur dan Sulawesi Barat. Hasil penelitian menunjukkan bahwa sistem pelaporan keuangan pemerintah berbasis full accrual mempunyai kesesuaian dalam menyediakan informasi untuk pengambilan keputusan internal di provinsi tersebut. Namun demikian, tingkat kesesuaian sistem pelaporan keuangan pemerintah berbasis full accrual lebih rendah dibanding dengan basis cash toward accrual. Selain itu, baik pengawasan internal maupun relevansi informasi pelaporan keuangan memiliki peran penting di kedua provinsi dalam konteks pengambilan keputusan internal. Hasil ini berimplikasi bagi pemerintah daerah untuk meningkatkan kualitas dan kapabilitas internal pemerintah serta kualitas implementasi basis akrual dalam akuntansi pemerintah daerah agar informasi dalam laporan keuangan pemerintah lebih relevan dalam pengambilan keputusan internal.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42957079","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

The Needs and Readiness Analysis of Social Audit Implementation in Indonesia 印尼社会审计实施的需求与准备分析

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2019-04-30 DOI: 10.25273/JAP.V8I1.3399

Budi Santoso, Bayu Aprillianto

引用次数: 0

Pengamanan Barang Milik Daerah dalam Mewujudkan Akuntabilitas di BPKAD Kota Madiun 在BPKAD Madiun市建立问责制中保护地区财产

Assets Jurnal Akuntansi dan Pendidikan Pub Date : 2019-04-30 DOI: 10.25273/JAP.V8I1.4036

Anggie Riestanty, Isharijadi Isharijadi, Juli Murwani

引用次数: 3