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Effect of Accounting Lecturer Behavior on the Level of Online Learning Outcomes Achievement
(International Journal of Learning, Teaching and Educational Research, 2021-03-02)
Changes in learning models in reaction to the COVID-19 pandemic have a significant impact on how accounting is taught. The objective of this study was to compare the differences in learning outcomes before and during the ...
Determinants of the Use of E-Wallet for Transaction Payment among College Students
(Journal of Economics, Business, and Accountancy Ventura, 2020-04-01)
This study aims to determine the factors that influence behavioral intentions to use
E-wallet. The factors tested include application quality, perceived usefulness,
perceived ease of use, and attitude toward using. The ...
Activity Based Costing Dengan Kendali Waktu Untuk Menghitung Cost Layanan Pada Bengkel Otomotif “Da” DI Jember
(Jurnal Akuntansi, 2020-01-02)
One of the weaknesses of many small businesses that are encountered is the weak reporting of
quantitative business activities. A common problem that occurs is about how the treatment
of costs for the activities of the ...
Preparing The Quality of Financial Statements at Health Centers: to Explore the Role of Regional Inspectorates and Professionalism of Accounting Personnel
(The Indonesian Accounting Review, 2020-06-01)
This study aims to analyze the effect of professionalism and the inspectorates’
existence on the quality of health center financial statements in Situbondo
Regency. This study uses a qualitative phenomenological approach ...
Earnings Quality and Income Smoothing Motives: Evidence from Indonesia
(Journal of Asian Finance, Economics and Business, 2021-02-01)
Earnings management is very important for companies that aim for decision-making. The research was conducted to analyze the quality of earnings and income smoothing motives in manufacturing companies in Indonesia. The ...