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Fulfilment of children's rights needs to be considered in welcoming demographic bonuses. The KLA policy in Sinjai District has been implemented since 2017-2023. Presidential Regulation No. 25 of 2021 concerning KLA is a system development system that ensures the fulfilment of children's rights and the protection of children that is done in a planned, comprehensive, and sustainable manne…
ABSTRACT Organizations are placing greater importance on utilizing Information Technology (IT), and efficiently administrating IT resources is crucial for attaining strategic objectives and minimizing ITrelated hazards. Nevertheless, there needs to be more comprehension regarding the current status of transparency in IT governance among Indonesian organizations. This study aims to examine…
Abstract This research was conducted using the journal review method with the aim of finding out whether intellectual capital can influence financial performance, thereby impacting company value. Research journals containing the variables of intellectual capital, financial performance, and company value were used. The results of the research show that there is a relationship between intellectu…
This study aims to elucidate current trends in corporate governance literature through a bibliometric analysis of papers published in Scopus from 2014 to 2024, encompassing 577 selected articles. Employing VOSviewer and R Studio, the analysis provides a comprehensive overview of publication trends, thematic evolution, and key contributors across three distinct time periods. The stud…
ABSTRACT This study investigates the impact of corporate governance attributes, particularly the board of directors and audit committee, on the firm value of property and real estate companies in Indonesia. Additionally, this study introduces the novel exploration of audit report lag as a mediating factor in the relationship between corporate governance and firm value. Utilizing …
ABSTRACT The Stunting Reduction Acceleration Program is a national priority program in intervening stunting throughout Indonesia including Tana Toraja district as the highest stunting prevalence district in South Sulawesi. Based on the 2022 Electronic Application for Community-Based Nutrition Recording and Reporting (e-PPGBM), Tana Toraja district is the third highest stunting district in Sou…
Kebutuhan pengetahuan perpajakan secara benar dan lengkap sangat diperlukan oleh perusahan ataupun oleh para praktisi, lebih-lebih yang menginginkan menjadi konsultan di bidang perpajakan. Brevet Pajak adalah salah satu sarana untuk mendalami pajak dengan cara cepat, sistematis dan tepat. Panduan Brevet Pajak terdiri dari tiga buku, sedangkan Panduan Brevet Pajak: Pajak Pertambahan Nilai, Be…
Pemasukan dari sektor perpajakan diharapkan semakin tahun akan membuat kemandirian pembiayaan Negara yang tertuang pada APBN maupun APBD. Penerimaan pajak ini baik yang dilakukan oleh Wajib Pajak melalui pemotongan pemungutan atau pajak dibayar sendiri yang terutang atas penghasilannya. Undang-undang Pajak Penghasilan No. 7 Tahun 1983 telah mengalami perubahan hingga terakhir sesuai Undang-Unda…
Lingkup teori akuntansi sangat luas sehingga topik apapun yang dipilih untuk diajarkan dalam satu semester kuliah dapat disebut teori akuntansi. Akibatnya, isi dan pola pengajarannya sangat bervariasi antarperguruan tinggi bahkan antardosen dalam suatu perguruan tinggi. Lebih jauh, banyak dosen perguruan tinggi yang tidak bersedia untuk mengasuh mata kuliah ini sementara mahasiswa memandang teo…
SBY telah menjadi Presiden Indonesia sejak tahun 2004, dan kembali terpilih pada periode 2009- 2014. Sewaktu kampanye Pilpres tahun 2004, SBY telah memberikan beragam janji dan harapan kepada calon pemilih. Namun, setelah memimpin Indonesia, SBY juga memberikan beragam kegagalan.