Tahun Masuk

1994

2295 Citation
292 Dokumen
Judul Citation Tahun
A Critical Review on Research Design of Qualitative and Mixed-Method Approach Papers in Taxation
A Rosid
Available at SSRN 3328714, 2014
2 2014
A performance measurement in the framework of the balanced scorecard: its implementation at the public sector
AT Biswan, M Sholikhah, HH Sandi
Jurnal Apresiasi Ekonomi 12 (1), 196-207, 2024
1 2024
A Quest For Regional Inequality In Diversity - Post Decentralization Analysis In Indonesia
ME Siburian
Indonesia Development Forum - Best Paper, 2017
0 2017
Accounting standards internationalization revisit: Managing responsible diffusion
Lasmin
Procedia-Social and Behavioral Sciences 25, 363-374, 2011
6 2011
Ada Apa dengan Faktor Kepemimpinan dalam Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah Eks Karisidenan Surakarta?
FN Salia, P Wibowo
Jurnal Ilmiah Akuntansi Fakultas Ekonomi 8 (1), 63-88, 2022
8 2022
Akuntabilitas Dana Desa Di Kelurahan Argosari
MK Nisa, P Wibowo
Akuntansiku 1 (1), 10-22, 2022
2 2022
AKUNTANSI BARANG TEGAHAN: PENGAKUAN, PENGUKURAN, DAN PELAPORANNYA
AT Biswan, RD Larasati
Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 5 (1), 1-19, 2021
0 2021
Akuntansi keberlanjutan sebagai bidang profesi baru: Reposisi peran dan kebutuhan kompetensi akuntan
A Firmansyah, P Wibowo
Jolas 5 (5), 468-486, 2025
0 2025
Akuntansi Keuangan Lanjutan 1: Kombinasi Bisnis, Investasi, dan Konsolidasi
AT Biswan
Repository Global Aksara Pers 2 (2), 2026
0 2026
Akuntansi Pemerintah Pusat: Pendekatan Praktis
AT Biswan
Unit Penerbitan PKN STAN https://penerbitan.pknstan.ac.id/books/akuntansi …, 2024
0 2024
Alignment of non-tax state revenue regulations with sustainable development goals in Indonesia
A Firmansyah, P Wibowo
Educoretax 5 (12), 1352-1368, 2025
0 2025
An institutional perspective on international financial reporting standards adoption in developing countries
R Lasmin
Academy of Accounting and Financial Studies Journal 15 (2), 61-71, 2011
71 2011
An Investigation On The Supporting And Inhibiting Factors In The Implementation Of Balanced Scorecard As A Performance Measuring Tool At The SSB Primary Taxes Office
PW Putri, M Suhendra
Jurnal Pajak dan Keuangan Negara (PKN) 4 (2), 546-555, 2023
0 2023
Analisis Determinan Kualitas Laporan Keuangan Dengan Kompetensi SDM Sebagai Variabel Moderasi pada BLU Kesehatan
MLN Hakim, P Wibowo
Balance Vocation Accounting Journal 5 (2), 140-153, 2021
4 2021
Analisis kemandirian dan efektivitas keuangan daerah kabupaten dan kota di Provinsi Sumatera Selatan sebelum dan sesudah pandemi COVID-19
R Alfansa, P Wibowo
Jurnal Aktiva: Riset Akuntansi dan Keuangan 4 (3), 150-168, 2022
14 2022
Analisis kinerja keuangan Pemerintah Daerah Kota Semarang sebelum dan saat pandemi Covid-19
NN Karina, P Wibowo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi 14 (2), 146-166, 2022
33 2022
Analisis Kinerja Keuangan Pemerintah Provinsi DKI Jakarta Sebelum Dan Sesudah Pandemi Covid-19
MI Amal, P Wibowo
Jurnal Pajak dan Keuangan Negara 4 (1), 83-93, 2022
61 2022
Analisis manfaat laporan keuangan berbasis AKRUAL dalam pengambilan keputusan di Pemerintah Kabupaten Bantaeng
A A’la Alrahim, P Wibowo
Jae (Jurnal Akuntansi Dan Ekonomi) 7 (3), 80-93, 2022
19 2022
Analisis manfaat laporan keuangan berbasis AKRUAL dalam pengambilan keputusan di Pemerintah Kabupaten Bantaeng. JAE (Jurnal Akuntansi dan Ekonomi), 7 (3), 80–93
AA Alrahim, P Wibowo
5 2022
Analisis Permasalahan Penerapan ISAK 16 dalam Pengakuan Aset Konsesi pada Perusahaan Jasa Kepelabuhan dan Pengerukan (Studi Kasus pada Audit KAP XYZ)
D Aprila, AT Biswan, NKM Darapalgia
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) 5 …, 2026
0 2026
Analisis Varians Anggaran Belanja untuk Pengukuran Kinerja: Studi Terapan pada KPP Badan dan Orang Asing
FIW Niansyah, AT Biswan
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan …, 2018
9 2018
Analysis of determinants of success in land acquisition for Central Java power plant public-private partnership project (2 x 1000 MW)
M Suhendra, O Safitri
Public Sector Accountants and Quantum Leap: How Far We Can Survive in …, 2020
1 2020
Analysis of tax disputes on loans from shareholders: A case study on tax court rulings for the period 2018-2022
A ROSID
Journal Research of Social Science, Economics, and Management (JRSSEM) 3 (3 …, 2023
3 2023
Analysis of Vat Tax Management Collected By Government Treasurer: A Case Study of Online Media Companies (PT XXX)
WA Runtunuwu, A Rosid
Eduvest-Journal of Universal Studies 5 (6), 6300-6313, 2025
0 2025
ARSITEKTUR DAN INFORMASI KINERJA: SUATU UPAYA MENINGKATKAN KUALITAS PENGANGGARAN INSTANSI PEMERINTAH (STUDI KASUS PADA BALAI DIKLAT KEUANGAN MAKASSAR)
AT Biswan, PO Rossari, FA Alhadi
INFO ARTHA 2 (1), 1-10, 2018
1 2018
Artificial Neural Networks for predicting taxpaying behaviour of Indonesian firms
A Rosid
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia 4 (2), 174-204, 2023
6 2023
Aset Biologis: Kebijakan dan Praktik Akuntansinya pada Sektor Agrikultur
AT Biswan, I Hermanda
Jurnal Ilmiah Publika 11 (2), 289-297, 2022
3 2022
Asistensi penataan aset Desa Cibugel untuk tata kelola aset yang lebih baik
AT Biswan, YF Imapo, AN Prayoga, A Emmir, SP Hany
Pengmasku 5 (2), 84-98, 2025
0 2025
Asistensi Pengelolaan Keuangan Desa untuk Akuntabilitas yang Lebih Baik
AT Biswan, T Winarto, YF Imapo, A Fatimah, A Mariana
Wahana Jurnal Pengabdian kepada Masyarakat 4 (2), 140-149, 2025
1 2025
ASISTENSI PENYUSUNAN LAPORAN KEUANGAN BERIKUT SOP KEUANGAN DAN KENDALI INTERNAL MENUJU BUMDES SIAP AUDIT (PENDAMPINGAN PADA BUMDES NGUDI SEJAHTERA)
A Nugrahanto, N Yonimurwanto, AT Biswan
Prosiding Sembadha 5, 56-56, 2024
0 2024
ASSESSING INDONESIA’S STATE-OWNED ENTERPRISES PAYMENT CAPABILITIES USING ADVANCED MACHINE LEARNING MODELS
WA Siallagan, GT Alpandi, RF Fathonah, DP Ferari, MF Al Fajri
Public Sector International Conference 2024 1 (01), 18-22, 2024
0 2024
Assessing the effectiveness of law enforcement on improving tax compliance in Indonesia: an empirical investigation
A Rosid, Romadhaniah
Bulletin of Indonesian Economic Studies 59 (2), 243-267, 2023
27 2023
Assessing the efficacy of tax incentives during the COVID-19 crisis: Survey evidence from Indonesia
A Rosid, BI Bachriansyah, TB Sanjaya
Available at SSRN 4595430, 2023
0 2023
Balanced Scorecard Sektor Publik: Sebuah Pelajaran Beharga
AT Biswan, W Andika
INFESTASI Учредители: University of Trunojoyo Madura 16 (2), 2020
12 2020
Balanced Scorecard Sektor Publik: Sebuah Pelajaran Beharga. InFestasi, 16 (2)
AT Biswan, W Andika
6 2020
Balancing the Scale
C Revenue
Keeping Indonesia Safe from the COVID-19 Pandemic: Keeping Indonesia Safe …, 2022
0 2022
BEYOND RISK SHARING: AN IN-DEPTH REVIEW OF GOVERNMENT GUARANTEES IN PPP INFRASTRUCTURE PROJECTS
M Suhendra, NN Afiah, W Zarkasyi, ET Wahyuni
International Journal of Energy, Environment, and Economics 33 (2025), 111-136, 2025
0 2025
Budgeting Management for the Top Priority and National Priority Programs of Nawacita
AT Biswan, FN Farida, HH Sandi
Jurnal Manajemen dan Keuangan 12 (2), 314-330, 2023
5 2023
Business performance during Covid-19 pandemic: Do technological dependence and tax incentives matter?
A Rosid, AP Nugroho, BI Bachriansyah
0
Can Firm Size Moderate a Company's Tax Avoidance in Retail Trading?
ME Siburian
Accounting & Finance/Oblìk ì Fìnansi 102 (4), 72, 2023
3 2023
Can We Predict Tax Dispute Outcomes? The Case of Promotional Expenses in Indonesia
A Rosid, I Yulianto
Working Paper Series 23-11, 2023
0 2023
CENTRAL GOVERNMENT REPORTING QUALITY IN LHOKSEUMAWE KPPN PARTNERS WORKING UNIT
A Harisa, P Wibowo
IPSAR (International Public Sector Accounting Review) 1 (1), 2023
0 2023
Contemporary Accounting Case Studies
R Jacobus, A Rosid
0
Corporate environmental expense in the perspective of Japanese investors: merely another type of expense?
NF Nuzula
Journal of International Business Research 11, 15-24, 2012
6 2012
Critical Analysis of Tax Audit Process: Evaluative Study at DGT Regional Office of South Jakarta II
K Arif, A Rosid
E-Jurnal Akuntansi 35 (1), 2025
2 2025
Critical success factors in the implementation of the PPP scheme in the wosusokas SPAM project (Wonogiri, Surakarta, Sukoharjo, and Karanganyar)
R Prayuda, JR Prayuda, A Firmansyah, RF Andana, RK Sasongko, ...
Jurnal Pajak Dan Keuangan Negara (PKN) 5 (1), 116-127, 2023
1 2023
Critical success factors on PPP water project in a developing country: Evidence from Indonesia
M Suhendra
The Journal of Asian Finance, Economics and Business, 2020
33 2020
Culture and the globalization of the international financial reporting standards (IFRS) in developing countries
R Lasmin
Journal of international business research 11 (2), 31-44, 2012
23 2012
Dampak Covid-19 Terhadap Pelaku Usaha Mikro Kecil Menengah di Keluarahan Cinta Damai
G Hutagalung, EN Simorangkir, ME Siburian, RR Ginting, AP Putri, J Zain
Jurnal Mitra Prima 5 (2), 2023
0 2023
Dampak Pandemi Terhadap Pelaporan Realisasi Anggaran Pada Sekretariat Utama Kementerian Pariwisata dan Ekonomi Kreatif
P Wibowo
Jurnalku, 2022
3 2022
Dana Kelurahan: Pemetaan Pada Kelurahan Rempoa Tangerang Selatan
AT Biswan, NM Agfi
Sawala: Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat …, 2020
3 2020
Decentralization and Infrastructure in a Fragmented Society: A Case of eastern Indonesia
ME Siburian
Maritime Infrastructure and Regional Development in Indonesia, 2018
0 2018
DENGAN SI APIK, INSYA ALLAH LAPORAN KEUANGAN JADI LEBIH APIK (STUDI PADA UMKM MIKA HIJAB)
A Biswan, Ali Tafriji: Aziz, N Wirastuti, YA Wicaksono
Jurnal Pengabdian Dharma Laksana Mengabdi Untuk Negeri 4 (2), 226-233, 2022
0 2022
Determinan Kepuasan Pengguna Instagram DJPPR Terhadap Informasi Savings Bond Ritel
M Suhendra, DP Prabawati, SP Siregar
0
Determinants of financial statements quality of central government
F Fachriyandana, P Wibowo
Public Sector Accountants and Quantum Leap: How Far We Can Survive in …, 2020
0 2020
Determinants of financial statements quality of central government institutions: Evidence from Indonesia
F Fachriyandana, P Wibowo
Public Sector Accountants and Quantum Leap: How Far We Can Survive in …, 2020
2 2020
DETERMINANTS OF GOVERNMENT INTERNAL AUDIT QUALITY FAKTOR-FAKTOR PENENTU KUALITAS AUDIT INTERNAL PEMERINTAH
L Sitorus, P Wibowo
1 2025
Determinants of Secondary Adjustment Tax Disputes in Transfer Pricing: An Empirical Study in the Indonesian Context
HA Auliya, A Rosid
E-Jurnal Akuntansi 35 (2), 2025
1 2025
Dinamika Interaksi Auditor Manajemen dalam Pemanfaatan Informasi Akuntansi untuk Pengendalian Strategis Persediaan
D Aprila, LP Surbakti, AT Biswan
JURNAL EKSPLORASI AKUNTANSI 8 (1), 47-60, 2026
0 2026
Dinamika penyiapan proyek kerja sama pemerintah dan badan usaha di Indonesia
EN Surachman, M Suhendra, S Prabowo, D Handayani
Elex Media Komputindo, 2021
14 2021
Do perceptions of corruption influence personal income taxpayer reporting behaviour? Evidence from Indonesia
A Rosid, C Evans, B Tran-Nam
eJTR 14, 387, 2016
45 2016
Do Perceptions of Corruption Influence Personal Income Taxpayer Reporting Behaviour? Evidence from Indonesia. eJournal of Tax Research, 14 (2), 387–425
A Rosid, C Evans, B Tran-Nam
2 2016
Do perceptions of corruption influence personal income taxpayer reporting behaviour? Preliminary evidence from Indonesia
A Rosid
Sydney, 2016
1 2016
Do Taxpayers Embrace Social Norms to Comply?Empirical Evidence From Indonesia
Y Arsal, A Rosid, A Satyadini
Asian-Pacific Economic Literature, 1-13, 2025
4 2025
Does Budget Performance Stimulate Regional Economic Growth?
P Wibowo
INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH 9 (1), 4116-4122, 2020
0 2020
Does Capital Intensity Moderate The Effect Of Financial Distress And Operational Performance Tax Avoidance In Regional-Owned Enterprises In Water Supply
DO Hapsari, P Wibowo
Educoretax 4 (4), 490-505, 2024
4 2024
Does tax simplification motivate small businesses to be more compliant? Evidence from a regression discontinuity in Indonesia
A Satyadini, A Rosid
Bulletin of Indonesian Economic Studies 60 (2), 217-238, 2024
15 2024
Does ‘Information Reporting’Really Matter for Tax Compliance? The Case of Indonesia
A Rosid, F Ariyani
The Case of Indonesia (May 19, 2022), 2022
2 2022
Dualisme Kebijakan Penyetoran Penerimaan Negara Sektor Hulu Minyak dan Gas Bumi
P Wibowo
Jurnal Manajemen Keuangan Publik 1 (1), 47-56, 2017
1 2017
E-Bupot unification as a one-stop tax application: Just-in-time implementation in the public sector
AA Alaika, AT Biswan
Educoretax 5 (6), 776-786, 2025
0 2025
E-Faktur: Strategi efisiensi layanan perpajakan berbasis teknologi dan lean management accounting
AT Biswan, CML Malelak
Jurnal Akuntansi dan Keuangan (JAK) 30 (1), 1-11, 2025
4 2025
Earnings Management Motives, Idiosyncratic Risk and Corporate Social Responsibility In An Emerging Market
DK Prakosa, A Firmansyah, RA Qadri, P Wibowo, F Irawan, NA Kustiani, ...
Journal of Governance and Regulation 11 (3), 121-147, 2022
16 2022
Earnings Quality, Asymmetric Information, and Market Response: Insights from Indonesia
P Wibowo, E Murwaningsari
International Journal of Scientific Research in Science and Technology 7 (6), 2020
5 2020
Edukasi pelaporan keberlanjutan bagi pendidikan vokasi: Mempersiapkan akuntan masa depan yang berdaya saing
A Firmansyah, S Sururi, N Mahmudah, E Dewata, P Wibowo
Pengmasku 5 (1), 30-39, 2025
0 2025
Effect of sales growth, capital intensity and debt to equity ratio on tax avoidance as moderated by firm size
P Winarta, ME Siburian, EN Simorangkir, WRB Sitepu
International Journal of Academe and Industry Research 5 (4), 1-22, 2024
3 2024
EFFECTIVENESS OF THE ROLE OF THE HOSPITAL BLU SUPERVISORY BOARD DURING THE COVID-19 PANDEMIC
M Harjowiryono, WA Siallagan
Jurnal Ilmu Ekonomi dan Pembangunan 24 (2), 50-64, 2024
0 2024
Efficiency or Waste? Rethinking Indonesia’s Mandatory Public Spending on Education and Health
F Hadiantoro, P Wibowo
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan …, 2026
1 2026
Eksplorasi Penerapan Activity Based Costing dalam Evaluasi Profitabilitas Proyek: Studi Kasus pada Perusahaan Jasa Konsultan
H Febriana, AT Biswan, LP Surbakti
JURNAL EKSPLORASI AKUNTANSI 8 (2), 709-723, 2026
0 2026
Empirical evidence on formal and material harmonization of national accounting standards
L Lasmin
Journal of International Business Research 10 (2), 69, 2011
14 2011
Empowering (Indigenous) People – A Gift of Decentralization
ME Siburian
IRSA INTERNATIONAL CONFERENCE, 2017
0 2017
Environmental cost analysis to determine the effectiveness and efficiency of environmental activity control
A Danial, LP Surbakti, AT Biswan
Jurnalku 5 (2), 134-147, 2025
1 2025
Environmental, Social, and Governance and Firm Value: The Mediating Role of Financial Performance in Indonesia
A Dinarjito, P Wibowo
Jurnal Akuntansi, Keuangan, dan Manajemen 7 (3), 341 - 355, 2026
0 2026
Essays on fiscal decentralization, regional income inequality and local public goods provision: The case of Indonesia
ジブリアンマトンダング エルサ
Waseda University, 2020
0 2020
Evaluasi Implementasi Program Pengungkapan Sukarela (PPS) pada KPP Pratama Jakarta Tambora
IY Putri, A Rosid
Owner: Riset dan Jurnal Akuntansi 8 (4), 4889-4899, 2024
0 2024
Evaluasi Penerapan Batasan Omset Tertentu Tidak Dikenakan PPh Final (Studi Kasus KPP Pasar Rebo)
YAR Sibarani, A Rosid
Owner: Riset Dan Jurnal Akuntansi 8 (2), 1314-1326, 2024
8 2024
Evaluasi penerapan batasan omset tertentu tidak dikenakan PPh Final (Studi kasus KPP Pasar Rebo). Owner, 8 (2), 1314–1326
YAR Sibarani, A Rosid
4 2024
Evaluasi Penerapan Kebijakan Pajak Natura Berdasarkan PMK Nomor 66 Tahun 2023
LC Purba, A Rosid
Owner: Riset Dan Jurnal Akuntansi 9 (1), 640-654, 2025
2 2025
Evaluation of the Deposit System for Tax Payment within the Coretax System
AA Nugroho, A Rosid
E-Jurnal Akuntansi 35 (12), 2025
1 2025
Evolusi Metode Business Forecasting dalam Menghadapi Ketidakpastian Bisnis: Tinjauan Literatur
HRD Febrianti, AT Biswan, LP Surbakti
Jurnal Akademi Akuntansi Indonesia Padang 5 (2), 322-331, 2025
0 2025
Examining causal linkages in the Balanced Scorecard framework: evidence from the Indonesian tax administration
A Rosid
eJTR 23, 62, 2025
1 2025
Factors influencing non-tax revenue sustainability in Indonesian government institutions: the mediating role of accountability
P Wibowo, E Murwaningsari
Cogent Business & Management 11 (1), 2303788, 2024
29 2024
FACTORS THAT INCREASE TRANSACTION COSTS OF SMALL-SCALE PPP PROJECTS CASE STUDY OF MADIUN CITY STREET LIGHTING
S Prabowo, M Suhendra, A Dinardjito
Public Sector International Conference 2024 1 (01), 186-189, 2024
0 2024
Fifteen Years of Decentralization in Eastern Indonesia
ME Siburian
Japan Economic Policy Association Conference, 2016
0 2016
Financial performance and firm value: a mediating role of profitability
A Wijaya, ME Siburian, EN Simorangkir
Oblìk ì fìnansi 100, 153-160, 2023
4 2023
Fiscal decentralization and corruption: a case of Indonesia
ME Siburian
Applied Economics Letters 31 (1), 87-90, 2024
22 2024
Fiscal Decentralization and Public Goods Provision – Evidence from Indonesia
ME Siburian
IASIA-IIAS 2021 Conference: Public Administration & Industry 4.0/4IR, 2021
0 2021
Fiscal decentralization and regional income inequality: evidence from Indonesia
ME Siburian
Applied Economics Letters 27 (17), 1383-1386, 2020
98 2020
Fiscal Decentralization in Indonesia: current status and future challenges
M Suhendra, H Amir
Jurnal Keuangan Publik 3 (1), 1-26, 2006
18 2006
Fiscal Decentralization, Regional Income Inequality, and the Provision of Local Public Goods: Evidence from Indonesia
ME Siburian
Journal of Economic Development 46 (4), 87-103, 2020
14 2020
Fleksibilitas Pelaksanaan Anggaran Dorong Keberlangsungan UMKM di Masa Pandemi
WA Siallagan
www.kemenkeu.go.id, 2020
2 2020
Forecasting Indonesian Money Demand Function with Autoregressive Distributed Lag (ARDL) Model
ME Siburian
Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan 7 (2), 111-121, 2014
2 2014
Four Levers of Control Sebagai Landasan Sistem Pengendalian Strategis: Kajian Literatur Sistematis
PS Asilah, AT Biswan
JAAB : Jurnal of Applied Accounting And Business 8 (1), 283-295, 2026
0 2026
Gagasan Perumusan University Values untuk Penguatan Visi-Misi Perguruan Tinggi dalam Menghadapi Tantangan Global
AT Biswan
Education Journal: Journal Educational Research and Development 8 (1), 206-218, 2024
1 2024
Geliat Provinsi Kalimantan Timur Pasca Pemekaran Daerah
D Pujianty, P Wibowo
Jurnal Riset Pembangunan 1 (2), 58-70, 2019
3 2019
Government Accounting Policy Of Oil And Gas Revenue After Implementation Gross Split Contract: Quo Vadis?
J Aprianto, P Wibowo
Journal of Law, Administration, and Social Science 4 (2), 186-199, 2024
0 2024
Government Accounting Practices: Issues and Analysis of Fixed Asset Management at the Work Unit of the BKKBN Representative Office of Central Kalimantan Province
M Arafat, AT Biswan
Jurnal Kependudukan dan Pembangunan Keluarga 11 (1), 68-78, 2026
0 2026
Government Reporting and Quality of Public Services: Are They Twins?
PK Pertiwi, P Wibowo
Journal of Accounting and Investment 24 (1), 1-24, 2023
19 2023
Government Spending And Regional Economic Growth: The Mediating Effect Of Human Development Index
HE Sasongko, P Wibowo
Jurnal Ekonomi Bisnis dan Kewirausahaan 11 (2), 230-257, 2022
23 2022
Govt shifts to result-based village funds mechanism
WA Siallagan
https://www.thejakartapost.com/opinion/2022/05/24/govt-shifts-to-results …, 2002
0 2002
Green Bonds: Suatu Ancangan Akuntansi Berwawasan Lingkungan
AT Biswan, EA Putri Hidayat
BUNGA RAMPAI AKUNTANSI PEMERINTAH INDONESIA KONTEMPORER Penguatan Laporan …, 2022
1 2022
GUYS, DO YOU THINK MANDATORY SPENDING ON EDUCATION AND HEALTH FUNCTIONS IN INDONESIA IS EFFICIENT?
F Hadiantoro, P Wibowo
Public Sector International Conference 2024 1 (01), 159-162, 2024
0 2024
Impact of fiscal decentralization and ethnic diversity on health outcome: an empirical evidence from Indonesia
ME Siburian
Applied Economics Letters 32 (21), 3083-3086, 2025
0 2025
Impact of Fiscal Decentralization Policy on Foreign Direct Investment in Indonesia
VD Haptari, B Soedaryono, E Sofilda, WA Siallagan
OIDA International Journal of Sustainable Development 15 (06), 29-44, 2022
3 2022
Implementasi Just in Time Layanan Penerbitan Nomor Pokok Wajib Pajak
AT Biswan, F Wardani
Jurnal Akuntansi Multiparadigma 8 (2), 353-369, 2017
7 2017
Implementation of accrual based accounting on regional property in Indonesia: competence employees and organizational commitments perspective
A Firmansyah, P Wibowo, I Puspitarini
International Journal of Psychosocial Rehabilitation 24 (7), 9502-9512, 2020
9 2020
Implementing Financial Management Reforms in Indonesia: The Significance of Within-Country Variability
J Stewart, W Siallagan
Asian Review of Public Administration 25 (2), 64-81, 0
0
Implementing non-tax state revenue in Indonesia: Governance challenges under SDGS
A Firmansyah, P Wibowo
Educoretax 5 (12), 1369-1382, 2025
0 2025
Import Tax Disputes: Identification of Causes and Problem-Solving Strategies
N Palupiningrum, A Rosid
Jurnal Akuntansi Dan Perpajakan 10 (1), 75-93, 2024
2 2024
Income Inequality and Education Outcomes in a Decentralized Indonesia
ME Siburian
THE 16th IRSA INTERNATIONAL CONFERENCE, 2021
0 2021
Indeks Pembangunan Manusia pada Kabupaten/Kota di Sumatera Utara: Efek Mediasi Belanja Modal
O Pekiningrum, P Wibowo
Bina Ekonomi 26 (1), 1-22, 2022
1 2022
Influence of Fiscal Decentralisation and Ethnic Diversity on Educational Outcomes–Evidence from Indonesia
ME Siburian
Institutions and Economies, 91-116, 2022
2 2022
Infrastructure in Heterogenous Society – Eastern Indonesia Post Decentralization Analysis
ME Siburian
IRSA INTERNATIONAL CONFERENCE, 2017
0 2017
Infrastructure spending in the characteristics of the regions: towards the achievement of sustainable development goals
D Sulistyowati, P Wibowo
The Indonesian Journal of Accounting Research 25 (3), 319-358, 2023
6 2023
Inspecting the profession of government accountants in the future
P Wibowo, A Firmansyah
AFEBI Accounting Review 3 (1), 50-66, 2018
4 2018
Integrasi PSPK 1-2 dengan RPJMN 2024-2029: Analisis Pelaporan Keberlanjutan di Indonesia
A Firmansyah, P Wibowo
Jurnalku 5 (4), 293-312, 2025
0 2025
Integrasi PSPK 1-2 dengan RPJMN 2025-2029: Analisis Kebijakan Pelaporan Keberlanjutan di Indonesia
A Firmansyah, P Wibowo
Jurnalku 5 (4), 293-312, 0
0
Integrasi Strategic Management Accounting (SMA) dan Environmental, Social, and Governance (ESG) Metrics untuk Penyusunan Strategi Jangka Panjang: Kajian Literatur
EB Titus, AT Biswan
Ekonomis: Journal of Economics and Business 10 (1), 410-420, 2026
0 2026
Intermediate Treatment Facility as a Waste Management System in DKI Jakarta: An Overview
L Angelia, A Firmansyah, PR Meidian, PR Chaniago, M Suhendra
Jurnal Pajak dan Keuangan Negara (PKN) 5 (1), 98-107, 2023
1 2023
INTERNATIONAL CONFERENCE ON ECONOMICS, BUSINESS, MANAGEMENT AND ACCOUNTING (ICEBESMA)
NBBA All
PUBLIS PENERBIT UNPRI PRESS 1 (1), 2024
0 2024
Investigating tax compliance risks of large businesses in Indonesia
M Pratomo
RMIT University, 2024
6 2024
Java power plant public-private partnership project (2 x 1000 MW)
M Suhendra, O Safitri
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AT Biswan, ID Grafitanti
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39 2021
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76 2008
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Bina Ekonomi 26 (1), 23-37, 2022
5 2022
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AT Biswan, DP Utomo
Jurnal Studi Pemerintahan dan Akuntabilitas 2 (1), 29-40, 2022
9 2022
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3 2019
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3 2017
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AT Biswan
0
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AT Biswan
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L Angelia, P Wibowo
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4 2025
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0 2024
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0 2025
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3 2025
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The Seybold Report, 2023
1 2023
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B Parhusip, WA Siallagan
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2 2021
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N Mardiyani, AT Biswan
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0 2025
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A Firmansyah, P Wibowo
Jolas 6 (1), 1-24, 2026
0 2026
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AT Biswan, DPP Kusumo
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10 2021
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AT Biswan, DPP Kusumo
6 2021
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S Marsus, M Suhendra, I Suliantoro
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0 2023
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AT Biswan, MR Putra, H Sulastri, AS Purwana
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3 2018
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AT Biswan
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1 2018
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AT Biswan
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1 2018
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Z Arifin, AT Biswan
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11 2020
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14 2021
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0 2021
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4 2021
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2 2021
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Inovasi Pembangunan: Jurnal Kelitbangan 13 (03), 2025
0 2025
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Jurnal Akuntansi Unihaz 4 (2), 184-200, 2021
2 2021
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M Suhendra
Jurnal Manajemen Keuangan Publik 1 (1), 41-46, 2017
33 2017
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AT Biswan, HT Widianto
Jurnal Akuntansi Multiparadigma 10 (2), 308-327, 2019
19 2019
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AT Biswan
Jurnal Manajemen, Strategi Bisnis Dan Kewirausahaan 13 (2), 204-213, 2019
23 2019
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The Indonesian Budget Overview, 2010
4 2010
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5th Annual Tax Administration Research Centre Workshop. University of Exeter, 2017
7 2017
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University of Exeter, UK, 2017
0 2017
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A Rosid, C Evans, B Tran-Nam
The 13th Indonesian Regional Science Association. University of Brawijaya …, 2016
3 2016
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A Rosid, C Evans, B Tran-Nam
The Tax and Corruption Symposium, 1-26, 2017
3 2017
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EY Chaerani, P Wibowo
EQUITY: JURNAL EKONOMI, MANAJEMEN, AKUNTANSI 28 (1), 110-134, 2025
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A Firmansyah, P Wibowo
Akuntansiku 4 (4), 257-275, 2025
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Jurnal Akuntansi dan Keuangan 10 (2), 163-182, 2021
3 2021
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1 2018
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Prosiding Konferensi Regional Akuntan IV, 2017
2 2017
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A Firmansyah, A Arham, RA Qadri, P Wibowo, F Irawan, NA Kustiani, ...
Heliyon 8 (8), 2022
103 2022
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AT Biswan, F Falaqi
Jurnal Otonomi & Keuangan Daerah, 39-63, 2018
7 2018
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AT Biswan, ML Mahrus
PKN STAN Press, 2020
2 2020
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AT Biswan, ML Mahrus
PKN STAN Press, 2019
5 2019
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ML Mahrus, AT Biswan
Unit Penerbitan PKN STAN 2, 307, 2021
0 2021
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AT Biswan, ML Mahrus
Unit Penerbitan PKN STAN 1, 305, 2020
2 2020
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AT Biswan, S Alim
Jurnal Bina Manajemen 9 (2), 184-205, 2021
23 2021
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AT Biswan
Jurnal Manajemen Keuangan Publik 2 (1), 35-46, 2018
6 2018
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A Rosid
Available at SSRN 4185966, 2022
7 2022
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A Rosid
Working Paper Series, 2021
2 2021
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TA Isamah, P Wibowo
Indonesian Journal Of Accounting And Governance 3 (2), 1-35, 2020
1 2020
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TA Isamah, P Wibowo
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4 2019
Profitability, Firm Value, and Leverage Influence on Tax Avoidance with Firm Size Moderation in IDX listed Coal Mining Companies
F Gozal, ME Siburian
International Conference on Economics, Business, Management and Accounting …, 2025
0 2025
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AT Biswan, EF Zarnedi
Jurnal Akuntansi Multiparadigma 9 (2), 280-298, 2018
5 2018
Regional Development
M Infrastructure
Economic Review 26, 2022
6 2022
Regional Growth and Fiscal Decentralization - Case of Indonesia
ME Siburian
Japan Economic Policy Association Conference, 2017
2 2017
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P Wibowo, A Rahmawati, S Tinggi Ilmu Ekonomi Mochtar Talib
Jurnal Dinamika Akuntansi 11 (1), 1-14, 2019
15 2019
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P Wibowo, A Firmansyah, M Suhendra, AU Subardianta, D Krisnandono
Accounting Analysis Journal 14 (2), 141 - 154, 2025
3 2025
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P Wibowo, A Firmansyah, M Suhendra, AU Subardianta, D Krisnandono
Accounting Analysis Journal 14 (2), 141-154, 2025
3 2025
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AT Biswan, KA Widiastiti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi 9, 302-310, 2024
4 2024
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AT Biswan
CV Global Aksara Pers 1, xii + 218 hal, 2025
0 2025
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MF Basyir, P Wibowo
Akuntansiku 4 (1), 31-51, 2025
0 2025
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FAA Pradana, AT Biswan
Prosiding Sembadha 1 (1), 188-191, 2018
2 2018
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P Wibowo
Esai Keuangan Negara: Sumbangsih Pemikiran untuk Negeri, 276-294, 2017
0 2017
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EN Surachman, SW Perwitasari, M Suhendra
Utilities Policy 78, 101411, 2022
36 2022
Stevanie
ME Siburian
0
Strategi Pembiayaan Pemerintah Atasi Defisit Pandemi COVID-19
WA Siallagan
https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/strategi-pembiayaan …, 2020
4 2020
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M Harjowiryono, WA Siallagan
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan …, 2021
18 2021
Studi Organizational Citizenship Behavior Instansi Pemerintah
AT Biswan
UNIT PENERBITAN PKN STAN https://penerbitan.pknstan.ac.id/books/studi …, 2021
0 2021
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AT Biswan, AW Sanjaya
Bunga Rampai Keuangan Negara Kontribusi Pemikiran Untuk Indonesia 1, 240-256, 2021
0 2021
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AT Biswan
Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 2 (2), 177-199, 2018
2 2018
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A Rosid
Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform …, 2018
2 2018
Tax Management Analysis of VAT and Its Implications for the Liquidity of Construction Companies
CE Gunawan, A Rosid
E-Jurnal Akuntansi 35 (7), 2025
1 2025
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M Suhendra, D Handayani, S Prabowo, R Muhammad Iqbal
Ilomata International Journal of Management 4 (4), 645-662, 2023
3 2023
The Effect Of Accounting Skills, Forensic Accounting Knowledge, And Accounting Information Systems On Fraud Detection And Prevention Moderated By Organizational Support At PT …
AE br Tarigan, RR Ginting, ME Siburian
Proceeding International Conference on Economic, Business, Management and …, 2024
0 2024
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IP Amrie Firmansyah, Puji Wibowo
International Journal of Psychosocial Rehabilitation 24 (06), 1945-1955, 2020
6 2020
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C Astuti, YR Edward, ME Siburian, EN Simorangkir
International Journal of Social Science Research and Review 5 (10), 177-190, 2022
0 2022
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ME Siburian
International Journal of Social Economics 47 (1), 111-126, 2020
7 2020
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J Zelaya-Zamora, D Senoo, KI Suzuki, Lasmin
7th International Conference on Knowledge Management in Organizations …, 2013
1 2013
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ME Siburian
Journal of the Asia Pacific Economy, https://doi.org/10.1080/13547860.2023.22, 2023
9 2023
The impact of perceptions of corruption upon intentional non-compliance behaviour of personal income taxpayers: Indonesian perspective
A Rosid
UNSW Sydney, 2017
10 2017
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F Irawan, A Kinanti, M Suhendra
Talent Development & Excellence 12 (3), 3203-3216, 2020
86 2020
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F Irawan, A Kinanti, M Suhendra
3 2020
The Impact of Transfer Pricing and Earning Management on Tax Avoidance. Talent Development & Excellence, 12 (I), 3203–3216
F Irawan, A Kinanti, M Suhendra
2 2020
The Impact of Transfer Pricing and Earning Management on Tax Avoidance. Talent Development & Excellence, January, 3203–3216
F Irawan, A Kinanti, M Suhendra
5 2020
The Implementation Gap: Financial Management Reform in Indonesia 2003-2010
W Siallagan
UNSW Sydney, 2013
5 2013
The Implementation of Budget and Accounting Reforms in Indonesian Government Institutions.
W Siallagan
International Journal of Interdisciplinary Social Sciences 5 (8), 2010
0 2010
THE INFLUENCE OF AUDIT TENURE, AUDIT OPINION, KAP REPUTATION AND AUDITOR SWITCH ON AUDIT REPORT LAG WITH AUDITOR INDUSTRY SPECIALIZATION AS A MODERATION VARIABLE
D Kosasih, ME Siburian
Економіка та суспільство, 2023
1 2023
The International Conference on Tax Administration
S James
Journal of tax administration 2 (2), 109-119, 2016
1 2016
The Key Success Factors Of Availability Payment Scheme Implementation In The Palapa Ring Western Package PPP Project
M Suhendra, PB Satrio
INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH 9 (ISSUE 01), 851-859, 2020
6 2020
The link between fiscal decentralization and poverty–Evidence from Indonesia
ME Siburian
Journal of Asian Economics 81, 101493, 2022
61 2022
The Performance of Indonesian Businesses during COVID-19 Pandemic: Do Technological Dependence and Tax Incentives Matter?
A Rosid, AP Nugroho, BI Bachriansyah
Available at SSRN 4102244, 2022
0 2022
The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment
N MAULANA, R ARIFIN
JURNAL DINAMIKA AKUNTANSI Учредители: Universitas Negeri Semarang 16 (2 …, 2024
2 2024
The Relationship between Tax Incidence and Tax Avoidance in Indonesia's Industrial Sector
ME Siburian, EN Simorangkir
Oblik i finansi 104, 15-32, 2024
0 2024
The relationship of audit quality and leverage on tax avoidance
AD Saputra, ME Siburian, EN Simorangkir
Buhalterinės apskaitos teorija ir praktika 31, 1-9, 2025
1 2025
The Role of Family Ownership in Moderating Relationship Between Related Party Transactions and Tax Avoidance
PD Lestari, A Rosid
E-Jurnal Akuntansi 35 ((8)), 2211-2228, 2025
2 2025
THE ROLE OF FISCAL POLICY IN THE CRISIS: A LITERATURE
WA Siallagan
0
The role of fiscal policy in the crisis: A literature review
WA Siallagan
CosmoGov: Jurnal Ilmu Pemerintahan 6 (2), 186-201, 2020
6 2020
The unwanted effects of international financial reporting standards (IFRS) adoption on international trade and investments in developing countries
R Lasmin
Journal of Economics and Economic Education Research 13 (1), 1-14, 2012
52 2012
Theory Of Constraint Atas Layanan Penghapusan Nomor Pokok Wajib Pajak
L Larasati, AT Biswan
Jurnal Pajak Indonesia (Indonesian Tax Review) 2 (2), 20-29, 2018
1 2018
Theory of constraints: Public sector services for treasury documents
AT Biswan
Public Sector Accountants and Quantum Leap: How Far We Can Survive in …, 2020
0 2020
Thin capitalization rules, capital structure, tax avoidance, and the Covid-19 pandemic: Evidence from Indonesian listed firms
A ROSID
Journal of International Conference Proceedings (JICP) 5 (2), 191-202, 2022
10 2022
Tinjau ulang konsep dan praktik KPJM: pendekatan bibliografi
WA Siallagan
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan …, 2019
0 2019
Tinjauan Akuntansi PNBP Berupa Uang Wajib Tahunan pada Badan Pengusahaan Batam
IGB Semarajata, P Wibowo
Jurnalku 1 (Nomor 2), 94-106, 2021
0 2021
Tinjauan Pendapatan Perpajakan PPh Pasal 25/29 Pada KPP Pratama Tanjung Pinang Sebelum Dan Ketika Pandemi Covid-19
M Suhendra, RA Haykal
Jurnal Pajak dan Keuangan Negara (PKN) 3 (2), 393-401, 2022
5 2022
TRANSACTION COST MANAGEMENT STRATEGIES FOR SMALL-SCALE PPP PROJECT CASE STUDY OF MADIUN CITY STREET LIGHTING
S Prabowo, M Suhendra, A Dinardjito
International Journal of Economics, Business and Accounting Research (IJEBAR …, 2024
0 2024
Transfer Pricing, Income Smoothing, Audit Committee, and Tax Avoidance: Examining the Moderating Effect of Fincancial Constraint
A Saota, ME Siburian, EN Simorangkir
FINANCIAL: JURNAL AKUNTANSI 12 (1S), 17-25, 2026
0 2026
Transformasi Pelaporan Keuangan Basis Akrual pada Politeknik Keuangan Negara STAN: Sudahkah Tuntas?
P Wibowo, N Varikha
Substansi 2 (1), 97-116, 2018
6 2018
Transformation of Village Entrepreneurship: Financial Literacy as a Driver of Economic Independence for Borrowers of BUMDesa Bersama in Serang Regency: Transformasi …
T Raharjo, M Suhendra, AA Yudanto, T Setiya, E Arianty
CONSEN: Indonesian Journal of Community Services and Engagement 5 (2), 156-162, 2025
1 2025
Transparansi dan Akuntabilitas Keuangan Gereja
MES al
0 2024
UJI COBA PENDAMPINGAN PEMBUKUAN UMKM MENGGUNAKAN SI APIK DAN MYOB: MANA YANG LEBIH PRAKTIS?
AT Biswan, FGC Januwardhani, HGP Putra, MR Fahlevi, MS Negari
Prosiding Sembadha 4, 41-41, 2023
0 2023
Unraveling fiscal-economic causality: The roles of revenues and expenditure in Indonesia’s growth trajectory
RT Adriansyah, P Wibowo
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negaraa 12 (1), 33-50, 2026
0 2026
Urgensi Faktor Kepemimpinan Dalam Mendukung Efektivitas Organisasi Pada Periode Awal Pandemi Covid-19
P Wibowo, Y Augustine
Journal of Law Administration and Social Science 3, 315-339, 2023
4 2023
Value Relevance of Comprehensive Income : Tax Avoidance and Derivative Instruments
A Firmansyah, A Fadlil, S Wijaya, F Irawan, P Wibowo, A Mabrur
Corporate & Business Strategy Review 3 (1), 85-95, 2022
11 2022
Village fund, village-owned-enterprises, and employment: Evidence from Indonesia
B Arifin, E Wicaksono, RH Tenrini, IW Wardhana, H Setiawan, ...
Journal of rural studies 79, 382-394, 2020
327 2020
What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules
A Kayis-Kumar
eJTR 14, 359, 2016
14 2016