The objectives of this research are (I) to evaluate internal control structure at PT.Kereta Api (Persero) Divre Ill South Sumatera, and (2) to discuss what happened with process increase effective and efficiency for internal control activities at the company. Result of this research show that the internal control structure, this case looks from elements internal control structure such as contro…
The objectives of this research are (I) to understand the relationship between incompliance of PKP in submitting SPT Masa PPN with the amounJ of payment of administration fined in tax service office in Palembang Ilir Timur, (2) to know what kinds of obstacle are causing incompliance of PKP in submitting SPT Masa PPN and they don't pay the administration fined, and (3) to know what kinds of stru…
Financial statement based on accrual, not only gives previous information involving revenue and expense but also gives future information about liabilities who have to be paid and cash to be accepted. Accruals improve the persistence of earnings relative to cash flow in high accrual firms, but reduce earnings in low a_ccrual firms. This research focuses on the role of an accrual in predicting f…
The objective of this research is to determine whether Dipenda Kabupaten OKI has economically, efficiently, and effectively worked. Research finding has shown that the overall performance of Dipenda Kabupaten OKI is good enough. Dipenda Kabupaten OKI has been able to use its resources such as employees, inventories, and budget economically and efficiently. It also has been able to do many of it…
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The growth of the economy ha,; changed everything. Years ago, company's investment was dominated only by hard assets.but nowadays, ii focuses more on non-hard assets investment. In this information era, human and knowledge are the central power holder in a company. Company succeed depending on its human resources and their knowledge. Research finding has shown that during period of years 2005-2…
The objectives of this research are I) knowing about Good Corporate Governance's implementation at PT. Tarnbang Batubara Bukit Asam (Persero) Tbk, 2) knowing about financial performance of PTBA before and after GCG implementation, and 3) analyzing in order to know if there is varian after GCG implementation. Research finding has shown varian of PT. BA financial performance before and after GCG …