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MODEL BISNIS, PENCIPTAAN NILAI DAN PENGUNGKAPAN MODAL INTELEKTUAL
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 14
, No 2
(2019)
Whenever a business enterprise is established, it employs a particular business model that describes the design or architecture of the value creation, delivery, and capture mechanisms it employs. The essence of a business model is in defining the manner by which the enterprise delivers value to customers, entices customers to pay for value, and converts those payments to profit. It thus reflects management’s hypothesis about what customers want, how they want it, and how the enterprise can organ...
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PERAN TATA KELOLA PERUSAHAAN PADA PENGUNGKAPAN MODAL INTELEKTUAL
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 14
, No 1
(2019)
The purpose of this study is to examine the role of corporate governance on the imposition of intellectual capital. This study uses company performance, capital structure and firm size as a control variable.The population in this study consisted of all manufacturing companies in the Indonesia Stock Exchange in the period 2015-2017. Sampling was carried out using the purposive sampling method. The total sample of this study was 381 companies.This study uses multiple regression analysis to test hy...
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PERAN TEKNOLOGI & WEB DALAM AKUNTANSI
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 13
, No 1
(2018)
Technological developments changed methods for carrying out tasks within the scope of accounting activities and transactions related to accounting was started to being carried out through electronic media. Growth and development growing rapidly in information technologies day by day have brought digital revolution in economic, social and cultural fields.This era is information era and when we acknowledge that accounting is an information system, the way and processes of transacting businesses of...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 6
, No 1
(2011)
This study aims to analyze and provide empirical evidence of the influence of the financial condition of the company, company size, previous audit opinion, auditor tenure client, opinion shopping and auditor quality on the probability of receiving going-concern opinion. Hipotesisi proposed (1) corporate financial conditions affect the probability of accepting the opinion of going concern, (2) firm size effect on acceptance going-concern opinion, (3) previous audit opinion effect on acceptance go...
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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN NASIONAL
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 5
, No 2
(2010)
Corporate governance remains a major problem during the post-financial crisis period in the growing Asian markets like Indonesia. In particular, financial institutions have adopted corporate governance reforms to improve the protection of the interests of shareholders and stakeholders. Emerged as a consequence allows for greater monitoring, especially by shareholders. The purpose of this study was to measure the corporate governance andperformance in the banking sector which specifically determi...
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