Vol 19, No 1: January 2018

(Available online since 1st January 2018)

Table of Contents

Editorial

Editorial JAI Edisi Januari 2018
Harjanti Widiastuti
editorial

Articles

Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective
Muhammad Ahyaruddin, Rusdi Akbar
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1-11
Remuneration and Disclosure of State Ministry/Agencies Financial Statements: Performance Role as Intervening Variable
Eka Triana
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12-23
Government Internal Control System Maturity: The Role of Internal Guidance and External Control of Local Government in Indonesia
Sutaryo Sutaryo, Dedi Sinaga
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24-35
The Institutionalization of Spending Review in Budgeting System in Indonesia
Hendi Kristiantoro, Basuki Basuki, Zaenal Fanani
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36-53
Economic and Psychological Approach to Increase Tax Compliance in Micro, Small And Medium Enterprises
Tri Utami, Susyanti Susyanti
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54-63
The Effect of Ownership Structure and Investor Protection on Firm Value: Analyst Following as Moderating Variable
Desi Susilawati, Fuad Rakhman
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64-75
Studi Kasus Fenomena Tingkat Serapan Anggaran pada Satuan Kerja Perangkat Daerah
Perdana Kusuma Negara, Lilik Handajani, Lukman Effendy
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76-91
Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi
Nur Laila Yuliani, Barkah Susanto
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92-105
Era Baru “Hutan Kecil” Menara Telekomunikasi: Rekonstruksi Analisis Penghitungan Tarif Retribusi
Syah Rasad, Hermanto Hermanto, Animah Animah
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106-120