Vol 19, No 1: January 2018

(Available online since 1st January 2018)

DOI: https://doi.org/10.18196/1801

Published: 2018-02-09

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

1-11
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Remuneration and Disclosure of State Ministry/Agencies Financial Statements: Performance Role as Intervening Variable

Eka Triana

12-23
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Government Internal Control System Maturity: The Role of Internal Guidance and External Control of Local Government in Indonesia

Sutaryo Sutaryo, Dedi Sinaga

24-35
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The Institutionalization of Spending Review in Budgeting System in Indonesia

Hendi Kristiantoro, Basuki Basuki, Zaenal Fanani

36-53
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Economic and Psychological Approach to Increase Tax Compliance in Micro, Small And Medium Enterprises

Tri Utami, Susyanti Susyanti

54-63
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The Effect of Ownership Structure and Investor Protection on Firm Value: Analyst Following as Moderating Variable

Desi Susilawati, Fuad Rakhman

64-75
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Studi Kasus Fenomena Tingkat Serapan Anggaran pada Satuan Kerja Perangkat Daerah

Perdana Kusuma Negara, Lilik Handajani, Lukman Effendy

76-91
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Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi

Nur Laila Yuliani, Barkah Susanto

92-105
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Era Baru “Hutan Kecil” Menara Telekomunikasi: Rekonstruksi Analisis Penghitungan Tarif Retribusi

Syah Rasad, Hermanto Hermanto, Animah Animah

106-120
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