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Heince R. N. Wokas,David P.E. Saerang,Jantje J Tinangon,Ivonne S Saerang
Pág. 46 - 59
The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Su...
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Ventje Ilat,Novi Swandari Budiarso,Heince Rudy Nicky Wokas
Pág. 17 - 28
Even though there are many issues surrounding dividend policy, dividend remains one of the main goals for investors to achieve. The aim of this study is to find out determinants of dividend policy in Indonesia. Most of the samples in observed period have...
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Heince Rudy Nicky Wokas,Natalia Y. T. Gerungai
Pág. 29 - 41
Budgeting based on performance is the answer to use as a tool for measuring and accounting for government performance. It is a method of budgeting for management to link any funding outlined in activities with expected outputs and outcomes, including eff...
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David Paul Elia Saerang,Heince R. N. Wokas,Robby J. Kumaat,Christian Datu
Pág. 51 - 59
This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the prov...
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Anando Iphan Kosegeran,Lintje Kalangi,Heince Wokas
Pág. 178 - 190
This research is motivated by the fact that the financial statements of local government in Fiscal Year 2008 through Fiscal Year 2012, getting Disclaimer opinion of the Audit Board of the Republic of Indonesia Representatives of the Province of North Sul...
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Yusni Husain,Heince Wokas
Pág. 1 - 10
PT. Federal International Finance (FIF) is a credit financing institution engaged in the business of credit financing. PT. FIF provides credit services to customers with expected profits derived from loan interest, so PT. FIF has a good amount of lease r...
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Astyta Permata Simbawa,Jullie Sondakh,Heince Wokas
Pág. 33 - 42
The situation and current economic conditions impacted the intense competition among the companies of the world. Therefore, the company management needs to create a policy that refers to the creation of the efficiency and effectiveness of the company per...
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Ray Risiano Imanuel Laotongan,David P. E. Saerang,Heince R. N. Wokas
Pág. 95 - 104
Cash expenditures is a component that is very important resource in the implementation of development programs that have been planned by the government. In government department cash expenditure have system and procedure that manage/control the cash expe...
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Eliska Gricy Lumempouw,Agus T. Poputra,Heince R. N. Wokas
Pág. 105 - 114
All profit-oriented company, trying to minimize the expenses to maximize the profit. Similarly with a Commercial Bank in the region of North Sulawesi that is PT. Bank Sulut that is one of its main activities is to give credit to customers. The largest re...
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. Hasannudin,Heince Wokas
Pág. 56 - 65
ABSTRAKReformasi di bidang perpajakan dilakukan oleh pemerintah pusat, guna melaksanakan otonomi daerah, yakni dengan membagi sumber penerimaan negara berupa pajak pusat dan pajak daerah. Pajak kendaraan bermotor merupakan salah satu jenis pajak daerah y...
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