The purpose of this research is to test and analyze the empirical evidence of the influence of management accounting information system implementation, decentralization, and clarity of budget targets to the performance of budget preparation of Regency of Empat Lawang. The study design is a...

This study aims to examine the effect of the knowledge of government internal supervisors through the intuition of government internal supervisors to detect irregularities. The sample in this study was the auditor who served at the Regency and municipal Inspectorates in Bangka Belitung totaling...

This article aims to examine the conflicting paradigm in accounting research and development from the point of view of the philosophy of science. Each adherent is both mainstream and alternative, assuming that their point of view is the most scientific approach and more suitable for developing...

Indonesian Abstract: Database adalah sistem yang memproses input dalam bentuk data menjadi output dalam bentuk informasi yang diinginkan. Untuk mendapatkan database yang andal, perlu memperhatikan hal-hal seperti keamanan data, kualitas data, kemudahan akses, kemudahan pemrosesan data, dan...