Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the factors that influence the biological asset disclosure by testing the effect of leverage, profitability, liquidity, firm’s growth, biological assets’ intensity, firm size, type of auditor, and listing status. The samples used in this research are the agriculture firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. The data are collected from the auditor financial statement. This research uses a quantitative method with multiple linear regression analysis. The conclusion is that the intensity of biological asset influences the biological asset disclosure, while leverage, profitability, liquidity, firm’s growth, firm size, type of auditor, and listing status do not influence the biological asset disclosure. This research contributes as literature for academics, gives knowledge about agriculture firm’s problems for the standard compiler, and improving the agriculture firms’ obediency in disclosing their biological asset following the PSAK 69

This research aims to analyze the differences in financial distress predictions between the Springate model and the Fulmer model. The method used in this research is quantitative. The type of data used in this research is secondary data in the form BEI of company financial statements for 2014-2016. The data analysis technique uses the One Way ANOVA test. The results showed that there are significant differences between the Springate model and the Fulmer model in predicting financial distress in manufacturing companies listed on the Indonesia stock exchange during 2014-2016. The most relevant model in predicting financial distress in this study is the Springate model.

This Reseach examine influence user participation and top management motivation to user satisfaction in improvement of accountong information system: user skill as moderating variabel. This reseach is done in PT Telkon Divre V Surabaya, the sampel are 30 respondent by multiple regretion analysis.The result is 99,6% (R2) is large of influence independent variable to user satisfaction in improvement accounting information system. The result of examine H1 is user participation significant influence by user skill as moderating variable dan top management variable significant influence to user satisfaction in improvment accounting information system.

This study aims to describe and explore the annual SPT reporting service for individual taxpayers through e-filing at KPP Pratama Bangkalan with tax volunteers during the Covid-19 pandemic, as well as public responses in this case individual taxpayers regarding SPT reporting services. Annual individual taxpayers through e-filing at KPP Pratama Bangkalan during the Covid-19 pandemic. The method in this research is qualitative with a case study approach. The results of the study indicate that the preparation and implementation of the annual tax return reporting service through e-filing during the covid-19 pandemic has gone very well. Annual SPT reporting services during the pandemic are carried out through virtual Integrated Service Places (TPT). Various preparations for the implementation of SPT reporting services have been carried out, both by KPP Pratama Bangkalan and tax volunteers. In the process of SPT reporting services, they still face various obstacles. Various efforts have been made, so that this virtual TPT service can run optimally. In addition, the response of taxpayers to KPP services is that it has been going well. Taxpayers who report their Annual SPT are served as much as possible even though they are virtual.