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Articles

Insights on accounting, management, digital business, and technology from the STIE YKPN academic community.

Academic

Currently, the figures printed on Indonesian rupiah banknotes (the nominal value of the rupiah) are considerably higher than those of many other countries' currencies. The government and Bank Indonesia consider it necessary to simplify the currency through a process known as redenomination. Accordin...

Algifari, Drs., M.Si. Akademik
Academic

The use of debit and credit is essentially an implementation of the double-entry bookkeeping system based on the accounting equation. Every recording of an economic transaction in accounting always involves at least two accounts, such as cash, accounts receivable, revenue, expenses, etc. Each of the...

Fachmi Pachlevi Yandra, S.E., M.Sc. Akademik
Academic

Psychologist Abraham Maslow formulated a theory of human motivation based on the idea that human needs are arranged in a hierarchy. Maslow's hierarchy of needs consists of five levels of human needs, ranked according to their importance, ranging from lower-level needs (biogenic) to higher-level need...

Olivia Barcelona Nasution, S.E., M.Sc., CDMS. Digital Business

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