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Tujuan penclitian ini adalah untuk menganalisis pengaruh komitmen organisasional, komitmen profesional, dan pengalaman terhadap profesionalisme auditor melalui kepuasan kerja sebagai variabel intervening. Hasil penelitian ini diharapkan dapat mengembangkan teori, terutama yang berhubungan dengan perilaku akuntan, dan sebagai informasi clan bahan pertimbangan bagi auditor maupun organisasi kanto…
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This study aims to analyze the influence of Economic Value Added (EVA), Market Value Added (MVA), and Earnings Per Share (EPS) on stock returns of automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research employs a quantitative approach using multiple linear regression analysis. The results indicate that EVA and MVA have a …
n this work practice/internship, the focus of the author's observation is the procedure for determining bills and paying household water accounts at Perumda Tirta Musi. This procedure is designed to ensure the smooth supply of clean water to the community, starting from raw water treatment, distribution to customers, to monitoring service quality. Billing is done based on proper water meter rec…
This research was aimed to measuring and determining the effect of taxpayer awareness, tax sanctions, and the use of information technology on tax compliance. This research uses quantitative methods and primary data. The population of this research was individual taxpayers residing in the Palembang Ilir Barat area. The sample of this research was obtained using non-probability sampling and acci…
The author does an internship at Dana Pensiun Pusri (DAPENSRI). Dana Pensiun Pusri (DAPENSRI) is an institution that manages pension funds for employees of PT Pupuk Sriwidjaja (PUSRI). The title of this final report is “Mechanism for the Calculation and Reporting of Income Tax Article 23 on System Maintenance Services at the Dana Pensiun Pusri in 2025”. Income Tax Article 23 is a type of ta…
The tax system plays a crucial role in supporting state revenue. One of the administrative instruments used to enforce taxpayer compliance is the Tax Collection Letter (STP). This study aims to analyze the STP issuance mechanism at the Pratama Tax Office (KPP) Palembang Ilir Barat and assess the effectiveness of the digital APPROWEB system in the process. The findings show that in 2024, a total…
This report is titled "Procedure for Supervising the Payment and Reporting of Value Added Tax (VAT) for Taxable Entrepreneurs at the KPP Pratama Palembang Ilir Barat." The purpose of this report is to explain the procedures implemented by KPP Pratama Palembang Ilir Barat in supervising the payment and reporting of VAT by Taxable Entrepreneurs (PKP). VAT supervision is important because this tax…
The author undertook an internship at the Palembang Ilir Barat Primary Tax Office (KPP Pratama Palembang Ilir Barat), which is responsible for implementing tax extensification, including the issuance of the Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). The title of this final report is "Procedure for Issuing SP2DK in the Context of Tax Extensification." The process of issui…
This study aims to empirically examine and describe the impact of tax amnesty policies, the modernization of the tax administration system, and tax sanctions on the compliance of motor vehicle taxpayers at the Samsat Office in Palembang City. The research employs a quantitative approach, with the subjects being motor vehicle taxpayers registered at the Samsat Office in Palembang City. This stud…
This research aims to analyze the influence of tax planning, CEO gender and institutional ownership on firm value. The type of data in this research is secondary data, namely the annual financial reports of manufacturing companies sourced from the Indonesia Stock Exchange for 2018-2022. Sampling used a purposive sampling method with 62 companies that met the criteria. The analysis with SPSS 26 …
This study aims to examine the effect of taxes, intangible assets, bonus mechanisms, and exchange rates on transfer pricing in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2019 to 2023. The research method used is a quantitative approach. The sampling technique employed is purposive sampling, selecting 12 companies with a research period of 5 …
The aim of this research is to determine the influence of environmental, social and governance (ESG), leverage, interest rates and tax planning on stock returns. The population of this research is 83 mining sector companies and 47 banking companies listed on the indonesia stock excahnge (BEI) for the 2021-2023 period. This research using secondary data. This research uses a purposive sampling t…
The aim of this research is to determine the effect of leverage, profitability and company size on company value with sustainability report disclosure as a mediating variable. The population of this research is 69 mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research is quantitative research using secondary data. This research uses a purpos…
This research aims to review the influence of audit tenure, audit fees, and auditor switching on audit quality. The theory used in this research is Agency Theory. The method used in this research is a quantitative method and the type of data used is secondary data. The population of this research is all Pharmaceutical and Health Research subsector companies registered on the IDX for the 2018-20…
MNC Group Palembang Transmission Station is a company engaged in information media broadcasting services. Currently companies record company financial income and expenditure transactions only in the form of transaction notebooks. This creates problems for the company because there is no more effective system for processing data. Therefore, companies need a cash recording application to make it …
Status gizi yang optimal merupakan keseimbangan antara asupan nutrisi dengan kebutuhan tubuh. Ketidakseimbangan asupan gizi terutama pada balita dapat menimbulkan berbagai dampak negatif bagi perkembangan anak di masa depan. Dampak jangka pendek dari masalah gizi pada balita meliputi gangguan pada perkembangan otak, penurunan tingkat kecerdasan, gangguan pertumbuhan fisik, serta masalah metabol…
The system currently running at PT. Eka Pertiwi Lestari is still done conventionally or manually, that is, customers come to the place to make order transactions, so the transaction process is relatively slower. Apart from that, transaction data collection only uses notes in notebooks and receipts, so data storage cannot be guaranteed, with the risk of damage and loss of data. With this applica…
This study aims to empirically examine the effect of tijarah contracts and tabarru contracts on the financial performance of Islamic banking as measured by ROA in Indonesia for the 2019-2023 period. Based on the purposive sampling method, the sample amounted to 10 Islamic banks with 50 observations of data sourced from the company's annual financial statements or annual reports. The results sho…
Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan karakteristik Dewan Pengawas Syariah (DPS) terhadap pengungkapan Islamic Social Reporting (ISR) pada bank umum syariah di Indonesia. Variabel kinerja keuangan yang digunakan meliputi rasio likuiditas dan leverage, sedangkan variabel karakteristik DPS mencakup tingkat pendidikan dan keahlian DPS.Penelitian ini menggunakan …
This study aims to examine the effect of profitability, company growth, and capital structure on firm value in healthcare sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The use of purposive sampling method in the study resulted in a sample size of 12 companies with 48 observations and the data source came from financial reports and annual reports. The research…
This study aims to test and analyze the effect of company size, financial distress, and leverage on firm value, with audit report lag as a mediating variable. The population in this study is LQ-45 stock index companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses quantitative methods using secondary data. This study uses the purposive sampling technique with a s…
This study aims to analyze the influence of company size, profitability level, tax aggressiveness, and auditor opinion on audit delay. The research was conducted on companies listed on the Indonesia Stock Exchange, utilizing purposive sampling for the period of 2020-2022. The independent variables include company size, profitability level, tax aggressiveness, and auditor opinion, while the depe…
This study aims to analyze the effect of Sustainability Report and Environmental, Social, Governance (ESG) disclosure on firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is quantitative research with secondary data sourced from companies' annual and sustainability reports. The data were analyzed using multiple regression tests …
Penelitian ini bertujuan untuk menguji penyebab kinerja perusahaan yang di pengaruhi oleh sistem pengendalian manajemen dan ketidakpastian lingkungan dengan budaya organisasi sebagai variabel moderasi pada PT. Pupuk Sriwidjaja. Data primer dalam penelitian ini diperoleh dengan menyebarkan kuesioner kepada karyawan di PT. Pupuk Sriwidjaja dengan sampel yang diolah sebanyak 94 responden dan diana…
This study aims to examine the effect of audit tenure, client importance, and auditor specialization on audit quality. The population in this study consisted of 185 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022, which were selected through purposive sampling method. The analysis was carried out using Logistic Regression through STATA 17 software. The results of thi…
This research aims to determine the impact of e-planning, e-budgeting, and e-procurement on the transparency of regional financial management in the Government of Lampung Utara Regency. The research method employed is quantitative. The population for this study consists of the Regional Apparatus Organization of Lampung Utara Regency. Data was collected using purposive sampling, resulting in a t…