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…
This study aims to obtain empirical evidence regarding the effect of Regional Independence, Capital Expenditure, and Intergovermental Revenue on Corruption in Local Government. The type of data in this study uses secondary data obtained from local government financial data through the DJPK portal and the Supreme Court website. The population in this study was local governments in Sumatra and Ja…
This research aims to determine the influence of independent commissioners, industry specialization auditors, institutional ownership, and audit tenure on the integrity of financial reports in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. The method used in this research is a quantitative method. The population used in this research is manufacturing sector …
This study aims to examine the differences in sustainable finance between Islamic commercial banks and conventional commercial banks in Indonesia. The object of this research is Islamic commercial banks and conventional commercial banks that implement Sustainable Finance in 2020-2023. Using purposive sampling, the sample consists of 58 companies, comprising 8 Islamic commercial banks and 50 con…
This study aims to implement the pre-implementation process of SI APIK at H. Aliaman Textile MSME. Then, an analysis is carried out based on the PIECES approach to see whether the pre-implementation process can meet the accounting information system needs of the MSME. The type of research used is descriptive qualitative. The result of this research is that the pre-implementation process of SI A…
This study aims to examine the effect of skepticism, emotional intelligence and disclosure of key audit matter's on audit quality. The research sampling was carried out by convenience sampling. The sample in this study consisted of non big four auditors consisting of auditors from Public Accounting Firms (KAP) in South Sumatra and Jakarta, as well as auditors from big four KAP. The resulting sa…
PB Wisqi is an institution that provides badminton court rental services in the city of Palembang. In the current system, PB Wisqi still does manual data collection, namely in recording rentals from customers or local residents. This can result in the risk of errors in recording transactions and receipts. Sometimes the records are also messy and difficult to read, so there is the potential for …
This research aims to examine the effect of potential bankruptcy, leverage, audit opinion, and profitability on audit report lag. This type of research is quantitative and the data used is secondary data. The population in this research is 75 consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this research used a purpos…
This research aims to understand and analyze the impact of sustainability report disclosure on tax avoidance practices in manufacturing companies from 2018-2022. This is a quantitative study with a population of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2022. The sample in this study was selected using purposive sampling, with the criteria being manufacturing co…
This study aims to test and analyse the effect of Financial Distress, Litigation Risk, Capital Intensity, Cash Flow, and Leverage on Tax Incentives. The type of data used in this study is secondary data in the form of company financial reports sourced from the website www.idx.co.id. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 202…
A company based on Islam, with a majority of citizens who are Muslim, so all its activities must follow Islamic teachings. ICSR is used in this research because ICSR is part of the CSR concept, which basically means social responsibility not only towards society but also towards Allah SWT. This research aims to analyze the influence of Islamic Corporate Responsibility, Profitability and Company…
This research aims to find out whether capital intensity, financial distress, litigation risk, accounting conservatism and profitability have an effect on tax incentives. The type of data used in this research is secondary data listed on the Indonesia Stock Exchange, namely company annual reports. The research population is manufacturing sector companies during the 2018-2022 period. Sampling wa…
This study aims to examine the influence of system use and user satisfaction of accounting information systems on employee performance at Bank Sumsel Babel Prabumulih Branch, both partially and simultaneously. With purposive sampling method, 30 employees who used the accounting information system with the Bank Vision application were obtained. Data was collected by conducting interviews directl…
This study aims to measure the influence of religiosity, financial and islamic business literacy, and islamic business ethics on the career interest of students in islamic financial institutions. The study is motivated by the rapid growth of the islamic finance industry in Indonesia, while student interest, especially from islamic economics majors, remains low. This research uses a quantitative…
Penelitian ini membahas mekanisme penetapan tarif dan perhitungan Pajak Air Permukaan (PAP) di Bapenda Provinsi Sumatera Selatan. PAP merupakan salah satu sumber penerimaan daerah yang potensial, namun realisasi penerimaannya masih fluktuatif. Penelitian dilakukan melalui observasi langsung selama magang di Bapenda. Hasil menunjukkan bahwa penetapan tarif dan perhitungan PAP dilakukan berdasark…
The purpose of this study was to determine the effect of good corporate governance (institutional ownership, managerial ownership, board of commissioners), company size, and company age on the quality of financial statement. This research_ is a type of comparative casual research and the data used are quantitative data. The population in this study are all companies manufacturing listed on the …
Applying the principles of good zakat governance in the zakat management process will make muzakki increasingly confident that the Zakat Management Unit really exists to oversee muzakki in paying zakat. This research aims to analyze the principles of good zakat governance in order to improve zakat distribution effectively and efficiently through the Zakat Management Unit (UPZ). This research us…
Pajak penghasilan 21 merupakan salah satu dari jenis pajak penghasilan. Pajak penghasilan 21 merupakan pajak yang mengatur tentang pembayaran pajak dalam tahun berjalan berupa gaji, upah, honor, tunjangan, dan pembayaran lainnya. Di dalam laporan ini penulis menitikberatkan pada tata cara perhitungan dan pelaporan Pajak Penghasilan 21 yang dipungut oleh bendaharawan pemerintah kepada karyawan p…
Information technology has developed very rapidly in this era. One of them is information technology which has an important role, especially in the economic and business fields. Salwa Catering can apply information technology in carrying out business processes. In this case, the order data processing process carried out at Salwa Catering still uses a manual system. Therefore, a website-based or…
This research aims to analyze the influence of Environmental, Social, and Governance, Capital Intensity, Leverage, and Company Size on Tax Planning. The type of data in this study is secondary data, which consists of annual financial statements of manufacturing companies sourced from the Indonesia Stock Exchange from year 2019-2023. Based on the purposive sampling method, a sample of 25 that me…
This study aims to analyze the application of tax review to Institution X to ensure that its tax obligations are in accordance with tax laws and regulations, as well as to ensure that Institution X is a taxpayer who complies with applicable tax regulations. The data used in this study is secondary data. Secondary data is related to research topics, journals, Regulation of the Minister of Financ…