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PENGARUH KEMANDIRIAN DAERAH, BELANJA MODAL, DAN INTERGOVERNMENTAL REVENUE TER…
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…
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- xx, 81 hlm.; ilus.; tab, 29 cm.
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- T1562492024
PENGARUH KOMISARIS INDEPENDEN, AUDITOR SPESIALISASI INDUSTRI, KEPEMILIKAN INS…
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 …
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- xviii, 132 hlm.; ilus.; 29 cm
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- T1509502024
ANALISIS KOMPARASI SUSTAINABLE FINANCE PADA BANK UMUM SYARIAH DAN BANK UMUM K…
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…
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- ix, 86 hlm.; ilus.; 29 cm
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- T1593492024
ANALISIS PRA-IMPLEMENTASI APLIKASI AKUNTANSI BERBASIS ANDROID SI APIK UNTUK M…
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…
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- xxx, 115 hlm.; ilus.; 29 cm
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- T1509562024
PENGARUH SIKAP SKEPTISISME, KECERDASAN EMOSIONAL, DAN PENGUNGKAPAN KEY AUDIT …
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…
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- xviii, 151 hlm.; ilus.; 29 cm
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- T1591942024
APLIKASI SEWA GOR BADMINTON PADA PB WISQI BERBASIS WEB
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 …
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- xvi, 107 hlm.; ilus.; 29 cm
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- T1591632024
PENGARUH POTENSI KEBANGKRUTAN, LEVERAGE, OPINI AUDIT, DAN PROFITABILITAS TERH…
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…
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- xix, 99 hlm.; ilus.; tab, 29 cm.
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- T1562512024
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PRAKTIK PENGHINDARAN PAJ…
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…
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- xi, 52 hlm.; ilus.; 29 cm
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- T1511492024
PENGARUH FINANCIAL DISTRESS, RISIKO LITIGASI, CAPITAL INTENSITY, CASH FLOW, D…
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…
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- ix, 42 hlm.; ilus.; 29 cm
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- T1509612024
PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN P…
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…
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- xvii, 82 hlm.; ilus.; 29 cm
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- T1493232024
PENGARUH INTENSITAS MODAL, FINANCIAL DISTRESS, RISIKO LITIGASI, KONSERVATISME…
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…
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- xiii, 126 hlm.; ilus.; 29 cm
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- T1509632024
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA B…
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…
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- xix, 76 hlm.; ilus.; tab, 29 cm.
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- T1562452024
PENGARUH RELIGIUSITAS, LITERASI KEUANGAN DAN BISNIS ISLAM, SERTA ETIKA BISNIS…
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…
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- xxii, 97 hlm.; ilus.; tab.; 29 cm.
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- T1863912025
MEKANISME PENENTUAN TARIF DAN PERHITUNGAN PAJAK AIR PERMUKAAN DI BAPENDA PROV…
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…
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- xix, 89 hlm.; ilus.; tab.; 29 cm.
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- T1864062025
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TER…
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 …
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- xvii, 73 hlm.; ilus.; tab, 29 cm.
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- T1562082024
ANALISIS PRINSIP GOOD ZAKAT GOVERNANCE DALAM PENINGKATAN EFEKTIVITAS DAN EFIS…
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…
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- viii, 83 hlm.; ilus.; 29 cm
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- T1501932024
PROSEDUR PERHITUNGAN DAN PELAPORAN PPh 21 ATAS PENSIUNAN PT.PUSRI YANG MENERI…
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…
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- xvi, 74 hlm.; ilus.; tab.; 29 cm.
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- T1861802025
APLIKASI PENGOLAHAN DATA PEMESANAN BERBASIS WEBSITE PADA SALWA CATERING
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…
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- xv, 65 hlm.; ilus.; tab, 29 cm
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- T1559032024
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), CAPITAL INTENSITY, LEVE…
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…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1600632024
ANALISIS PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI KEWAJIBAN PERPAJAKAN PAD…
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…
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- xvi, 80 hlm.; ilus.; 29 cm
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- T1607142024
EVALUASI ATAS PENERIMAAN PAJAK RESTORAN PADA KABUPATEN BATANGHARI TAHUN 2019-…
This study aims to determine the influence of the level of effectiveness and contribution of restaurant tax collection in Batanghari Regency during the period from 2019-2023. The object of this research is Batanghari Regency in 2019-2023. This study uses a qualitative method with a descriptive approach, and secondary data types. The testing of this study uses data analysis techniques. The resul…
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- xvii, 33 hlm.; ilus.; 29 cm
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- T1607132024
SISTEM DAN PROSEDUR PENYUSUNAN ANGGARAN PADA DINAS PERDAGANGAN PROVINSI SUMAT…
This report explores the workflow and procedures involved in the budgeting process at the Department of Trade, South Sumatra Province, which plays a vital role in regional financial management. The study was conducted through a two-month internship program, focusing on the stages of planning, preparation, implementation, and evaluation of the budget. The process adheres to the applicable regula…
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- xiv, 78 hlm.; ilus.; tab.; 29 cm.
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- T1861092025
PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHIN…
This study aims to test the Effect of Profitability, Leverage, and Sales Growth on Tax Avoidance by Company Size as Moderation Variables. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Using the purposive sampling method, the number of samples of this study was 26 companies with a total of 130 observations. …
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- xv, 130 hlm.; ilus.; tab.; 29 cm.
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- T1862592025
APLIKASI PENGOLAHAN DATA PENJUALAN BUAH PADA PAPANY FARM
Papay Farm is a micro, small, and medium enterprise (MSME) specializing in the sale of fresh fruit. To carry out its operations, Papany Farm still uses a manual sales recording system, using notebooks or simple spreadsheets like Excel. This manual system presents several problems, including potential data loss, frequent transaction recording errors, difficulty in preparing sales reports, and si…
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- 58 hlm.; ilus.; tab.; 29 cm.
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- T1862752025
SISTEM INFORMASI PENCATATAN PEMAKAIAN REKENING AIR PADA PERUMDA TIRTA MUSI
In everyday life, people desperately need clean water for their needs. Given the importance of clean water in individual life, the Palembang regional government extablished the Tirta Musi drinking water organization, which participates in clean water management and circulation for the local area, with the full intention of working to assist individual government agencies in Palembang This repor…
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- xiii, 91 hlm.; ilus.; tab.; 29 cm.
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- T1859512025
PENGARUH TAX PLANNING, ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG), PROFITABILITA…
This study aims to examine the effect of tax planning, environmental, social, governance, profitabilitas dan exchange rate in manufacturing sector companies on the Indonesia Stock Exchange in 2018-2023. Based on the purposive sampling method, a sample of 18 companies was obtained with a total of 108 observations with data sources in the form of financial statements and sustainability reports. T…
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- ix, 86 hlm.; ilus.; 29 cm
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- T1602992024
PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI A…
This study aims to determine the effect given by leverage, liquidity, and profitability on going concern audit opinion acceptance with company size as a moderating variable. The period in this study is divided into 2, namely the period before COVID-19 and after COVID-19. The research method used is quantitative method. There are 17 transportation and logistics sector companies that are object o…
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- xviii, 132 hlm.; ilus.; 29 cm
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- T1494482024
ANALISIS FRAUD HEXAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT: MODER…
This study aims to analyze the fraud hexagon theory moderated by an audit committee's expertise in detecting fraudulent financial statements in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical method used are multiple linear regression using STATA version 17. Th…
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- xx, 95 hlm.; ilus.; tab, 29 cm.
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- T1547282024
PENGARUH AUDIT TENURE, ROTASI AUDIT, KOMITE AUDIT, UKURAN KAP, DAN UKURAN PER…
ABSTRAK PENGARUH AUDIT TENURE, ROTASI AUDIT, KOMITE AUDIT, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Oleh: Moh. Ferdiansyah Putra Penelitian ini bertujuan untuk menguji pengaruh audit tenure, rotasi audit, komite audit, ukuran kap, dan ukuran perusahaan terhadap kualitas audit …
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- x, 56 hlm.; ilus.; tab, 29 cm.
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- T1547182024
ANALISIS SOSIALISASI DAN PEMAHAMAN PROSEDUR PERPAJAKAN WAJIB PAJAK TERHADAP U…
ABSTRAK Analisis Sosialisasi dan Pemahaman Prosedur Perpajakan Wajib Pajak Terhadap UMKM Mikro (Studi Kasus UMKM Kuliner Kecamatan Ilir Barat 1 Kota Palembang) Oleh : Restu Ayu Ningsih Penelitian ini bertujuan untuk menganalisis sosialisasi dan mengetahui pemahaman mengenai prosedur perpajakaan pada Wajib Pajak UMKM Kecamatan Ilir Barat 1 Kota Palembang. Teknik pengambilan sampel menggunakan me…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1597992024
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