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…
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…
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…
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. …
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…
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…
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…
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…
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…
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 …
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…
This study aims to analyze and compare the effectiveness of two audit environments, namely blockchain-based and non-blockchain audits. The analysis is conducted through four main indicators: transparency, efficiency, security, and operational impact, which reflect the quality and effectiveness of the audit process. Using a descriptive-comparative approach and case-based analysis, this research …
Inventory management at PT. Sinar Bhakti Yudhatama, which is still manually performed using Microsoft Excel, leads to various obstacles such as input errors, time inefficiency, and reporting delays. This research aims to design and build a web-based inventory recording application to overcome these problems. The development method used is the Waterfall model, with implementation utilizing PHP, …
In the current digital era, Information Technology (IT) management has become a crucial component for companies to enhance operational efficiency. However, many administrative processes, including payroll, still rely on manual methods such as spreadsheets. PT. XYZ is a company engaged in the management and operation of travel services. PT. XYZ applies a manual and semi-manual payroll system. Th…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh variabel kompetensi, independensi, dan kepribadian auditor dalam mendeteksi kecurangan laporan keuangan pada auditor eksternal. Penelitian ini menggunakan metode kuesioner atau data primer yang ditujukan kepada semua auditor pada KAP diseluruh Indonesia. Adapun sampel yang didapatkan berjumlah 90 auditor dengan menggunakan metode ce…
Penelitian ini bertujuan untuk menganalisis Pengaruh Fraud Hexagon terhadap Pendeteksian Kecurangan Laporan Keuangan. Pada variabel fraud hexagon menggunakan 6 elemen yaitu tekanan, peluang, rasionalisasi, kemampuan, arogansi, dan kolusi. Data pada penelitian ini menggunakan metode statistik deskriptif kuantitatif berupa data sekunder yang diambil dari laporan keuangan dan laporan tahunan perus…
This research aims to examine the audit results of Indonesian Audit Board (BPK) which are studied in this research in the form of audit opinions, audit findings and follow-up audit recommendations. Meanwhile, the characteristics of regional government studied consist of legislative size, independence ratio, and regional government organization. This research uses a sample of 34 provinces in Ind…
Information systems can help companies minimize data processing errors. CV Bina Sentosa is a company engaged in car rental services, as a service provider CV Bina Sentosa still has problems in recording car booking data, archiving rental data that is still manual, also slow in producing car rental service transaction reports. The proposed solution to overcome these problems is to create a renta…
Along with current technological developments, the presence of computers is considered very important. This is because computers can process and store data on a very large scale, such as financial transaction data.In carrying out its activities PT. Gamma Beta Alpha Consultant reserves a certain amount of cash which is usually called petty cash or Petty Cash. Currently, the petty cash fund manag…
CV. Linkom still uses manual recording in managing incoming and outgoing goods, often causing delays and data errors. This study aims to design and develop a web-based application to simplify the recording and reporting process of goods data. The application was developed using PHP programming language and MySQL database, and tested using the black-box method. The test results show that the app…
This study investigates the determinants influencing the use of performance measurement systems (PMS) in local governments of South Sumatera. The research aims to identify critical factors that affect the implementation and effectiveness of PMS in these governmental bodies. The population of this study consists of Public Servants that located in 5 cities/regencies. A total of 114 questionnaire …