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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
ANALISIS KOMPARATIF EFEKTIVITAS LINGKUNGAN AUDIT: BLOCKCHAIN VS NON-BLOCKCHAIN
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 …
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- iv, 112 hlm.; ilus.; tab.; 29 cm.
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- T1861032025
APLIKASI PENCATATAN PERSEDIAAN BARANG BERBASIS WEBSITE PADA PT. SINAR BHAKTI …
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, …
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- xiii, 70 hlm.; ilus.; tab.; 29 cm.
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- T1860662025
APLIKASI PENGGAJIAN KARYAWAN BERBASIS WEBSITE di PT XYZ
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…
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- xv, 99 hlm.; ilus.; tab.; 29 cm.
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- T1860682025
DETERMINASI DETEKSI KECURANGAN : UJI EMPIRIS TERHADAP KOMPETENSI, INDEPENDENS…
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…
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- xx, 120 hlm.; ilus.; tab.; 29 cm.
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- T1860722025
PENGARUH FRAUD HEXAGON TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Stu…
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…
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- xx, 113 hlm.; ilus.; tab.; 29 cm.
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- T1860732025
PENGARUH HASIL AUDIT BADAN PEMERIKSA KEUANGAN DAN KARAKTERISTIK PEMERINTAH TE…
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…
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- xvii, 78 hlm.; ilus.; tab, 29 cm.
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- T1543642024
APLIKASI PENYEWAAN MOBIL PADA CV BINA SENTOSA
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…
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- xv, 62 hlm.; ilus.; tab, 29 cm.
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- T1542692024
APLIKASI PENGOLAHAN KAS KECIL (PETTY CASH) BERBASIS WEB PADA PT. GAMMA BETA A…
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…
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- xvii, 67 hlm.; ilus.; tab, 29 cm.
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- T1538952024
APLIKASI PENGEMBANGAN PENGELOLAAN BARANG MASUK DAN BARANG KELUAR BERBASIS WEB…
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…
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- xviii, 87 hlm.; ilus.; tab.; 29 cm.
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- T1858722025
THE DETERMINANTS OF THE USE OF PERFORMANCE MEASUREMENT SYSTEM IN LOCAL GOVERN…
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 …
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- viii, 87 hlm.; ilus.; 29 cm
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- T1490352024
PENGARUH KEPEMILIKAN ASING, KEPEMILIKAN PUBLIK, DEWAN KOMISARIS INDEPENDEN, K…
This research aims to examine the influence of foreign ownership, public ownership, independent board of commissioners, independent audit committee, and audit quality on information transparency. The method used in this research is a quantitative method. The sampling technique used purposive sampling, consists of 108 manufacture companies listed on the Indonesia Stock Exchange in 2018-2022, tot…
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- ix, 57 hlm.; ilus.; tab.; 29 cm
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- T1480022024
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PILIHAN AUDITOR (STUDI EMPIRI…
This study examines the influence of gender diversity of the Board of Commissioners, ethnic diversity of the Board of Commissioners, share ownership of the Board of Commissioners, and the expertise of the Board of Commissioners on auditor choice. The research sample consists of 140 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, totaling 420 company-years. The …
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- xvii, 126 hlm.; ilus.; tab.; 29 cm
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- T1480322024
PROSEDUR PENCATATAN PENGELUARAN KAS INTERNAL & EKSTERNAL PADA PERUMDA TIRTA M…
In everyday life, people really need clean water that can be used for its use. Considering the important role of clean water in individual lives, the Palembang regional government formed the Tirta Musi drinking water organization which participates in clean water management and clean water circulation for the local area with the full aim of working on individual government assistance in the cit…
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- xv, 78 hlm.; ilus.; tab.; 29 cm.
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- T1853182025
APLIKASI PENJUALAN PRODUK MAKANAN DAN MINUMAN PADA PT TIRTA FRESINDO JAYA (MA…
PT TIRTA FRESINDO JAYA merupakan perusahaan yang bergerak di bidang penjualan produk makanan dan minuman. berdasarkan hasil analisis yang penulis lakukan pt tirta fresindo jaya palembang penulis menemukan bahwa pt tirta fresindo jaya masih mempunyai masalah dalam melakukan pengelolaam data penjualan seperti pencatatan data penyajian laporan. peneliti ini dilaksanakan bertujuan untuk membangun a…
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- xv, 85 hlm.; ilus.; tab.; 29 cm
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- T1473052024
PROSEDUR PENCATATAN ASET TETAP DI PERUMDA TIRTA MUSI PALEMBANG
The fixed asset recording process is an important part of a company's accounting system that aims to ensure that fixed assets are recorded accurately, in accordance with applicable accounting standards. Fixed assets, such as land, buildings, vehicles, and equipment, have a useful life of more than one year and provide long-term economic benefits to the company. This study aims to analyze the fi…
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- xv, 78 hlm.; ilus.; tab.; 29 cm.
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- T1853352025
EVALUASI PELAYANAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DIBADAN PENDAPATAN DAER…
This study aims to evaluate the payment services of Land and Building Tax (PBB) at the Regional Revenue Agency of Palembang City. PBB is one of the main sources of Regional Original Revenue (PAD) that plays a crucial role in supporting development and public services in Palembang City. However, the realization of PBB revenue has not fully met the targets set annually. The identified problems in…
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- xiii, 73 hlm.; ilus.; tab.; 29 cm.
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- T1853242025
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, KOMITE AUDIT, DEWAN PENGAWAS SYARIAH…
This quantitative study aims to examine the influence of the Board of Directors, Board of Commissioners, Audit Committee, Sharia Supervisory Board (SSB), and Intellectual Capital on Maqashid Sharia Performance in 13 Indonesian Sharia Commercial Banks (SCBs) over the 2020–2024 period, with a total of 64 observations, using Multiple Linear Regression. The findings indicate that the Board of Dir…
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- xix, 116 hlm.; ilus.; tab.; 29 cm.
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- T1855812025
SISTEM INFORMASI PENGELOLAAN JASA SERVICE MOBIL PADA BENGKEL KARYA 24 BERBASI…
This study aims to develop a web-based information system for Bengkel Karya 24 as a solution to replace the existing manual recording process, which is highly prone to errors, duplication, and data loss. The system is designed to manage various operational aspects of the workshop, including service data, expenditures, spare part usage, and automated report generation, in order to make administr…
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- xxi, 105 hlm.; ilus.; tab.; 29 cm.
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- T1857642025
APLIKASI PENJUALAN BAHAN BANGUNAN BERBASIS WEBSITE PADA TOKO CAHAYA ABADI
Business digitization is increasingly needed in the building materials sales industry to improve efficiency and ease of transactions. Cahaya Abadi Store is a business entity engaged in the sale of building materials. The current sales system is still carried out by recording data in a book, which often leads to unexpected errors such as mistakes in the data recording process, loss of sales data…
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- xvi, 90 hlm.; ilus.; tab.; 29 cm.
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- T1853532025
PENGARUH MANIPULASI AKTIVITAS RIIL, PROFITABILITAS DAN BUSINESS STRATEGY TERH…
This study aims to examine the effect of real activity manipulation, profitability and business strategy on going concern audit opinion. The object of this research is the raw goods sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. By using purposive sampling method, the number of samples in this study were 50 companies with a total of 250 observations. This test…
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- xiv, 71 hlm.; ilus.; 29 cm
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- T1467592024
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