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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
PROSEDUR PENGENAAN PPN PADA LAYANAN TELEKOMUNIKASI PT TELKOM INDONESIA WITEL …
The author of this report discusses the procedures for imposing Value Added Tax (VAT) on telecommunications services implemented by PT Telkom Indonesia Witel Sumbagsel. In the ever-evolving digital era, a good understanding of tax imposition is very important for companies to ensure compliance with applicable tax regulations. The methods used in this study include data collection through direct…
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- xvi, 54 hlm.; ilus.; tab, 29 cm
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- T1808382025
TATA CARA PERHITUNGAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH P…
Pajak Kendaraan Bermotor yang selanjutnya disingkat PKB adalah Pajak atas kepemilikan dan/atau penguasaan kendaraan bermotor. Kendaraan Bermotor adalah semua kendaraan beroda beserta gandengannya yang digunakan di semua jenis jalan darat atau kendaraan yang dioperasikan di air yang digerakkan oleh peralatan teknik berupa motor atau peralatan lainnya yang berfungsi untuk mengubah suatu sumber da…
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- xv, 54 hlm.; ilus.; tab, 29 cm
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- T1813472025
ANALISIS PENGARUH PROFESIONALISME DAN ETIKA PROFESI AUDITOR DALAM MEMPERTIMBA…
This research aims to empirically test the influence of auditor professionalism and audit ethics on the level of materiality in companies with the research object KAP (Public Accounting Firm) located in the Palembang area. Based on the purposive sampling method, a population of 8 KAPs was produced with a sample size of 40 with the data source coming from questionnaires. The data analysis techni…
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- xvii, 38 hlm.; tab.; ilus.; 29 cm
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- T1462502024
TRANSFER PRICING DAN TAX AVOIDANCE: PERAN FOREIGN OWNERSHIP
Tax avoidance is one of the strategies employed by companies to legally minimize tax burdens by exploiting loopholes in the prevailing tax regulations. Tax avoidance is measured using CETR, which is the ratio of tax expense to pre-tax income. This study examines the relationship between transfer pricing (TP) and tax avoidance (CETR), with foreign ownership (FOROWN) as a moderating variable. The…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1626272024
IMPLEMENTASI KEUANGAN BERKELANJUTAN (SUSTAINABLE FINANCE) BERDASARKAN GLOBAL …
Penerapan keuangan berkelanjutan (Sustainable Finance) menjadi semakin penting di Indonesia, menuntut sektor keuangan untuk mempertimbangkan dampak ekonomi, sosial, dan lingkungan. Global Reporting Initiative (GRI) digunakan sebagai kerangka pelaporan keberlanjutan yang menekankan aspek ekonomi, lingkungan, dan sosial berkelanjutan (Triple Bottom Line). Penelitian ini bertujuan untuk menganalis…
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- xvii, 116 hlm.; ilus.; tab.; 29 cm.
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- T1856052025
PENGARUH CASH HOLDING, CORPORATE GOVERNANCE, DAN KINERJA LINGKUNGAN TERHADAP …
This study aims to empirically test and analyze the influence of cash holding, corporate governance proxied by board size and board gender diversity, and environmental performance on firm value moderated by firm size. Manufacturing companies in the consumer goods industry sector in 2018 – 2023 are the objects of this research. Through the purposive sampling method, a sample of 22 companies wa…
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- xiv, 58 hlm.; ilus.; 29 cm
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- T1617802024
MANAJEMEN RISIKO TEKNOLOGI INFORMASI MENGGUNAKAN ISO 31000 BERBASIS KERANGKA …
This research aimed to discover the tax planning implementation carried out at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch Palembang during the covid-19 pandemic in 2021 and 2022. This research method is descriptive comparative. Based on the result of the research, it states at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch after the tax planning implementation …
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- xii, 74 hlm.; ilus.; 29 cm
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- T1620612024
PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS PENJUALAN AIR DAN NON AIR DI PERUMDA T…
Laporan ini membahas perlakuan Pajak Pertambahan Nilai (PPN) atas penjualan air dan non-air di Perusahaan Umum Daerah Tirta Musi Palembang. Air bersih sebagai kebutuhan dasar masyarakat termasuk dalam kategori Barang Kena Pajak (BKP) yang dibebaskan dari pengenaan PPN berdasarkan ketentuan perpajakan yang berlaku, sedangkan layanan non-air seperti pemasangan sambungan baru dan jasa teknis lainn…
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- xvii, 53 hlm.; ilus.; tab, 29 cm
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- T1803082025
MEKANISME PERHITUNGAN PAJAK AIR PERMUKAAN PADA BADAN PENDAPATAN DAERAH PROVIN…
Surface Water Tax is one of the taxes collected by the regional government to finance development and provision of public services. Surface Water Tax is also a form of contribution from the natural resources sector to regional income. Surface water tax is a tax imposed on the use of surface water, either for domestic, industrial, or commercial purposes. The purpose of this report is to describe…
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- xvii, 46 hlm.; ilus.; tab, 29 cm
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- T1812202025
PROSEDUR PELAPORAN SPT TAHUNAN ORANG PRIBADI MELALUI LAYANAN DJP ONLINE DI KA…
Pelaporan SPT Tahunan merupakan kewajiban yang harus dipenuhi oleh setiap Wajib Pajak, termasuk Wajib Pajak Orang Pribadi. Dalam era digital, Direktorat Jenderal Pajak menyediakan layanan DJP Online untuk mempermudah proses pelaporan tersebut. Laporan akhir ini bertujuan untuk memberikan pemahaman mengenai prosedur pelaporan SPT Tahunan Orang Pribadi melalui layanan DJP Online, serta mengevalua…
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- xiii, 47 hlm.; ilus.; tab, 29 cm
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- T1812352025
PENGARUH OPINI AUDIT DAN KEY AUDIT MATTERS TERHADAP AUDIT REPORT LAG PADA SEK…
Penelitian ini bertujuan untuk pengaruh Opini Audit dan Key Audit Matters terhadap Audit Report Lag. Populasi penelitian ini adalah seluruh Perusahaan Non-Keuangan di Bursa Efek Indonesia (BEI) dalam rentang waktu tahun 2022-2024. Variabel yang digunakan dalam penelitian ini adalah Audit Report Lag sebagai variabel dependen. Variabel independent yang digunakan pada penelitian adalah Opini Audit…
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- xv, 98 hlm.; ilus.; tab.; 29 cm.
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- T1850362025
PENGARUH AUDIT TENURE, INDEPENDENSI KOMITE AUDIT DAN AUDITOR SWITCHING TERHAD…
Fraud in financial reporting is a phenomenon that continues to occur even though there are laws to overcome it. The measurement of financial statement fraud in this study was using the Beneish M-Score method. This study aims to analyze the influence of audit tenure, audit committee independence, and auditor switching on the detection of financial reporting fraud of insurance companies on the In…
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- xx, 65 hlm.; ilus.; tab, 29 cm.
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- T1533972024
PENGARUH GOOD PUBLIC GOVERNANCE DAN PENGENDALIAN INTERN TERHADAP KINERJA KEUA…
Penelitian ini bertujuan untuk menguji pengaruh good public governance dan pengendalian intern terhadap kinerja keuangan pemerintah Kabupaten Ogan Ilir. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data melalui kuesioner yang dibagikan kepada responden di tempat kerja mereka. Populasi terdiri dari 216 orang di 54 OPD Kabupaten Ogan Ilir. Hasil penelitian menunjukkan bah…
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- xvi, 91 hlm.; ilus.; tab, 29 cm.
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- T1534902024
PROSEDUR PEMBIAYAAN KEPEMILIKAN EMAS PADA BANK SUMSEL BABEL SYARIAH PUSAT JAK…
This final report discusses the procedure for gold ownership financing at Bank Sumsel Babel Syariah Pusat Jakabaring, which utilizes the Murabahah contract as the basis of its transactions. This product is designed to assist customers in owning gold as a form of sharia-compliant investment through an installment system. The research was conducted through direct observation during a two-month in…
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- xv, 98 hlm.; ilus.; tab.; 29 cm.
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- T1847632025
ANALISIS PROSEDUR PENDAFTARAN NPWP MELALUI SISTEM CORETAX DAN E-REGISTRATION …
This final report is entitled Taxpayer Identification Number (NPWP) registration procedure through Coretax and e-Registration system at the Tax Service Office (KPP) Pratama Palembang Ilir Barat. Coretax is the latest tax administration system launched by the Directorate General of Taxes in 2025, with the aim of increasing efficiency and transparency in the process of registering and managing NP…
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- xvi, 122 hlm.; ilus.; tab.; 29 cm.
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- T1839372025
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARA…
This research aims to identify and analyze the influence of factors such as capital intensity, profitability and leverage on tax avoidance practices in tourism, restaurant and hotel subsector companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic. This research uses secondary data from financial reports of companies in the tourism, restaurant and hotel sub-sectors for 202…
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- xx, 75 hlm.; ilus.; tab, 29 cm.
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- T1536542024
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADA…
This study analyzes the effect of sales growth, profitability, and company size on tax avoidance with institutional ownership as a moderator. The sampling technique used in this study is purposive sampling method and obtained 20 data samples that match the sample selection criteria for 2020-2024 with 100 observations. The analysis technique used is multiple regression with the SPSS 29 program. …
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- xix, 111 hlm.; ilus,; tab, 29 cm
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- T1830672025
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS, UKURAN PERUSAHAAN, INTA…
This study aims to determine the effects of taxes, tunneling incentives, bonus mechanisms, company size, intangible assets, and debt covenants on manufacturing companies' decisions to engage in transfer pricing. The study will examine companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using a purposive sampling method, the study selected 39 companies, yielding a total of …
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- xix, 84 hlm.; ilus,; tab, 29 cm
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- 2507005560
PROSEDUR PELAPORAN DAN PENYELESAIAN KEJADIAN TRANSAKSI DOUBLE DEDUCT PADA SAA…
Reporting and resolution procedures for double deduct incidents or double balance deductions during transactions using electronic cards (e-toll) at the Kramasan Toll Gate at PT. Waskita Sriwijaya Tol, Kayu Agung - Palembang section. This problem often occurs due to disruption of the card reading system or technical errors when vehicles pass. The study was conducted using a qualitative descripti…
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- xv, 138 hlm.; ilus.; tab.; 29 cm.
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- T1840812025
PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS KLIEN DAN UK…
This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a …
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- xxi, 78 hlm.; ilus.; tab, 29 cm.
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- T1478032024
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