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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
PENGARUH LEVERAGE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP T…
This study aims to analyze the effect of leverage and Corporate Social Responsibility (CSR) disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The sample consisted of 47 mining companies that met the research criteria.The results indicate that leverage has a negative and significant effect on tax avoidance, meaning that th…
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- xv, 59 hlm.; ilus.; tab, 29 cm
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- T1813992025
PENGARUH EFFECTIVE TAX RATE, INTANGIBLE ASSETS, DAN KEPEMILIKAN ASING TERHADA…
This study examines the influence of the effective tax rate, intangible assets, and foreign ownership on transfer pricing, with Islamic corporate governance acting as a moderating variable. A quantitative approach was adopted to analyse secondary data and identify 19 companies that have consistently been listed on the Indonesia Islamic Stock Index between 2021 and 2024. Purposive sampling was u…
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- xix, 88 hlm.; ilus,; tab, 29 cm
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- T1833712025
BOARD CHARACTERISTIC AND ACCOUNTING CONSERVATISM NON-FINACIAL COMPANY IN INDO…
This study aims to examine the effect of board characteristics on accounting conservatism. The subjects of this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study used a purposive sampling method, with a sample size of 198 companies over a three-year period, resulting in a total of 594 observations. The independent variables were board i…
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- xvii, 73 hlm.; ilus,; tab, 29 cm
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- T1835022025
PENGARUH MUTU AUDIT COMMITTEE, FINANCIAL DISTRESS, DAN STANDAR KANTOR AKUNTAN…
Penelitian ini bertujuan untuk menguji pengaruh mutu audit committee, financial distress, dan standar kantor akuntan publik (KAP) terhadap kualitas laporan keuangan serta menguji perbedaan variabel independen dan variabel dependen dalam kondisi saat dan setelah pandemi covid-19. Objek penelitian ini adalah perusahaan sektor industri pertambangan, minyak bumi, dan gas alam yang terdaftar di Burs…
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- xviiii, 134 hlm.; ilus.; tab, 29 cm
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- T1806292025
ANALISA PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, RISIKO LITIGAS…
This research aims to examine the influence of company size, institutional ownership, litigation risk, and financial distress on green accounting in energy sector companies listed on the Indonesian sharia stock index (ISSI) from 2018 to 2022. The method used in this research is the quantitative. The research population includes energy sector companies listed on the sharia stock index for the 20…
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- xviii, 103 hlm.; ilus.; tab.; 28 cm.
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- T1480692024
STRATEGI UNIT FUNDING DALAM MENGHIMPUN DANA PIHAK KETIGA PADA PT. BANK TABUNG…
Penulisan laporan ini bertujuan untuk mengetahui strategi yang diterapkan oleh unit funding dalam menghimpun dana pihak ketiga pada PT. Bank Tabungan Negara (Persero) Tbk, Cabang Palembang. Peghimpunan DPK sanat penting bagi operasional perbankan karena menjadi sumber pendanaan utama untuk penyaluran kredit dan pembiayaan. Permasalahaan yang diangkat dalam laporan ini adalah tantangan unit fund…
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- xvi, 125 hlm.; ilus.; tab.; 29 cm.
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- T1809322025
PROSEDUR PEMBAYARAN BELANJA JASA KONTRAKTUAL PADA APLIKASI SAKTI DI KANTOR RE…
This report presents a systematic overview of an internship conducted at the Regional Office VII of the National Civil Service Agency (BKN) in Palembang, focusing on financial administration. The main objective of the internship was to understand the payment procedures for contractual services using the SAKTI application. Throughout the internship, the author was actively involved in various fi…
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- xvi, 175 hlm.; ilus.; tab.; 29 cm
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- T1832272025
PERAN CUSTOMER SERVICE DALAM MENINGKATKAN AKSES DAN PENGGUNAAN KEUANGAN DIGIT…
Kemajuan teknologi informasi telah membawa perubahan besar dalam dunia perbankan, khususnya dalam hal penyediaan layanan yang berbasis digital. Layanan seperti mobile banking, internet banking, serta berbagai transaksi elektronik kini menjadi bagian dari strategi bank untuk memberikan kemudahan kepada nasabah. PT Bank Tabungan Negara (Persero) Tbk Kantor Cabang Palembang turut berperan dalam me…
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- xvi, 57 hlm.; ilus, 29 cm
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- T1809362025
PENGARUH KAM DISCLOSURE DAN KEPEMILIKAN ASING TERHADAP BIAYA AUDIT (Studi Emp…
This study aims to examine the effect of KAM Disclosure and foreign ownership on audit fees. The research objects are manufacturing companies in 2022-2023. Using purposive sampling method, the number of samples in this study is 112 companies with a total of 224 observations. This study uses a quantitative approach with secondary data. The testing in this study uses panel data regression analysi…
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- iii, 62 hlm.; ilus.; tab.; 29 cm
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- T1838822025
PROSEDUR PENGURANGAN DENDA PIUTANG WAJIB PAJAK UNTUK PAJAK BUMI DAN BANGUNAN …
Penulisan Laporan Akhir ini bertujuan untuk mengetahui prosedur pengurangan denda piutang wajib pajak atas Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kota Palembang. Penulis juga ingin memberikan informasi dan pengetahuan kepada masyarakat umum terkait adanya denda pajak serta prosedur pengurangan/keringanan denda piutang untuk Pajak Bumi dan Bangunan. Maka penulis melakukan kegiatan …
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- xv, 47 hlm.; ilus.; tab, 29 cm
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- T1810072025
PROSEDUR PEMBAYARAN PAJAK HOTEL DI BADAN PENDAPATAN DAERAH KOTA PALEMBANG
Penulis membahas prosedur pembayaran pajak hotel di Badan Pendapatan Daerah (Bapenda) Kota Palembang. Studi dilakukan melalui praktik kerja/magang di Bapenda Kota Palembang dengan tujuan untuk memahami secara mendalam alur pembayaran pajak hotel dan mengidentifikasi hambatan yang masih dihadapi dalam pelaksanaannya. Metode pengumpulan data dilakuka n secara langsung di Bapenda Kota Palembang. H…
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- xv, 51 hlm.; ilus.; tab, 29 cm
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- T1811712025
PROSEDUR PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) PADA BADAN PENDAPATAN DAERA…
Penulis melaksanakan kegiatan praktik kerja lapangan di Badan Pendapatan Daerah (BAPENDA) Kota Palembang dengan fokus pada prosedur penerimaan Pajak Bumi dan Bangunan (PBB). Tujuan dari pelaksanaan magang ini adalah untuk memahami secara mendalam prosedur penerimaan PBB sebagai salah satu sumber Pendapatan Asli Daerah (PAD) Kota Palembang. Hasil dari kegiatan magang menunjukkan bahwa Bapenda Ko…
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- x, 53 hlm.; ilus.; tab, 29 cm
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- T1808402025
PROSEDUR PENERIMAAN PAJAK DAERAH MELALUI PAJAK REKLAME PADA BADAN PENDAPATAN …
Pajak Reklame adalah salah satu sumber Pendapatan Asli Daerah (PAD) yang penting untuk Pembangunan daerah. Namun, pendapatan pajak reklame Palembang masih berfluktuasi dan belum mencapai target yang diharapkan. Laporan ini mengidentifikasi berbagai hambatan yang datang dari pajak reklame. Selain itu, laporan ini menyajikan prosedur pemungutan pajak reklame yang berlaku, termasuk prosedur pendaf…
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- xvii, 70 hlm.; ilus.; tab, 29 cm
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- T1803562025
PENGARUH GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI DAN SISTEM AKUNTANSI MANAJEME…
This research investigates the effect of leadership style, organizational commitment, and management accounting systems on managerial performance at PT Telkom Indonesia (Persero) Tbk Palembang. A quantitative research design was employed using multiple linear regression analysis. The sample consisted of 50 respondents selected through purposive sampling. Primary data were collected via structur…
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- xii, 65 hlm.; ilus.; tab.; 29 cm
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- T1838882025
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SOSIALISASI PERPAJAKAN TERHADAP …
This study aims to analyze the effect of information technology utilization and tax socialization on individual taxpayer compliance in a manpower service company at PT Baturaja Daya Insani. This research employs a quantitative approach using primary data collected through surveys. The data were gathered via questionnaires distributed to 127 employees from a total population of 131 employees. Th…
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- xx, 68 hlm.; ilus.; tab.; 29 cm
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- T1838852025
PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN TAX PLANNING TERHADAP…
This study aims to examine the effect of earnings management, good corporate governance (GCG), and tax planning on the disclosure of sustainability reports (SR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, consisting of 20 companies with a total of 80 observations. The independent …
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- xxiii, 89 hlm.; ilus.; tab.; 29 cm.
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- T1838872025
PENGARUH KONEKSI POLITIK, TRANSFER PRICING, DAN STRATEGI BISNIS TERHADAP AGRE…
This study aims to examine the effect of political connections, transfer pricing practices, and business strategy on tax aggressiveness, as well as the moderating role of sales growth. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) as a proxy.The …
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- xxiii, 443 hlm.; ilus.; tab.; 29 cm.
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- T1803682025
MEKANISME PEMBERIAN NOMINAL VOUCHER DALAM HAL PEMBAYARAN DAN PENGELUARAN KAS …
This final report discusses the cash management mechanism at Perumda Tirta Musi Palembang, including the voucher submission process, check making, recording expenses, inputting payments into the system, and compiling cash reports. The cash flow report is the focus because of the importance of cash in reflecting the company's liquidity and operational efficiency. This writing aims to determine t…
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- xiv, 61 hlm.; ilus.; tab.; 29 cm
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- T1832372025
APLIKASI PENGOLAHAN DATA KEUANGAN RAWAT INAP DI PUSKESMAS PEMATANG PANGGANG IV
This research aims to address the challenges in managing inpatient financial data at the Pematang Panggang IV Public Health Center, where manual processes lead to slow data access, a high risk of errors in cost calculation, and difficulties in preparing timely revenue reports. To overcome these issues, a web-based inpatient financial data processing application was developed using PHP and MySQL…
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- vii, 57 hlm.; ilus,; tab, 29 cm
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- T1833942025
SISTEM PENCATATAN DAN PERHITUNGAN PENYUSUTAN ASET TETAP BERBASIS APLIKASI PAD…
This final report discusses the application-based fixed asset recording and depreciation calculation system at Perumda Tirta Musi Palembang Company. The processes studied include recording fixed assets, calculating depreciation using the straight-line method, and using applications to support efficiency and accuracy of recording. The purpose of this paper is to determine the extent to which the…
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- xvi, 125 hlm.; ilus.; tab.; 29 cm.
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- T1832252025
MEKANISME AKUISISI AKTIVA TETAP DARI PDP (PEKERJAAN DALAM PELAKSANAAN) TRANSM…
This report discusses the mechanism of fixed asset acquisition from Projects in Progress (PDP) in the transmission and substation projects carried out by PT PLN (Persero) Regional Development Unit of Southern Sumatra (UIP Sumbagsel). The acquisition process involves a series of stages starting from planning, construction, testing, to project handover and asset recognition into the company’s f…
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- xvi, 175 hlm.; ilus.; tab.; 29 cm.
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- T1798232025
PROSEDUR PERHITUNGAN DAN PEMBAYARAN GAJI DAN TUNJANGAN KINERJA PADA KANTOR PE…
Salary is a form of wages, allowances, and other bonuses according to performance and each group is paid on time and in accordance with the provisions. Performance allowance is a form of reward given because of their ability to carry out bureaucratic reform based on employee performance applied fairly and in accordance with the rules. Calculation of employee salary and performance allowance pay…
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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1798592025
APLIKASI PENGOLAHAN DATA KEUANGAN LAYANAN LABORATORIUM PADA PUSKESMAS BENAKAT…
Laboratories in the puskesmas environment have an important role in supporting public health, especially in Padang bindu village. However, the process of processing financial data on laboratory services at Benakat Health Center is still done manually, so there are often obstacles such as recording inaccurate financial data and financial reports that are not well organized. To overcome these pro…
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- xvi, 125 hlm.; ilus.; tab.; 29 cm.
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- T1833912025
PENGARUH PROFITABILITAS DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK …
This study aims to examine the effect of profitability and independent commissioners on tax avoidance, with company size as a moderating variable. The objects of this study were mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Using a purposive sampling method, the sample size of this study was 102 from 34 companies. The independent variables were profitability and in…
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- xvi, 125 hlm.; ilus.; tab.; 29 cm.
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- T1803412025
APLIKASI PEMBELIAN DAN PENJUALAN BERBASIS WEBSITE PADA KOPERASI MTsN 4 OKU SE…
Cooperatives in school environments, such as at MTsN 4 OKU Selatan, have an important role in supporting the needs of students and teachers. However, the process of buying and selling transactions in the cooperative is still done manually, so there are often obstacles such as inaccurate recording, poorly monitored stock of goods, and difficulties in recapitulating sales data. To overcome these …
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- xvi, 175 hlm.; ilus.; tab.; 29 cm.
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- T1833902025
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN BIAYA AUDIT …
Audit quality reflects the auditor's ability to detect and report material misstatements in financial statements. The effectiveness of the audit committee, as a governance mechanism, plays a crucial role in supporting the audit process, while audit fees represent the level of effort and resources used by the auditor. This study aims to analyze the effect of audit committee effectiveness on audi…
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- xxi, 358 hlm.; ilus.; tab.; 29 cm.
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- T1803032025
PENGARUH PENERAPAN APLIKASI SAMSAT DIGITAL NASIONAL (SIGNAL) TERHADAP KEPATUH…
This study aims to analyze the influence of tax knowledge, tax socialization, perceived usefulness, and perceived ease of use on taxpayer compliance in paying motor vehicle taxes through the National Digital Samsat (SIGNAL) application in Palembang City. The research method used is quantitative, with an accidental sampling technique based on the Slovin formula. The sample consists of 100 taxpay…
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- xiv, 61 hlm.; ilus.; tab.; 29 cm.
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- T1831752025
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN AGRESIVITAS PAJAK T…
This study aims to analyze the effect of profitability, leverage, company size, and tax aggressiveness on sustainability reports. The objects of this study are state-owned enterprises listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The method used in this study is a quantitative method with secondary data in the form of financial reports of state-owned enterprises listed on the IDX i…
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- xxii, 549 hlm.; ilus.; tab.; 29 cm.
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- 01031382126145
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- T1809392025
APLIKASI LAPORAN KEUANGAN PENJUALAN SUGARWAFF WAFFLE BERBASIS WEBSITE
This research aims to address the financial report management challenges faced by Micro, Small, and Medium Enterprises (MSMEs), specifically Sugarwaff Waffle, where manual recording leads to risks of data loss, errors, and difficulties in financial analysis. To overcome this, a web-based sales financial report application was developed using PHP and MySQL. The research methodology involved prim…
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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1831532025
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