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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
DETERMINAN KECURANGAN LAPORAN KEUANGAN DITINJAU DARI FRAUD STAR THEORY DENGAN…
This study aims to empirically examine the effect of the Fraud Star Theory on financial statement fraud, with the audit committee as a moderating variable and firm size as a control variable. The population of this study consists of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The purposive sampling technique yielded 195 observed data points;…
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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1801932025
PENGARUH LOVE OF MONEY, PERSONAL FINANCE MANAGEMENT, ETHICAL KNOWLEDGE, DAN S…
This study aims to examine the influence of love of money, personal finance management, ethical knowledge, and sharia compliance on the ethical perceptions of accounting students at Sriwijaya University toward Islamic financial reporting. The study employs a quantitative approach, using primary data obtained through the distribution of online questionnaires. The sample consisted of 246 accounti…
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- xvi, 125 hlm.; ilus.; tab.; 29 cm.
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- T1801942025
PENGARUH GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN R&D INVESTMENT …
This study aims to examine the effect of Good Corporate Governance as proxied by the board of directors, independent commissioners, audit committee, and ownership concentration, Intellectual Capital (VAICTM), and R&D Investment on financial performance as measured using Return on Investment (ROI). The object of this research is a technology company listed on the Indonesia Stock Exchange (IDX) f…
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- xxi, 358 hlm.; ilus.; tab.; 29 cm.
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- T1807022025
ANALISIS FINANCIAL STABILITY, EXTERNAL PRESSURE, DAN AUDIT QUALITY TERHADAP F…
This study aims to examine the effect of Financial Stability, External Pressure, and Audit Quality on Financial Statement Fraud. The detection of fraudulent financial reporting is measured using two model approaches, namely the Beneish M-Score Model and the F-Score Model, to compare the results of both. The object of this study is manufacturing companies during the 2021–2023 period. The sampl…
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- xxiii, 443 hlm.; ilus.; tab.; 29 cm.
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- T1807032025
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP MANAJEME…
Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan manajerial dan kualitas audit terhadap manajemen laba dengan corporate governance sebagai variabel mediasi. Data yang digunakan berasal dari perusahaan sektor non- keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2020–2023, yang mencerminkan perbandingan antara tahun saat dan setelah pandemi Covid-19. Sampel dipe…
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- xiii, 97 hlm.; ilus.; tab.; 29 cm.
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- T1807292025
PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL RESPONSIBILITY TERHADAP…
Abstract: This study aims to analyze the influence of Islamic Corporate Governance (ICG) and Islamic Social Responsibility (ISR) on fraud in Islamic banks in Indonesia, as well as examine the moderating role of internal control in these relationships. This research employs a quantitative approach using secondary data obtained from the annual reports of Islamic banks registered with the Financia…
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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1803042025
THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE ON FIRM …
This study examines the relationship between ESG disclosure and firm value for companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using panel data regression analysis of 28 companies (84 observations), the research measures ESG performance through Refinitiv Eikon scores and firm value via Tobin's Q. The results indicate that while ESG factors collectively influence firm v…
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- xvi, 125 hlm.; ilus.; tab.; 29 cm.
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- T1796162025
PENGARUH PAJAK, PROFITABILITAS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (S…
This study aims to examine the influence of Tax, Profitability, and Exchange Rate on Transfer Pricing in retail subsector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The object of this research is the retail subsector companies in 2020-2024. The number of samples was 7 companies with a total of 35 observations using the purposive sampling method. This study uses a quant…
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- xvii, 64 hlm.; ilus.; tab.; 29 cm.
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- T1792192025
PENGARUH SALES GROWTH, LEVERAGE, DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE …
This study aims to examine the effect of sales growth, leverage, and return on assets (ROA) on tax avoidance, as well as to analyze the moderating role of firm size in these relationships. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. A quantitative method was applied, using multiple linear regression and Moderated…
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- xiii, 97 hlm.; ilus.; tab.; 29 cm.
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- T1795242025
PENGARUH REPUTASI KAP, KEBERAGAMAN GENDER AUDITOR, KEPEMILIKAN PUBLIK, DAN PE…
The research aims to determine the impact of KAP reputation, auditor gender diversity, public ownership, and management changes on auditor switching in financial sector companies on the IDX in the period 2020 to 2022. The population used in this research is all financial sector companies listed on BEI in the period 2020 to 2022. Sampling for research will use a purposive sampling technique, so …
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- xiii, 40 hlm.; ilus.; 29 cm
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- T1448142024
PENGARUH MEKANISME CORPORATE GOVERNANCE, FIRM SIZE, PROFITABILITAS DAN LIKUID…
This research aims to test the effect of mechanism corporate governance, firm size, profitability and liquidity regarding CSR disclosure in companies listed in the LQ45 Index listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used secondary data from annual reports and financial reports of companies listed in the LQ45 Index with a total population of 45 companies . The re…
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- xi, 87 hlm.; ilus.; 29 cm
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- T1449392024
PENGARUH GREENWASHING TERHADAP INOVASI HIJAU DENGAN TATA KELOLA SEBAGAI MODER…
This study aims to examine the effect of Greenwashing on green innovation, as well as the role of corporate governance—proxied by the proportion of independent commissioners—as a moderating variable. A quantitative approach was employed using panel data from 25 publicly listed companies in Indonesia over the 2021 to 2023 period. The analysis was conducted using panel data regression and Mod…
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- xvi, 175 hlm.; ilus.; tab.; 29 cm.
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- T1795382025
PERAN PERSONALITAS DALAM MEMODERASI PENGARUH TEKANAN KERJA DAN PENGENDALIAN I…
This study aims to examine the influence of auditors’ work pressure and clients’ internal control systems on auditors’ ability to detect fraud, as well as the moderating role of auditor personality types (based on the MBTI framework).This study uses a quantitative approach by distributing questionnaires to external auditors in Indonesia. The regression analysis results indicate that audit…
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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1795262025
PENGARUH GOOD CORPORATE GOVERNANCE DAN SUSTAINABILITY REPORT TERHADAP OPINI A…
This research aims to examine the influence of good corporate governance (GCG) which is proxied by institutional ownership, independent commissioners and audit committees and to examine the influence of sustainability reports on going concern audit opinions. The object of this research is energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2021-2023. Using the purposive samp…
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- xvi, 125 hlm.; ilus.; tab.; 29 cm.
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- T1795372025
PENGARUH KARAKTERIKSTIK KOMITE AUDIT TERHADAP PILIHAN AUDITOR
Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit yaitu, gender, etnis, kualifikasi, dan kesibukan terhadap pilihan auditor. Sampel penelitian terdiri dari 597 perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2019-2022, yang dipilih melalui metode judgment purposive sampling. Analisis dilakukan menggunakan Regresi Logistik melalui peran…
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- xv, 57 hlm.; ilus.; 29 cm
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- T1445862024
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