PENGARUH KEPEMILIKAN INSTITUSI, KEPEMILIKAN MANAJEMEN, DAN KOMITE AUDIT TERHA…

Audit quality plays a crucial role in ensuring the credibility and reliability of corporate financial statements, particularly in the mining sector, which is characterized by high operational risk and financial complexity. This study aims to examine the effect of institutional ownership, managerial ownership, and audit committees on audit quality in mining companies listed on the Indonesia Stoc…

PENGARUH LEVERAGE, UKURAN LEGISLATIF, INTERGOVERMENTAL REVENUE, UKURAN PEMERI…

This study aims to analyze the effect of leverage, legislative size, intergovernmental revenue, local government size, and local tax revenue on the financial performance of the Palembang City local government. Financial performance is measured using the fiscal independence ratio, while the independent variables include leverage, measured by debt-to-equity ratio, legislative size, measured by th…

PENGARUH INVENTORY INTENSITY, FINANCIAL DISTRESS, DAN GENDER DIVERSITY TERHAD…

This study aims to analyze the effect of inventory intensity, financial distress, and gender diversity on tax avoidance in manufacturing companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The research sa…

PENGARUH INCOME SMOOTHING DAN SUSTAINABILITY PERFORMANCE TERHADAP BIAYA AUDIT…

This study aims to analyze the factors that influence audit fees in non-No. companies. The variables used include income smoothing and sustainability performance as independent variables, and audit fees as the dependent variable. The purpose of this research is to examine the effect of these variables on audit fees. The sample was selected using purposive sampling from the Refinitiv LSEG databa…

EXPOSURE DRAFT PERNYATAAN DAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN 2009: E…

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657 Exp e

EXPOSURE DRAFT INTERPRETASI STANDAR AKUNTANSI KEUANGAN: LINDUNGI NILAI INVEST…

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657 Exp e

DASAR-DASAR AKUNTANSI MANAJEMEN

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ISBN/ISSN

978-979-817087-4

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xvi, 309 hlm. ; 24 cm

Series Title

Buku Latihan Seri-C

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657 Kri d

PENGANTAR AKUNTANSI Adaptasi Indonesia Buku 2

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ISBN/ISSN

978-981-4281-54-6

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426 hlm.; 26 cm

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657 Ree p

Panduan IFRS, Edisi Revisi, Cet. Kedua

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978-979-062-343-9

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xi, 485 Hlm. 23 cm

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-

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657 Bra p

IMPLEMENTASI STANDART OPERATING PROCEDURE (SOP) CORPORATE SOCIAL RESPONSIBILI…

In this last report, we look at how PT. Telkom Wilayah Usaha Telekomunikasi Sumatera Bagian Selatan put the Standard Operating Procedure (SOP) into action when carrying out their Corporate Social Responsibility (CSR) program. The significance of corporate social responsibility in promoting sustainable development and amicable connections between the company and the community motivates this comm…

Pengantar Akuntansi

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vi, 138 hlm.; 23 cm

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657 Suj p

Pengantar Akuntansi (berbasis SAK ETAP), Buku 2 Limited Edition

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v, 262 hlm. : ilus. ; 28 cm

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657 Pen p

Pengantar Akuntansi (berbasis SAK ETAP) Buku 2

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1

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v, 264 hlm.: ilus.; 28 cm.

Series Title

Seri Buku Kompartemen Akuntansi Pendidikan ( Wilayah Sumatera Selatan )

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657 Pen p

Akuntansi Sektor Publik (Akuntansi Keuangan Pemerintah Daerah Berbasis Akrual)

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ISBN/ISSN

978-802-1288-18-7

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xiv, 325 hlm. ; 24 cm

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-

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657.61 Sir a

Teori Akuntansi, BUKU 2

Edition

1

ISBN/ISSN

981-240-1695

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2 jilid.; 26 cm

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-

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657 Ria t

Teori Akuntansi, BUKU 1

Edition

1

ISBN/ISSN

979-691-006-3

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81 hlm. : ilus. ; 26 cm.

Series Title

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657 Ria t

APLIKASI PENGOLAHAN DATA PENYEWAAN BARANG BERBASIS WEBSITE PADA CV.BATAS SOUN…

Abstract Aplikasi pengelohan sound system berbasis online Di Cv.btas sound system Oleh Al ghozi pranata 09020582025073 This research is motivated by the sound system equipment rental business process at CV Batas Sound System, which is still carried out manually. This manual process tends to be time-consuming, prone to recording errors, and makes it difficult for business owners to manage invent…

PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENG…

This study aims to empirically examine the effect of Environmental Social Governance (ESG) on firm value through tax avoidance as a mediating variable (an empirical study on mining sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period). The research adopts a quantitative approach using secondary data from 24 companies selected through purposive sampling. Data analys…

PENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILA…

This study aims to empirically examine the effect of Environmental Social and Governance (ESG) disclosure on firm value, with tax avoidance as a mediating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data from 28 companies selected through purposive sampling. Da…

PENGARUH PERENCANAAN PAJAK DAN PENGHINDARAN PAJAK TERHADAP KINERJA KEUANGAN D…

This study aims to analyze the effect of tax planning and tax avoidance on financial performance, as well as the role of independent commissioners as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research employs a quantitative method using 11 companies as samples (55 observations) and applies panel data regression and mod…

PENGARUH LOVE OF MONEY, PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP P…

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh love of money, pemahaman perpajakan dan sanksi perpajakan terhadap penggelapan pajak. Penelitian ini menggunakan metode kuantitatif dan data primer. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Kayu Agung tahun 2018-2022. Sampel penelitian ini diperoleh dengan menggunakan metode non pr…

PENGARUH LITERASI PAJAK TERHADAP KEPATUHAN PAJAK DENGAN BIG FIVE PERSONALITY …

This study is based on the low level of tax compliance in Indonesia despite the government's various efforts in education and system reform. This study aims to analyze the influence of tax literacy on the compliance of individual taxpayers by considering the role of the big five personality traits as a moderating variable, which includes extraversion, conscientiousness, openness, neuroticism, a…

PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG), PROFITABILITAS,LEVERAGE D…

This research aims to analyze the influence of ESG, Profitability, Leverage, and Liquidity on Tax Aggressiveness in service sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study used quantitative methods with 81 observations from 27 companies. The analysis was conducted through multiple linear regression. The results show that the model is simultane…

PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, DAN PENGGUNAAN SISTEM TERHADAP …

This research aims to test the effect of system quality, information quality, and system usage on the net benefits of PT Citra Lestari Mobilindo. The population in this study is the staff of PT Citra Lestari Mobilindo. The sample was determined using purposive sampling technique with a total of 34 respondents. The data analysis technique used is multiple linear regression analysis using IBM SPS…

PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (S…

This research aims to empirically determine the influence of fee audits, audit tenure, and audit rotation on audit quality. This research uses a quantitative approach with secondary data types. The population that used was 70 companies listed in the Jakarta Islamic Index 70 period 2019-2022 with a research sample of 53 companies obtained through a purposive sampling technique. The analysis tech…

PENGARUH PEMUTIHAN PAJAK KENDARAAN BERMOTOR DAN KEPATUHAN WAJIB PAJAK TERHADA…

This study aims examine the effect of motor vehicle tax bleaching and taxpayer compliance on vehicle tax revenue. The object of this research is motor vehicle taxpayers at the Regional Revenue Agency of South Sumatra Province in 2024. This research uses a quantitative approach with the type of data in the form of secondary data. Secondary data in this study are in the form of taxpayers who part…

PROSEDUR PEMBAYARAN GAJI PEGAWAI PADA KANTOR REGIONAL VII BKN PALEMBANG

This final report discusses the employee payroll procedure at the Regional Office VII of the National Civil Service Agency (BKN) in Palembang. Payroll is one of the key aspects of human resource management that affects employee performance and well-being. This study aims to identify and analyze the implemented payroll procedures and to examine the effectiveness and challenges faced during their…

ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP P…

This study aims to analyze the effectiveness and contribution of local taxes and regional levies to the Local Own-Source Revenue (PAD) of Palembang City, Ogan Ilir Regency, and Banyuasin Regency after the enactment of Law No. 1 of 2022 on Financial Relations between the Central and Regional Governments. This research employs a quantitative descriptive method. The data used in this study consist…

PENGARUH PENERAPAN REFORMASI ADMINISTRASI PERPAJAKAN, TINGKAT PENGETAHUAN PER…

This study aims to analyze the effect of the implementation of tax administration reform, the level of taxation knowledge, and taxpayer awareness on individual taxpayer compliance at KPP Pratama Kayu Agung. The object of this research is individual taxpayers at KPP Pratama Kayu Agung. By using purposive sampling method. The number of respondents in this study were 227,914 taxpayers. This study …

PENGARUH RELIGIUSITAS, MORALITAS INDIVIDU, PENGENDALIAN INTERNAL, DAN INTEGRI…

This study aims to determine the effect of religiosity, individual morality, internal control, and integrity on accounting fraud. The research approach used in this study is quantitative. The population of this study was 19 Regional Apparatus Organizations (OPD) of the Jambi Province Office. The sample selection process in the study used a purposive sampling technique. The sample of this study …