SYSTEMATIC REVIEW : FAKTOR-FAKTOR YANG MEMPENGARUHI KESEHATAN MENTAL REMAJA D…

Adolescent mental health is an increasingly important public health issue, along with the rising prevalence of mental disorders in recent years. Data from the Indonesia National Adolescent Mental Health Survey (I-NAMHS) 2023 indicate that 34.9% of adolescents experienced mental health problems in the past 12 months, and 5.5% met the criteria for a mental disorder. This condition is influenced b…

EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SEKSI LOGISTIK (STUDI KASUS PADA K…

This study aims to evaluate the effectiveness of the Internal Control System (ICS) implemented in the Logistics Section of Kodim 0407/Kota Bengkulu. This study employs a qualitative descriptive case study approach. The ICS evaluation is based on the COSO framework (Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring components). The findings s…

PENGARUH FOREIGN DIRECT INVESTMENT DAN GROSS DOMESTIC PRODUCT TERHADAP PENERI…

This study aims to examine the impact of foreign direct investment (FDI) and gross domestic product (GDP) on tax revenue in Asian countries over the period 2012-2023. This study uses inflation and the COVID-19 pandemic as control variables. The population in this study is all countries in Asia. Purposive sampling was used to determine the sample, resulting in 10 countries with a total of 120 ob…

PENGARUH CAPITAL INTENSITY, KOMPENSASI RUGI FISKAL, RELATED PARTY TRANSACTION…

This study aims to analyze the effect of capital intensity, fiscal loss compensation, related party transactions, and earnings management on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The data used are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock…

PENGARUH SKEPTISISME PROFESIONAL, TEKANAN WAKTU, BEBAN KERJA, TERHADAP KEMAMP…

Penelitian ini bertujuan untuk menganalisis pengaruh skeptisisme profesional, tekanan waktu, dan beban kerja terhadap kemampuan auditor dalam mendeteksi kecurangan pada Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Pengumpulan data dilakukan menggunakan kuesioner yang dibagikan kepada …

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL,UKURAN PERUSAHAAN,…

This study aims to analyze the influence of managerial ownership, institutional ownership, company size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is a quantitative method. The type of data in this study is secondary quantitative data obtained from the company's annual financial repo…

PENGARUH PERENCANAAN, PENGENDALIAN DAN PENGUKURAN KINERJA TERHADAP KINERJA UM…

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan strategi bisnis, pengendalian kinerja, dan pengukuran kinerja terhadap kinerja UMKM sektor produksi songket di Kota Palembang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM songket. Hasil penelitian menunjukkan bahwa perencanaan strategi, pengendalian kinerja, da…

PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD HEXAGON THEORY DEN…

This research aims to examine the effect of the fraud hexagon on fraudulent financial reports with audit quality as a meyerating variable in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022. The type of data used is secondary data from the company's annual report. The sample in the research was obtained using a purposive sampling technique of 38 samples. Data were an…

PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, KONDISI INDUSTRI, DAN OPINI …

This reasearch aims to examine the influance of financial stability, external pressure, industry conditions, and audit opinion on financial statement fraud used fraud score. This research uses quantitative method. The population in this research was 46 banking companies listed on the Indonesian Stock Exchange in 2018-2022. The sample used in this research consisted of 140 samples. The sampling …

PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEM…

This study aims to examine and analyze the impact of independent commissioners, audit committees, institutional ownership, managerial ownership, and financial conditions on audit opinions with a going concern assumption, with auditor reputation as a moderating variable. The population of this study consists of consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from…

PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, OPINI AUDIT DAN AUDIT TENURE TERHAD…

The study aims to determine the impact of financial distress, audit delay, audit opinion, and audit tenure on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. This research employs a quantitative approach. The data utilized in this study are secondary data. The population for this study consists of service companies listed on the IDX d…

PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, PROFITABILITAS, DAN CAPITAL INT…

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, leverage, profitabilitas, capital intensity terhadap tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah perusahaan sektor kesehatan pada subsektor industri farmasi dan obat-obatan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Teknik pengambilan…

AKUNTANSI PERBANKAN SYARIAH Berbasis PSAK Syariah, Edisi Kedua

Edition

-

ISBN/ISSN

978-979-062-540-2

Collation

xv, 475 hlm.; 25 cm

Series Title

-

Call Number

657 Sal a

INTERNATIONAL FINANCIAL REPORTING STANDARDS: A PRACTICAL GUIDE = Standar Pela…

Edition

-

ISBN/ISSN

979-691-275-9

Collation

420 hlm., 26 cm

Series Title

-

Call Number

657 Gre s

AKUNTANSI PAJAK, EDISI 4

Edition

-

ISBN/ISSN

978-602-8856-04-1

Collation

xii, 326 hlm., ilus.; 24 cm

Series Title

-

Call Number

657 Par a

AKUNTANSI BIAYA DAN AKUNTANSI MANAJEMEN UNTUK TEKNOLOGI MAJU DAN GLOBALISASI

DAPATKAH AKUNTANSI BIAYA DAN AKUNTANSI MANAJEMEN TRADISIONAL DITERAPKAN UNTUK TEKNOLOGI MAJU DAN GLOBALISASI? SANGAT, SANGAT, SANGAT SULIT

AKUNTANSI BIAYA: Suatu Pendekatan Manajerial, Edisi Keenam Jilid 2, Cet.2

Edition

-

ISBN/ISSN

54-05-003-4

Collation

xxi, 564 hlm.; 24 cm

Series Title

-

Call Number

657 Hor a

AKUNTANSI BIAYA, EDISI 5, Cet. 13

Edition

-

ISBN/ISSN

978-979-3532-84-4

Collation

xxii, 518 hlm.; 24 cm

Series Title

-

Call Number

657 Mul a

Akuntansi Biaya = Cost Accounting, Buku 1 EDISI 13

Edition

13

ISBN/ISSN

979-691-328-3

Collation

xxi, 557 hlm. : ilus. ; 26 cm.

Series Title

-

Call Number

657.42 Car a

KAMUS ISTILAH AKUNTANSI

Edition

-

ISBN/ISSN

979-518-602-7

Collation

106 hlm., 21 cm

Series Title

-

Call Number

657.03 Tun k

PENGARUH KUALITAS AUDIT DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA DENGAN…

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit dan financial distress terhadap manajemen laba yang dimediasi cost of equity capital. Populasi pada penelitian ini adalah perusahaaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Hasil purposive sampling diperoleh jumlah data observasi pada penelitian ini sebanyak 40 perusahaan. Teknik analisis data y…

PENGARUH INTEGRITAS DAN PERKEMBANGAN TEKNOLOGI INFORMASI TERHADAP TRANSFORMAS…

The study aims to test and evaluate the integrity and impact of advances in information technology on the transformation of the auditor profession in the context of Society 5.0. The study will be shown at the BPK Representative of South Sumatra Province and KAP in Palembang City. This study collected data using a questionnaire. A sum of 95 respondents, including auditors who work at the BPK Rep…

NILAI PERUSAHAAN: GOOD CORPORATE GOVERNANCE, CASH HOLDING DAN KEBIJAKAN HUTANG

This research aims to empirically test the effect of good corporate governance, cash holding, and policy debt on company value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 12 companies was generated. The data analysis technique used multiple linear regression analysis with the SPSS 26 progra…

PENGARUH PARTISIPASI ANGGARAN, SELF ESTEEM DAN BUDGET EMPHASIS TERHADAP BUDGE…

This research aims to analyze the influence of budget participation, self-assessment and budget emphasis on budgetary slack. The type of data in this research is primary data by distributing questionnaires directly to research respondents totaling 58 individuals who were involved in the budget preparation process at PT ΚΑΙ (PERSERO) Divre III Palembang. The analysis in this research uses mul…

PENGARUH KUALITAS AUDIT, LEVERAGE, DAN KOMITE AUDIT TERHADAP MANIPULASI AKTIV…

Penelitian ini bertujuan untuk mengukur dan memberikan bukti empiris mengenai pengaruh kualitas audit, leverage, dan komite audit terhadap manipulasi aktivitas riil. Penelitian ini merupakan penelitian kuantitatif dan data yang digunakan adalah data sekunder yang diolah menggunakan analisis regresi linier berganda melalui program SPSS. Populasi penelitian adalah seluruh perusahaan manufaktur se…

PENGARUH KEPATUHAN PELAPORAN KEUANGAN, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM…

This research aims to analyze the influence of financial reporting compliance, human resource competency, internal control system, whistleblowing system, individual morality on preventing village fund fraud in Buay Pemuka Peliung sub-district. The population of this study consisted of 13 villages. The data used in this research is primary data using a questionnaire. The sample used in this rese…

PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK DAN KESADARAN…

This study aims to examine the influence of Tax Socialization, Tax Service, Tax Sanctions, and Taxpayer Awareness on Individual Taxpayer Compliance Who Have Freelance Work in Lubuklinggau City. The object of this study is individual taxpayers who have freelance work and report their taxes at the Lubuklinggau Pratama Tax Office. By using the total sampling method, the sample consisted of 98 resp…

KONSEP HUTANG PIUTANG DALAM Q.S AL BAQARAH MENURUT TAFSIR AL-MISHBAH KARYA M.…

Penelitian ini bertujuan untuk mengetahui konsep hutang piutang dalam Q.S Al Baqarah menurut tafsir Al-Mishbah karya M. Quraish Shihab. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis penelitian studi kepustakaan yang bersumber dari data sekunder, yaitu buku, tafsir, jurnal dan literatur lainnya terkait dengan konsep hutang piutang dalam surah al-baqarah…

PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM PADA PERUSAHAAN PERB…

This research aims to determine the influence of (1) Capital Adequacy Ratio (2) Net Profit Margin (3) Return On Assets (4) Environment, Social, Governance on changes in stock prices. The method used in this research is a quantitative method. The population of this research is banking companies listed on the Indonesian Stock Exchange. The data collection technique was carried out using a purposi…

PROSEDUR PERHITUNGAN DAN PENAGIHAN PAJAK AIR PERMUKAAN YANG TERUTANG OLEH BAD…

patan Asli Daerah (PAD) yang mendukung pelaksanaan pembangunan daerah. Salah satu jenis pajak yang dikelola oleh Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan adalah Pajak Air Permukaan (PAP), yang dikenakan atas pengambilan dan/atau pemanfaatan air permukaan oleh wajib pajak. Laporan ini bertujua untuk memahami prosedur perhitungan dan penagihan PAP yang terutang, serta meninjau …