ANALISA KRITIS ATAS LAPORAN KEUANGAN

Edition

1

ISBN/ISSN

979-421-625-9

Collation

xvii, 404 hlm. : ilus. ; 21 cm

Series Title

-

Call Number

658.15 Har a

CORPORATE GOVERNANCE: LEMBAGA KEUANGAN SYARIAH

Edition

1

ISBN/ISSN

978-979-010-475-4

Collation

xxiv, 222 hlm. : ilus. ; 21 cm

Series Title

-

Call Number

332.3 Cha c

PROSEDUR ADMINISTRASI DALAM PROSES PENGAJUAN KREDIT USAHA RAKYAT (KUR) MELALU…

This final report was prepared as one of the academic requirements for the Diploma III Secretariat Study Program, Faculty of Economics, Sriwijaya University. The activities that formed the basis for this final report were carried out at the Palembang Branch of PT Pegadaian (Persero) in the Non-Pawn Micro Division for five months, from May 2 to October 2, 2025. During the implementation, the aut…

PENGARUH CORPORATE SOCIAL RESPONSIBILTY DAN GREEN ACCOUNTING TERHADAP KINERJA…

This study aims to examine the effect of Corporate Social Responsibility and Green Accounting on Financial Performance with Managerial Ownership as a moderating variable. The objects of this study were financial sector companies listed on the Indonesia Stock Exchange in 2022-2024. Using a purposive sampling method, the sample size of this study was 23 companies with a total of 69 observations. …

EVALUASI EFEKTIVITAS APLIKASI iVENDOR TERHADAP SISTEM PENAGIHAN ANGKUTAN BARA…

Laporan ini bertujuan untuk mengevaluasi penerapan aplikasi iVendor terhadap efektivitas sistem penagihan angkutan barang BBM pada PT Kereta Api Indonesia (Persero) Divre III Palembang dalam kerja sama dengan PT Pertamina. Metode yang digunakan adalah deskriptif kualitatif melalui observasi selama kegiatan magang serta analisis proses penagihan sebelum dan sesudah penerapan iVendor, yaitu pada …

SISTEM PENAGIHAN ASET SEWA LAHAN PT KERETA API INDONESIA (PERSERO) DIVRE III …

Laporan ini bertujuan untuk mengetahui sistem penagihan aset sewa lahan pada PT Kereta Api Indonesia (Persero) Divre III Palembang kepada mitra. Aset sewa lahan merupakan salah satu bentuk pemanfaatan aset perusahaan yang memberikan kontribusi terhadap pendapatan perusahaan, sehingga diperlukan sistem penagihan yang efektif dan terorganisasi dengan baik. Metode penelitian yang digunakan dalam l…

PROSEDUR CLOSING MEMO VERIFIKASI PEMBAYARAN (MVP) PADA WEBSITE SUPPERMEN DI P…

This final report aims to analyze the Payment Verification Memo (MVP) closing procedure on the SUPPERMEN website at PT. Pupuk Sriwidjaja Palembang. This observation was conducted based on a three-month internship in the Accounting Department, specifically the payment verification section. The observations indicate that the MVP closing procedure is carried out systematically and structured, star…

PENGARUH LITERASI KEUANGAN SYARIAH, PENGGUNAAN TEKNOLOGI INFORMASI TERKINI, D…

This study aims to analyze the influence of Islamic financial literacy, the use of the latest information technology, and a halal lifestyle on the interest in using Islamic fintech among Muslim MSMEs in South Sumatra. This study used a quantitative approach with a sample of 155 respondents. The analysis technique used was multiple linear regression with the help of SPSS version 26. The results …

DETERMINASI ISLAMIC FINANCIAL DEVELOPMENT: STUDI KOMPARASI PADA NEGARA-NEGARA…

Perkembangan keuangan syariah di negara-negara anggota Organization of Islamic Cooperation (OIC) menunjukkan dinamika berbeda antar negara, sehingga penting untuk mengkaji faktor-faktor yang memengaruhinya. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan per kapita, indeks kebebasan ekonomi, dan investasi asing langsung terhadap Islamic financial development yang diproksikan ole…

IMPLEMENTASI APLIKASI CORETAX DALAM MENINGKATKAN EFEKTIVITAS MANAJEMEN PELAYA…

The implementation of the Coretax application is part of the digital transformation of public administration aimed at improving the effectiveness of tax services and reporting at the Palembang City Women's Empowerment and Child Protection Office. This study uses a descriptive qualitative approach with a theory of public service effectiveness that includes timeliness, procedures, targets, and in…

PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHA…

Nilai perusahaan mencerminkan kemampuan perusahaan untuk menghasilkan manfaat ekonomi yang berkelanjutan. Berdasarkan teori keagenan, penelitian ini mengkaji peran tata kelola perusahaan yang baik (GCG) dan kualitas audit dalam memengaruhi nilai perusahaan, dengan penghindaran pajak sebagai variabel mediasi. Tata kelola yang efektif dan audit berkualitas tinggi diharapkan dapat mengurangi oport…

PENGAWASAN DANA DESA OLEH INSPEKTORAT KABUPATEN/KOTA DALAM RANGKA AKUNTABILIT…

Penelitian ini menganalisis pengawasan dana desa oleh inspektorat kabupaten/kota dalam mewujudkan akuntabilitas keuangan desa. Meskipun telah diatur secara normatif, pelaksanaannya belum optimal akibat keterbatasan sumber daya, pendekatan reaktif, dan lemahnya pengawasan. Penelitian ini bertujuan mengkaji peran serta penerapan pengawasan inspektorat dalam memastikan akuntabilitas pengelolaan ke…

PENGARUH KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBI…

This study aims to examine the impact of Dividend Policy, Firm Size, and Corporate Social Responsibility on Firm Value, with Good Corporate Governance as a moderating variable. The object of this study is banking sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 12 companies with a total of 60…

PROSEDUR PEMBAYARAN PIUTANG PELANGGAN INDIBIZ PADA PT TELKOM WITEL SUMSEL PAL…

This final report aims to identify and describe the procedures for collecting customer receivables from IndiBiz at PT Telkom Witel Sumsel Palembang. This report was prepared in recognition of the importance of managing customer receivables to support the company’s cash flow, given that the payment system used is postpaid. The method used is descriptive, employing data collection techniques su…

SISTEM AKUNTANSI PENAGIHAN PIUTANG PELANGGAN INDIBIZ PADA PT TELKOM INDONESIA…

This final report examines the accounting system for collecting accounts receivable from IndiBiz customers at PT Telkom Indonesia Witel Sumbagsel Palembang, which is motivated by the importance of receivables management in a postpaid payment system that carries the risk of late payments. The study applies accounting information systems theory and accounts receivable concepts as the analytical f…

PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN K…

This study addresses the growing demand for accountability and transparency in the financial management of Puskesmas transitioning to Regional Public Service Agency (BLUD) status in Ogan Komering Ulu Regency. It examines the effect of Internal Control Systems, Information Technology Utilization, and Human Resource Competence on the Quality of Financial Statements, with Financial Literacy as a m…

PROSEDUR VERIFIKASI INVOICE PIHAK KETIGA PADA DIVISI KEUANGAN PT PERTAMINA HU…

ABSTRAK Penelitian ini bertujuan untuk menganalisis prosedur verifikasi invoice pihak ketiga pada Divisi Keuangan PT Pertamina Hulu Rokan Regional 1 Zona 4 serta kesesuaiannya dengan Standar Operasional Prosedur (SOP) dan pengendalian internal. Permasalahan yang dikaji meliputi ketidaksesuaian dokumen, keterlambatan verifikasi, dan risiko kesalahan pembayaran. Metode yang digunakan adalah kuali…

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PEMILIHAN AUDITOR (STUDI EMPIRIS …

This study aims to examine the effect of Good Corporate Governance (GCG) on auditor selection. The object of this study is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. By using the purposive sampling method, the number of samples of this study is 183 companies with the number of 549 observations. The independent variable is board structur…

RANCANG BANGUN APLIKASI KEUANGAN BERBASIS WEB PADA KLINIK SU'ADAH

Su’adah Clinic is a healthcare facility located in Jakabaring, Palembang, which already utilizes a medical application for recording patient costs in its daily operations. However, the application does not cover comprehensive financial management as operational expenses and employee payroll remain separate. To resolve this issue, this study aims to build an integrated web-based financial appl…

PENGARUH INTELLECTUAL CAPITAL, DEBT TO ASSETS RATIO, DAN ISLAMIC SOCIAL REPOR…

This study aims to analyze the effect of Intellectual Capital, Debt to Assets Ratio, and Islamic Social Reporting on the financial performance of companies in the consumer goods industry sector, specifically the food and beverage subsector, listed on the Indonesia Sharia Stock Index (ISSI) during the 2021–2024 period, as well as to examine the role of Islamic Corporate Governance as a moderat…

PERAN KOORDINASI FISKAL–MONETER DAN KETIDAKPASTIAN KEBIJAKAN EKONOMI TERHAD…

Gejolak ekonomi global dan meningkatnya ketidakpastian kebijakan menimbulkan tantangan terhadap kredit perbankan, khususnya di negara high income. Penelitian ini bertujuan menganalisis pengaruh kebijakan fiskal, kebijakan moneter, dan ketidakpastian kebijakan ekonomi terhadap kredit perbankan pada enam negara high income selama periode 2005–2024. Data yang digunakan merupakan data sekunder ya…

SUSTAINABILITY PERFORMANCE DAN FINANCIAL PERFORMANCE TERHADAP NILAI PERUSAHAA…

This study aims to analyze the influence of the Environmental, Social, and Governance (ESG) Score and financial performance, proxied by Return on Investment (ROI), Working Capital to Total Assets (WCTA), and Debt to Asset Ratio (DAR), on firm value, measured using Market Capitalization, Tobin's Q, and Price to Book Value (PBV), in non-financial companies in ASEAN countries. This study also incl…

PEMBATASAN KEWENANGAN BADAN PEMERIKSA KEUANGAN DALAM PEMERIKSAAN PENGELOLAAN …

Skripsi ini berjudul “Pembatasan Kewenangan Badan Pemeriksa Keuangan dalam Pemeriksaan Pengelolaan Keuangan Badan Usaha Milik Negara.” Badan Pemeriksa Keuangan (BPK) sebagai lembaga negara yang memiliki kewenangan konstitusional memeriksa pengelolaan dan tanggung jawab keuangan negara, dihadapkan pada persoalan batas kewenangan pemeriksaan terhadap Badan Usaha Milik Negara (BUMN) yang kekay…

DETERMINASI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS DI BUR…

This study aims to examine the effect of firm operational complexity, auditor specialization, and profitability on audit report lag using a quantitative approach and secondary data obtained from audited annual reports. The population consists of all consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The sample includes 83 companies selected t…

EKONOMI BERKELANJUTAN MEMODERASI KUALITAS TATA KELOLA DAN PENERIMAAN PAJAK DI…

The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism th…

PENGEMBANGAN MODEL PENGUKURAN GOOD CORPORATE GOVERNANCE (GCG) BADAN USAHA MIL…

This study aims to develop a measurement model for the implementation of Good Corporate Governance (GCG) in Regionally-Owned Enterprises (BUMD). Compared to the implementation of GCG in State-Owned Enterprises (SOEs) in Indonesia, the implementation of GCG in BUMDs is considered to be suboptimal. The rapid development of GCG implementation in SOEs has not been followed by regional government-ow…

FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMPLEKSITAS AKUNTA…

ABSTRACT Fraud Hexagon on Financial Statement Fraud with Accounting Complexity as a Moderating Variable in Financial Sector Companies Financial statement fraud is a form of fraud that has a significant impact on corporate sustainability and public trust, particularly in the financial sector. This study aims to analyze the influence of the six elements of the Fraud Hexagonpressure, opportunity, …

PENGARUH KEPEMILIKAN INVESTOR ASING TERHADAP KUALITAS AUDIT DENGAN CSR SEBAGA…

This study aims to examine the effect of foreign investor ownership on audit quality with Corporate Social Responsibility (CSR) as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 81 observations selected using a purposive sampling method, based on secondary data obtained from companies’ sustainability repo…

DAMPAK KERAGAMAN INDUSTRI AUDITOR PADA KUALITAS AUDIT DENGAN KOMPLEKSITAS KLI…

Auditor industry diversification reflects the breadth of auditors’ experience in handling clients across various industry sectors, which is believed to enhance cognitive flexibility and the quality of audit decision-making. This study aims to analyze the effect of auditor industry diversification on audit quality and examine the moderating role of client complexity, based on Behavioral Decisi…

PENGARUH INVESTMENT OPPORTUNITY SET, INTELLECTUAL CAPITAL, DAN CASH HOLDING T…

This study aims to analyze the influence of investment opportunity set, intellectual capital, and cash holding on company value in food and beverage subsector companies in Indonesia, Malaysia, and Singapore. The study employs a quantitative research approach using secondary data. The research sample consists of 122 companies selected through purposive sampling. Data were analyzed using panel da…