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…
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…
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…
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…
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…
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…
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…
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…
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, …
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…
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…
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…
This study aims to analyze and examine the effect of investment decisions, dividend policies, and financing decisions on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. The population in this study consisted of 228 manufacturing companies, with a sampling technique using purposive sampling, resulting in 38 sample companies wit…
Penerapan ajaran penyertaan (deelneming) dalam sistem hukum pidana secara formal diatur dalam Pasal 55 dan 56 KUHP, delik pencucian uang pasif dalam pasal 5 UU TPPU menyisakan kekosongan dalam hal pengklasifikasian peran pelaku pasif sebagai bentuk penyertaan. Ajaran Penyertaan harus menjadi pedoman yang digunakan bagi semua jenis perbuatan pidana yang dilakukan secara bersama-sama baik yang di…
This study aims to analyze the determinants of banking system stability in ASEAN countries using a microprudential approach. Banking stability is proxied by two indicators: the Z-Score representing the probability of bank insolvency, and Non-Performing Loans (NPL), representing credit risk. The analysis employs panel data regression with a Fixed Effect model on 438 commercial banks from six ASE…
This study aims to analyze the effect of Capital Structure (DER), Profitability (ROA), and Company Size on Company Value (PBV) in the energy industry sector listed on the Indonesia Stock Exchange from 2020 to 2024. The analysis technique used panel data analysis with the help of STATA 17 software and a sample of 47 companies in the energy industry sector. The results show that Profitability (RO…
Penelitian ini bertujuan untuk menganalisis pengaruh sukuk hijau dan pajak bangunan terhadap pembangunan infrastruktur di Indonesia. Penelitian ini menggunakan data sekunder berupa data time series periode 2018–2022 yang diperoleh dari Badan Pusat Statistik (BPS) dan Laporan Perkembangan Keuangan Syariah. Metode analisis yang digunakan adalah regresi linier berganda dengan pendekatan Ordinary…
This study aims to analyze the effect of sustainability reporting practices on financial performance among financial sector companies in Southeast Asia during the 2021–2023 period. Sustainability issues have become a major focus in the financial sector due to its strategic role in allocating capital for sustainable economic activities. Using a quantitative approach, this study examines 73 com…
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 …
Pengelolaan keuangan negara harus didasarkan pada asas-asas keuangan negara. Penelitian ini berjudul “Penerapan Asas-Asas Keuangan Negara Sebagai Best Practices Dalam Menjaga Keutuhan Keuangan Negara”. Permasalahan yang dibahas dalam skripsi ini adalah bagaimana penerapan asas-asas keuangan negara sebagai best practices dalam peraturan perundang-undangan dalam menjaga keutuhan keuangan nega…
Budget efficiency policy is a strategic government measure aimed at optimizing the use of fiscal resources to ensure greater effectiveness, transparency, and orientation toward regional development outcomes. This study aims to analyze the implementation of the budget efficiency policy by the Regional Financial and Asset Management Agency (BPKAD) of South Sumatra Province in 2025. The theoretica…
SIPD RI is a web-based information system designed to support regional financial management processes, including the issuance of Online Fund Disbursement Orders (SP2D) for Civil Servants’ (ASN) salaries. This study aims to analyze the success of the Republic of Indonesia Regional Government Information System (SIPD RI) in the issuance of Online SP2D for ASN salaries at the Regional Financial …
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 …
Buku Ekonomi Uang, Perbankan, dan Pasar Keuangan membahas berbagai topik mengenai moneter dan perbankan secara komprehensif namun tetap fleksibel. Berbagai topik hangat dibahas dalam buku ini, seperti peran Bank Sentral Eropa ( European Central Bank- ECB ) kemajuan ekonomi Cina, dan isu konflik kepentingan ( conflict of interest ) yang menyangkut insentif/ kompensasi keuangan. Namun demikian, p…
Penggunaan ruang angkasa untuk tujuan militer berpotensi mengancam keamanan ruang angkasa dan stabilitas global. Dalam ketentuan Outer Space Treaty 1967 istilah “damai” atau frasa “tujuan damai” belum terdefinisi dengan jelas sehingga berujung pada ambiguitas yang berpotensi memunculkan penyelewengan atau penyalahgunaan ketentuan-ketentuan pada Outer Space Treaty 1967. Penelitian ini me…