This study aims to obtaint empirical evidence on the influence of transparency, accountability, and security on the interest in donating to crowdfunding Kitabisa.com. The type of data in this study uses primary data obtained from questionnaires distributed through g-forms. The population in this study is people in the city of Palembang who have donated to crowdfunding Kitabisa.com at least thre…
The pilgrimage (Hajj) is a fundamental pillar of Islam that holds significant importance and aims to cultivate love for Allah SWT through the sacrifice of time, effort, and financial resources. Although many Muslims aspire to perform Hajj, financial constraints often become obstacles. This final report aims to identify the procedures for opening a Tasbih Hajj Savings Account at Bank Sumsel Babe…
The final report is titled "The Procedure for Issuing a Request for Explanation on Data and/or Information (SP2DK) at KPP Pratama Palembang Ilir Barat." This report was conducted based on factual observations regarding the types of data collection used, namely documentation and interview techniques with account representatives in the implementation of SP2DK issuance procedures. The process was …
This final report, titled the procedure for preparing the list of taxpayer extensification targets (DSE) at KPP Pratama Palembang Ilir Barat, was conducted by examining the existing facts related to the types of data collection methods used, namely documentation and interview techniques with Account Representatives regarding the direct implementation of the DSE preparation procedure, starting f…
Penulisan ini bertujuan untuk mengetahui dan menilai efektivitas Bank Sumsel Babel terhadap peningkatan Pendapatan Asli Daerah (PAD) melalui pembagian dividen di Kota Palembang selama periode 2019 hingga 2023. Bank Sumsel Babel sebagai salah satu Badan Usaha Milik Daerah (BUMD) di Kota Palembang memiliki peran strategis dalam menyalurkan pendapatan daerah melalui dividen yang disetorkan ke kas …
The Final Report entitled "Procedures for Monitoring Compliance of Strategic Taxpayers at KPP Pratama Palembang Ilir Barat" was prepared with the aim of reviewing the procedures applied in the supervision of compliance of strategic taxpayers. This observation uses a data collection method through a direct interview with an Account Representative(AR) at KPP Pratama Palembang Ilir Barat. The supe…
One of the important functions in maintaining smooth cash flow and company sustainability, especially in business relations between large companies and the Government such as (PT. PLN, POLRI, TNI) and Pertamina Patra Niaga Regional South Sumatra and. The BMP receivables collection system is used to ensure payments are made on time according to the contract. Receivables collection begins with th…
This study aims to determine the effect of audit fees, leadership style, and work stress on audit performance (empirical study on KAP in Palembang City). This thesis uses primary data collected through distributing questionnaires to auditors at the Palembang City Public Accounting Office who are actively working with a total sample of 47 respondents. This research uses a quantitative approach a…
This research aims to determine the effect of good corporate governance, ownership structure, auditor rotation, and auditor industry specialization on integrity of financial reports in manufacturing companies listed on Indonesian stock exchange in 2019-2023. The method used in this research is a quantitative method. The population used in this research is manufacturing companies for the 2019-20…
Penelitian ini bertujuan untuk menentukan pengaruh dewan komisaris dan kepemilikan institusional terhadap pengungkapan risiko perusahaan. Objek penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI tahun 2019-2023. Dengan menggunakan metode probability sampling, jumlah sampel penelitian ini sebanyak 13 perusahaan dengan total 65 observasi. Variabel independen adalah dewan komi…
This study aims to determine the influence of tax avoidance, tax planning, deferred tax burden, and deferred tax assets on company value (an empirical study of companies in the property and real estate sector). Estate Companies Listed on the IDX for the 2020-2023 Period). The results of purposive sampling obtained a total of 30 observational data in this study. The data analysis technique used …
This study aims to examine the relationship between carbon emissions and audit fees, and in terms of Board Gender Diversity moderation in the relationship between carbon emissions and audit fees. The object of the study is non-financial companies listed in Indonesia during the period 2019 - 2024. Secondary data were collected through a purposive sampling method from Refinitiv LSEG Workspace, re…
This study aims to examine the influence of intergovernmental revenue, government size, and capital expenditure on regional autonomy. The study focuses on provinces on the island of Sumatra during the period 2020-2023. This study employs a quantitative approach using secondary data obtained from local government financial reports available on each local government's official website and the off…
Penelitian ini bertujuan untuk menganalisis pengaruh diversitas gender, diversitas kebangsaan, sustainability report, dan kinerja keuangan terhadap agresivitas Pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2021. Variabel independen dalam penelitian ini adalah diversitas gender, diversitas kebangsaan, sustainability report, dan …
This study aims to analyze the effect of Audit Tenure, Client Importance, and Audit Specialization on Audit Quality in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The data were obtained using a purposive sampling method, resulting in 37 companies or 148 observations as the research sample. The analytical technique applied was logisti…
This study aims to examine the effect of the number of female audit committee members and the proportion of female directors on audit fees. A quantitative approach was employed in analyzing secondary data, covering 15 manufacturing companies in the food and beverage subsector consistently listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The researcher applied purposiv…
This study aims to examine the effect of capital structure and ownership structure on financial performance. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. By using the purposive sampling method, the number of samples in this study obtained 15 companies with a total of 90 observations. The independent variables ar…
Auditors are required to produce high-quality audits because they have a significant responsibility to stakeholders in making company decisions. The purpose of this study is to examine the influence of auditor reputation, audit tenure, and industry specialization on audit quality in banking companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this stu…
Penelitian ini bertujuan untuk melakukan analisis terhadap pengaruh rasio CAMEL dan RGEC terhadap profitabilitas yang diukur menggunakan rasio ROA dengan menganalisa laporan keuangan tahunan yang telah dipublikasi oleh masing-masing bank pada periode 2014 – 2022. Indikator CAMEL yang dijadikan variabel dalam penelitian ini adalah CAR, NPF, NPM, BOPO, dan FDR. Indikator RGEC yang dijadikan var…
Laporan keuangan yang baik adalah laporan keuangan yang memiliki integritas atas informasi yang dikandung. Integritas laporan keuangan adalah sejauh mana laporan keuangan menyajikan informasi keuangan secara wajar, jujur dan tidak dikurang lebihkan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh mekanisme corporate governance dan kualitas audit terhadap integritas lap…
Tujuan dari dilakukannya penelitian ini adalah untuk menguji pengaruh earning per share, return on equity, return on assets terhadap return saham syariah. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Indeks selama periode 2017-2022. Pengambilan sampel dilakukan de…
This study aims to examine the effect of the current ratio, debt to equity ratio, premiums, and claims expenses on the profitability of sharia insurance companies for the years 2019-2023. The subjects of this research are sharia insurance companies listed on the IDX and OJK. Using purposive sampling, the number of samples in this study is 7 companies with a total of 35 observations. This study …
Penelitian yang dilakukan memiliki tujuan untuk mengetahui pengaruh current ratio, total asset turnover, debt to equity ratio dan firm size terhadap kinerja keuangan pada perusahaan sektor consumer non cyclicals yang terdaftar di bursa efek indonesia pada periode tahun 2021 hingga 2024. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan sektor consumer non cyclicals yang terd…
This study was prepared with the aim of examining the effect of NPM and DER on Sharia Stock Prices moderated using EPS and DPR. The research population was taken from Islamic stocks in the consumer goods industry sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2023 period. Data retrieval methods with company financial report documentation. The population of cons…
This research aims to examine the influence of the quality of accounting information, transparency of financial reports, program implementation reporting, and digitalization of zakat on the financial performance of LAZISMU South Sumatra Province. This research uses a quantitative approach with the type of data used is primary data obtained from questionnaires distributed directly to amil object…
Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance yang diproksikan dengan Komite Audit (KA), Ukuran Perusahaan (SIZE), dan Profitabilitas (ROA) terhadap Sustainable Finance (SF). Objek penelitian ini adalah perbankan yang menerapkan Sustainable Finance pada tahun 2020-2023. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian ini sebanyak 58 perusahaan …
This study aims to find out the procedure for restaurant tax revenue before and after the use of the tapping box tool, analyze the level of effectiveness and contribution of restaurant tax revenue to regional tax revenue, and find out what efforts are made in optimizing restaurant tax revenue. This research is a quantitative descriptive research using data types and sources, namely secondary da…
SMA PGRI 2 Palembang is one of the educational institutions in Palembang that has been established for quite a long time, namely in 1983. As an educational institution, SMA PGRI 2 Palembang has sports equipment, electronic equipment, and laboratory equipment. To ensure school assets are well maintained, record-keeping, and effective inventory management is essential. Even so, SMA PGRI 2 Palemba…
This study aims to examine the effect of inventory intensity and Corporate Social Responsibility (CSR) on tax planning, as well as to test the role of leverage as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling, consisting of 30 manufacturing companies. This resea…
Audit Report Lag is the distance required to complete an audit of a company's financial statements measured from the end of the financial year or fiscal year to the date of issuance of the audit report. The purpose of this study is to examine the factors that can affect audit report lag in property and real estate sector companies. These factors are solvency, company size and audit opinion. The…