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PENGARUH RELATED PARTY TRANSACTION, UKURAN KAP, DAN KEAHLIAN KEUANGAN KOMITE …
This study aims to examine the effect of Related Party Transactions (RPT), audit firm size, and audit committee financial expertise on fraudulent financial reporting in non-banking financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with firm size as a control variable. This study employed a quantitative research method. Secondary data were col…
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- xvii, 108 hlm.; ilus.; tab.; 29 cm.
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- T2010702026
PROSEDUR REKONSILIASI DATA GAJI DENGAN PELAPORAN PPH PASAL 21 PADA APOTEK MAR…
This observation aims to evaluate the reconciliation procedure for payroll data with Article 21 Income Tax reporting at Marindi Cakrawala Bersama Pharmacy. The observation method was carried out through direct involvement in the payroll administration process and tax reporting during the internship period. The observation results indicate that the reconciliation procedure has been implemented s…
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- xviii, 80 hlm.; ilus.; tab.; 29 cm.
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- T2008942026
PROSEDUR PEMUNGUTAN DAN PELAPORAN PPh PASAL 22 ATAS PENGADAAN BARANG PADA DIN…
This final report discusses the procedures for collecting and reporting Income Tax (PPh) Article 22 on the procurement of goods at the Department of Industry of South Sumatra Province. Income Tax Article 22 is a tax collected by the government treasurer on procurement transactions in accordance with applicable tax regulations.The purpose of this report is to determine the procedures for collect…
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- xx, 101 hlm.; ilus.; tab.; 29 cm.
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- T2009692026
PENGARUH MANAGERIAL ABILITY DAN MANAGERIAL OVERCONFIDENCE TERHADAP PENGHINDAR…
This study aims to examine the influence of managerial ability and managerial overconfidence on tax avoidance with sustainability performance as a moderating variable. The research subjects are non-financial companies listed on the Indonesia Stock Exchange from 2019 to 2024. This study uses a quantitative approach with secondary data. The data was collected through purposive sampling obtained f…
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- xviii, 110 hlm.; ilus.; 29 cm
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- T1934502026
PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PERBAIKAN PERALATAN …
The procedure for withholding Income Tax (Article 23) on office equipment repair services at the Department of Industry of South Sumatra Province is the focus of the author's observation during the internship program. The discussion includes the identification of taxable objects, the application of a 2% rate on gross amounts, the withholding process carried out by the treasurer, as well as the …
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- xx, 88 hlm.; ilus.; tab.; 29 cm.
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- T2008382026
PROSEDUR PENYUSUNAN LAPORAN REALISASI ANGGARAN (LRA) BELANJA PEGAWAI, PADA SA…
The Budget Realization Report (LRA) is a government financial report that presents a comparison between the budget and its realization within a certain period and plays an important role in achieving accountability and transparency in state financial management. This final report aims to analyze the procedure for preparing the employee expenditure LRA at the Financial Division Work Unit of the …
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- v, 95 hlm.; ilus.; tab.; 29 cm.
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- T2010012026
PROSEDUR PEMBUATAN DAN PENCATATAN VOUCHER PADA BAGIAN KEUANGAN PERUMDA TIRTA …
This final report explains how to create and record Vouchers in the finance department of Perumda Tirta Musi. The purpose of this report is to learn how to create Vouchers, verify the required documents, record each transaction, and identify the parties involved in these procedures. The methods used included observation, interviews, and document collection during the internship. Observations in…
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- xxvi, 84 hlm.; ilus.; tab.; 29 cm.
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- T2009832026
PROSEDUR PELAPORAN TRIWULAN INDUSTRI MELALUI SISTEM INFORMASI INDUSTRI NASION…
This final project report aims to examine the mechanism of quarterly industry reporting through SIINas, as well as to identify the obstacles and efforts made in its implementation to ensure compliance with applicable regulations. The methods used include data collection through observation, interviews, and literature review with a qualitative descriptive approach. The National Industrial Inform…
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- xviii, 81 hlm.; ilus.; tab.; 29 cm.
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- T2010052026
PROSEDUR ADMINISTRASI AKUNTANSI DALAM PENYELENGGARAAN PELATIHAN DI PT. BANK P…
This final report discusses the accounting administration procedures in training implementation at PT Bank Pembangunan Daerah Sumatera Selatan and Bangka Belitung. The report is based on observations during an internship in the Human Capital Division, especially in the training and development section. The results show that the accounting administration procedures in training implementation hav…
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- xviii, 75 hlm.; ilus.; tab.; 29 cm.
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- T2009852026
ALUR PROSES PENGADAAN BARANG DAN JASA PADA PT. SUCOFINDO (PERSERO) CABANG PAL…
The process flow of goods and services procurement is a strategic function in supporting the smooth operation of a company. This final report aims to analyze the procurement process flow of goods and services at PT Sucofindo (Persero) and evaluate its conformity with accounting principles and internal control systems. Using a qualitative descriptive method based on direct observation during the…
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- xxiv, 90 hlm.; ilus.; tab.; 29 cm.
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- T2009522026
SISTEM PENGELOLAAN DATA PPH PASAL 21 MASA PADA KERTAS KERJA PERHITUNGAN PAJAK…
Pengelolaan data perpajakan yang akurat dan terstruktur merupakan hal yang penting dalam mendukung ketepatan perhitungan dan pelaporan pajak, khususnya pada Pajak Penghasilan (PPh) Pasal 21 Masa. Laporan akhir ini bertujuan untuk mengetahui dan memahami sistem pengelolaan data PPh Pasal 21 Masa pada kertas kerja perhitungan pajak klien di Kantor Akuntan Publik Aisyah Terry Perdana. Penyusunan l…
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- xvi, 101 hlm.; ilus.; tab.; 29 cm.
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- T2008242026
PROSEDUR PENGOLAHAN PAJAK PERTAMBAHAN NILAI (PPN) SERTA PENGUJIAN SUBSTANTIF …
Pajak merupakan salah satu sumber utama penerimaan negara yang berperan penting dalam pembangunan nasional. Salah satu jenis pajak yang memiliki peran penting dalam sistem perpajakan Indonesia adalah Pajak Pertambahan Nilai (PPN). Selain itu, dalam rangka memastikan kewajaran laporan keuangan, diperlukan prosedur audit melalui pengujian substantif, salah satunya menggunakan teknik vouching pada…
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- xvi, 98 hlm.; ilus.; tab.; 29 cm.
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- T2008452026
PROSEDUR PENYUSUNAN LAPORAN KEUANGAN PADA SATUAN KERJA DI BIDANG KEUANGAN POL…
This internship activity aims to understand the procedures for preparing financial statements at the Financial Division Work Unit of the South Sumatra Regional Police. The background of this activity is based on the importance of implementing systematic and accurate financial statement preparation procedures in accordance with Government Accounting Standards to support transparency and accounta…
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- xvi, 108 hlm.; ilus.; tab.; 29 cm.
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- T2007452026
PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS TRANSAKSI JASA INSTALASI …
PT PLN (Persero) UP3 Palembang routinely conducts electrical equipment installation service transactions with third parties that result in obligations for withholding Income Tax (PPh) Article 23. The problem faced is the potential inaccuracy in tax administration that may lead to administrative sanctions and affect corporate accountability. The internship was carried out in the Finance/Tax Divi…
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- xvi, 83 hlm.; ilus.; tab.; 29 cm.
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- T2007562026
SISTEM PERMINTAAN TUNJANGAN KINERJA PADA SATUAN KERJA BIDANG KEUANGAN ANGGOTA…
The provision of performance allowances is a strategic government policy within the framework of bureaucratic reform to enhance the professionalism and discipline of state apparatus. This final report aims to analyze the performance allowance request system for National Police members at the Finance Field (Bidkeu) Work Unit of the South Sumatra Regional Police, as well as to assess its complian…
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- xx, 105 hlm.; ilus.; tab.; 29 cm.
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- T2006622026
ANALISIS PROSEDUR PENGADAAN TAGIHAN MATERIAL PADA PT.PLN (PERSERO) UP3 PALEMBANG
Operational activities in the electricity sector are highly dependent on the availability of adequate and timely materials. To meet these needs, PT PLN (Persero) UP3 Palembang carries out procurement of goods and materials through a structured and accountable mechanism. This report aims to analyze the procedures for material billing procurement at PT PLN (Persero) UP3 Palembang, identify the ob…
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- xx, 92 hlm.; ilus.; tab.; 29 cm.
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- T2006342026
PROSEDUR PENCATATAN PENGGAJIAN ANGGOTA POLRI PADA SATUAN KERJA DI BIDANG KEUA…
Payroll is one of the important aspects of financial management in government institutions that must be carried out accurately, transparently, and in accordance with government accounting principles in order to support good financial governance. The writing of this final report aims to analyze the payroll accounting recording procedures at the Finance Division of the South Sumatra Regional Poli…
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- xviii, 107 hlm.; ilus.; tab.; 29 cm.
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- T2007372026
TINJAUAN MEKANISME PERHITUNGAN DAN PENGAKUAN PENDAPATAN SEWA MODAL PADA PRODU…
This observation aims to observe the calculation mechanism and recognition of capital lease income on the Gold Ownership Credit (KKE) product at PT Pegadaian UPC Lebong Siarang. The report was prepared through direct observation, documentation, and data collection during the internship period from January to March 2026. Based on the observation results, it shows that the calculation of capital …
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- xvii, 96 hlm.; ilus.; tab.; 29 cm.
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- T2007302026
MEKANISME PENGADAAN BARANG DALAM RANGKA PEROLEHAN ASET TETAP PADA PT PEGADAIA…
Procurement of goods within state-owned enterprises is often considered prone to waste and a lack of transparency, making a systematic mechanism necessary as the basis for accountable acquisition of fixed assets. This report aims to identify the mechanisms and parties involved in the procurement process at PT Pegadaian’s Palembang Area Office. Data collection was conducted through direct obse…
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- xi, 102 hlm.; ilus.; tab.; 29 cm.
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- T2006512026
PROSEDUR AKUNTANSI PINJAMAN KCA (KREDIT CEPAT AMAN) PADA PT PEGADAIAN UPC DEM…
Operational activities in credit lending in non-bank financial institutions require regular accounting procedures to ensure accurate presentation of financial statements. This final report aims to understand the KCA (Kredit Cepat Aman) loan procedure and its accounting treatment at PT Pegadaian UPC Demang Lebar Daun. Data were collected through direct observation, interviews with appraisal and …
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- xvii, 89 hlm.; ilus.; tab.; 29 cm.
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- T2006542026
PENGARUH AUDITOR SWITCHING, REPUTASI KAP, FINANCIAL CONDITION DAN UKURAN PERU…
This study aims to analyze the effect of auditor switching, audit firm reputation, financial condition, and firm size on going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study uses a quantitative approach with secondary data obtained from companies’ annual reports and purposive sampling, resul…
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- 92 hlm.; ilus.; tab.; 29 cm.
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- T1947252026
PENGARUH INTENSITAS MODAL, INSENTIF PAJAK, RISIKO LITIGASI, DAN GROWTH OPPORT…
This study aims to examine the effect of capital intensity, tax incentives, litigation risk, and growth opportunities on accounting conservatism. The objects of this study were consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. Using a purposive sampling method, the sample size was 29 companies with a total of 145 observations. This study employed a quantit…
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- xvii, 221 hlm.; ilus.; tab.; 29 cm.
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- T1947222026
PENGARUH KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, RISIKO PERUSAHAAN, PROFITABI…
risk, profitability, and thin capitalization on tax aggressiveness, with firm size as a moderating variable. This study uses secondary data with the population consisting of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling method employed is purposive sampling, resulting in 105 observations obtained from 21 companies that meet the …
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- xv, 79 hlm.; ilus.; tab.; 29 cm.
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- T1947212026
MODEL INTERAKSI BUDAYA ORGANISASI BERAKHLAK PADA HUBUNGAN E-PROCUREMENT DAN E…
Fraud in public procurement remains an ongoing governance issue despite the widespread adoption of digital systems in the public sector. While previous studies have confirmed that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture to explain the effectiveness of fraud detection remains limited, particularly at the mi…
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- xi, 29 hlm.; ilus.; tab.; 29 cm.
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- T1947392026
PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL REPORTING DAN SHARIA CO…
This study aims to analyze the effect of Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), and Sharia Compliance on corporate financial performance. Financial performance is measured using profitability ratios, while the independent variables are measured based on the indicators of each governance and sharia compliance concept. This research uses a quantitative approach with m…
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- xviii, 178 hlm.; ilus.; tab.; 29 cm.
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- T1942802026
KOMPARASI KINERJA LAPORAN KEUANGAN PEMERINTAH KABUPATEN INDUK DAN DAERAH HASI…
This study aims to analyze and compare the financial performance of local governments between parent districts and newly created regions in South Sumatra Province during 2020–2024. A quantitative descriptive-comparative approach is employed using secondary data from Local Government Financial Statements (LKPD), focusing on the Budget Realization Report and Balance Sheet. Financial performance…
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- xiii, 72 hlm.; ilus.; tab.; 29 cm.
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- T1946932026
PERAN SISTEM REFINERY OIL ACCOUNTING SYSTEM (ROAS) DALAM PENGELOLAAN PERSEDIA…
Inventory management is a crucial aspect of maintaining smooth production and distribution in the oil and petrochemical industry. PT Kilang Pertamina Internasional RU III Plaju, the producer of Polytam, implements an integrated digital system, the Refinery Oil Accounting System (ROAS), to monitor, record, and control stock movements in real time. This study aims to explain the role of ROAS in P…
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- xx, 69 hlm.; ilus.; 29 cm
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- T1948892025
PENGARUH SOLVABILITAS, AUDIT REPORT LAG, PROFITABILITAS, ARUS KAS OPERASI DAN…
This study aims to examine the effect of solvency, audit report lag, profitability, operating cash flow, and intangible asset intensity on going-concern audit opinions in technology sector companies listed on the Indonesia Stock Exchange (IDX) 2021–2024. This is a quantitative study. The sample size for this study was 22 companies, selected using purposive sampling using secondary data from t…
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- xiii, 72 hlm.; ilus.; tab.; 29 cm.
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- T1946492026
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. …
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- 92 hlm.; ilus.; tab.; 29 cm.
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- T1946792026
PENGARUH EMISI KARBON TERHADAP BIAYA AUDIT DENGAN INVESTASI LINGKUNGAN SEBAGA…
This study aims to examine the effect of Carbon Emissions on Audit Fees, with Environmental Investment as a moderating variable. The object of this study is non-financial sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 50 companies with a total of 159 observations. The independent variable i…
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- xi, 29 hlm.; ilus.; tab.; 29 cm.
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- T1946922026
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