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…

PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN DAN KEPUTUSAN PENDANAAN TERHA…

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…

KONSEP PENYERTAAN DALAM TINDAK PIDANA PENCUCIAN UANG PASIF

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…

ekonomi moneter : TEORI, MASALAH DAN KEBIJAKSANAAN

Edition

2, 3

ISBN/ISSN

979-587-025-4

Collation

xviii, 218 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

332 Ros e

DETERMINASI STABILITAS SISTEM PERBANKAN ASEAN; ANALISIS REGRESI PANEL TERHADA…

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…

PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI…

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…

PENERBITAN SUKUK HIJAU DAN PAJAK BANGUNAN TERHADAP PEMBANGUNAN INFRASTRUKTUR …

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…

PENGARUH LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN: STUDI EMPIRIS PADA …

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…

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 …

PENERAPAN ASAS-ASAS KEUANGAN NEGARA SEBAGAI BEST PRACTICES DALAM MENJAGA KEUT…

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…

MPLEMENTASI KEBIJAKAN EFISIENSI ANGGARAN OLEH BPKAD PROVINSI SUMATERA SELATAN…

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…

ANALISIS SISTEM INFORMASI PEMERINTAHAN DAERAH REPUBLIK INDONESIA (SIPD RI) DA…

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 …

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 …

DASAR-DASAR MANAJEMEN KEUANGAN, EDISI 11 BUKU 2

Edition

-

ISBN/ISSN

978-979-061-365-2

Collation

444 hlm., 26 cm

Series Title

-

Call Number

658 Bri d

MANAJEMEN KEUANGAN: KAJIAN PRAKTIK DAN TEORI DALAM MENGELOLA KEUANGAN ORGANIS…

Edition

-

ISBN/ISSN

978-602-1353-17-2

Collation

xii, 400 hlm. : ilus. ; 26 cm

Series Title

-

Call Number

658 Uta m

MANAJEMEN KEUANGAN INTERNASIONAL, EDISI 2003/2004

Edition

-

ISBN/ISSN

979-503-429-4

Collation

xx, 716 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

658 Han m

Ekonomi Uang, Perbankan, dan Pasar Keuangan = The Economics of Money, Banking…

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…

TINJAUAN TERHADAP KEAMANAN RUANG ANGKASA BERDASARKAN OUTER SPACE TREATY 1967

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…

PENERAPAN PRINSIP-PRINSIP TRANSPARANSI PADA PENGELOLAAN ANGGARAN PENDAPATAN D…

Penelitian ini dilakukan untuk mengetahui cara penerapan prinsip-prinsip transparansi pada pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDES) di Desa Surulangun Kecamatan Rawas Ulu Kabupaten Musi Rawas Utara dan untuk mengidentifikasi faktor-faktor yang menjadi kendala dalam penerapan prinsip- prinsipnya. Pengambilan data pada penelitian ini dilakukan dengan dianalisis dengan kondensasi …

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…

PROSEDUR PENGGUNAAN DAN PENCATATAN KAS KECIL (PETTY CASH) PADA PT. PLN (PERSE…

Kegiatan operasional perusahaan sering kali membutuhkan dana dalam jumlah kecil yang penggunaannya harus cepat dan efisien. Untuk memenuhi kebutuhan tersebut, perusahaan menyediakan kas kecil sebagai solusi pendanaan operasional harian. Kas kecil adalah uang yang disediakan untuk membayar pengeluaran-pengeluaran yang jumlahnya relatif kecil dan tidak ekonomis apabila dibayar dengan cek. Laporan…

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, ENVIRONMENTAL, SOCIAL, GOVERNAN…

This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms, Environmental Social and Governance Disclosure (ESGD), and Retention Ratio on the value of companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sample consists of 19 companies with a total of 95 observations, selected using purposive sampling. Data analysis was …

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KOMISARIS INDEPENDEN TERHADAP INTEG…

This study aims to examine the effect of firm size, leverage, and independent commissioners of integrity of financial statement. The populations in this study was all companies on the Indonesia Stock Exchange in the banking companies, with sample technique used was purposive sampling, this study have 108 samples. The research was quantitative with secondary data. Multiple linear regression was …

ANALISIS DANA TRANSFER PEMERINTAH PUSAT TERHADAP BELANJA MODAL PADA PROVINSI …

This study aims to analyze the impact of Special Allocation Funds (DAK) and Revenue Sharing Funds (DBH) on capital expenditures in ten provinces on the island of Sumatra during the period from 2013 to 2023. Using panel data regression, this study finds that DAK and DBH have a significantly positive effect on capital expenditures. DAK plays a crucial role in infrastructure development and enhanc…

SISTEM PENCATATAN ASET PEMERINTAH PADA KANTOR REGIONAL VII BADAN KEPEGAWAIAN …

This final report discusses the government asset recording system at Regional Office VII of the National Civil Service Agency (BKN) in Palembang. Asset recording is a critical component of State-Owned Property (Barang Milik Negara/BMN) management to ensure accuracy, accountability, and transparency, funded by the State Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Negara/APBN)…

SISTEM AKUNTANSI PENGELUARAN KAS DALAM PROSES PEMBAYARAN LISTRIK PADA KANTOR …

The final report entitled "Cash Expenditure Accounting System in the Electricity Payment Process at the Palembang State Civil Service Agency Regional Office VII". The Palembang State Civil Service Agency Regional Office VII is engaged in the administration and management of state civil servants. The cash expenditure process is carried out through the direct payment method (LS) using the SAKTI a…

DINAMIKA STABILITAS SISTEM KEUANGAN DI INDONESIA

This study aims to determine the development of financial system stability in Indonesia through the variables of the rupiah exchange rate (exchange rate), Indonesia's foreign exchange reserves, money supply (M2), the population who died due to the co-19 pandemic crisis. The data used is secondary time series data from 2016 to 2023 (monthly units), which is then analyzed using quantitative descr…

PENGARUH FINANCIAL TECHNOLOGY (FINTECH) TERHADAP PENDAPATAN UMKM DI KECAMATAN…

This study aims to determine the effect of financial technology (fintech), particularly P2P Lending and QRIS services, on the income of Micro, Small, and Medium Enterprises (MSMEs) in Tugumulyo District. A quantitative approach was used with primary data obtained from 70 MSME respondents through questionnaires. Data analysis was conducted using multiple linear regression analysis, including val…