Penelitian ini bertujuan untuk mengetahui bagaimana penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik (SAK ETAP) pada usaha mikro, kecil dan menengah (UMKM) songket di Ilir Barat Permai Palembang dan mengetahui kendala yang dihadapi UMKM songket dalam menyusun laporan keuangan berbasis SAK ETAP. Penelitian ini merupakan studi kasus dengan ob…
The Education Development Contribution (SPP) payment system at SMA Negeri 2 Sungai Lilin currently uses a manual system for recording and managing student tuition payments. This method is considered inefficient due to the risk of recording errors, processing delays, and the lack of a centralized system to facilitate payment data tracking. This research was conducted to design a website-based tu…
This study is to assess the company's ability to seek profit and measure the company's effectiveness in using its assets. This researcher uses secondary data, namely the financial statements of PT Kilang Pertamina Internasional for 2021- 2023. Profitability ratios which include calculations of gross profit margin, net profit margin, return on investment (ROI), and return on equity (ROE). In the…
Effective and well-documented data management plays a critical role in supporting the operational activities of PT Kilang Pertamina International, particularly at Refinery Unit III Plaju, in the context of polytam product sales. This study aims to analyze the procedures for managing polytam-related data within the finance department, encompassing the stages of goods requests by vendors, submiss…
This study aims to determine how the quality of human resources, the internal control system, and the use of information technology affect the effectiveness of the implementation of the village financial system (SISKEUDES) in Muara Enim district. This study uses primary data with data collection methods, namely online surveys. The sample selection technique in this study used purposive sampling…
Penelitian ini bertujuan untuk menentukan pengaruh Zakat Performance Rasio, Islamic Sosial Reporting, dan Kinerja Keuangan terhadap Kinerja Maqashid Syariah di bank-bank Islam di Indonesia selama periode 2021-2024, dengan Islamic corporate Govarnance sebagai variabel moderator antara variabel-variabel tersebut.Dengan menggunakan metode purposive sampling, jumlah sampel penelitian ini sebanyak 1…
This study analyzes the adoption of P2P lending fintech from technological, financial, and behavioral perspectives using the UTAUT framework, with Digital Financial Literacy (DFL) as a moderating variable. Financial aspects such as price value, risk, return, and cost are also examined. The research employs a quantitative approach with Structural Equation Modeling (SEM), involving 400 active P2P…
Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, keterlambatan audit, integritas laporan keuangan, dan laporan mutasi terhadap nilai perusahaan pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Periode penelitian yang dilakukan dari tahun 2020 hingga 2023. Jumlah …
This study aims to examine the effect of tunneling incentive, intangible assets, and exchange rates on transfer pricing. The objects of this study are non-cyclical sub-consumer companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The purposive sampling method was used in determining the sample and the sample for this study was 18 companies with a total of 129 observations.…
This study aims to analyze the effect of managerial agency costs, revenue volatility, liquidity, and leverage on financial distress in energy sector companies. The research showed that there are fluctuations in revenue in energy sector companies in the last five years. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The s…
This study aims to analyze the effect of liquidity, leverage and profitability on company value in mining sector companies. The sampling technique used in this study is a purposive sampling technique with a sample of 55 companies. The data of this research was obtained using the documentation study technique, where the data was obtained from the annual reports and financial statements of mining…
This study aims to empirically examine the effect of governance mechanisms, profitability, and company size on financial reporting quality. The object of this research is banking sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study employs a quantitative method using secondary data and involves 44 companies as the sample. Data analysis is conducted using multipl…
This research was conducted to empirically examine the influence of the proportion of independent commissioners, the size of the board of commissioners, institutional ownership, tax avoidance, and firm size on cash holding. The data used in this research are secondary data obtained from the financial or annual reports of 32 firms listed on the Indonesia Stock Exchange from 2014 to 2023. Based o…
This study aims to explore the impact of innovation, intangible assets, and intellectual capital on the financial performance of companies. The population used in this research consists of banking companies listed on the Indonesia Stock Exchange during the period 2021–2023. Agency theory is employed to explain the variable of innovation, while the Resource-Based View (RBV) theory is used to e…
Sistem SAMSAT bertujuan memudahkan pemilik kendaraan bermotor membayar pajak kendaraan bermotor sesuai peraturan. Pada 2022, Pendapatan Asli Daerah (PAD) Sumatera Selatan mencapai Rp 4.930.955.849,52, namun di wilayah SAMSAT Palembang 1 terdapat tunggakan pajak sebesar Rp 480.651.500,00, yang berdampak negatif pada PAD Sumatera Selatan. Untuk mengatasi hal ini, program SAMSAT Door to Door terus…
Pemindahan ibu kota negara (IKN) merupakan sebuzh kebijakan pemerintahan Indonesia yang menggunakan APBN sebagai salah satu anggaran yang digunakan. Penganggaran APBN menjadi sebuah hal yang penting untuk diperhatikan dalam mengsukseskan kebijakan pemindahan Ibu Kota Negara (IKN) sebagai suatu kebijakan prioritas yang ada di APBN. Tujuan penclitian ini adalah untuk mengetahui bagaimana pengangg…
Penelitian tersebut merupakan salah – satu cara untuk mengetahui perhitungan persentase rasio likuiditas dan rasio solvabilitas, penelitian tersebut menggunakan data sekunder yaitu laporan keuangan PT KPI tahun 2019 – 2023. Rasio likuiditas menurut perhitungan, tahun 2019 – 2023 mengalami fluktuasi. Quick ratio tahun 2019 – 2023 mengalami fluktuasi. Begitupun, cash ratio tahun 2019 – …
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh capital adequacy ratio (CAR), product asset quality (KAP), return on asset (ROA), net profit margin (NPM), financing to deposit ratio (FDR) terhadap dividen payout ratio (DPR) perbankan di negara-negara ASEAN tahun 2014-2023. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar dan beroperasi di ASEAN, sedangkan s…
This study aims to analyze the effect of financial distress, audit opinion, key audit matters, and company characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The company characteristics variables include firm size and operational complexity. The data used in this study is secondary data obtained from annual and fina…
This study aims to examine the effect of financial performance, debt policy, and sustainability reports on firm value. The research focuses on companies listed in the LQ45 index for the period 2021–2023. The sampling technique used is purposive sampling, resulting in a sample of 27 companies. Data analysis was conducted using Eviews version 12 software, employing descriptive statistics and pa…
This study aims to examine the influence of leverage, regional financial dependency, regional wealth level, and budget financing surplus (SILPA) on the financial performance of local governments in regencies/cities of South Sumatra Province during the 2020-2023 period. Employing a quantitative approach, secondary data were obtained from local government financial reports available in each Regio…
This study aims to examine the effect of internal auditor financial expertise, internal control effectiveness, and whistleblowing system on the number of fraud. This research focuses on state-owned companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sampling technique applied using purposive sampling was 22 companies. Data analysis was assisted by Eviews vers…
This study examines the influence of audit committee characteristics on audit report lag (ARL) and its differences during and after the COVID-19 pandemic in mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research employs a quantitative approach using secondary data sourced from annual and financial reports. The population consists of mining companies listed…
This study aims to analyze the daily inventory calculation procedure of Avtur at PT Pertamina Patra Niaga Aviation Fuel Terminal SMB II, which plays a vital role in ensuring the availability of aircraft fuel at Sultan Mahmud Badaruddin II Airport in Palembang, to support the smooth operation of flights. This procedure involves the proper management of Avtur stock to prevent disruptions in fligh…
This report aims to analyze the recording of financial transactions for aviation fuel sales at PT Pertamina Patra Niaga Aviation Fuel Terminal Sultan Mahmud Baddarudin II. The main focus is the implementation of the SAP Logon system in managing financial transactions to ensure accurate recording and support operational efficiency. The procedures implemented include daily recording of sales, dat…
This study aims to analyze the effect of auditor rotation, audit committee, size of the Public Accounting Firm (KAP), leverage, and company size on the integrity of financial statements in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The population in this study were 43 energy companies with a sample of 215 obtained using purposive sampling t…