Human development is a symbol of a country's progress, if a country's development is only seen from its total domestic income and is not committed to improving human development, it cannot be said to be successful. The high budget spent by the government on the education and health sectors is not in line with economic growth in each country. This study aims to determine the effect between gover…
This research aims to determine the effect of financial performance on company value with dividend policy as a moderating variable. The population of this research is all companies operating in the food and beverage sub sector listed on the IDX for the 2018-2022 period, totaling 10 companies using purposive sampling techniques. The collection technique used is literature study and documentation…
, Edisi kali ini menampilkan 7 Artikel: 1. Rereading the Mathnawi of Mawlana Jalal Al Din Rumi from the standpoint of ethics management in the public sector, Yasar Uzun 2. Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia, Nico Andrianto, Iwan Purwanto Sudjali, R. Luki Karunia 3. Mapping of budget stress in Indonesia: Consequen…
Edisi kali ini menampilkan 6 Artikel: 1. ANALYSIS OF BPK LEGAL BASIS FOR FORESIGHT AUDITORS FOR THE ACCELERATED ACHIEVEMENT OF THE SUSTAINABLE DEVELOPMENT GOALS, Angga Kiryaditama Putra 2. THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS, Indra Indra 3. POLICY ANALYSIS AND IMPLEMENTATION OF MUTATION AND EMPLOYEE PLACEMENTS ON PERFOMANCE A…
Edisi kali ini menampilkan 6 Artikel: 1. EXPLAINING EXISTING PERFORMANCE OF INDONESIA’S AUDIT BOARD: INFORMAL NETWORKS, CONSTITUTIONAL MAKERS’ DECISION, AND CONSTITUTIONAL REFORM, Adfin Rochmad Baidoa 2. DO THE GOVERNMENT EXPENDITURE AUDITS CORRELATES WITH CORRUPTION IN THE PUBLIC PROCUREMENT?, Deri Yanto, dan Vid Adrison 3. MANDATORY AUDITOR ROTATION: THE PERCEIVED BENEFITS AND DRAWBA…
This research aims to analyze the effect of Local Tax Revenue, Poverty, and Population on Income Inequality in Regency / City of West Papua Province. The data used in this study are secondary data in the form of time series data obtained from Central Bureau of Statistics (BPS) and DJPK of the Ministry of Finance for 7 years. The analysis technique used in this study is panel data regression usi…
Pembangunan dalam makroekonomi sebagian besar mengabaikan permasalahan lingkungan. Emisi karbondioksida merupakan pencemaran lingkungan yang dapat disebabkan oleh kegiatan ekonomi. Tujuan dari penelitian ini menganalisis faktor - faktor sosial ekonomi yang mempengaruhi intensitas emisi CO2 di Indonesia. Data yang digunakan merupakan data sekunder yang bersumber dari beberapa instansi seperti Wo…
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh CAR, NPL, BOPO, NIM, dan LDR terhadap Return On Assets (ROA) Bank Konvensional. Sampel Penelitian ini adalah 25 Bank Konvensional. Penelitian ini menggunakan data sekunder berupa data rasio keuangan yang berasal dari laporan keuangan tahunan Bank Konvensional yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Teknis analis…
This study aims to analyze the effect of regional welfare budget allocation oncommunity welfare in districts/cities in South Sumatra Province. The approach usedis quantitative with secondary data types obtained from the Central Statistics Agency(BPS), and the Directorate General of Financial Balance (DGT) for 10 years (29132022). The analysis technique used in this study is regression of panel …
Adanya ketidaksetaraan indeks pembangunan manusia antara kawasan ASEAN masih heterogen terutama pada perbedaan kualitas dan kuantitas bidang pendidikan dan kesehatan yang merupakan tolok ukur indeks pembangunan manusia. Tujuan penelitian ini untuk menganalisis pengaruh dari alokasi anggaran pendidikan dan kesehatan terhadap indeks pembangunan manusia di negara ASEAN. Peneliti menggunakan metode…
This research aims to examine and determine the influence of the elasticity of regional taxes and levies on fiscal independence in Indonesia. The data used is secondary data for the 2018-2022 period obtained from the Central Statistics Agency (BPS) and also the Financial Services Authority (OJK) . The analytical method used is panel data with the help of the E-views 9 program. The results of th…
This research aims to empirically test the effect of COVID-19 on profitability of all companies in Indonesia during 2015–2022, using the Difference in Differences method. The COVID-19 variable is measured using a dummy variable with the category of company affected and the period affected. Profitability is measured using Return on Assets. The sample was obtained via the Refinitiv Workspace we…
Indeks Pembangunan Manusia digunakan untuk mengukur tingkat pencapaian kualitas pembangunan manusia baik dari segi Pendidikan, Kesehatan dan ekonomi, indeks pembangunan manusia ini dipublikasikan oleh United Nations Development Programme (UNDP) pada tahun 1996 dalam laporan berjudul “Human Development Report” yang disusun sebagai indikator penting untuk menilai keberhasilan pembangunan oleh…
This research aims to determine the influence of professional skepticism, audit experience, audit quality, audit tenure and audit fees in detecting fraud. The type of data used in this research is premier data obtained through distributing questionnaires. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in Palembang City who were registered with the Indones…
This study aims to analyze the use of Fraud Hexagon Theory moderated by an audit committee in detecting fraudulent financial reports in State-Owned Enterprises in 2018-2022. The population in this study were State-Owned Enterprises listed on the Indonesia Stock Exchange in 2018-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical metho…