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…

PEOSEDUR SISTEM SENTRALISASI PAYMENT PADA PT. PLN (PERSERO) UIP SUMBAGSEL PAL…

The centralized payment system is an innovation in financial administration implemented by PT PLN (Persero) UIP Sumbagsel to improve efficiency and accuracy in the payment process. This centralization aims to simplify financial transaction procedures, reduce recording errors, and accelerate payments related to the company's operations. The purpose of this study is to understand how the centrali…

PROSEDUR PELAPORAN KAS KECIL (PETTY CASH) PADA PT. PLN (PERSERO) UIP SUMBAGSE…

Petty cash management is an important part of a company's financial administration system, used to cover small but routine operational expenses. The implementation of a weekly petty cash reporting procedure helps standardize workflows at PT PLN (Persero) UIP Sumbagsel. This procedure is essential for recording and managing each operational transaction in an orderly manner, so that it can be acc…

MEKANISME PENILAIAN DAN PENAGIHAN PIUTANG BAHAN BAKAR MINYAK DAN PELUMAS DI P…

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…

RE-KONSEPTUALISASI PEMIDANAAN TINDAK PIDANA PENCUCIAN UANG DI INDONESIA

Money laundering is a method used by criminals to disguise the origin of illegal wealth and protect their assets, so that the crimes they have committed do not leave traces, in order to avoid suspicion from law enforcement agencies. There are several things that researchers think need to be studied, namely the concept of criminalizing money laundering in Indonesia, looking at the implementation…

PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, AUDIT TENURE, ROTAS…

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…

CARBON EMISSION ON AUDIT FEES: MODERATING EFFECT OF BOARD GENDER DIVERSITY

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…

PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP RETURN SAHAM PERUSAH…

This study aims to analyze the effect of financial performance and dividend policy on stock returns of health sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The financial performance variables used in this study include Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), and Total Asset Turnover (TATO), while the dividend policy is measur…

PENGARUH AUDIT TENURE, CLIENT IMPORTANCE DAN SPESIALISASI AUDIT TERHADAP KUAL…

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…

PENGARUH JUMLAH KOMITE AUDIT WANITA DAN PROPORSI DIREKTUR WANITA DALAM DEWAN …

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…

PENGARUH REPUTASI AUDITOR, AUDIT TENURE DAN AUDITOR SPESIALISASI INDUSTRI TER…

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…

DIGITAL FINANCIAL SERVICES DAN IMPLIKASINYA TERHADAP LIKUIDITAS PERBANKAN DI …

Perkembangan pesat Digital Financial Services (DFS) telah merevolusi industri perbankan di Asia, membawa peluang efisiensi sekaligus tantangan terhadap stabilitas likuiditas. Penelitian ini bertujuan untuk menganalisis pengaruh adopsi DFS terhadap likuiditas perbankan di kawasan Asia serta menguji peran moderasi ukuran bank (size) dalam hubungan tersebut. Menggunakan data panel seimbang (balanc…

PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN …

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…