ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS PADA PT KILANG PERTAMINA IN…

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…

PROSEDUR PENYIMPANAN DATA POLYTAM PADA BAGIAN FINANCE PT KILANG PERTAMINA INT…

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…

PENGARUH KUALITAS AUDIT, AUDIT DELAY, INTEGRITAS LAPORAN KEUANGAN, DAN SUSTAI…

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 …

PENGARUH MEKANISME TATA KELOLA, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADA…

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…

ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS PT KILANG PERTAMINA INTERNAS…

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 – …

PROSEDUR DALAM MENGHITUNG PERSEDIAAN AVTUR HARIAN YANG MASUK DAN KELUAR DI PT…

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…

PENCATATAN TRANSAKSI KEUANGAN ATAS PENJUALAN BAHAN BAKAR MINYAK PESAWAT PADA …

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…

PENGARUH ROTASI AUDITOR, KOMITE AUDIT, UKURAN KAP, LEVERAGE, DAN UKURAN PERUS…

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…

PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, INEFFECTIVE MONITORING, FINANC…

This study aims to analyze the effect of audit committee, managerial ownership, ineffective monitoring, financial distress, and corporate social responsibility on the detection of fraudulent financial reporting. The population used in this study are State-Owned Enterprises companies listed on the Indonesia Stock Exchange in 2019-2023. The number of samples was 95 samples which were determined b…

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), PEMANFAATAN TEKNOLOGI INFORMAS…

This study aims to test the effect of HR competence, utilization of accounting, Information Technology, good governance and internal supervision on the quality of financial reports. The object of this study is the Employees of the Regional Apparatus Organization of South Sumatra Province. By using the purposive sampling method, the number of samples in this study was 25 OPDs with a total of 100…

PENGARUH KARAKTERISTIK KOMITE AUDIT, KEBERAGAMAN GENDER DIREKSI, DAN KUALITAS…

Penelitian ini memiliki tujuan untuk menguji secara empiris pengaruh dari variabel ukuran komite audit, frekuensi rapat komite audit, financial expertise audit committee, keberagaman gender direksi, dan kualitas audit terhadap integritas laporan keuangan. Objek yang digunakan pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2021-2023…

PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN …

This study aims to determine the effect of board size, board presence, board financial expertise, board sharia expertise, independent board of commissioners, audit committee size, audit committee financial expertise, and audit committee sharia expertise on financial statement quality. The type of data used in this study is secondary data listed on the Indonesia Stock Exchange (IDX) and Bursa Ma…

ANALYZING FRAUD DETECTION OF FINANCIAL STATEMENTS USING FRAUD HEPTAGON MODEL:…

This study aims to examine the influence of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession on fraudulent of financial statements in Indonesian non-financial corporates. The method conducted in this research is quantitative method. The population of the research consists of Indonesian non-financial corporates in 2020-2022. The sample in this study was take…

FAKTOR – FAKTOR PENENTU TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN …

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…

ANALISIS FINANSIAL KERJASAMA USAHA PRODUK OLAHAN DAUN DAN LIDI NIPAH DI KELUR…

Agro-industry is an industry whose main business is from agricultural products. The aims of this study were: (1) to analyze the financial feasibility of Mrs. Bobot's nipa woven crafts in Kelurahan 3-4 Ulu, Seberang Ulu 1 District, Palembang City, (2) to analyze the profits of Mrs. Bobot obtained from the nipa woven handicraft home industry in Kelurahan 3 -4 Ulu, Seberang Ulu 1 District, Palemba…

Sistem Laporan Keuangan Berbasis Microsoft Excel

Buku ini membahas mengenai cara pembuatan sistem laporan keuangan berbasis excel yang berisikan tentang penggunaan Fungsi di Excel, pembuatan daftar akun, saldo awal, sistem jurnal, sistem buku besar, neraca lajur, laporan laba rugi, laporan perubahan ekuitas, laporan posisi keuangan serta laporan arus kas. Setiap bagian buku berisikan rumus-rumus fungsi excel yang mudah untuk digunakan dan dip…

PENGARUH KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BANK SYARIAH DI…

The establishment of an audit committee is one of the implementation of GCG application. Audit Committee is formed by a board of commissioners who are in charge to assist the board of commissioners in controlling the company's financial reporting process. This research is conducted in order to analyze the effect of audit committee on financial reporting quality. The audit committee is measured …

PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL,KETIDAKPATUHAN TERHADAP PERUN…

This research is aimed to analyse the effect of implementation internal system control, following influence on the law, and local characteristics the BPK audit opinion. The dependent variable is the BPK audit opinion. The independent variable is internal system control,following influence on the law, and local characteristics. The samples of this research consisted of 170 province financial sta…

PENGARUH FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI DI …

This study aims to measure and analyze the effect of fraud hexagon on financial statement fraud. The independent variables used in this study are financial stability, financial targets, external pressure, change in board directors, collusion, ineffective monitoring, change in auditors, total accrual ratio and arrogance. The method used in this study is a quantitative method with secondary data.…

INVESTIGASI PENGARUH FRAUD DIAMOND DALAM MENILAI KECURANGAN LAPORAN KEUANGAN …

ABSTRACT Investigation Of The Effect Of Diamond Fraud In Assessing Financial Statement Fraud In The Consumption Industry Sector Listed On The Indonesia Stock Exchange In 2017–2020 by: Febi Wiranti Utami This study aims to examine the ability of the Fraud Diamond Theory proposed by Wolfe and Hermanson (2004) to detect financial statement fraud. Meanwhile, there are four categories of Fraud Dia…

PENGARUH APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) TERHADAP KUALITAS…

Penelitian ini berjudul “Pengaruh Aplikasi Sistem Informasi Manajemen Daerah terhadap Kualitas Laporan Keuangan di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaen Ogan Ilir”. Penelitian ini bertujuan untuk menganalis Pengaruh penerapan aplikasi SIMDA Keuangan terhadap Kualitas Laporan Keuangan di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Ogan Ilir. Penelitian merupakan peneli…

KETENTUAN PIDANA KERUGIAN KEUANGAN NEGARA DALAM PUTUSAN NOMOR 05/Pid.Sus-TPK/…

This thesis examines the criminal provisions for state financial losses and the judge's legal considerations in imposing a criminal offense against perpetrators of corruption that causes state financial losses in Decision No.5/Pid.Sus-TPK/2021/PN.Plg The research method used is juridical research. normative by using a statutory approach and a case approach. The results of the study show that th…

PENGARUH INDEPENDENSI DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDET…

This research was aimed to empirically examine the effect of independence and workload on the ability of auditors to detect fraud in the financial statements. This research used primary data which collected by distributing questionnaire to auditors who works at public accounting firms in Southern Sumatera Region and obtained 60 questionnare data. This research is a quatitative method and used m…

PENGARUH LAPORAN ARUS KAS, LABA BERSIH DAN ECONOMIC VALUE ADDED (EVA) TERHADA…

This study aims to analyze the effect of the Statement of Cash Flows, Net Income and Economic Value Added (EVA) on Stock Trading Volume of LQ-45 Group Companies on the Indonesia Stock Exchange 2016-2020. The sample in this study determines using the purposive sampling technique, where 27 companies meet the criteria, so 135 samples were used. This research analysis technique uses quantitative me…

LAPORAN KEUANGAN PEMERINTAH: SUATU KAJIAN AKADEMIS

Edition

-

ISBN/ISSN

979-458-914-4

Collation

ix, 344 p. ; 21 cm

Series Title

-

Call Number

352 Reg l

PENGARUH AUDITOR SWITCHING, MASA JABATAN AUDIT, DAN FINANCIAL DISTRESS TERHAD…

This study aims to determine the effect of auditor switching, audit tenure, and financial distress on the integrity of financial statements before and during the pandemic. The subject of this research is the financial sector which is listed on the Indonesia Stock Exchange in 2019 and 2020. The method used in this research is a quantitative method. The population used in this study were companie…

ANALISA PENGARUH PENGUKURAN AKUNTANSI TINGKAT HARGA UMUM DALAM MENILAI RELEVA…

This research aims to assess the relevance of company financial statements thar prepared using the General Price Level Accounting to taken the decisions on inflation periode. The results indicate that the financial statements of telecommunication dan construction company that has been adjusted based on General Price Level Accounting method is relevant and interpretative when taken the decisions…

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKUNTABILITAS PENGELOLAAN KEUA…

This research, undertaken in Palembang, was aimed at identifying the influence of regional financial reports and management accountability, and their users. It was expected to give suggestions and help increased use of the information contained in there. The sample of this research consisted of extemal users that included regional house representatives, officers in inspectorate agencies, joumal…

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTIMBANGAN AUDITOR INTERNAL DALAM …

This research examines the relationship factors into consideration auditing in detecting fraudulent financial reporing. Its analyst is based on respondent ’s answers obtained from 4 banks in Palembang. This research used 3 independent variables, namely the condition of entity, human resources molivation, and the attitude of management. The dependent variable is fraud detect. In this research,…

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN PERU…

This research aims to acquire empirical evidence concerning the effect of the characteristics of the audit committee of the quality of financial reporting. This is the entire research population manufacturing companies listed on the Indonesia stock exchange in 2008-2010. Melhod the sample in this research is method pwposive sampling . Annlysis this research use of regression logistics with the …