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…

PENGARUH QUICK RATIO, DEBT TO ASSET RATIO, NET PROFIT MARGIN DAN PRICE EARNIN…

This research aims to examine the influence of Quick Ratio, Debt To Asset, Net Profit Margin and Price Earning Ratio on Profit Growth in Manufacturing Companies in the Textile and Garment Industry Sector Listed on the Indonesian Stock Exchange. The sampling method used was a purposive sampling method using a sample of fourteen manufacturing companies in the Textile and Garment Industry sub-sect…

PENGARUH IMPLEMENTASI PERUBAHAN PERATURAN PENGELOLAAN KEUANGAN DAERAH, DAN KU…

Penelitian ini bertujuan untuk menganalisis dan mengumpulkan bukti empris atas pengaruh implementasi perubahan peraturan keuangan daerah, kualitas sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah konsolidasian serta peran sistem pengendalian internal dalam memediasi hubungan implementasi perubahan peraturan keuangan daerah dan kualitas SDM terhadap kualitas laporan keuan…

PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPOR…

Audit Report Lag is the distance required to complete an audit of a company's financial statements measured from the end of the financial year or fiscal year to the date of issuance of the audit report. The purpose of this study is to examine the factors that can affect audit report lag in property and real estate sector companies. These factors are solvency, company size and audit opinion. The…

PENGARUH KOMPETENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP…

This study aims to determine and analyze the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements with auditor ethics as a moderating variable. The type of data used in this study is primary data obtained by distributing questionnaires. The respondents in this study were auditors who worked at the public accountin…

PENGARUH RISIKO KREDIT, PERMODALAN, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP…

This research aims to empirically test the effect of credit risk, capital, liquidity and company size on the profitability of banking companies in ASEAN-S during 2018-2022. The samples were taken by using the purposive sampling method that produced 435 obervations. However after doing the outliers test, the observations become 418. The hypothesis is tested using the Random Effect Model (REM). T…

PENGARUH KETERLIBATAN WANITA DALAM KEPUTUSAN STRUKTUR MODAL DI INDONESIA

This research aims to empirically examine the impact of women’s involvement on the board of directors on capital structure decisions in non-financial companies in Indonesia during the period from 2018 – 2022. The sampling technique used was purposive sampling, resulting in 431 observations. Capital structure decisions in this study are proxied by four measurements, namely, Debt to assets ra…

NILAI PERUSAHAAN : ANALISIS STRUKTUR MODAL, CAPITAL INTENSITY, DAN CASH HOLDI…

This study aims to provide empirical evidence by analyzing the influence of capital structure, capital intensity, and cash holding on firm value in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The variables examined in this study include capital structure, capital intensity, cash holding, and firm value. Data were collected through…

Akuntansi Sektor Publik: AKUNTANSI KEUANGAN DAERAH

Edition

-

ISBN/ISSN

979-691-213-9

Collation

xiii., 220 hlm.,; ill.; tab; 26 cm

Series Title

-

Call Number

657.48 Hal a

PENGARUH KUALITAS AUDIT, KOMITE AUDIT, ASIMETRI INFORMASI, PROFITABILITAS, DA…

This study aims to examine the effect of audit quality, audit committee, asymmetric information, profitability, and financial distress on earnings management. The population used in this study are State-Owned Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sample collection using purposive sampling method from 22 sample companies with a total of 66 observation data. The typ…

Analisis Laporan Keuangan: Teori dan Aplikasi

Edition

-

ISBN/ISSN

979-442-294-0

Collation

xii, 510 hlm., 24 cm

Series Title

-

Call Number

657 Pri a

2407005459

This study aims to examine the effect of audit fees, KAP size, and audit rotation on audit quality with the audit committee as a moderating variable in financial sector companies listed on the IDX in 2019–2022. The method used is a quantitative method with secondary data types. The sampling technique used purposive sampling, with a research sample of 40 companies or a total of 160 observation…

HUBUNGAN KUALITAS UDARA DI DALAM RUMAH TERHADAP PENULARAN PENYAKIT TUBERKULOS…

Background: Tuberculosis (TB) is an infectious disease that remains a major public health concern. The physical environment within the home, particularly indoor air quality, is suspected to contribute to the increased risk of TB transmission. This study aimed to determine the relationship between indoor air quality and the incidence of TB in the working area of Puskesmas Sukarami. Methods: This…

Financial REVOLUTION

Edition

-

ISBN/ISSN

978-979-22-1612-7

Collation

xviii, 169 hlm. ; 23 cm

Series Title

-

Call Number

332 War f

AKUNTANSI KEUANGAN LANJUTAN Edisi Pertama

Edition

1

ISBN/ISSN

979-503-033-7

Collation

xii, 608p.; ill.; 23cm 

Series Title

-

Call Number

675.406 Yun a

AKUNTANSI KEUANGAN MENENGAH I

Edition

-

ISBN/ISSN

978-979-010-638-3

Collation

x, 338 hlm.; 23 cm

Series Title

-

Call Number

657 Her a

SISTEM NERACA NASIONAL

Edition

-

ISBN/ISSN

979-456-017-0

Collation

xxii, 584 hlm. : ilus. ; 23 cm

Series Title

Seri F. No.2, Rev.3

Call Number

336 Per s

PENGARUH KONEKSI POLITIK, RISIKO AUDIT, DAN KEPEMILIKAN ASING TERHADAP BIAYA …

This study aims to examine the effect of political connections, audit risk, and foreign ownership on audit fees. The object of research is non-financial companies listed on the IDX for the 2019-2022 period. By using the purposive sampling method, the number of samples in this study was 124 companies with a total of 496 observations. This study uses a quantitative approach with the type of data …