Operational activities in credit lending in non-bank financial institutions require regular accounting procedures to ensure accurate presentation of financial statements. This final report aims to understand the KCA (Kredit Cepat Aman) loan procedure and its accounting treatment at PT Pegadaian UPC Demang Lebar Daun. Data were collected through direct observation, interviews with appraisal and …
DAPATKAH AKUNTANSI BIAYA DAN AKUNTANSI MANAJEMEN TRADISIONAL DITERAPKAN UNTUK TEKNOLOGI MAJU DAN GLOBALISASI? SANGAT, SANGAT, SANGAT SULIT
This research aims to analyze the influence of budget participation, self-assessment and budget emphasis on budgetary slack. The type of data in this research is primary data by distributing questionnaires directly to research respondents totaling 58 individuals who were involved in the budget preparation process at PT ΚΑΙ (PERSERO) Divre III Palembang. The analysis in this research uses mul…
Penelitian ini bertujuan untuk menentukan pengaruh dewan komisaris dan kepemilikan institusional terhadap pengungkapan risiko perusahaan. Objek penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI tahun 2019-2023. Dengan menggunakan metode probability sampling, jumlah sampel penelitian ini sebanyak 13 perusahaan dengan total 65 observasi. Variabel independen adalah dewan komi…
The objectives of this research are I) to know the differences of cost activities in group of custc;,mer at PT. Asuransi Astra Buana Palembang 2) to analyze profit that is gotten by this firm from each customers, and 3) to know which kind of customer that gives the highest profit for the firm. Research finding has shown that during period of years 2004-2006, customer which gives the highest pro…
The fixed asset recording process is an important part of a company's accounting system that aims to ensure that fixed assets are recorded accurately, in accordance with applicable accounting standards. Fixed assets, such as land, buildings, vehicles, and equipment, have a useful life of more than one year and provide long-term economic benefits to the company. This study aims to analyze the fi…
This study examines the influence of the effective tax rate, intangible assets, and foreign ownership on transfer pricing, with Islamic corporate governance acting as a moderating variable. A quantitative approach was adopted to analyse secondary data and identify 19 companies that have consistently been listed on the Indonesia Islamic Stock Index between 2021 and 2024. Purposive sampling was u…
Opini audit dengan asumsi going concern adalah opini yang dimodifikasi, dimana auditor meragukan kemampuan perusahaan untuk terus beroperasi. Penelitian ini bertujuan untuk mengkaji pengaruh kesulitan keuangan, rencana manajemen, dan kualitas audit terhadap opini audit dengan asumsi going concern, serta peran rencana manajemen dalam memoderasi pengaruh kesulitan keuangan terhadap opini audit de…
This study aims to analyze the influence of the board of directors, board of commissioners, sharia supervisory board, and profitability on the disclosure of Islamic social reporting (ISR). The data used in this study are annual reports and sustainability reports of companies listed in the Financial Services Authority (OJK). The population of this study is Islamic banks during the period 2016-20…
This study aims to determine the influence of budgetary participation on managerial performance with organizational commitment as a moderating variable at Siti Khadijah Islamic Hospital, Palembang, South Sumatra. Data were collected through a questionnaire from 42 respondents who are managers or department heads at Siti Khadijah Islamic Hospital, Palembang, South Sumatra. This study is quantita…
This study aims to compare the financial performance of companies before and during the Covid-19 pandemic. The research object is general insurance companies listed on the BEI from 2016 to 2023. The sample size consists of 8 companies with a total of 64 observation data. Financial performance is measured using solvency ratio, underwriting ratio, claims ratio, investment return ratio, liquidity …
This research aims to provide empirical evidence on the influence of managerial ownership, growth opportunities, financial distress, and leverage on accounting conservatism. The sample used in this study is transportation and logistics companies that have been consistently listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This research is quantitative research using seco…