Jasa Audit dan Assurance : PENDEKATAN SISTEMATIS, EDISI 8 BUKU 1

Edition

8

ISBN/ISSN

978-979-061-297-6

Collation

xxvi, 462 hlm. ; 28 cm.

Series Title

-

Call Number

657.45 Mes j

Akuntansi Pemerintahan: Konsep dan Praktik di Pemerintah Pusat dan Daerah

Edition

-

ISBN/ISSN

978-623-181-000-7

Collation

vii, 240 hlm.; ilus.; 24 cm

Series Title

-

Call Number

657 Kar a

Akuntansi Keberlanjutan

Edition

-

ISBN/ISSN

978-623-296-233-0

Collation

xx, 320 hlm.; Ilus.; 24 cm

Series Title

-

Call Number

657 Suk a

PENGARUH PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENS…

Penelitian ini bertujuan untuk menguji pengaruh pengendalian internal, pemanfaatan teknologi informasi, dan kompetensi sumber daya manusia terhadap akuntabilitas laporan keuangan daerah pada pemerintah daerah Kota Palembang. Metode penelitian yang digunakan pada penelitian ini adalah kuantitatif dengan kuesioner ber-skala Likert yang disebarkan kepada 105 responden dari 35 OPD Kota Palembang ya…

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE DAN AUDIT REPORT LA…

This study aims to examine the effect of ESG disclosure proxied by Sustainability Reporting (SR) and GRI Standards (GRI), and audit report lag proxied by the difference in the date of the audit report and the company's annual financial statements on firm value proxied by Tobins’Q. The object of this research is a manufacturing sector company listed on the Indonesia Stock Exchange in 2024. By …

APLIKASI STOK PRODUK DAN BAHAN BAKU UNTUK MENDUKUNG PROSES PRODUKSI KECAP PAD…

Pabrik Kecap Cap Teratai merupakan industri kecil menengah yang berlokasi di Palembang. Permasalahan yang dihadapi adalah pengelolaan stok bahan baku dan produk masih dilakukan secara manual sehingga rentan terhadap kesalahan pencatatan, keterlambatan informasi, dan risiko overstock maupun stock-out yang menghambat proses produksi. Penelitian ini bertujuan menganalisis sistem yang berjalan sert…

PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS BERBASI…

This study aims to analyze the current system and design a web-based accounting information system for cash receipts and disbursements using the Rapid Application Development (RAD) method at Masjid Agung Al-Falah Muaradua, OKU Selatan. The object of this study is the cash management system of the mosque, while the subject of this study is the mosque's management board. This study employs a qual…

PENGARUH PELAPORAN PAJAK SECARA ELEKTRONIK DAN PENGAWASAN PAJAK TERHADAP TING…

This study aims to examine the effect of electronic tax filing and tax supervision through the issuance of a Request for Explanation of Data and/or Information (SP2DK) on taxpayer compliance in Indonesia during the 2018-2024 period. This study employed an associative quantitative approach using secondary data obtained from the annual reports of the Direktorat Jenderal Pajak for the 2018- 2024 p…

PENGARUH LITERASI PAJAK DIGITAL DAN KEBIJAKAN PERPAJAKAN TERHADAP KEPATUHAN P…

This study aims to analyze the effect of digital tax literacy and tax policy on tax compliance among e-commerce MSMEs in Palembang City. The object of this study is e-commerce MSME owners in Palembang City. Using a purposive sampling method, the total sample of this study consisted of 118 respondents. The independent variables in this study are digital tax literacy and tax policy, while the dep…

PENGARUH PENDAPATAN ASLI DAERAH (PAD), BELANJA DAERAH, DAN OPINI AUDIT TERHAD…

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Belanja Daerah, dan Opini Audit terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan periode 2019–2023. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Data penelitian berupa data sekunder yang diperoleh dari situs resmi DJPK Kementerian Keuangan …

PENGARUH KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, INTEGRITAS, DAN PARTISIPASI …

This study aims to obtain empirical evidence on the influence of organizational commitment, leadership style, integrity, and community participation on village fund management accountability in Ogan Komering Ulu Selatan regency. The population in this study were 20 villages. The data used in this study is primary data with a questionnaire. The sample used in this study consisted of 15 villages.…

PENGARUH KEMAMPUAN PERSONAL, INSENTIF, KOMITMEN ORGANISASI, PENDIDIKAN DAN PE…

This study aims to determine the effect of personal abilities, incentives, organizational commitment, education and training on accounting information systems effectivness. The type of data in this study is primary data obtained by distributing questionnaires directly to research subjects, namely 50 employees in the financial sector who use accounting information systems at the Public Health Ce…

PENGARUH LITERASI FINANCIAL TECHNOLOGY SYARIAH (ISLAMIC FINTECH LITERACY), PE…

This study aims to examine the effect of Islamic Financial Technology Literacy (Islamic Fintech Literacy), financial knowledge, financial skills, financial attitudes, and financial behavior on Islamic financial inclusion among students in South Sumatra. This research applies a quantitative approach using primary data collected through questionnaires. The data were analyzed using multiple linear…

PENGARUH BOARD DIVERSITY, SUSTAINABILITY DISCLOSURE, DAN ENVIRONMENTAL INVEST…

Penelitian ini bertujuan untuk menganalisis pengaruh board diversity, sustainability disclosure, dan environmental investment terhadap firm value dengan institutional ownership sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan t…

PENGARUH TAX MINIMIZATION, TAX HAVEN, DAN PROFITABILITAS TERHADAP TRANSFER PR…

This study aims to examine the effect of tax minimization, tax haven, and profitability on transfer pricing, with institutional ownership as a moderating variable. The objects of this research are multinational companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The purposive sampling method was used to determine the sample, resulting in 58 companies with a total of …

PENGARUH RASIO BAGI HASIL, RASIO DISTRIBUSI BERKEADILAN, RASIO PENDAPATAN HAL…

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Rasio Bagi Hasil, Rasio Distribusi Berkeadilan, Rasio Pendapatan Halal, dan Indeks Pelaporan Tanggung Jawab Sosial Islam terhadap kinerja keuangan yang diproksikan dengan Return On Equity (ROE). Populasi dalam penelitian ini sebanyak 14 Bank Umum Syariah yang ada di Indonesia periode 2021-2024. Teknik yang digunakan adalah Purp…

PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, OBEDIENCE PRESSURE, DAN LOCU…

This study aims to determine the influence of auditor experience, task complexity, compliance pressure, and locus of control on the audit judgment of BPK RI auditors at the South Sumatra Province Representative Office. A sample of 51 people was selected using a purposive sampling method using primary data from a questionnaire. Data analysis was performed using Structural Equation Modeling (SEM)…

PENGARUH INVESTASI ASET KEUANGAN TERHADAP KUALITAS AUDIT MELALUI VOLATILITAS …

This study aims to analyze the effect of financial asset investment on audit quality by considering the role of operational volatility as a mediating variable. The research focuses on basic materials sector companies listed on the Indonesia Stock Exchange over the 2020–2024 period. The sample was determined using a purposive sampling method, resulting in 62 companies with a total of 310 obser…

STRES KERJA AUDITOR, VOLATILITAS AUDIT LAG, DAN PERAN VOLATILITAS LABA (STUDI…

This study aims to examine the influence of auditor work stress on audit lag volatility, with earnings volatility as a moderating variable. The research objects are companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using purposive sampling, resulting in 85 companies with a total of 85 observations. Auditor …

PENGARUH AROGANSI MANAJERIAL, PENGGANTIAN DIREKSI, DAN PRAKTIK ESG TERHADAP P…

This study aims to examine the effect of managerial arrogance, director turnover, and ESG practices on the potential for financial statement fraud in non-financial sector companies. The research focuses on non-financial companies listed in Indonesia during the 2022–2024 period. Secondary data were collected using a purposive sampling method from the Indonesia Stock Exchange and Refinitiv LSEG…

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), FINANCIAL DISTRESS, DAN…

This study aims to examine and provide empirical evidence of the relationship between Environmental, Social, and Governance (ESG) factors, financial distress, and ineffective monitoring on financial statement fraud. The population of this study consists of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Using a purposive sampling method, the study sample …

PENGARUH BIAYA AUDIT, KINERJA KEUANGAN, DAN KOMITE AUDIT INDEPENDEN TERHADAP …

This study aims to examine the effect of Audit Fees, Financial Performance, and Independent Audit Committee on Firm Value in banking sector companies listed on the Indonesia Stock Exchange during 2020–2024. The object of this study is banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. By using the purposive sampling method, the sample of this study consist…

Akuntansi Koperasi, Edisi Kedua

Edition

2

ISBN/ISSN

978-979-075-382-2

Collation

ix, 226 hlm.: ilus.; 22 cm.

Series Title

-

Call Number

657.97 Rud a

PENGARUH SPESIALISASI AUDITOR DAN KUALITAS AUDITOR TERHADAP NILAI PERUSAHAAN:…

This study aims to examine the effect of auditor specialization and audit quality on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research objects consist of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study employed a purposive sampling method, resulti…

PENGARUH IMPLEMENTASI DIGITAL BANKING CHANNEL TERHADAP EFEKTIVITAS PENGENDALI…

This study aims to examine the effect of Digital Banking Channel implementation on the effectiveness of internal control in KBMI 4 banks through the integration of the COSO and COBIT 2019 frameworks. The rapid development of digital banking services has not only enhanced operational efficiency and service quality but has also introduced various risks related to information security, operational…

SISTEM INFORMASI PEMESANAN BERBASIS CUSTOM PADA USAHA JASA PEMBUATAN FURNITUR…

Perkembangan teknologi informasi mendorong usaha untuk meningkatkan pelayanan dan pengelolaan data secara lebih efektif. Usaha Furnitur Aluminium Sahabat Alfino masih memproses pesanan secara manual menggunakan catatan dan pesan singkat, sehingga mengakibatkan manajemen data pesanan yang kurang terstruktur dan kesulitan dalam memantau status pesanan. Penelitian ini bertujuan untuk merancang dan…

PROSEDUR PEMERIKSAAN PAJAK ATAS HASIL KEGIATAN PERMINTAAN PENJELASAN ATAS DAT…

Laporan akhir ini disusun berdasarkan hasil kegiatan magang di Kantor Pelayanan Pajak (KPP) Pratama Palembang Ilir Barat pada periode Januari hingga Februari 2026, dengan fokus pembahasan mengenai prosedur pemeriksaan pajak atas hasil kegiatan Permintaan Penjelasan atas Data dan/atau Keterangan (P2DK). Tujuan penulisan laporan ini adalah untuk mengamati tahap persiapan, menganalisis tahap pelak…

PROSEDUR PENONAKTIFAN AKUN WAJIB PAJAK ORANG PRIBADI DI BAWAH (PTKP) MELALUI …

Coretax is a digital tax administration system implemented by the Directorate General of Taxes on January 1, 2025. The integration of the National Identity Number as the Taxpayer Identification Number caused many individuals earning below the Non-Taxable Income threshold to be registered as active taxpayers, creating administrative and accounting problems at the Tax Service Office level. This f…

PROSEDUR PENCATATAN PERSEDIAAN ATK PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMB…

Persediaan Alat Tulis Kantor (ATK) merupakan bagian dari Barang Milik Negara (BMN) yang penting dalam menunjang kelancaran operasional instansi pemerintah. Laporan akhir ini bertujuan untuk mendeskripsikan dan menganalisis prosedur pencatatan persediaan ATK pada KPP Pratama Palembang Ilir Barat. Hasil pengamatan menunjukan bahwa terdapat empat tahapan yaitu; (1) Tahap Penerimaan, (2) Tahap Peny…

PROSEDUR PENERBITAN SURAT TAGIHAN PAJAK TERHADAP WAJIB PAJAK DI KPP PRATAMA I…

This final report was prepared based on the results of an internship program conducted at the Tax Service Office (KPP) Pratama Ilir Barat I Palembang, focusing on the procedure for issuing Tax Collection Letters (Surat Tagihan Pajak/STP) to taxpayers. The purpose of this report is to describe the procedures for issuing STP, identify the implementation of the Coretax system in the issuance proce…