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PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN MODERNISASI ADMINISTRASI T…
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, their level of tax compliance remains relatively low. This study aims to analyze the effect of tax knowledge, tax sanctions, and tax administration modernization on MSME tax compliance in Palembang City. This research employs a quantitative approach using the Structural Equation Model–Partial Least Sq…
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- xix, 153 hlm.; ilus.; tab.; 29 cm.
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- T1944422026
PENGARUH LITERASI PAJAK DIGITAL, PEMAHAMAN TERKAIT PPN PERDAGANGAN MELALUI SI…
The implementation of Value Added Tax on Electronic Commerce (VAT on PMSE) in E-Commerce transactions has not yet been fully accompanied by an optimal level of consumer tax compliance. This study aims to analyze the effect of digital tax literacy, understanding of VAT on PMSE, and tax transparency on E-Commerce consumer tax compliance. The object of this study is students of Universitas Sriwija…
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- xx, 221 hlm.; ilus.; tab.; 29 cm
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- T1944432026
PENGARUH INTENSITAS ASET TETAP, LEVERAGE, DAN PAJAK TANGGUHAN TERHADAP MANAJE…
This study aims to determine the effect of fixed asset intensity, leverage, and deferred tax on tax management, proxied by the Effective Tax Rate (ETR). The population of this study are manufacturing companies in the basic chemical industry sector listed on the Indonesia Stock Exchange in 2020-2024 with a purposive sampling method. The sample size was 30 companies with a total of 150 observatio…
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- xi, 140 hlm.; ab.; 29 cm.
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- T1943922026
PROSEDUR PENERIMAAN BARANG PERSEDIAAN MATERIAL PADA PT. PLN (Persero) UP3 PAL…
This final report aims to examine the procedure for receiving material inventory goods at PT PLN (Persero) UP3 Palembang, with a focus on evaluating the accounting and operational flow at the Keramasan Warehouse, as well as identifying the inhibiting factors in the process. The research was conducted through a Field Work Practice program from January 5 to March 5, 2026. The observation results …
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- xxi, 82 hlm.; ilus.; tab.; 29 cm.
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- T2004582026
PENGARUH LITERASI KEUANGAN SYARIAH, PENGGUNAAN TEKNOLOGI INFORMASI TERKINI, D…
This study aims to analyze the influence of Islamic financial literacy, the use of the latest information technology, and a halal lifestyle on the interest in using Islamic fintech among Muslim MSMEs in South Sumatra. This study used a quantitative approach with a sample of 155 respondents. The analysis technique used was multiple linear regression with the help of SPSS version 26. The results …
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- xviii, 113 hlm.; ilus.; tab.; 29 cm
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- T1943702026
ANALISIS EFEKTIVITAS DAN EFISIENSI SISTEM PENGENDALIAN INTERNAL DALAM MENINGK…
Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas dan efisiensi sistem pengendalian internal terhadap kinerja keuangan coffee shop di Kota Palembang. Populasi penelitian ini adalah coffee shop yang beroperasi di Kota Palembang dan memiliki sistem pengendalian internal formal atau semi-formal. Sampel penelitian ditentukan dengan metode purposive sampling, dengan jumlah 30 responden …
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- xviii, 96 hlm.; ilus.; 29 cm
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- T1948062026
CEO CHARACTERISTICS DAN TAX AVOIDANCE STUDI EMPIRIS PADA PERUSAHAAN MAKANAN D…
Penelitian ini bertujuan untuk menguji pengaruh karakteristik Chief Executive Officer (CEO), yaitu CEO Tenure dan CEO Gender, terhadap praktik tax avoidance dengan ukuran perusahaan, profitabilitas dan leverage sebagai variabel kontrol yang diproksikan dengan Cash Effective Tax Rate (CETR). Objek penelitian adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia peri…
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- xv, 149 hlm.; ilus.; tab.; 29 cm.
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- T1942932026
PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHA…
Nilai perusahaan mencerminkan kemampuan perusahaan untuk menghasilkan manfaat ekonomi yang berkelanjutan. Berdasarkan teori keagenan, penelitian ini mengkaji peran tata kelola perusahaan yang baik (GCG) dan kualitas audit dalam memengaruhi nilai perusahaan, dengan penghindaran pajak sebagai variabel mediasi. Tata kelola yang efektif dan audit berkualitas tinggi diharapkan dapat mengurangi oport…
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- xvi, 108 hlm.; ilus.; 29 cm
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- T1948862026
PENGARUH ESG, LIKUIDITAS, LEVERAGE, AKTIVITAS, DAN PROFITABILITAS TERHADAP PE…
This study aims to analyze the influence of ESG, liquidity, leverage, activity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. This study used a quantitative approach with a purposive sampling method, resulting in 20 companies from 285 companies that met the research sample criteria. The data used were secondary data in th…
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- xvii, 84 hlm.; ilus.; 29 cm
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- T1920732026
UJI ANTIDIABETES FRAKSI ETANOL DAUN PALIASA (Kleinhovia hospita Linn.) PADA T…
Type 2 diabetes mellitus is a chronic metabolic disorder characterized by hyperglycemia resulting from insulin resistance and pancreatic β-cell dysfunction. Limitations of conventional therapies, which may cause adverse effects, have encouraged the development of antidiabetic agents derived from natural products. Paliasa leaves (Kleinhovia hospita Linn.) are known to contain bioactive compound…
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- xi, 83 hlm.; ilus.; 29 cm
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- T1935552026
PENGARUH CAPITAL INTENSITY, STRUKTURAL MODAL, PROFITABILITAS, DAN BEBAN OPERA…
This study aims to examine the effect of Capital Intensity, Capital Structure, Profitability, Operating Expenses on Corporate income Tax. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange during 2020-2024. By using the purposive sampling method, the sample of this study consists of 11 companies with a total of 55 observations. The independent variabl…
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- xx, 76 hlm.; ilus.; 29 cm
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- T1935992026
PENGARUH KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBI…
This study aims to examine the impact of Dividend Policy, Firm Size, and Corporate Social Responsibility on Firm Value, with Good Corporate Governance as a moderating variable. The object of this study is banking sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 12 companies with a total of 60…
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- xx, 131 hlm.; ilus.; tab.; 29 cm.
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- T2006362026
PROSEDUR PEMBAYARAN PIUTANG PELANGGAN INDIBIZ PADA PT TELKOM WITEL SUMSEL PAL…
This final report aims to identify and describe the procedures for collecting customer receivables from IndiBiz at PT Telkom Witel Sumsel Palembang. This report was prepared in recognition of the importance of managing customer receivables to support the company’s cash flow, given that the payment system used is postpaid. The method used is descriptive, employing data collection techniques su…
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- xxii, 117 hlm.; ilus.; tab.; 29 cm.
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- T2003122026
SISTEM AKUNTANSI PENAGIHAN PIUTANG PELANGGAN INDIBIZ PADA PT TELKOM INDONESIA…
This final report examines the accounting system for collecting accounts receivable from IndiBiz customers at PT Telkom Indonesia Witel Sumbagsel Palembang, which is motivated by the importance of receivables management in a postpaid payment system that carries the risk of late payments. The study applies accounting information systems theory and accounts receivable concepts as the analytical f…
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- xx, 111 hlm.; ilus.; tab.; 29 cm.
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- T2004792026
PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN K…
This study addresses the growing demand for accountability and transparency in the financial management of Puskesmas transitioning to Regional Public Service Agency (BLUD) status in Ogan Komering Ulu Regency. It examines the effect of Internal Control Systems, Information Technology Utilization, and Human Resource Competence on the Quality of Financial Statements, with Financial Literacy as a m…
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- 99 hlm.; ilus.; tab.; 29 cm
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- T1935782026
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PEMILIHAN AUDITOR (STUDI EMPIRIS …
This study aims to examine the effect of Good Corporate Governance (GCG) on auditor selection. The object of this study is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. By using the purposive sampling method, the number of samples of this study is 183 companies with the number of 549 observations. The independent variable is board structur…
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- xx, 81 hlm.; ilus.; tab.; 29 cm
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- T1938422026
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHA…
This study aims to examine the effect of Capital Structure, Liquidity, and Corporate Social Responsibility on Profitability, with Good Corporate Governance as a moderating variable. The object of this study is energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 49 companies with a total o…
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- xix, 83 hlm.; ilus.; 29 cm
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- T1936252026
PENGARUH STRUKTUR MODAL, KEUANGAN KEBERLANJUTAN, DAN ISLAMIC SOCIAL REPORTING…
This study aims to analyze the effect of Capital Structure, Sustainable Finance, and Islamic Social Reporting (ISR) on Financial Performance proxied by Return on Equity (ROE) in Islamic Commercial Banks during the 2021–2024 period, as well as to examine the role of Islamic Corporate Governance (ICG) as a moderating variable. This research employs a quantitative approach using secondary data o…
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- xvi, 158 hlm.; ilus.; tab.; 29 cm.
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- T1941532026
PENGARUH INTELLECTUAL CAPITAL, DEBT TO ASSETS RATIO, DAN ISLAMIC SOCIAL REPOR…
This study aims to analyze the effect of Intellectual Capital, Debt to Assets Ratio, and Islamic Social Reporting on the financial performance of companies in the consumer goods industry sector, specifically the food and beverage subsector, listed on the Indonesia Sharia Stock Index (ISSI) during the 2021–2024 period, as well as to examine the role of Islamic Corporate Governance as a moderat…
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- xviii, 113 hlm.; ilus.; tab.; 29 cm
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- T1941542026
PENGARUH DEWAN KOMISARIS, PROFITABILITAS, DEBT TO ASSET RATIO, DAN UKURAN PER…
The objective of this study is to examine the effect of the board of commissioners, profitability, debt to asset ratio, and company size on audit fees in food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample was selected using a purposive sampling technique, resulting in 93 samples, with secondary data in the form of annual financial report…
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- xviii, 178 hlm.; ilus.; tab.; 29 cm.
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- T1940982026
PENGARUH MANAGERIAL ABILITY DAN MANAGERIAL OVERCONFIDENCE TERHADAP PENGHINDAR…
This study aims to examine the influence of managerial ability and managerial overconfidence on tax avoidance with sustainability performance as a moderating variable. The research subjects are non-financial companies listed on the Indonesia Stock Exchange from 2019 to 2024. This study uses a quantitative approach with secondary data. The data was collected through purposive sampling obtained f…
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- xviii, 110 hlm.; ilus.; 29 cm
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- T1934502026
PENGARUH FINANCIAL DISTRESS, UMUR PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN …
This study aims to examine the effect of financial distress, firm age, and the independent board of commissioners on audit delay. The study is grounded in agency theory and signaling theory. Secondary data were obtained from annual reports and financial statements of companies listed in the LQ45 index on the Indonesia Stock Exchange during 2021-2024. The population consists of all LQ45 companie…
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- 25 hlm.; ilus.; tab.; 29 cm.
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- T1941122026
PENGARUH FINANCIAL DISTRESS, KUALITAS AUDIT DAN OPINI AUDIT TAHUN SEBELUMNYA …
This study aims to analyze the effect of financial distress, audit quality, and prior year audit opinion on going concern audit opinion. The object of this research is infrastructure companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Using the purposive sampling method, this study obtained 48 companies with a total of 144 observations. The independent variables in t…
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- xviii, 100 hlm.; ilus.; 29 cm
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- T1933152026
PENGARUH PENGUNGKAPAN TRANSFORMASI DIGITAL DAN ENVIRONMENTAL, SOCIAL, AND GOV…
Advancements in technology and the increasing emphasis on sustainability have prompted firms to enhance transparency in disclosing digital transformation initiatives and Environmental, Social, and Governance (ESG) practices, particularly in relation to the financial audit process. This study investigates the effect of digital transformation disclosure and ESG disclosure on audit delay among com…
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- xvi, 66 hlm.; ilus.; tab.; 29 cm
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- T1934212026
PENGARUH FINANCIAL DISTRESS DAN PRUDENCE ACCOUNTING TERHADAP MANAJEMEN LABA D…
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh financial distress dan prudence accounting terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 hingga 2024. Populasi dalam penelitian ini adalah seluruh perusahaan sektor consumer cyclicals yang terdaftar di…
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- xvi, 131 hlm.; ilus.; tab.; 29 cm.
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- T1939092026
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN CSR TERHADAP MANAJEMEN…
Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, dan Corporate Social Responsibility (CSR) terhadap manajemen laba para perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021-2023. Populasi penelitian mencakup 108 perusahaan. Teknik pemilihan sampel yang digunakan adalah metode purposive sampling yang menghasilkan …
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- xviii, 86 hlm.; ilus.; 29 cm
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- T1926152025
PENGARUH KOMITE AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK, OPINI AUDIT DAN UKURAN…
This study aims to examine the effect of audit committee, public accounting firm reputation, audit opinion, and firm size on audit report lag in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study employs a purposive sampling method with a total sample of 108 companies and uses secondary data in the form of annual financial statements o…
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- xviii, 99 hlm.; ilus.; 29 cm
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- T1933092026
IMPLEMENTASI SISTEM AKUNTANSI PADA BELANJA DINAS KEHUTANAN SUMATERA SELATAN
Regional financial management demands transparency, accountability, and administrative order. This report was prepared to understand the financial administration flow in the South Sumatra Provincial Forestry Service based on the author's internship experience in the Finance Subdivision in February–March 2025. The discussion focuses on the implementation of the expenditure accounting system, b…
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- xiii, 40 hlm.; ilus.; 29 cm
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- T1931962025
PENGARUH ARTIFICIAL INTELLIGENCE TERHADAP INDIKASI MANIPULASI LABA PADA PERUS…
This study aims to examine the effect of Artificial Intelligence from the perspective of the Fraud Diamond Theory, comprising pressure, opportunity, rationalization, capability, and technical opacity on indications of earnings manipulation in technology companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The research sample was determined using a purposive sampling m…
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- xvii, 98 hlm.; ilus.; 29 cm
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- T1931382026
DETERMINASI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS DI BUR…
This study aims to examine the effect of firm operational complexity, auditor specialization, and profitability on audit report lag using a quantitative approach and secondary data obtained from audited annual reports. The population consists of all consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The sample includes 83 companies selected t…
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- xviii, 121 hlm.; ilus.; tab.; 29 cm.
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- T1931502026
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