PROSEDUR PENGAKUAN PENDAPATAN TOL BERDASARKAN VOLUME LALU LINTAS DAN TARIF TO…

This final report addresses the topic of the Toll Revenue Recognition Procedure Based on Traffic Volume and Toll Tariff at PT Jasamarga Tollroad Operator, specifically focusing on the Kayuagung – Palembang toll road. The primary objective of this study is to examine the revenue formation process at PT Jasamarga Tollroad Operator and evaluate its compliance with applicable accounting standards…

SISTEM PENCATATAN PENDAPATAN BERDASARKAN VOLUME LALU LINTAS PADA BAGIAN TRANS…

Laporan ini bertujuan untuk mengembangkan dan menganalisis Sistem Pencatatan Pendapatan Berdasarkan Volume Lalu Lintas Pada Bagian Transaksi PT Waskita Sriwijaya Tol. Dalam menghadapi meningkatnya jumlah kendaraan yang melintas, perusahaan telah melaksanakan prosedur pencatatan pendapatan dengan baik, yang berkontribusi pada pengelolaan pendapatan yang efektif. Laporan ini bertujuan untuk menga…

PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO EQUITY RATIO DAN FIRM S…

Penelitian yang dilakukan memiliki tujuan untuk mengetahui pengaruh current ratio, total asset turnover, debt to equity ratio dan firm size terhadap kinerja keuangan pada perusahaan sektor consumer non cyclicals yang terdaftar di bursa efek indonesia pada periode tahun 2021 hingga 2024. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan sektor consumer non cyclicals yang terd…

Akuntansi Pemerintahan

Edition

-

ISBN/ISSN

978-979-691-441-8

Collation

348 hlm.; 24 cm

Series Title

-

Call Number

657.835 Nor a

PERNYATAAN STANDAR AKUNTANSI KEUANGAN : AKUNTANSI PERUBAHAN EKUITAS ANAK PERU…

Edition

-

ISBN/ISSN

979-9020-10-7

Collation

28 hlm. ; 21 cm

Series Title

PSAK No. 40, 8 Desember 1997

Call Number

657.867 Per p

PROSEDUR PENCATATAN PENGELUARAN KAS INTERNAL & EKSTERNAL PADA PERUMDA TIRTA M…

In everyday life, people really need clean water that can be used for its use. Considering the important role of clean water in individual lives, the Palembang regional government formed the Tirta Musi drinking water organization which participates in clean water management and clean water circulation for the local area with the full aim of working on individual government assistance in the cit…

MEKANISME PEMBERIAN NOMINAL VOUCHER DALAM HAL PEMBAYARAN DAN PENGELUARAN KAS …

This final report discusses the cash management mechanism at Perumda Tirta Musi Palembang, including the voucher submission process, check making, recording expenses, inputting payments into the system, and compiling cash reports. The cash flow report is the focus because of the importance of cash in reflecting the company's liquidity and operational efficiency. This writing aims to determine t…

SISTEM PENCATATAN DAN PERHITUNGAN PENYUSUTAN ASET TETAP BERBASIS APLIKASI PAD…

This final report discusses the application-based fixed asset recording and depreciation calculation system at Perumda Tirta Musi Palembang Company. The processes studied include recording fixed assets, calculating depreciation using the straight-line method, and using applications to support efficiency and accuracy of recording. The purpose of this paper is to determine the extent to which the…

PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TER…

This research aims to empirically test the influence of institutional ownership, independent commissioners, profitability and company size on Corporate Social Responsibility (CSR) disclosure in manufacturing companies in the basic industrial and chemical sectors listed on the BEI for the period 2020 - 2022. Based on the purposive sampling method, a sample was produced. a total of 35 companies w…

ACCURATE: Sistem Informasi Akuntansi Perusahaan

Edition

-

ISBN/ISSN

979-759-041-0

Collation

xiv, 366 hlm. ; 22 cm

Series Title

-

Call Number

657.0285 Mah a

PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP NILAI …

This research aims to empirically test the influence on environmental disclosure, social disclosure, and governance disclosure on company value. The type of data used in this research is secondary data obtained from the Indonesian Stock Exchange. The method used in this research is quantitive. The population in this study were companies in the health sector, an the sampling technique used purpo…

PENGARUH GOOD CORPORATE GOVERNANCE DAN RISIKO KEUANGAN TERHADAP NILAI PERUSAH…

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance dan Risiko Keuangan terhadap Nilai Perusahan. Objek penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indenesia tahun 2018-2022. Jumlah sampel penelitian adalah 21 perusahaan dengan total 93 observasi. Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder. Analisis…

PENGARUH KARAKTERISTIK CEO TERHADAP KINERJA PERUSAHAAN DENGAN MANAJEMEN LABA …

This research aims to examine the influence of CEO characteristics on company perjurmunce und us consistency with Keul Eurnings Munugement (REM) practices as a moderating variable. The study adopts a quantitative paradigm by processing secondary data. The population comprises transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample size …

PENGARUH STOCK SPLIT, RIGHT ISSUE, DAN DIVIDEN SAHAM TERHADAP REAKSI PASAR DI…

Penelitian ini bertujuan untuk mengetahui pengaruh stock split, right issue, dan dividen saham terhadap reaksi pasar di perusahaan bursa efek indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling didapatkan 81 perusahaan yang memenuhi kriteria dengan tahun pengamatan selama 5 tahun. Metode analisis yang digunakan ad…

PENGARUH ARUS KAS OPERASI, PERSISTENSI LABA, DAN FINANCIAL DISTRESS TERHADAP …

This study aims to examine the effect of operating cash flow, earnings persistence, and financial distress on accounting conservatism. This research uses a quantitative approach. The sample in this study were 21 companies in the Transportation and Logistics sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses a sampling method, namely purposive sampling. This resear…

PENGARUH AGENCY COST, INTELLECTUAL CAPITAL, KEPEMILIKAN MANAJERIAL, DAN KEPEM…

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh agency cost, intellectual capital, kepemilikan manajerial dan kepemilikan institusional terhadap nilai Perusahaan dengan kinerja keuangan sebagai variabel moderasi. Populasi pada penelitian ini adalah Perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Penelitian ini merupakan penelitian kuantita…

PENGARUH DESENTRALISASI DAN KETIDAKPASTIAN TUGAS TERHADAP KINERJA MANAJERIAL …

This research aims to determine decentralization, the influence of task uncertainty on managerial performance, and the management accounting system influencing the relationship between decentralization on managerial performance and the management accounting system influencing task uncertainty on managerial performance. The type of data used in this research is primary data obtained manually. di…

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) MENGGUNAKAN GLOBAL REPORTI…

This research aims to examine the effect of financial performance as proxied by FDR, ROA, and CAR on company value with CSR disclosure using GRI and ISR as moderating variables. This research uses a quantitative approach with the type of data in the form of secondary data. Hypothesis testing in the research used multiple linear analysis techniques and Moderated Regression Analysis (MRA) with SP…

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN …

This study aims to test and analyze the effect of profitability, debt policy, dividend policy, investment decisions, company size and liquidity on firm value. The research method uses quantitative methods with secondary data. The research sample was 10 companies obtained through purposive sampling technique. The data analysis technique uses multiple linear regression tests using SPSS 25. The re…

PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, DAN CORPORATE SOCIAL RE…

This research aims to empirically examine whether Green Accounting, Environmental Performance, and Corporate Social Responsibility (CSR) have a significant influence on Profitability in Healthcare Companies. The underlying theories for this research consist of two theories, namely Legitimacy Theory and Stakeholder Theory. The data used in this study are secondary data sourced from the Indonesia…

PENGARUH PENERAPAN RASIO KEUANGAN DAN GREEN ACCOUNTING TERHADAP KINERJA KEUAN…

Manufacturing companies as the most strategic land to get high returns in investing (Ministry of Industry, 2021). Investment in manufacturing companies has the potential to provide stable and long-term returns, because until now manufacturing companies are still the winners from their contribution to GDP in Indonesia (Marwah, 2023). This study aints to determine and analyze the effect of financ…

PENGARUH ISLAMIC CORPORATE GOVERNANCE,PROFITABILITAS, LEVERAGE DAN UKURAN PER…

This study aims to examine the effect of Islamic corporate governance, profitability, leverage and company size with sustainability reporting in Indonesian Sharia General Banks for the period 2017-2021. This study uses secondary data taken from the annual report and sustainability report from Sharia General Banks in Indonesian. The sampling technique in this study used a purposive sampling tech…

PENGARUH ISLAMIC CORPORATE GOVERNANCE (ICG) DAN ISLAMIC CORPORATE SOCIAL RESP…

This study aims to determine the influence of Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) on company reputation with financial performance as an intervening variable. The magnitude of ICG and ICSR disclosure is measured from the disclosure scores prepared under IFSB, AAOIFI, and relevant prior research standards. Company reputation is measured by the ra…

PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN PROFITABILITAS, TERHADAP…

This research aims to determine the influence of Capital Structure, Company Growth and Profitability on Company Value in Properties and Real Estate companies. This research was conducted using a purposive sampling method with the aim of obtaining a representative sample according to the specified criteria. The number of samples obtained was 29 companies for the 2020-2021 period. The method used…

PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NI…

This research aims to determine the influence of capital structure, dividend policy, investment decisions and company size on company value. The sample in this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used was purposive sampling. By using several predetermined criteria, this research used a sample of 28 manufacturin…

PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN…

This study aims to examine and analyze the direct and indirect effect of profitability, liquidity, asset structure, and sales growth on firm value with capital structure as a mediating variable. The population of this study consists of 22 Food and Beverages sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This research is used with a quantitative approach …

PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PE…

This research aims to know whether factors such as intellectual capital, managerial ownership, institutional ownership, independent commissioners, and audit committees can influence company value. This research uses a quantitative approach with the research object being companies in the LQ45 Index that joined from 2018 - 2022. The data collection technique used is documentation. The data used i…

PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PERBAN…

This study aims to examine the effect of good corporate governance on firm value. The independent variable in this study is good corporate governance which is proxied using the variables of institutional ownership, managerial ownership, board of directors, independent board of commissioners, and audit committee while the dependent variable is firm value. Firm value is measured using price to bo…

PENGARUH TEKANAN STAKEHOLDER DAN CORPORATE GOVERNANCE TERHADAP TRANSPARANSI S…

This study aim to examine the effect of stakeholder pressure and corporate governance on the transparency of sustainability report in manufacturing companies listed in Indonesia Stock Exchange on 2017-2021. The data type in this research was secondary data which was the annual report and sustainability report from the company website or IDX website. The sample was taken by using purposive sampl…

PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS, DAN STRATEGI BISNIS TERHADAP INT…

The Study aim to examine the effect of company size, board of commissioners, business strategies on internet financial reporting. The data type in this research was secondary data which was the annual report from the company website. The population in this study was basic materials sector listed in Indonesian Stock Exchange on 2020-2021. The sample was taken by purposive sampling method with to…