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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN…
This research aims to analyze the effect of profitabilitas, leverage, and company size on tax avoidance. The population used in this study are property and real estate sector companies listed on the Indonesia Stock Exchange from 2020- 2023. The number of samples was 108 samples determined based on the purposive sampling method. The data analysis technique used is multiple linear regression anal…
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- xviii, 81 hlm.; ilus.; tab.; 29 cm.
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- T1709592025
PENGARUH E-BUDGETING, AKSESIBILITAS DAN SISTEM INFORMASI AKUNTANSI TERHADAP A…
This research aims to examine the effect of E-Budgeting, Accessibility and Accounting Information Systems on Regional Financial Management Accountability with the Internal Control System as a Moderating Variable in the Palembang City Regional Government. This study uses primary data with data collection techniques in the form of questionnaires. The population used in this study was the Palemban…
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- xxi, 91 hlm.; ilus.; tab.; 29 cm.
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- T1711892025
PENGARUH ASIMETRI INFORMASI, STRUKTUR MODAL, ARUS KAS BEBAS, DAN ARUS KAS OPE…
This study aims to examine the effect of information asymmetry, capital structure, free cash flow, and operating cash flow on earnings management, as well as to test the differences in the independent and dependent variables during and after the COVID-19 pandemic. The research object consists of non-financial sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using a pur…
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- xvii, 113hlm.; ilus.; tab.; 29 cm
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- T1682422025
ANALYZING FRAUD DETECTION OF FINANCIAL STATEMENTS USING FRAUD HEPTAGON MODEL:…
This study aims to examine the influence of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession on fraudulent of financial statements in Indonesian non-financial corporates. The method conducted in this research is quantitative method. The population of the research consists of Indonesian non-financial corporates in 2020-2022. The sample in this study was take…
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- xviii, 122 hlm.; ilus.; tab.; 29 cm.
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- T1650722024
RIGHT ISSUE TERHADAP REAKSI PASAR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFE…
Tujuan riset ini diperuntukkan sebagai sumber untuk mengetahui perbedaan reaksi pasar melalui security return variability dan trading volume activity sebelum dan sesudah peristiwa pengumuman right issue 2023. Penelitian ini mengambil sembilan sampel pada perusahaan yang melakukan right issue 2023 yang kemudian dianalisis dengan uji hipotesis melalui uji one way ANOVA dan dibantu dengan alat uji…
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- xviii, 99 hlm.; ilus.; tab.; 29 cm.
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- T1639092025
PENGARUH LABA AKUNTANSI, PROFITABILITAS, UKURAN PERUSAHAAN, DAN GOOD CORPORAT…
This study aims to examine the effect of accounting profit, profitability proxied by Return On Equity (ROE), company size and Good Corporate Governance (GCG) proxied by institutional ownership on Islamic stock returns. The object of this research is the Jakarta Islamic Index (JII) 2013-2022 period. Using purposive sampling method, the number of research samples was 9 companies with a total of 9…
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- xvii, 109 hlm.; ilus.; tab.; 29 cm.
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- T1630752024
PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH (DPS),KEPATUHAN SYARIAH, TERHAD…
This study aims to examine the effect of the characteristics of the Sharia Supervisory Board (SSB), including the number of members, meeting frequency, education level, and gender diversity, as well as the influence of sharia compliance on the disclosure of Islamic Social Reporting (ISR), with firm size as a moderating variable. The object of this research is Sharia Commercial Banks (SCBs) list…
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- xviii, 120 hlm.; ilus.; tab.; 29 cm.
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- T1629972024
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERH…
This study aims to determine the effect of tax knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance in Muara Enim Regency. The population in this study were individual taxpayers who reside and are domiciled in Muara Enim Regency who are registered in Muara Enim Regency KP2KP totaling 61,677. The sampling method was accidental sampling using the Macklin formula total…
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- xvi, 68 hlm.; ilus.; tab.; 29 cm.
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- T1636162024
FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI HARGA SAHAM SYARIAH SEKTOR PE…
This study aims to determine the internal and external factors that influence the Islamic share price of the agricultural sector. This type of quantitative data uses quarterly secondary data in the form of panel data from 2019 – June 2022. The sample is nine Islamic stocks in the agricultural sector selected through a purposive sampling technique. This study uses a panel data regression with …
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- xv, 85 hlm.; Ilus.; 29 cm
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- T1166592023
ANALISIS PEMAHAMAN DAN PERILAKU MAHASISWA TENTANG MAQASHID SYARIAH DAN SUSTAI…
This study aims to determine the effect of students' understanding and behavior of Maqashid Syariah and Sustainability Report on the performance of UI GreenMeric implementation at the Faculty of Economics, Universitas Sriwijaya and the Faculty of Economics and Business, UIN Raden Fatah Palembang. The data used is in the form of primary data obtained by distributing questionnaires to 100 sample …
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- xvi, 113 hlm.; ilus.; 29 cm
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- T1197202023
PENERAPAN PSAK 109 DALAM PELAPORAN KEUANGAN BADAN AMIL ZAKAT (STUDI PADA BAZN…
PSAK 109 No. 109 tentang zakat, infak/sedekah merupakan peraturan yang wajib diterapkan oleh lembaga pengelola zakatyang mendapat izin pemerintah seperti BAZNAS Kota Palembang. PSAK ini bertujuan mengatur pengakuan, pengukuran, penyajian, dan pengungkapan transaksi zakat, infak/sedekah. Dengan adanya PSAK ini diharapkan masyarakat luas dapat membaca laporan pengelola zakat dan dapat mengawasi p…
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- xvii,65 hlm.; ilus.; 29 cm
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- T1169622023
PENGARUH PENDAPATAN HALAL, ZAKAT, DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA…
The aim of this study to examine the influence of the Halal income, Zakat, and Sharia Supervisory Board on the Financial Performance of Islamic Banking in Indonesia as measured through Return on Assets (ROA) in Islamic Banking in Indonesia from 2016 – 2022. This study uses secondary data taken from annual reports and good corporate governance reports of Islamic commercial banks in Indonesia. …
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- ix, 57 hlm.; ilus.; 29 cm
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- T1183502023
PENGARUH LIABILITAS DAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS SEBELUM DAN…
This study aims to examine the effect of the current ratio, debt to asset ratio, and third party funds on the return on asset ratio before and during the Covid 19 pandemic at BUS in Indonesia and Malaysia for the 2018-2019 and 2020-2021 periods. The sampling technique used purposive sampling, namely as many as 11 Islamic banks in Indonesia and 14 Islamic banks in Malaysia. The research data ana…
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- xviii, 143 hlm.; Ilus.; 29 cm
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- T1025822023
ASPEK HARAM DAN SYUBHAT PADA SISTEM OPERASIONAL DI PERBANKAN SYARIAH (PERSEPS…
This study aims to discuss the operational system of Islamic banking in terms of the perceptions of ex-bankers of Islamic banks in Palembang City, in order to find out whether Islamic banking practices have been carried out in accordance with true Islamic sharia. This study used a qualitative method with data collection techniques through interviews and documentation and then analyzed using dat…
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- xvi, 124 hlm.; Ilus.; 21 cm
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- T1025732023
PENERAPAN AKUNTANSI ZAKAT DAN INFAK ATAU SEDEKAH BERDASARKAN PERNYATAAN STAND…
This research aims to determine the understanding of the management of the National Amil Zakat Agency (BAZNAS) in Ogan Ilir Regency regarding the implementation of PSAK No.109. The data used in this study were primary data, obtained through direct interviews with relevant parties involved in zakat, infak, or alms accounting policies, namely the Deputy Chairman 1 for Collection, Deputy Chairman …
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- xvi, 66 hlm.; Ilus.; 29 cm
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- T1156582023
PENGARUH TATA KELOLA ISLAM DAN KEPATUHAN SYARIAH DI BANK UMUM SYARIAH TAHUN 2…
Fraud is an act of deviation or omission that is deliberately carried out to trick, deceive, or manipulate a company carried out by irresponsible human resources. This study aims to examine the effect of the Board of Directors, Board of Commissioners, Sharia Supervisory Board, Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), and Zakat Performance Ratio (Z…
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- xix, 90 hlm.; Ilus.; 29 cm
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- T1198562023
PENGARUH INVESTMENT ACCOUNT HOLDER, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSA…
This study aims to examine the effect of Investment Account Holder, Liquidity, Profitability, Company Size, and Company Age on Islamic Social Reporting Disclosures of Sariah Commercial Banks in Indonesia in 2016-2020. The population in this study were all Islamic commercial banks registered with the financial services authority in 2016-2020 with a total of 14 Islamic commercial banks. The metho…
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- xx, 77 hlm.; ilus.; 29 cm
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- T782052022
PENGARUH ISLAMIC SOCIAL REPORTING, DEWAN KOMISARIS INDEPENDEN, DAN STRUKTUR M…
This study aims to examine the effect of islamic social reporting, independent board of commissioners, and capital structure on firm value with financial performance as moderating variable. This study uses a quantitative approach with secondary data types. Hypothesis testing in this study uses multiple regression analysis techniques and Moderated Regression Analysis (MRA) with analytics tools S…
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- xxii, 115 hlm.; ilus.; 29 cm
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- T906432023
PENGARUH RASIO KESEHATAN BANK, RISIKO PEMBIAYAAN DAN STRUKTUR MODAL TERHADAP …
This research aimed to find out the effect of banking health ratio, financing risk and capital structure on financial performance of sharia commercial banks in Indonesia. The population in this research are sharia commercial banks listed on Financial Services Authority (OJK) in 2016-2020 with a total of 14 sharia banks. Based on purposive sampling techniques, there are 11 sharia banks that meet…
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- xviii, 40 hlm.; ilus.; 29 cm
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- T782062022
PENGARUH ISLAMIC CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN KEUNGGULAN K…
This study aims to examine the effect of islamic corporate governance, intellectual capital, and competitive advantage on the financial performance of shari’ah bank in Indonesia during the period 2016-2020. The dependent variable in this study is financial performance as measured by return on assets (ROA). The independent variables in this study is islamic corporate governance, intellectual c…
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- xvii, 70 hlm.; ilus.; 29 cm
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- T910562023
PENGARUH MODAL KERJA, BIAYA PRODUKSI, BIAYA PROMOSI, DAN PENDAPATAN USAHA TER…
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh modal kerja, biaya produksi, biaya promosi, dan pendapatan usaha terhadap laba neto. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan perusahaan. Populasi penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 202…
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- xiv, 62 hlm.; ilus.; 29 cm
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- T1073402023
PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN BUDGET EMPHASIS…
This research aims to analyze the effect of participation budget , budget emphasis and leadership style against budgetary slack at PT Bakrie Pasaman Plantations. Study this using primary data with deployment questionnaire direct to respondent study as many as 40 individuals involved in the process of drafting budget at PT Bakrie Pasaman Plantations. Technique data analysis using test Moderated …
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- xix, 96 hlm.; ilus.; 29 cm
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- T781532022
PENGARUH AUDIT DELAY, PERGANTIAN KOMITE AUDIT, OPINI AUDIT TERHADAP AUDITOR S…
The purpose of this study is to determine empirically the effects of audit delays, audit committee changes, and audit opinions on switching auditors on companies listed on the Indonesia Stock Exchange from 2017 to 2020. This study uses a quantitative approach. The type of data used in this study is secondary data in the form of annual financial statements sourced from the official website of th…
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- xix, 56 hlm.; ilus.; 29 cm
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- T724032022
AUDIT OPERASIONAL DALAM MENILAI EFEKTIVITAS PENGELOLAAN FUNGSI SUMBER DAYA MA…
This study aims to assess the effectiveness of the human resource function at PT Sriwijaya Bangkit Energi in order to identify the shortcomings and weaknesses in the management and implementation of the human resource function so that necessary improvements can be made in the future. This study uses a qualitative descriptive approach. Interviews and questionnaires were conducted at the head of …
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- xv, 59 hlm.; ilus.; 29 cm
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- T709052022
AUDIT MANAJEMEN DI FUNGSI KEUANGAN (STUDI KASUS PADA RS. BUKIT ASAM MEDIKA DI…
Penelitian ini bertujuan untuk mengevaluasi fungsi tata kelola keuangan di Rumah Sakit Bukit Asam Medika dengan menerapkan proses simulasi audit manajemen, untuk menilai apakah fungsi keuangan instansi telah berjalan dengan efisien, efektif, dan sesuai dengan kebijakan dan standar yang telah ditetapkan oleh instansi. Sehingga, proses simulasi audit ini akan memberi jawaban apakah setiap proses …
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- xxii, 115 hlm. : ilus. ; 29 cm
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- T665652021
INTERNATIONAL FINANCIAL REPORT STANDARD (IFRS) CONVERGENCE AND ACCOUNTING QUA…
This study aims to examine about International Financial Report Standard (IFRS) convergence and accounting quality in Indonesia. The researcher uses the Go-Public Investment Company as its research object, comparing the period of 2010 - 2011 as the pre-convergence period while 2013-2014 as the post-convergence period. The measurement of accounting quality in this research will be proxy by Value…
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- xix, 87 hlm. : ilus. ; 29 cm
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- T499552021
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) MELALUI METODE PENYUSUTAN AKTIVA TE…
Penelitian ini bertujuan untuk mengetahui perencanaan pajak melalui metode penyusutan aktiva tetap untuk menghitung PPh badan pada PT. Darma Buana. Data yang dikumpulkan meliputi laporan keuangan tahun 2019-2020, serta data aktiva tetap perusahaan dengan metode penyusutannya. Hasil penelitian ini diharapkan dapat memberikan masukan pada PT. Darma Buana dalam melakukan penyusutan aset tetap seba…
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- xviii, 70 hlm. : ilus. ; 29 cm
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- T616562021
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