PENGAWASAN DANA DESA OLEH INSPEKTORAT KABUPATEN/KOTA DALAM RANGKA AKUNTABILIT…

Penelitian ini menganalisis pengawasan dana desa oleh inspektorat kabupaten/kota dalam mewujudkan akuntabilitas keuangan desa. Meskipun telah diatur secara normatif, pelaksanaannya belum optimal akibat keterbatasan sumber daya, pendekatan reaktif, dan lemahnya pengawasan. Penelitian ini bertujuan mengkaji peran serta penerapan pengawasan inspektorat dalam memastikan akuntabilitas pengelolaan ke…

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…

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…

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…

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…

PROSEDUR VERIFIKASI INVOICE PIHAK KETIGA PADA DIVISI KEUANGAN PT PERTAMINA HU…

ABSTRAK Penelitian ini bertujuan untuk menganalisis prosedur verifikasi invoice pihak ketiga pada Divisi Keuangan PT Pertamina Hulu Rokan Regional 1 Zona 4 serta kesesuaiannya dengan Standar Operasional Prosedur (SOP) dan pengendalian internal. Permasalahan yang dikaji meliputi ketidaksesuaian dokumen, keterlambatan verifikasi, dan risiko kesalahan pembayaran. Metode yang digunakan adalah kuali…

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…

STATUS BARANG BUKTI TERHADAP PERKARA TINDAK PIDANA PENCUCIAN UANG YANG TERDAK…

Ketidakjelasan status barang bukti dalam perkara Tindak Pidana Pencucian Uang (TPPU) saat terdakwa meninggal dunia pada tahap penuntutan sering menjadi persoalan. Masalah kepastian hukum serta potensi pelanggaran hak konstitusional. Penghentian penuntutan melalui Surat Ketetapan Penghentian Penuntutan (SKP2) secara formil tidak secara otomatis menetapkan status hukum barang bukti yang disita, s…

RANCANG BANGUN APLIKASI KEUANGAN BERBASIS WEB PADA KLINIK SU'ADAH

Su’adah Clinic is a healthcare facility located in Jakabaring, Palembang, which already utilizes a medical application for recording patient costs in its daily operations. However, the application does not cover comprehensive financial management as operational expenses and employee payroll remain separate. To resolve this issue, this study aims to build an integrated web-based financial appl…

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…

PERAN KOORDINASI FISKAL–MONETER DAN KETIDAKPASTIAN KEBIJAKAN EKONOMI TERHAD…

Gejolak ekonomi global dan meningkatnya ketidakpastian kebijakan menimbulkan tantangan terhadap kredit perbankan, khususnya di negara high income. Penelitian ini bertujuan menganalisis pengaruh kebijakan fiskal, kebijakan moneter, dan ketidakpastian kebijakan ekonomi terhadap kredit perbankan pada enam negara high income selama periode 2005–2024. Data yang digunakan merupakan data sekunder ya…

SUSTAINABILITY PERFORMANCE DAN FINANCIAL PERFORMANCE TERHADAP NILAI PERUSAHAA…

This study aims to analyze the influence of the Environmental, Social, and Governance (ESG) Score and financial performance, proxied by Return on Investment (ROI), Working Capital to Total Assets (WCTA), and Debt to Asset Ratio (DAR), on firm value, measured using Market Capitalization, Tobin's Q, and Price to Book Value (PBV), in non-financial companies in ASEAN countries. This study also incl…

PEMBATASAN KEWENANGAN BADAN PEMERIKSA KEUANGAN DALAM PEMERIKSAAN PENGELOLAAN …

Skripsi ini berjudul “Pembatasan Kewenangan Badan Pemeriksa Keuangan dalam Pemeriksaan Pengelolaan Keuangan Badan Usaha Milik Negara.” Badan Pemeriksa Keuangan (BPK) sebagai lembaga negara yang memiliki kewenangan konstitusional memeriksa pengelolaan dan tanggung jawab keuangan negara, dihadapkan pada persoalan batas kewenangan pemeriksaan terhadap Badan Usaha Milik Negara (BUMN) yang kekay…

HUKUM TATA RUANG dalam konsep kebijakan otonomi daerah

Edition

-

ISBN/ISSN

978-602-8023-03-0

Collation

266 hlm. ; 24 cm.

Series Title

-

Call Number

729.240 26 Rid h

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…

EKONOMI BERKELANJUTAN MEMODERASI KUALITAS TATA KELOLA DAN PENERIMAAN PAJAK DI…

The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism th…

PENGEMBANGAN MODEL PENGUKURAN GOOD CORPORATE GOVERNANCE (GCG) BADAN USAHA MIL…

This study aims to develop a measurement model for the implementation of Good Corporate Governance (GCG) in Regionally-Owned Enterprises (BUMD). Compared to the implementation of GCG in State-Owned Enterprises (SOEs) in Indonesia, the implementation of GCG in BUMDs is considered to be suboptimal. The rapid development of GCG implementation in SOEs has not been followed by regional government-ow…

FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMPLEKSITAS AKUNTA…

ABSTRACT Fraud Hexagon on Financial Statement Fraud with Accounting Complexity as a Moderating Variable in Financial Sector Companies Financial statement fraud is a form of fraud that has a significant impact on corporate sustainability and public trust, particularly in the financial sector. This study aims to analyze the influence of the six elements of the Fraud Hexagonpressure, opportunity, …

PENGARUH KEPEMILIKAN INVESTOR ASING TERHADAP KUALITAS AUDIT DENGAN CSR SEBAGA…

This study aims to examine the effect of foreign investor ownership on audit quality with Corporate Social Responsibility (CSR) as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 81 observations selected using a purposive sampling method, based on secondary data obtained from companies’ sustainability repo…

DAMPAK KERAGAMAN INDUSTRI AUDITOR PADA KUALITAS AUDIT DENGAN KOMPLEKSITAS KLI…

Auditor industry diversification reflects the breadth of auditors’ experience in handling clients across various industry sectors, which is believed to enhance cognitive flexibility and the quality of audit decision-making. This study aims to analyze the effect of auditor industry diversification on audit quality and examine the moderating role of client complexity, based on Behavioral Decisi…

PENGARUH INVESTMENT OPPORTUNITY SET, INTELLECTUAL CAPITAL, DAN CASH HOLDING T…

This study aims to analyze the influence of investment opportunity set, intellectual capital, and cash holding on company value in food and beverage subsector companies in Indonesia, Malaysia, and Singapore. The study employs a quantitative research approach using secondary data. The research sample consists of 122 companies selected through purposive sampling. Data were analyzed using panel da…

PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN DAN KEPUTUSAN PENDANAAN TERHA…

This study aims to analyze and examine the effect of investment decisions, dividend policies, and financing decisions on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. The population in this study consisted of 228 manufacturing companies, with a sampling technique using purposive sampling, resulting in 38 sample companies wit…

KONSEP PENYERTAAN DALAM TINDAK PIDANA PENCUCIAN UANG PASIF

Penerapan ajaran penyertaan (deelneming) dalam sistem hukum pidana secara formal diatur dalam Pasal 55 dan 56 KUHP, delik pencucian uang pasif dalam pasal 5 UU TPPU menyisakan kekosongan dalam hal pengklasifikasian peran pelaku pasif sebagai bentuk penyertaan. Ajaran Penyertaan harus menjadi pedoman yang digunakan bagi semua jenis perbuatan pidana yang dilakukan secara bersama-sama baik yang di…

ekonomi moneter : TEORI, MASALAH DAN KEBIJAKSANAAN

Edition

2, 3

ISBN/ISSN

979-587-025-4

Collation

xviii, 218 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

332 Ros e

DETERMINASI STABILITAS SISTEM PERBANKAN ASEAN; ANALISIS REGRESI PANEL TERHADA…

This study aims to analyze the determinants of banking system stability in ASEAN countries using a microprudential approach. Banking stability is proxied by two indicators: the Z-Score representing the probability of bank insolvency, and Non-Performing Loans (NPL), representing credit risk. The analysis employs panel data regression with a Fixed Effect model on 438 commercial banks from six ASE…

PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI…

This study aims to analyze the effect of Capital Structure (DER), Profitability (ROA), and Company Size on Company Value (PBV) in the energy industry sector listed on the Indonesia Stock Exchange from 2020 to 2024. The analysis technique used panel data analysis with the help of STATA 17 software and a sample of 47 companies in the energy industry sector. The results show that Profitability (RO…

PENERBITAN SUKUK HIJAU DAN PAJAK BANGUNAN TERHADAP PEMBANGUNAN INFRASTRUKTUR …

Penelitian ini bertujuan untuk menganalisis pengaruh sukuk hijau dan pajak bangunan terhadap pembangunan infrastruktur di Indonesia. Penelitian ini menggunakan data sekunder berupa data time series periode 2018–2022 yang diperoleh dari Badan Pusat Statistik (BPS) dan Laporan Perkembangan Keuangan Syariah. Metode analisis yang digunakan adalah regresi linier berganda dengan pendekatan Ordinary…

PENGARUH LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN: STUDI EMPIRIS PADA …

This study aims to analyze the effect of sustainability reporting practices on financial performance among financial sector companies in Southeast Asia during the 2021–2023 period. Sustainability issues have become a major focus in the financial sector due to its strategic role in allocating capital for sustainable economic activities. Using a quantitative approach, this study examines 73 com…

PENGARUH SKEPTISISME PROFESIONAL, TEKANAN WAKTU, BEBAN KERJA, TERHADAP KEMAMP…

Penelitian ini bertujuan untuk menganalisis pengaruh skeptisisme profesional, tekanan waktu, dan beban kerja terhadap kemampuan auditor dalam mendeteksi kecurangan pada Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Pengumpulan data dilakukan menggunakan kuesioner yang dibagikan kepada …

PENERAPAN ASAS-ASAS KEUANGAN NEGARA SEBAGAI BEST PRACTICES DALAM MENJAGA KEUT…

Pengelolaan keuangan negara harus didasarkan pada asas-asas keuangan negara. Penelitian ini berjudul “Penerapan Asas-Asas Keuangan Negara Sebagai Best Practices Dalam Menjaga Keutuhan Keuangan Negara”. Permasalahan yang dibahas dalam skripsi ini adalah bagaimana penerapan asas-asas keuangan negara sebagai best practices dalam peraturan perundang-undangan dalam menjaga keutuhan keuangan nega…