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Peran Kepemilikan Institusional Sebagai Pemoderasi Pada Determinan Fraudulent Financial Statement: Analisis Fraud Diamond Model
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study employs a fraud diamond model analysis that consists of four factors: pressure, opportunity, rationalization, and capability to examine and analyze those effects on fraudulent financial statements, with institutional ownership as a moderating variable. Purposive sampling was used to choose the study`s sample, which consists of state-owned enterprises (BUMN) that meet the requirements. Regression analysis was employed as an analytical method using a quantitative approach, and this stud...
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Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Daerah Dengan Good Governance Sebagai Variabel Intervening
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
The aim of this research is to determine the mediating influence of good governance on the influence of the implementation of public sector accounting and internal supervision on the performance of local government agencies. The author conducted research at RSUD R. Syamsudin, S.H. Sukabumi City, which is located on Jalan Hospital No.1, Cikole, Kec. Cikole, Sukabumi City, West Java Province. The research results concluded that: (1) The application of public sector accounting has an effect on good...
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Pasar Modal Dan Pengaruhnya Terhadap Perekonomian Di Indonesia
Dewi Lubis, Putri Kemala
; Br Silalahi, Hanna Hotmian
; Fitria Sinaga, Anisa
; Nidia Sapma, Putri
; Sitio, Veranita
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
The capital market is a financial instrument that plays an important role in supporting and disrupting economic progress in a country. This research aims to find out how much influence the capital market has in advancing the economy in Indonesia and what challenges and obstacles are experienced in its implications. The research method used is a qualitative research method using a literature study approach. An overview of several relevant articles from the Sinta indexed journal shows that the cap...
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Penerapan ISAK 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Pada Yayasan Panti Asuhan Yatim Piatu Assalafiyah
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
Noen-proefit oerganizatioens are oerganizatioens that doe noet have the aim oef making a proefit, but instead foecus oen service and suppoerting noen-coemmercial public interests. Which noen-proefit oerganizatioens include religioeus oerganizatioens, schoeoels, hoespitals, coemmunity oerganizatioens. Financial Accoeunting Standards Noe. 35 (ISAK 35) is an accoeunting standard that is impoertant foer ensuring coensistency in financial repoerting, which coensists oef several financial repoert coem...
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Analisis Penerapan Sistem Informasi Akuntansi Dalam Menunjang Efektivitas Pengendalian Internal Pemberian Kredit Pada Bank Pembangunan Daerah Jawa Barat Dan Banten, Tbk KCP Jampang Kulon
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study aims to find out 1) know the application of accounting information systems, 2) know the application of accounting information systems for lending 3) know the application of effective internal control systems at PT. Regional Development Bank of West Java and Banten, Tbk KCP Jampang Kulon. The type of research used is a descriptive qualitative method, where this research data is obtained from direct observation and interviews with Bank BJB and obtained from documents related to this stu...
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Syntactic Analysis of the Noun Phrases in Justin Bieber’s Song Lyrics
RADIANT: Journal of Applied, Social, and Education Studies
Vol 5
, No 1
(2024)
This thesis showed the syntactic analysis of the noun phrases used in Justin Bieber’s song lyrics. The objectives of the study are: (1) to find out the noun phrases in Justin’s selected song lyrics. (2) to find out the most dominant noun phrases among Justin’s selected song lyrics. It was a qualitative descriptive research with Labelled Bracketing by Lesley Milroy as its approaches. The writer used 3 data of song lyrics then classified, analyzed and counted the data. The result of this study sho...
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Design of Web-Based Customer Savings Data Information System at Sumber Rejeki Jaya Abadi Cooperative Klaten: Perancangan Sistem Informasi Data Tabungan Nasabah Berbasis Web Di Koperasi Sumber Rejeki Jaya Abadi Klaten
RADIANT: Journal of Applied, Social, and Education Studies
Vol 5
, No 1
(2024)
Koperasi Sumber Rejeki Jaya Abadi is a business entity engaged in financial savings and loans in Klaten Regency. Customers in the cooperative are required to have savings and before applying for loans, they must conduct deposit transactions and maintain a savings account.The cooperative faces issues with manual recording of customer savings transactions, where data is recorded using physical books. This manual process leads to inconsistent data and inefficiency in managing customer savings trans...
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Satria Honor Payment System at Anteraja of Madegondo Sukoharjo Office: Sistem Pembayaran Honor Satria di Kantor Anteraja Madegondo Sukoharjo
RADIANT: Journal of Applied, Social, and Education Studies
Vol 5
, No 1
(2024)
The Satria Honor Payment System at the Anteraja Madegondo Office is an information system that provides data on payment of honorariums for knights or couriers per month in the Madegondo Sukoharjo area. The author in conducting research found a problem, namely that there was no system for paying honorariums for knights at the Anteraja Madegondo office, there was still using a manual system, namely by recording the number of packages sent by knights every day on paper and then these records were c...
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Information System for the Inventory of Census Needs at the Central Statistics Agency of Sragen Regency: Sistem Informasi Inventaris Keperluan Sensus Badan Pusat Statistik Kabupaten Sragen
RADIANT: Journal of Applied, Social, and Education Studies
Vol 5
, No 1
(2024)
The inventory system is a system used to input inventory data into a database to avoid errors in entering, retrieving, and losing inventory data. The limitation of manual inventory recording for census purposes at the Central Statistics Agency (Badan Pusat Statistik) in Sragen Regency causes a relatively long reporting time for inventory and the possibility of errors in data collection. To support the performance of employees, a computerized system is needed as a tool for employees to carry out...
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Web-Based Community Data Collection Information System at the Central Statistics Agency of Sragen Regency: Sistem Informasi Pengumpulan Data Masyarakat Berbasis Web di Badan Pusat Statistik Kabupaten Sragen
RADIANT: Journal of Applied, Social, and Education Studies
Vol 5
, No 1
(2024)
The community data collection information system is a technological solution designed to efficiently collect, manage, and analyze information from various layers of the community. The main objective of this system is to support data-driven decision-making by facilitating the collection of accurate, fast, and measurable information. The limitation of manual community data collection at the Central Statistics Agency (Badan Pusat Statistik) in Sragen Regency has led to data damage, loss of data, an...
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