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Pengaruh Diamond Theory Terhadap Fraudulent Financial Statements Dengan Komisaris Independen Sebagai Variabel Pemoderasi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This research uses a fraud diamond model analysis which consists of four factors, namely pressure, opportunity, rationalization, and cability, aiming to test and analyze the influence of pressure, opportunity, rationalization, cability on Fraudulent Financial Statements with the Independent Commissioner as a moderating variable. The sample for this research was selected using purposive sampling, namely BUMN companies for the 2019-2022 period that met the criteria. Using a quantitative analysis a...
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Dampak Dinamika Inflasi Dan Ukuran Perusahaan Terhadap Tingkat Penghindaran Pajak Pada 11 Sektor Industri Yang Listing Di Bursa Efek Indonesia (BEI) Pada Tahun (2019-2022)
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study aims to determine the effect of inflation rate and company size on the level of tax avoidance. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling technique was purposive sampling method. Data analysis using SEM-PLS with the help of SmartPLS4 analysis tool. Based on the results of the study, it can be concluded that the inflation rate has no effect on the level of tax avoidance, company size affects the level of tax avoida...
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Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan: Efek Moderasi Profitabilitas
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study aims to explore the impact of Good Corporate Governance (GCG) mechanisms involving the audit committee, independent board of commissioners, and institutional ownership on firm value proxied by PBV with profitability proxied by ROA as a moderating variable. This research focuses on property and real estate sector companies during 2020-2022 and sampling was carried out using purposive sampling method resulting in sample data of 99 entities. Data analysis uses the PLS-SEM approach with t...
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Analisis Sistem Penyaluran Kredit Perbankan (Studi Kasus Pada PT BPR Supra Artapersada Kantor Pusat Operasional)
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
The banking industry has a role to support the economy which can be done through collecting funds and channeling it back in the form of credit, so that the bank is tasked with being a financial intermediary that connects existing funds from economic units with excess funds to economic units that need financial assistance (deficit), whether it's for working capital, investment and consumption (Effendi 2020). This study aims to find out whether the credit distribution system implemented by PT BPR...
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Pengaruh Karakteristik Perusahaan Dan Karakteristik Auditor Terhadap Audit Report Lag
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This research aims to analyze share price movements on the Indonesia Stock Exchange from 2018 to Abstract- The purpose of this writing is to examine and analyze the factors that influence auditor efficiency in completing the audit process which is proxied by audit report lag. The factors used in this research were selected by looking at company characteristics and auditor characteristics. Design/methodology/approach, company characteristics are proxied by Board Independence, financial condition,...
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Custom Application Booking Information System at PT Mitra Tekno Nusantara: Sistem Informasi Pemesanan Aplikasi Custom Di PT Mitra Tekno Nusantara
RADIANT: Journal of Applied, Social, and Education Studies
Vol 5
, No 1
(2024)
Information systems can provide strategic opportunities in facing business competition when implemented to support a business process. PT. Mitra Tekno Nusantara (PT. MTN) is a company engaged in the Information Technology sector that produces various kinds of software and hardware. The process of recording custom application order transactions that are still manual has weaknesses in terms of speed of recording transaction processes. In addition, the deadline on a project is rarely monitored so t...
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Pengaruh Promosi, Harga, Lokasi, Citra Destinasi dan Kualitas Layanan Terhadap Minat Berkunjung Di Pantai Karang Jahe Rembang
Jurnal Ilmiah Manajemen Bisnis dan Ekonomi Kreatif
Vol 3
, No 1
(2024)
The purpose of the study carried out by researchers was to gain an understanding of how promotion, price, location, destination image and service quality influence the desire for tourists to visit Karang Jahe Rembang beach. Quantitative methods are used as a method in this research with descriptive research methods. Visiting interest (Y) is included in the dependent variable category, meanwhile promotion (X1), price (X2), location (X3), destination image (X4) and service quality (X5) are indepen...
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1 Sitasi
MENINGKATKAN KREATIVITAS SISWA MELALUI KEGIATAN ECOBRICK, ECOPRINT DAN JEJAK IMPIAN PADA KKN-DIK STKIP MUHAMMADIYAH KUNINGAN 2023
Julianti, Delia
; Sutisna, Atang
; Cahyati, Salsabila Suci
; Komalasari, Ica
; Ghozali, Abdullah Gymnastiar Al
; Sulaeman, Maman
; Salsabila, Elsa
; Agustin, Tina
; Setiawati, Yuni
; Windri, Euis
; Karlina, Tina
; Rohman, Opik Ali
; Dzikrika, Abib
; Maulana, Al Kindi Gagah Pracaya
Jurnal Pengabdian Masyarakat Unwahas
Vol 9
, No 1
(2024)
Sering diakui bahwa pendidikan merupakan suatu bentuk investasi sumber daya manusia yang mungkin lebih penting dari investasi modal. Ditemukan dalam berbagai penelitian disejumlah negara, pendidikan memberikan sumbangan amat besar bagi pertumbuhan ekonomi. Artikel ini bertujuan membahas mengenai pendidikan karakter di Sekolah Dasar Negeri Bunigeulis yang tepatnya beralamat di Desa Bunigeulis Kecamatan Hantara Kabupaten Kuningan Provinsi Jawa Barat. Dalam program Kuliah Kerja Nyata (KKN) di bidan...
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PATIENT CONDITION MONITORING TOOL USING ARDUINO UNO WITH THINGSPEAK CONNECTED GRAPHIC DISPLAY
Teknika
Vol 9
, No 1
(2024)
The development of science and technology is very influential in all fields, including the health and medical fields. To increase the value of medical personnel services, monitoring patient conditions in real-time is necessary. Medical personnel need information on the patient's condition to take preventive and effective action. The information required by medical personnel is vital signs of the patient's condition in the form of heart rate and body temperature. The patient's heart rate conditio...
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MAKING BRAZILIAN SPINACH CHIPS TO DEVELOP ENTREPRENEURIAL SPIRIT THROUGH LEARNING STRENGTHENING PROJECT PANCASILA STUDENT PROFILE IN EARLY CHILDHOOD EDUCATION
Schola Journal
Vol 2
, No 1
(2024)
Study This aiming for see impact from making chips Brazilian spinach as a learning medium project strengthening profile student Pancasila, in particular in grow soul entrepreneurship in children age early. Through activity production chips Brazilian spinach, children involved active in all over stages production, start from stage preparation material until marketing product end. Population study totaling 42 children in Early Childhood Education in Kebumen. The research method used is method qual...
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