Klaim Artikel Anda
Verifikasi kepemilikan artikel akademik
Apakah artikel-artikel ini milik Anda?
Daftarkan diri Anda sebagai author untuk mengklaim artikel dan dapatkan profil akademik terverifikasi dengan fitur lengkap.
Badge Verifikasi
Profil terverifikasi resmi
Statistik Lengkap
H-index, sitasi, dan metrik
Visibilitas Tinggi
Tampil di direktori author
Kelola Publikasi
Dashboard artikel terpadu
Langkah-langkah Klaim Artikel:
- 1. Daftar akun author dengan email akademik Anda
- 2. Verifikasi email dan lengkapi profil
- 3. Login dan buka menu "Klaim Artikel"
- 4. Cari dan klaim artikel Anda
- 5. Tunggu verifikasi dari admin (1-3 hari kerja)
Menampilkan 5581–5590 dari 15808 artikel
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...
Sumber Asli
Google Scholar
DOI
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...
Sumber Asli
Google Scholar
DOI
POWER MONITORING ON SMART WHEELCHAIRS
Teknika
Vol 9
, No 1
(2024)
In an era of increasingly advanced technology, innovation in the field of sustainability and ease of mobility has become the main focus for improving the quality of life and independence for various groups of society, including people with disabilities. Intelligent wheelchairs are one example of a solution that has emerged to increase mobility and independence for savvy wheelchair users. This research aims to monitor the power of bright chairs to understand power consumption and energy use in de...
Sumber Asli
Google Scholar
DOI
West Java Cultural Park as an Upcoming Cultural Tourism Asset
An International Journal Tourism and Community Review
Vol 1
, No 2
(2024)
The West Java Cultural Park has become a significant focus in the development of cultural tourism in the region. This research aims to analyze the roles of the West Java Cultural Park as a future cultural tourism assets . The research method involves surveys and data analysis to understand the perceptions of local communities and tourists towards the cultural park . Findings indicate that the West Java Cultural Park has been great potential as a cultural tourism attractions with its unique artis...
Google Scholar
Potential for Sustainable Tourism Development on Rancabali Tea Plantations: Analysis of Social, Economic and Environmental Impact
An International Journal Tourism and Community Review
Vol 1
, No 2
(2024)
The potential for sustainable tourism development in Rancabali Tea Plantation is analyzed from the aspects of social, economic, and environmental impacts. The study reveals that the development of sustainable tourism in Rancabali Tea Plantation can have significant positive impacts on the local community, economy, and environment. Socially, it can create new job opportunities, increase local income, and enrich the local culture. Economically, it can increase the local government's revenue throug...
Google Scholar
Analisis Peranan Akuntansi Dan Pelaporan Lingkungan Pada Perusahaan PT Asia Pulp & Paper (APP) Sinar Mas
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
In the business world, environmental accounting and reporting has become a major concern. Concern about environmental issues such as climate change, natural resource conservation, and sustainability has encouraged companies and organizations around the world to consider the environmental impact of their business operations. More and more companies are adopting sustainable business practices and committing to environmental responsibility. This research aims to provide benefits to manufacturing co...
Sumber Asli
Google Scholar
DOI
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...
Sumber Asli
Google Scholar
DOI
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...
Sumber Asli
Google Scholar
DOI
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...
Sumber Asli
Google Scholar
DOI
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...
Sumber Asli
Google Scholar
DOI