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Pengaruh Profesionalisme Auditor dan Teknik Audit Investigatif dalam Pengungkapan Fraud
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 3
(2024)
This research begins the role of professionalism of investigative auditors and investigative audit techniques in detecting fraud in Indonesia. The increase in cases of poverty encourages understanding of the influence of these variables in detecting and revealing the level of conditions. The application of optimal audit techniques and standards, together with high auditor professionalism, is expected to result in maximum detection and disclosure of conditions. This qualitative literature study a...
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Pengaruh Pemanfaatan Teknologi Informasi, Whistleblowing System, dan Peran Audit Investigatif Terhadap Pengungkapan Fraud
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 3
(2024)
The study looked at three different ways to uncover fraud: using advanced technology, providing secure reporting channels, and providing an investigative audit role. Technology helps detect fraud by offering robust information systems. According to this study, which was conducted through in-depth analytical methods, technology and reporting systems increase the effectiveness of investigative audits to discover fraud.
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Peranan Sistem Informasi Akuntansi dan Pengendalian Internal terhadap Fraud Akuntasi Berbasis Komputer
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 3
(2024)
An essential component of each scientific paper is the author's theoretical background and prior investigations. Theories of correlation between variables and events can be explained by prior study. This article's goal is to generate a hypothesis about the relationship between variables that will be investigated further. The following are the findings from this review of the literature: 1) Fraud in computerized accounting information systems is positively and significantly impacted by the role o...
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Indonesia
Rasta Buana, Syahfa Rizi
; Desra, Iskara
; Alayya, Siti Balqis
; Marela, Karintan
; Agustin, Kevia Dela
Jurnal Penelitian Serambi Hukum
Vol 17
, No 02
(2024)
Mining has become one of the main sectors in economic growth, especially in Indonesia with a significant contribution to Gross Domestic Product and state income. Bangka is one of the largest tin producers in Indonesia, but mining activities have caused significant environmental damage. Legislation such as Law Number 32 of 2009 concerning environmental protection and management requires the mining industry to comply with environmental standards in their operations. This regulation covers aspects...
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Hubungan Antara Kemampuan Analisis Dan Kecemasan Siswa Menghadapi Tes Dengan Hasil Belajar Matematika SMP Di Jakarta
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 3
, No 2
(2024)
This research aims to determine the relationship between students' problem analysis skills and students' anxiety about facing tests with mathematics learning outcomes in junior high school. This research was carried out on class VIII students at SMP Negeri 177 Jakarta. The model used in this research is descriptive correlational research to determine the relationship between problem analysis skills and students' anxiety in facing tests with mathematics learning outcomes. The method used is a sur...
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Kepemimpinan Adaptif Dalam Dunia Digital: Mengatasi Tantangan Dan Peluang Di Era 4.0
Transformasi: Journal of Economics and Business Management
Vol 3
, No 1
(2024)
The digital era has created new challenges for leaders in terms of complexity and caused very rapid changes. Adaptive leadership is crucial so that organizations can adapt to digital transformation. This article aims to understand the effective implementation of digital adaptive leadership, specific challenges and opportunities, its contribution to business desires, core competencies, as well as achieving strategic alignment. Digital leaders must be agile and continuously learn to overcome chall...
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FAIR VALUE AND COST APPROACHES IN ACCRETION ACCRETION OF SHEEP BIOLOGICAL ASSETS (CASE STUDY AT KENDAL OPEN PRIVATE FARM)
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 19
, No 1
(2024)
The purpose of this study is to analyze and describe the measurement of the biological assets of sheep using the fair value and cost approach in accordance with the concept of accretion to the measurement of biological assets contained in PSAK 69. PSAK 69 which refers to IAS 41 emphasizes that biological assets are measured fairly and if the difference included in profit or loss in the financial statements. However, in the context of the application of commodity agribusiness in Indonesia, discre...
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THE ABILITY OF GROSS PROFIT, OPERATING PROFIT, NET PROFIT, AND WORKING CAPITAL IN PREDICTING FUTURE CASH FLOWS (Empirical Study of Companies Listed in the Jakarta Islamic Index)
Ainiyah, Ghonimah Zumroatun
; Permatasari, Kartika Dewi
; Qurrotuaini, Dhiya Nisrina
; Widodo, Untung
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 19
, No 1
(2024)
Users of financial statements make forecasts regarding the future situation of the entity in order to anticipate opportunities and identify potential risks. Gross profit, operating profit, net profit, and working capital are important pieces of information for investors because they allow for the prediction of future cash flows. However, for companies listed on the Jakarta Islamic Index, there is instability in gross profit, operating profit, net profit, and working capital, which leads to chang...
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PENDAMPINGAN PENGEMBANGAN BAHAN AJAR MATEMATIKA UNTUK SEKOLAH DASAR SE-DABIN II KORWIL BIDIK KECAMATAN BLORA KABUPATEN BLORA
Abdi Masya
Vol 5
, No 1
(2024)
Permasalahan guru sekolah dasar pada daerah binaan II koordinator wilayah Kecamatan Blora Kabupaten Blora adalah minimnya bahan ajar yang dikembangkan oleh guru untuk siswa dalam membelajarkan matematika di kelas. Adanya program pendampingan ini bertujuan untuk memberikan pengetahuan guru tentang pengembangan bahan ajar matematika dan memberikan contoh tentang kreativitas guru tentang pengembangan bahan ajar matematika. Daerah binaan II ini membawahi 12 sekolah yaitu SD Islam Baitunnur, SDN 1 Ku...
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PELATIHAN KEGIATAN LITERASI DIGITAL UNTUK MENINGKATKAN KOMPETENSI GURU DI ERA KURIKULUM MERDEKA BELAJAR
Abdi Masya
Vol 5
, No 1
(2024)
The Independent Curriculum is a new curriculum that requires the readiness of teachers and students to use technological information in implementing learning. Digital literacy can no longer be separated from learning in the current era. The aim of this community service is to prepare teachers to implement the Independent Curriculum, especially strengthening digital literacy. Before the training process, not all of the participants had digital literacy skills, so some teachers and students did no...
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