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Pengaruh Ukuran Perusahaan, Audit Internal, Opini Audit, Ukuran KAP, Terhadap Audit Delay Pada Perusahaan Sektor Batu Bara
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
This study aims to determine the effect of company size, internal audit, audit opinion, KAP size, on audit delay in coal sector companies listed on the Indonesia Stock Exchange (IDX). This research uses a descriptive type with a comparative causal approach, which is measured using the classic assumption test method, a method based on multiple linear regression and hypothesis testing with SPSS 26. The population in this study is 20 companies and the period used is 2019 to 2021. The sample determi...
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Pengaruh Opini Audit, Audit Tenure, Audit Switching Terhadap Audit Delay Pada Perusahaan Batu Bara
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
Audit delay is the length of time required to complete the audit report which is calculated starting from the closing date of the financial year until the date of issuance of the audited report. The purpose of this research is to find out how the influence of audit opinion, audit tenure, audit switching on audit delay in coal sector companies listed on the Indonesia Stock Exchange (IDX). The factors tested in this study are audit opinion, audit tenure, and audit switching as independent variable...
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Dampak Pelaporan Keberlanjutan Terhadap Kinerja Dan Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Di BEI Tahun 2022)
Fitriya, Nur Rohmatul
; Putri, Nadia Novita Alifiah
; Rahmalia, Afifah Yusfi
; Pandin, Maria Yovita R
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
The purpose of this study was to determine the effect of sustainability reports on company performance and value. The Company's main objective is to generate revenue and improve the welfare of all stakeholders by pursuing a number of profit maximization strategies. However, company management must consider other factors besides the company's current strong financial performance. The business is to strengthen its environmental, social and economic pillars. This study was conducted to ascertain th...
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SUMBANGAN AIR MINUM SEBAGAI USAHA KEPEDULIAN KAMPUS TERHADAP MASYARAKAT TERDAMPAK KEMARAU PANJANG DI GUNUNG KIDUL
Jurnal Pengabdian kepada Masyarakat Sidoluhur
Vol 3
, No 02
(2023)
Sumbangan air bersih sebagai bahan untuk diminum merupakan kebutuhan inti sehati-hari. Gunung kidul sebuah kbupaten yang berada di kawasab barisan pegunungan purba, merupakan daerah yang secara geografis berpola naik-turun dengan mayoritas lahan berbatu-batu. Kepedulian kampus akan kesulitan masyarakat gunung kidul, sangat penting untuk dijaga rasa kemanusiaannya. Perencanaan, pelaksanaan dan monitoring dan evaluasi kegiatan dilakukan mulai bulan Mei sampai Nopember 2023.
Metode pengabdian yang...
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Resilience In Competition: Adapting Strategies For Lasting Advantage
Aprinawati Aprinawati
; Sofialola Naibaho
; Rendy Fachridan
; Ahmad Siddik
; Anggi Fuzi Nadia Sibuea
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 2
, No 1
(2023)
In the context of research exploring mental toughness in relation to athlete motivation and performance, findings demonstrate the significant role of mental toughness in influencing key aspects of athletes' lives. Mental toughness strategies have been proven to have an important impact in increasing athletes' motivation which then influences their performance in various types of sports. It is important for coaches and sports managers to consider mental toughness as an integral part of athlete tr...
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Analysis Of The Implementation Of Internal Control System On Non Performing Loan (A Case Study On Bank Bjb Kcp Cicurug)
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
This research aims to determine the implementation of internal control systems on credit delinquency in Bank BJB KCP Cicurug. The variable used in this research is the internal control system. This research is a qualitative study using a qualitative descriptive method, where data is collected from the research object and the internal control system in Bank BJB KCP Cicurug is analyzed. The data collection methods used in this research are interviews, observations, and literature review. The resul...
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Penerapan Metode Analytical Hierarchical Process Pada Sistem Pendukung Keputusan Prestasi Belajar Siswa (Studi Kasus SD Negeri 17 Gunung Megang)
Jurnal Elektronika dan Komputer
Vol 16
, No 2
(2023)
Achievement ability is a pinnacle of the learning process, at this stage students prove the success of learning at school SD Negeri 17 Gunung Megang. However, as the learning process progresses, several things occur that can affect this success. One of them is the problem of declining achievement scores, both academic and non-academic scores. The value of achievement that decreases or increases can be influenced by various factors. All problems need to be resolved so that the school can find a s...
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Manajemen Desa Wisata Paranggupito Kecamatan Paranggupito Kabupaten Wonogiri
Solidaritas
Vol 7
, No 1
(2023)
Manajemen pemerintah desa sangat diperlukan dalam upaya pembangunan,pengembangan serta pengelolaan agar desa wisata Paranggupito bisa berkembangmenjadi desa yang unggul dan mampu membangun desa ke arah yang lebih baik.Tujuan penelitian ini adalah untuk mendeskripsikan dan menganalisis manajemendesa wisata, Kecamatan Parangggupito, Kabupaten Wonogiri. Penelitian inimenggunakan empat indikator teori dari Geoge R. Terry (dalam Sepnadin, 2020: 14)yang terdiri dari : (1) Perencanaan (Planning), (2) P...
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.: Partisipasi Masyarakat dalam Pelaksanaan Pembangunan Desa di Desa Sambirejo Kecamatan Slogohimo Kabupaten Wonogiri
Solidaritas
Vol 7
, No 1
(2023)
AbstrakPenelitian ini berjudul "Partisipasi Masyarakat Dalam Pelaksanaan Musyawarah Perencanaan Pembangunan Desa di Desa Sambirejo Kecamatan Slogohimo Kabupaten Wonogiri" bertujuan untuk mendeskripsikan partisipasi masyarakat dalam Musyawarah Perencanaan Pembangunan Desa di Desa Sambirejo Kecamatan Slogohimo Kabupaten Wonogiri. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif. Adapun narasumber penelitian ini diantaranya adalah aparat Desa serta warga Desa di Desa...
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Analisis Pengaruh Independensi Dan Kompetensi Auditor Internal Terhadap Kualitas Audit : Literature Review
Mardiana Sartika Dewi
; Daniswara Nursyahbani
; Ana Naimatul Janah
; Chalida Nur Rahmadiyani
; Herlina Manarung
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 1
(2023)
In an entity or company to support the creation of good financial reports must have a good internal auditor. Internal auditors within the company play a role as a party that evaluates and provides input so that the financial statements to be presented are of high quality. An independent attitude must be possessed by an auditor. Competent auditors are also needed to be able to produce quality audit reports. This research was made to provide knowledge about the effect of independence and competenc...
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