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PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a...
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PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a...
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PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The purpose of this study was to analyze the performance of the East Kotawaringin Regency government. This research was conducted at the local government of East Kotawaringin Regency. The type of data used is secondary data.The results of this study address the financial ratios of the decentralization rate of 11.60% in the very low category. The independence ratio of 11.60% falls into the very low category with an Instructive relationship pattern. The dependent ratio is 72.15% in the medium cate...
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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH TAHUN 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The main problem in this study is whether there are differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR / NIM / NOM, CAR, ROA, NPL / NPF and BOPO in 2013 - 2017. The purpose of this study was to analyze the differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR, NIM / NOM, CAR, ROA, NPL / NPF, and BOPO in 2013 - 2017. The data used in this study were obtained from...
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PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this research is to analyze the significance of the influence of due professional care, time budget pressure, the auditor competence, motivation and independence of the Auditors of the quality audit in the public accountant of the city of Surakarta and Yogyakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this study are all Auditors working in pu...
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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, DAN UMUR LISTING TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE (Survei pada Perusahaan Jasa Sektor Property dan Real Estate yang Terdaftar di BEI Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
This research aim to analyze factors which affect the Implementation of Good Corporate Governmant in annual report of property and real estate companies listed in Indonesian Stock Exchange from 2014 to 2016. The factors tested in this research are Company Size, Profitability, Leverage, Institutional Ownership, Board of Commissioners, and Firm Listing Age as independent variables. The population in this study are property and real estate companies listed in Indonesian Stock Exchange from 2014 to...
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PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN LEVERAGE TERHADAP AUDIT DELAY (Studi pada Perusahaan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
Timeliness of accounting information publication can be affected by short and long audit delay. Some of the factors that may affect the length of audit delay are company size, internal control system and leverage. This research is testing the significance of the influence of the size of the company, internal control systems, and leverage against the audit delay. This research was conducted on the transportation services company listed on the Indonesia stock exchange during the years 2014 - 2017....
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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI Tahun 2012 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
The Purpose of this research is to analyze (1) the effect of economic performance on corporate financial performance, (2) the effect of environmental performance on corporate financial performance, (3) the influence of social performance on corporate financial performance, (4) the influence of leverage on corporate financial performance using a ratio profitability (ROA). The population in this study are mining sector companies listed on the Stock Exchange in 2012 – 2017. The number of companie...
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PEMANFAATAN KARBON AKTIF UNTUK MENGURANGI CEMARAN FORMALIN PADA IKAN ASIN JAMBAL ROTI
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 5
, No 1
(2020)
Ikan asin adalah metode untuk pengawetan makanan menggunakan kombinasi penggaraman dan pengeringan matahari. Di kalangan masyarakat, pembuatan ikan asin banyak menggunakan bahan kimia berbahaya seperti formalin. Penambahan bahan berbahaya mempengaruhi kualitas terutama keamanan. Makanan yang aman didefinisikan sebagai makanan yang terbebas dari cemaran biologi, kimia, mikrobiologi, yang dapat mempengaruhi kesehatan. Karbon aktif diduga bersifat polar yang mampu mengadsorpsi formalin. Tujuan pene...
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KARAKTERISTIK YOGHURT KACANG GUDE (Cajanus cajan L.) DENGAN VARIASI EKSTRAK UMBI BIT (Beta vulgaris L.)
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 5
, No 1
(2020)
Yoghurt merupakan salah satu produk fermentasi yang menggunakan susu sebagai bahan dasar. Penelitian ini menggunakan bahan dasar susu nabati yang berasal dari kacang gude ekstrak umbi bit sebagai bahan tambahan. Tujuan penelitian ini adalah untuk menentukan rasio kacang gude kering dan ekstrak umbi bit yang tepat untuk menghasilkan yoghurt kacang gude yang mempunyai aktivitas antioksidan tinggi dan untuk menentukan tingkat penerimaan konsumen terhadap yoghurt kacang gude dengan penambahan ekstra...
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