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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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Efektivitas Program Reklamasi Oleh Sebuah Instansi di Provinsi Kepulauan Bangka Belitung Negeri Serumpun Sebalai
Jurnal Penelitian Serambi Hukum
Vol 17
, No 02
(2024)
Tujuan dari penelitian ini adalah untuk menilai seberapa efektif program reklamasi yang diterapkan oleh sebuah lembaga di Provinsi Kepulauan Bangka Belitung. Program reklamasi bertujuan untuk memperbaiki lingkungan yang rusak oleh pertambangan. Studi kasus dalam penelitian ini menggunakan pendekatan kualitatif dan data yang dikumpulkna melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa instansi tersebut mampu memperbaiki kondisi lingkungan dengan cukup baik. Peningkatan kualitas...
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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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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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Aktualisasi Nilai-Nilai Pancasila sebagai Pembentuk Politik Hukum dalam Penerapan Perkawinan Beda Agama
CIVICS EDUCATION AND SOCIAL SCIENCES JOURNAL
Vol 6
, No 1
(2024)
Penelitian ini bertujuan untuk untuk menganalisa pengaturan pernikahan beda agama di Idonesia dan menganalisa aktualisasi nilai Pancasila pada perkawinan beda agama di Indonesia. Jenis penelitian ini yaitu penelitian hukum empiris atau non-doktrinal yaitu penelitian hukum yang menganalisa tentang penerapan hukum dalam kenyataannya terhadap individu, kelompok, dan lembaga hukum. Adapun pendekatan yang digunakan adalah pendekatan yuridis empiris dengan penelitian secara lapangan, yang mengkaji ket...
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Penyuluhan Tanaman Cincau Untuk Meningkatkan Perekonomian Warga Dusun Sumbersari Desa Mojojajar Kecamatan Kemlagi Kabupaten Mojokerto
Fajar Budiyanto
; Ahfi Nova Ashriana
; Elly Joenarni
; Diah Cahyani
; Trijadi Herdajanto
; Mochamad Irfan
; Yusuf Rahman Al Hakim
; Dwi Sembe Sigita
Jurnal Suara Pengabdian 45
Vol 3
, No 2
(2024)
This community service was carried out in Sumbersari Hamlet, Mojojajar Village, Kemlagi District, Mojokerto Regency, with the aim of increasing the community's knowledge and skills in cultivating grass jelly plants to boost their economy. Community service activities last for 3 months and use counseling and mentoring methods. Counseling is carried out by providing material about the cultivation of grass jelly plants, including planting, maintenance and harvesting techniques to converting them in...
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Pengaruh Profitabilitas, Likuiditas, dan Efisiensi Biaya Operasional terhadap Beban Pajak Penghasilan (PPH) Analisis Perusahaan Industri Dasar dan Kimia di Bursa Efek Indonesia (BEI)
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 3
, No 2
(2024)
This research occurs because it is motivated by differences in theory with what happens in the field. As in the Tjiwi Kimia Paper Factory Tbk company and PT Semen Baturaja Tbk company where the profitability value is not in line with the increase in corporate income tax on the company. And at the company PT Unggul Indah Cahya Tbk and PT Ekadharma Internasional Tbk, the large liquidity of the company does not make the corporate income tax on the company increase. As well as in the companies PT Ma...
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TRANSFORMATIONAL LEADERSHIP, JOB COMPETENCE, AND JOB SATISFACTION AS A CRITICAL PREDICTOR OF EMPLOYEE PERFORMANCE: A QUANTITATIVE STUDY
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 19
, No 1
(2024)
Every employee has the same goal: to be successful and develop where they currently work. For a business to be successful, it needs to promote the performance of its employees. This study uses quantitative methods to explore the influence of transformational leadership and job competence on job satisfaction and their impact on employee performance. The research was conducted at PT BPRS Bhakti Sumekar Sumenep, with a total sample of 91 employees participating. After testing the hypothesis using t...
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