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Analisis Pengaruh Minimasi Pajak Dan Mekanisme Bonus Terhadap Transfer Pricing Dengan Komite Audit Sebagai Variabel Pemoderasi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
This research aims to test and analyze the direct influence of tax minimization strategies, tunneling incentives, and bonus mechanisms on transfer pricing decisions. Meanwhile, the indirect influence involves the audit committee as a moderating factor, to test its influence on transfer pricing practices. The data used in this research comes from the Annual Reports of natural resource sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. A total of 185 companies use...
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Perlindungan Perempuan Dalam Pembagian Harta Gono Gini Sebagai Akibat Putusnya Perkawinan Akibat Perceraian
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Vol 3
, No 1
(2023)
Joint property in other terms is also called gono-gini property which means joint property both movable property (motorbikes, cars, shares, etc.) and fixed property (land, houses, etc.) held during the marriage period Thus, gono-gini property after divorce must be divided equally between husband and wife, both in the nature of receivables and debts. Property in the form of a house by way of credit, the credit status also remains joint property which becomes gono-gini property. The form of legal...
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Evaluation of University Websites in Nigeria using the Web Content Accessibility Guidelines
Ogbuju, Emeka
; Ihinkalu, Olalekan
; Ajulo, Emmanuel
; Jaiyeoba, Oluwayemisi
; Yemi-Peters, Victoria
Journal of Computing Theories and Applications
Vol 1
, No 2
(2023)
Providing accessible open educational resources (OER) is essential for users with impairments to access university resources. To achieve this, web content accessibility guidelines (WCAG) have been developed. In this study, we used the AChecker web accessibility evaluation tool to assess the content of 42 federal university websites in Nigeria and recorded their conformance level to the WCAG. The findings show that at Level A (Minimal Compliance), there were 855 known problems, 55 likely problems...
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1 Sitasi
Mechanical Behavior Of Lightweight Concrete Mixed With Bamboo Shavings
Jurnal Teknik Sipil
Vol 16
, No 2
(2023)
The development and progress of science, especially in the field of building materials technology, has encouraged the birth of new concepts, especially for construction made of concrete. One of these new concepts is by presenting innovations in the manufacture of lightweight concrete to reduce the excessive use of bricks / concrete blocks as non-structural building materials such as walls. One way to overcome this is to use lightweight concrete as a precast wall or as a brick. Its use can reduce...
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Tinjauan Kebijakan Diskon Logam Mulia Dalam Upaya Meningkatkan Pendapatan Penjualan PT. Pegadaian UPC Cibadak
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
This study aims to determine the mechanism of precious metal discount policy and what efforts have been made by PT. Pegadaian UPC Cibadak in increasing sales of precious metals. In the preparation of this study, the object of research researched by the author is discounts on the sale of precious metals at PT. Pawnshop UPC Cibadak. In this study, researchers used qualitative methods and descriptive approaches. The results showed that sales and revenue of precious metals increased during the disco...
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Analisis Restrukturisasi Piutang Kredit Pemilikan Rumah Pada Bank BTN Kc Sukabumi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
The purpose of this study is to find out how the credit/receivable restructuring process at Bank BTN Kc Sukabumi is. The method used in this study is a qualitative descriptive method using both methods of data collection. Observations of the problem in the form of interviews were examined both as primary and secondary sources. Based on the research results obtained, the process of restructuring mortgage credit/receivables at Bank BTN KC Sukabum was carried out by dividing it into several pattern...
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Analisis Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Produk Gadai Kca Pada PT. Pegadaian Upc. Cibadak
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
This study aims to explain the application of sales accounting information system and accounting information system for cash receipts of KCA pawn products at PT. Pawnshops and identify the obstacles faced in the use of the accounting information system used. The object of research in this study is the sales Accounting Information System (SIA) and the Cash Receipt Accounting Information System for KCA pawn products. The data used is descriptive from primary and secondary data sources. The researc...
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Pengaruh Akuntabilitas Dan Transparansi Terhadap Kualitas Pengelolaan Keuangan Pada Bappelitbangda Kabupaten Sukabumi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
The Effect of Accountability and Transparency on the Quality of Financial Management is the subject of this research. To collect data, observations and questionnaires with an ordinal Likert scale were used to process research data. This study used an associative method with a quantitative approach. The population in this study were heads, secretaries, treasurers, heads of fields, and group positions in the Regional Development Planning, Research and Development Agency of Sukabumi Regency. The sa...
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Analisis Modal Usaha, Laba Usaha Dan Jam Kerja Di Apotek Syifa Medika Kota Sukabumi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
This study aims to find out how to analyze working capital, operating profit and working hours at Syifa Medika Pharmacy. To obtain in-depth and accurate results, this research focused on Syifa Medika Pharmacy located in the city of Sukabumi. This research uses a descriptive method with a qualitative approach. The author conducts data collection through interviews, documentation and observation. Data management by means of descriptive analysis is a technical writing by presenting all data obtaine...
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STRATEGI PUBLIC RELATIONS PT. POS INDONESIA DALAM MENINGKATKAN REPUTASI PERUSAHAAN: (Studi Kasus pada Public Relations PT. Pos Indonesia di Surakarta)
Solidaritas
Vol 7
, No 1
(2023)
PT. Pos Indonesia Surakarta dalam menjalankan usahanya di bidang perposandan jasa keuangan perlu menerapkan strategi bidang humas, dengan tujuan untukmeningkatkan reputasi perusahaan. Strategi yang dapat diterapkan oleh PT. PosIndonesia Surakarta adalah melaksanakan Corporate Social Responsibility yang telahditetapkan oleh PT. Kantor Pos Indonesia pusat, untuk selanjutnyadiimplementasikan oleh masing-masing kantor cabang di seluruh Indonesia. Tujuanpenelitian ini untuk mengetahui strategi Public...
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