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Analisis Penanganan Pembiayaan Mikro Dengan Akad Murabahah Pada Nasabah Yang Meninggal Dunia Sebelum Jatuh Tempo
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
The purpose of this study was to find out how to handle microfinance with murabahah contracts for customers who died before maturity. This research was conducted using a qualitative method with a descriptive approach. The data collection method that the author uses is the method of observation, interviews, documentation and triangulation related to microfinance with murabahah contracts at Bank Syariah Surade Branch Offices. Based on research results. Handling is carried out for cases of customer...
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Automated Hand Sanitizer Dispensing System Based on Arduino for Kanisius Ungaran Elementary School
Jurnal Elektronika dan Komputer
Vol 5
, No 1
(2023)
In the era of the new normal, maintaining health and hygiene has become critically important, especially in preventing the spread of viruses. One effective way to achieve this is through regular handwashing. Schools are particularly susceptible to the transmission of viruses and bacteria, which is why it's crucial to implement an effective hand sanitizer system. However, the use of conventional hand sanitizer bottles that require manual pressing or opening still carries the risk of virus transmi...
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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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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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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 Volume Usaha Dan Modal Sendiri Terhadap Laba Pada Koperasi Nurul Iman Dwiguna
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
This study aims to determine the effect of business volume and own capital on profits at the Nurul Iman Dwiguna Cooperative. The research methodology used is a quantitative method with an associative approach. The sampling technique used in this study was non-probability sampling with a total census sampling technique. Data collection techniques use secondary data types. While the data analysis technique uses parametric with the classical assumption test, regression analysis and hypothesis testi...
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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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Pengaruh Multinasionalitas, Tax Haven, Dan Goodwill Terhadap Transfer Pricing Dengan Moderasi Political Connection
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
Transfer pricing is a critical issue as global trade allows multinational companies to operate across borders. Despite the increased tax revenue associated with transfer pricing, Indonesia's economy is negatively affected. This study aims to assess how multinational practices, tax haven use and goodwill have affected the transfer pricing trends of multinational companies. This study used secondary data from annual reports of multinationals listed on the Indonesia Stock Exchange. Energy companies...
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Faktor-Faktor Yang Mempengaruhi Konservatisme Akuntansi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
The purpose of this study was to determine the effect of company growth, profitability, investment opportunity set, leverage, and firm size on accounting conservatism in Go Public manufacturing companies. The sample in this study is a manufacturing company in the food and beverage sub-sector consumer goods industry and is listed on the Indonesia Stock Exchange (IDX) during the period 2015–2019. The number of samples were 14 companies taken by purposive sampling method. The analytical method of t...
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