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Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Daerah Dengan Good Governance Sebagai Variabel Intervening
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
The aim of this research is to determine the mediating influence of good governance on the influence of the implementation of public sector accounting and internal supervision on the performance of local government agencies. The author conducted research at RSUD R. Syamsudin, S.H. Sukabumi City, which is located on Jalan Hospital No.1, Cikole, Kec. Cikole, Sukabumi City, West Java Province. The research results concluded that: (1) The application of public sector accounting has an effect on good...
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Pasar Modal Dan Pengaruhnya Terhadap Perekonomian Di Indonesia
Dewi Lubis, Putri Kemala
; Br Silalahi, Hanna Hotmian
; Fitria Sinaga, Anisa
; Nidia Sapma, Putri
; Sitio, Veranita
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
The capital market is a financial instrument that plays an important role in supporting and disrupting economic progress in a country. This research aims to find out how much influence the capital market has in advancing the economy in Indonesia and what challenges and obstacles are experienced in its implications. The research method used is a qualitative research method using a literature study approach. An overview of several relevant articles from the Sinta indexed journal shows that the cap...
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Potential for Sustainable Tourism Development on Rancabali Tea Plantations: Analysis of Social, Economic and Environmental Impact
An International Journal Tourism and Community Review
Vol 1
, No 2
(2024)
The potential for sustainable tourism development in Rancabali Tea Plantation is analyzed from the aspects of social, economic, and environmental impacts. The study reveals that the development of sustainable tourism in Rancabali Tea Plantation can have significant positive impacts on the local community, economy, and environment. Socially, it can create new job opportunities, increase local income, and enrich the local culture. Economically, it can increase the local government's revenue throug...
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Pengaruh Diamond Theory Terhadap Fraudulent Financial Statements Dengan Komisaris Independen Sebagai Variabel Pemoderasi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This research uses a fraud diamond model analysis which consists of four factors, namely pressure, opportunity, rationalization, and cability, aiming to test and analyze the influence of pressure, opportunity, rationalization, cability on Fraudulent Financial Statements with the Independent Commissioner as a moderating variable. The sample for this research was selected using purposive sampling, namely BUMN companies for the 2019-2022 period that met the criteria. Using a quantitative analysis a...
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Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Di Kecamatan Sedati Kabupaten Sidoarjo
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This research was conducted in connection with Accountability for Management of Village Fund Allocations in Sedati District, Sidoarjo Regency. The aim of this research is to determine and analyze the application of the principle of Accountability in managing Village Fund Allocations in the Five Villages in Sedati District, Sidoarjo Regency. This type of research uses qualitative methods with a descriptive approach. The data sources used are primary data sources and secondary data sources. Resear...
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Analisis Penerapan Sistem Informasi Akuntansi Dalam Menunjang Efektivitas Pengendalian Internal Pemberian Kredit Pada Bank Pembangunan Daerah Jawa Barat Dan Banten, Tbk KCP Jampang Kulon
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study aims to find out 1) know the application of accounting information systems, 2) know the application of accounting information systems for lending 3) know the application of effective internal control systems at PT. Regional Development Bank of West Java and Banten, Tbk KCP Jampang Kulon. The type of research used is a descriptive qualitative method, where this research data is obtained from direct observation and interviews with Bank BJB and obtained from documents related to this stu...
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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 5
, No 1
(2024)
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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Pengaruh Karakteristik Perusahaan Dan Karakteristik Auditor Terhadap Audit Report Lag
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This research aims to analyze share price movements on the Indonesia Stock Exchange from 2018 to Abstract- The purpose of this writing is to examine and analyze the factors that influence auditor efficiency in completing the audit process which is proxied by audit report lag. The factors used in this research were selected by looking at company characteristics and auditor characteristics. Design/methodology/approach, company characteristics are proxied by Board Independence, financial condition,...
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Menara Pendidikan: Elevasi Kesadaran Arsitektural Melalui Program 'Arsitek Mengajar' di SMA Negeri 9 Semarang : Menara Pendidikan: Elevasi Kesadaran Arsitektural Melalui Program 'Arsitek Mengajar' di SMA Negeri 9 Semarang
Perigel: Jurnal Penyuluhan Masyarakat Indonesia
Vol 3
, No 1
(2024)
The 'Architects Teach' initiative at SMA Negeri 9 Semarang represents a pioneering educational endeavor aimed at integrating architectural principles into the high school curriculum. This program seeks to nurture an appreciation and understanding of architectural concepts among students, fostering a deeper connection with their built environment. Through a series of interactive lectures and hands-on workshops, students were introduced to fundamental architectural ideas, encouraging them to obser...
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MENINGKATKAN KREATIVITAS SISWA MELALUI KEGIATAN ECOBRICK, ECOPRINT DAN JEJAK IMPIAN PADA KKN-DIK STKIP MUHAMMADIYAH KUNINGAN 2023
Julianti, Delia
; Sutisna, Atang
; Cahyati, Salsabila Suci
; Komalasari, Ica
; Ghozali, Abdullah Gymnastiar Al
; Sulaeman, Maman
; Salsabila, Elsa
; Agustin, Tina
; Setiawati, Yuni
; Windri, Euis
; Karlina, Tina
; Rohman, Opik Ali
; Dzikrika, Abib
; Maulana, Al Kindi Gagah Pracaya
Jurnal Pengabdian Masyarakat Unwahas
Vol 9
, No 1
(2024)
Sering diakui bahwa pendidikan merupakan suatu bentuk investasi sumber daya manusia yang mungkin lebih penting dari investasi modal. Ditemukan dalam berbagai penelitian disejumlah negara, pendidikan memberikan sumbangan amat besar bagi pertumbuhan ekonomi. Artikel ini bertujuan membahas mengenai pendidikan karakter di Sekolah Dasar Negeri Bunigeulis yang tepatnya beralamat di Desa Bunigeulis Kecamatan Hantara Kabupaten Kuningan Provinsi Jawa Barat. Dalam program Kuliah Kerja Nyata (KKN) di bidan...
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