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IMPLIKASI TERHADAP OPINI AUDIT GOING CONCERN: FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA EMITEN MANUFAKTUR DI INDONESIA
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This study aims to test and prove the effect of Audit Quality, Debt Ratio, Company Size, Audit Lag on Going Concern Audit Opinion in manufacturing companies that have been listed on the Indonesia Stock Exchange from 2017 to 2021. The financial statements tested are financial statements that have been through the auditing process by the Public Accounting Firm and the financial statements ending on 31 December. The research data was collected using the purposive sampling method by downloading data...
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KOMPETENSI SUMBER DAYA MANUSIA DAN PERAN AUDIT INTERNAL SEBAGAI FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WONOSOBO
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This study was conducted to analyze the Competence of Human Resources and the Role of Internal Audit in relation to the determination of the Quality of Financial Statements of the Regional Government of Wonosobo District. The object of this research is the financial management section of the OPD of Wonosobo District. The number of respondents in this study were obtained 51 respondents from 43 Regional Apparatus Organizations (OPD) in Wonosobo Regency. The analysis technique used to analyze the r...
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ANALISIS SISTEM PENGENDALIAN INTERNAL SIKLUS PENJUALAN DAN PIUTANG USAHA (STUDI KASUS PT. RASA PRIMA SELARAS)
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This study aims to determine whether the Standard Operating Procedure (SOP) on the sales cycle and accounts receivable has been implemented by PT. Rasa Prima Selaras and know how to implement the internal control system in the sales cycle and accounts receivable of PT. Rasa Prima Selaras and know the level of effectiveness and efficiency of the internal control system sales cycle and accounts receivable at PT. Rasa Prima Selaras on the cycle of sales and accounts receivable of PT. Prima Taste Ha...
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DAMPAK PENGGUNAAN METODE NILAI WAJAR TERHADAP NILAI PERUSAHAAN
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
The use of fair value metode is something that affects the value of the company. This study aims to test the impact of using the fair value method on company value. This type of research is qualitative research. This research uses the literature review method. The results of the study using the literature study data analysis method, obtained the result that fair value is not always stable and can be fully trusted, especially when the market is illiquid or under pressure. So, reasonable value...
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PENERAPAN SISTEM SINGLE IDENTITY NUMBER SETELAH PEMBERLAKUAN PERATURAN NIK MENJADI NPWP
Esi Pabeta, Citra Alfa
; Avriella, Omega
; Septiani, Cindi
; Mike, Sherlina
; Palalangan, Carolus Askikarno
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
The implementation of the Single Identity Number System after the implementation of the new regulation on changing NIK to NPWP in Indonesia will enter a period of a new administrative system which is made easier through a system of using only one identity card that can be used for administrative needs. The Single Identity Number is a system for identifying a person using a NPWP from those who originally used a NIK. The advantage of implementing a Single Identity Number is that it can simplify th...
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Peningkatan Partisipasi Politik Wanita Dalam Kehidupan Berdemokrasi Di Kelurahan Mojosongo, Kecamatan Jebres, Surakarta
The Community
Vol 1
, No 1
(2023)
Pengabdian pada Masyarakat ini bertujuan memberikan bekal peningkatan partisipasi wanita dalam kehidupanberdemokrasi. Pengabdian Pada Masyarakat ini hendaknya dapat bermanfaat bagi berbagai pihak: wanitaMasyarakat, Tokoh - Tokoh masyarakat dan seluruh pengurus PKK RT 03 RW XIV Kalurahan MojosongoKecamatan Jebres Surakarta, kegiatan ini memberikan kontribusi untuk lebih meningkatkan partisipasi politikwanita dalam kehidupan berdemokrasi. Bagi Perguruan Tinggi, kegiatan Pengabdian Pada Masyarakat...
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ANALISA NPL BANK UMUM KONVENSIONAL DILIHAT DARI CAR, LDR, ROA, DAN BOPO TERDAFTAR DI BEI
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This research aims to analyse the impact of CAR, LDR, ROA and BOPO on NPL. The research object is Indonesian conventional banking listed on Indonesia Stock Exchange over the period 2019 to 2021. The total samples obtained 43 companies, and the data are financial reports and annual reports of Indonesian conventional banks. Analyse data is using descriptive test, classical assumption test, and multiple linear regression test. The results show that return on asset have significant impact on non-per...
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Kesalahan Penggunaan Kata-Baku Pada Salindia-Salindia Presentasi Mahasiswa Semester 3 UNINDRA
Maguna Eliastuti
; Tri Astuti
; Muhamad Andika Saputra
; Fadiya Lathifa Putri Arfianto
; Awalia Jumini
; Alfiani Damayanti
; Annisa Rizqiani
; Eva Flora Wani Purba
; Oktavianus Dore Paron
; Risa Amelia Putri
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 2
, No 2
(2023)
This study-aims to obtain a-clear picture of information on errors in-the use of standard words in the presentation slides of Unindra's 3rd semester students. Suwito1 (1983: 3159) states that the standard language is one that must be used as a standard because it is seen as fulfilling the criteria of a number of good and correct languages. This shows that it is appropriate that the-use of standard-language in Indonesian society, especially for the scope of students is very important. Therefore,...
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PERENCANAAN KAMPUNG PRODUKTIF SEPRIH CILACAP UTARA MELALUI PENDAMPINGAN PENULISAN PROPOSAL SPONSORSHIP
Tarigan, Roy
; Ulikaryani, Ulikaryani
; Ariawan, Radhi
; Laksana, Nur Akhlis Sarihidaya
; Sodikin, Jenal
Abdi Masya
Vol 4
, No 1
(2023)
Hampir seluruh masyarakat tidak memiliki kesiapan dalam menghadapi situasi pandemi, secara khusus masyarakat Kampung Seprih 005/001 Kebonmanis. Pembatasan aktivitas mengakibatkan menurunnya kegiatan perdagangan warga. Pengetahuan yang terbatas dan pengalaman yang belum memadai, menghambat perkembangan usaha dagang warga yang notabene penghasilan setiap bulannya tidak tetap. Berdasarkan hal tersebut, solusi yang dibutuhkan untuk peningkatan perekonomian warga adalah kegiatan kewirausahaan bersama...
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Manusia Sebagai Pelaku Sejarah (Studi Kasus: Peran Mahasiswa dalam Runtuhnya Orde Baru)
Populer: Jurnal Penelitian Mahasiswa
Vol 2
, No 2
(2023)
The struggles of the student movement in Indonesia can be seen from its history which was influenced by changes in the ruling regime and pilot-economic order. The role of students in the dynamics of power change in Indonesia has a considerable influence, such as during the fall of President Soeharto which gave birth to the New Order era. The purpose of this study is to discuss more deeply the role of the student movement in resisting the New Order. In this study using the literature study method...
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