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Optimalisasi Manajerial Pengelolaan Dana Bantuan Sosial Selama Pandemi Covid 19 Didesa Sumberejo Mranggen Kabupaten Demak
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
The Sumberejo Village Office is tasked with carrying out government, development and community affairs, as well as carrying out public services in the field of Population Administration based on Demak Regency Regional Regulation Number 10 of 2014, one of which is serving community administration. During the PPKM period there were various obstacles in determining the target strategy for targeting poor people who would be given social assistance, so far the process of collecting data on poor famil...
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Upaya Meningkatkan Kesadaran Literasi Digital Pada Mahasiswa Untuk Mencapai Pembangunan Manusia Berkelanjutan
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 3
, No 2
(2024)
Advances in technology and the way we access information have an impact on reading interest causing changes in literacy culture that are important to understand. The spread of information technology that is getting easier and faster, not only brings benefits but also has a bad impact. Therefore, the need for understanding in filtering information, one of which is by increasing digital literacy. This study aims to review more thoroughly and synthesize the latest literature to provide knowledge ab...
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Analisis Rasio Solvabilitas (DAR, DER, CAR, LTDER, LTDAR) dalam Menilai Kinerja Keuangan pada PT Bank Central Asia Tbk Tahun 2019-2022
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 2
(2024)
This study aims to analyze the solvency ratio at PT Bank Central Asia by looking at the percentage of the ability to pay debts against assets and equity with indicators of debt to equity ratio, debt to asset ratio, capital adequacy ratio, long term debt to equity ratio, and long term debt to asset ratio. This research method uses a descriptive method with a quantitative approach. The data used is secondary data obtained from the annual report data of PT Bank Central Asia in 2019-2022. The result...
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4 Sitasi
Peran Kepemilikan Institusional Sebagai Pemoderasi Pada Determinan Fraudulent Financial Statement: Analisis Fraud Diamond Model
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study employs a fraud diamond model analysis that consists of four factors: pressure, opportunity, rationalization, and capability to examine and analyze those effects on fraudulent financial statements, with institutional ownership as a moderating variable. Purposive sampling was used to choose the study`s sample, which consists of state-owned enterprises (BUMN) that meet the requirements. Regression analysis was employed as an analytical method using a quantitative approach, and this stud...
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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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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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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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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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