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Pengaruh Transformasi Digital terhadap Kualitas Hasil Audit dengan Kompetensi Auditor sebagai Variabel Moderasi pada KAP Yogyakarta
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
Digital transformation brings significant changes in data processing, including the audit process carried out by auditors in producing quality audit reports. This study shows that auditors are required to be able to adapt to these changes, both in terms of skills and knowledge, in order to implement digital-based audit data processing programs. The data used this study were obtained through the distribution of questionnaires to Public Accounting Firms (KAP) in Yogyakarta. The research method app...
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Rancang Bangun Sistem Pengadukan Dan Pemantauan Suhu Kelembaban Pada Pupuk Kompos Berbasis Esp32
Jurnal Elektronika dan Komputer
Vol 17
, No 2
(2024)
This research aims to design and build a system for stirring and monitoring temperature and humidity for ESP32-based compost fertilizer. This system uses an ESP32 microcontroller to control compost mixing and monitor temperature and humidity conditions in real- time. Data obtained from sensors will be sent to the server for monitoring via Blynk. The implementation of this system is expected to increase the efficiency of the composting process and produce high quality compost through optimal moni...
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Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi
Transformasi: Journal of Economics and Business Management
Vol 3
, No 3
(2024)
The research conducted aims to test and analyze the effect of corporate social responsibility on financial performance with good corporate governance as a moderating variable in LQ45 companies on the Indonesia Stock Exchange in 2019-2022. The population used, namely LQ45 indexed companies on the Indonesia Stock Exchange, totals 62 companies in 2019-2022. The analysis uses purposive sampling with a total sample used in the study totaling 16 companies in 2019-2022. The research used secondary data...
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Perlindungan Hukum Terhadap Anak Yang Tidak Cakap Hukum Dalam Pembagian Harta Waris (Study Kasus Penetapan Perkara Nomor 99/PDT.P/2022/PN.SMR)
Jurnal Akta Notaris
Vol 3
, No 1
(2024)
Permasalahan tentang waris sering muncul saat akan dilakukan pembagian harta warisan salah satunya apabila terdapat ahli waris yang merupakan anak yang tidak cakap hukum. Masalah warisan telah menjadi sebuah permasalahan dalam masyarakat Indonesia yang sangat beragam. Sebagai masyarakat tentunya kita akan berpegang teguh pada aturan maupun ketentuan hukum mengenai waris seperti ketentuan Hukum Perdata (B.W.) khususnya menyangkut permasalahan Hukum Waris. Di dalam suatu peraturan perundang-undang...
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PENGARUH DUKUNGAN PEMILIK, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Survei pada Usaha Kecil dan Menengah Kerajinan Logam Dusun Tumang Desa Cepogo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to determine the effect of owner support, personaltechnical skills, training and education programs on the performance ofaccounting information systems. This research was conducted at Small andMedium Enterprises (SMEs) of Metal Crafts in Tumang Hamlet, Cepogo Village.The type of data used is quantitative data. The data source used is primary data.The data collection technique used a questionnaire. The population used in thisstudy were 212 Metal Craft UKM in Tumang Hamlet, Cepogo...
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KAJIAN FINANCIAL DISTRESS PADA BANK SYARIAH DI INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
The purpose of this study is to analyze the potential for financial distresswith the Altman Z-score Modification method in Islamic banks in Indonesia andanalyze the differences between Muamalat Bank and public banks that opensharia. The scope of this research is empirical study. The study population isIslamic banks in Indonesia. The sample was 11 years with a purposive samplingtechnique. Data collection methods use documentation and study of literature.Analycis data techniques using the Altman Z...
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MENGENAI ETIKA PENGGELAPAN PAJAK (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Perguruan Tinggi Swasta di Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Tax evasion in Indonesia is still a lot, such as reporting smaller sales, inflating company costs at a fictionalized cost. The purpose of this research is to analyze the significance of the influence of taxation system, discrimination, technology and information on taxation and justice to the ethical perception of tax evasion in accounting students Faculty of Private college economics In Surakarta This research took samples of 118 respondents from 1,160 accounting students of the Faculty of Econ...
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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA TAHUN 2014-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
High company value will be able to attract investors to invest in the company, so that it will support in maximizing the company's main objectives. The purpose of this research is to analyzing the effect of capital structure, firm size, liquidity, and dividend policy on value of company. This study uses secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling technique in this study uses purposive s...
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PENGARUH AUDIT FEE, PENGALAMAN AUDIT, DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERASI (Survei pada KAP di Jawa Tengah dan DIY)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
Audit quality is very important because the financial statements that have been audited by public accountants are more reliable than the fairness of the financial statements that are not or have not been audited.0The purpose of this study was0to analyze the significance of the effect of audit fees, auditor experience, and professional skepticism on audit quality with independence0as a moderating variable. .This0study took0a sample of 87 respondents from all auditors in Central Java and Yogyakart...
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PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The purpose of this study was to analyze the performance of the East Kotawaringin Regency government. This research was conducted at the local government of East Kotawaringin Regency. The type of data used is secondary data.The results of this study address the financial ratios of the decentralization rate of 11.60% in the very low category. The independence ratio of 11.60% falls into the very low category with an Instructive relationship pattern. The dependent ratio is 72.15% in the medium cate...
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