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PENERAPAN PSAK 101 PADA LAPORAN KEUANGAN BPRS DIBAWAH PENGAWASAN OJK REGIONAL 3
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 2
(2025)
PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyalur...
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PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM DI BEI (STUDI KASUS: PERUSAHAAN PERTAMBANGAN PERIODE 2018 – 2023)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Background : The capital market plays an important role in the Indonesian economy as an investment vehicle for investors and a source of funding for companies. This study aims to analyze the effect of operating cash flow, investment cash flow, and accounting profit on stock returns in mining subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. This finding indicates that financial information, especially operating cash flow and accounting...
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Bridging The Gap: Tackling Students Challenges in Applying Politeness Strategy in English Daily Conversation
ETERNAL: English Teaching Journal
Vol 16
, No 1
(2025)
The study examines the difficulties BBC Tlogosari English Course students face when using politeness strategies in daily conversation. Communication is crucial in today's interconnected world, especially for EFL students. The qualitative research study used document analysis and questionnaires to gather information and questions from other students to analyze their experiences. According to the data, students have many challenges that make it hard for them to be polite. Language barriers, especi...
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Edukasi Cara Menjaga Kesehatan Reproduksi dan Pencegahan Penyakit Menular Seksual pada Siswa/siswi SMA N 7 Pekanbaru sebagai Latihan Public Speaking Mahasiswa Kebidanan Universitas Abdurrab
Suci Shinta Lestari
; Neneng Oktavianti
; Sri Rahmawati
; Noor Afriyanni Yuwandari
; Putri Dwi Retno
; Aurelia Fridons
Jurnal Pengabdian Kepada Masyarakat
Vol 2
, No 1
(2025)
Adolescent health is one of the most important parts of developing quality human resources during adolescence. Individuals experience profound physical, emotional and social changes during their teenage years, which can affect their well-being performance. An in-depth understanding of reproductive wellbeing is essential to help adolescents identify risks of sexually transmitted infections (STIs), unintended pregnancy and mental health problems. All cases of HIV infection worldwide occur in peopl...
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Analisis Kesiapan Transformasi Digital UMKM dalam Penggunaan Aplikasi Pos Digital System dengan Metode I-Toe Framework
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 1
(2024)
Information technology has an important role in the continuity of business activities for MSMEs. The application of technology to build a business is called effective and efficient digital transformation for MSMEs. One form of digital transformation is in the aspect of recording transactions and finances called Point of Sale (POS). POS is an application in the form of an online cashier with integrated electronic transaction service features which is aimed at increasing the sustainable developmen...
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ANALYSIS OF FRAUD RESPONSE AND FRAUD RECOVERY SYSTEM IN MICROFINANCE INSTITUTIONS: CASE STUDY APPROACH
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 2
(2024)
This study aims to determine the considerations used by management in fraud response to cases that have harmed cooperatives and customers, and to determine the loss recovery system taken by management. The subjects and organizations studied are the management of a microfinance institution (ABC Cooperative) in Central Java. The objectives of this study will be achieved by using a qualitative research design, with a case study approach. Case studies are chosen because the unit of analysis is one o...
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DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR HEALTH CARE YANG TERDAFTAR DI BEI PERIODE 2019 – 2022
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 1
(2024)
The first time the pandemic hit, it impacted the unstable economic crisis in various communities in all world countries. In contrast in the healthcare sector companies can survive due to the soaring demand for drug production and health services. Thus providing an opportunity to get high income in the future, and can even provide an opportunity to get high profits. So in the research period span, it has an impact on increasing or decreasing profits with a high difference. This study was conducte...
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THE EFFECT OF GOOD CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES LISTED ON THE IDX
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 1
(2024)
This study examines the effect of good corporate governance represented by gender and age diversity of the board of directors, the size of the board of commissioners, and the frequency of board of directors meetings on the company's financial performance calculated by ROE (Return on Assets). The sample of this study was 62 manufacturing companies listed on the IDX in 2020-2022 which were obtained through purposive sampling techniques. This study uses multiple regression analysis methods. The res...
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GAYA BAHASA DALAM KOMUNIKASI INTERPERSONAL SESAMA K-POPERS: (Studi Kasus Pada Komunitas Army Yeoja Mojosongo di Kampung Tegal Mulyo Mojosongo RW.4 Jebres Surakarta)
Solidaritas
Vol 7
, No 1
(2023)
Gaya bahasa merupakan suatu cara yang digunakan seseorang untuk menyampaikanpikiran atau gagasannya melalui pemakaian bahasa yang khas sehingga akan menimbulkankesan dan efek tertentu. Tujuan dalam penelitian ini adalah untuk mengetahui dan memberikandeskripsi bagaimana gaya bahasa dalam komunikasi interpersonal pada sesama anggota k-popkomunitas AYMJ. Penelitian ini merupakan deskripstif dengan metode kualitatif. Adapun teoriyang digunakan dalam penelitian ini yakni teori komunikasi Interperson...
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