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PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a...
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PENERAPAN AKUNTANSI PADA DESA WISATA NGLINGGO KABUPATEN KULON PROGO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The program for the development and utilization of resources and the potential of regional tourism are expected to contribute to economic development. In order for tourism development to run optimally, good fund management is needed by applying accounting that is in accordance with the standards, namely the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study aims to determine the application of accounting and help the preparation of financial statement...
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PENGARUH PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN SRAGEN (Studi Kasus pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The purpose of this study was to determine the effect of internal control and the suitability of compensation for the tendency of accounting fraud in Sragen district government. The sample of this study was 85 respondents consisting of employees from the secretariat, the field of billing and reporting, the area of income and regional cash management, the field of accounting, the area of regional asset management, the field of budget. Data collection techniques using questionnaires. Data analysis...
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PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this research is to analyze the significance of the influence of due professional care, time budget pressure, the auditor competence, motivation and independence of the Auditors of the quality audit in the public accountant of the city of Surakarta and Yogyakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this study are all Auditors working in pu...
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PENGARUH PENGGUNAAN E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK BADAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this study was to analyze the effect of e-filling, e-billing and e-invoicing on corporate taxpayer compliance in the Pratama Tax Service Office Surakarta. This type of research is a survey study on corporate taxpayers at KPP Pratama Surakarta. The population of this research is all corporate taxpayers registered in Pratama Tax Service Office Surakarta. The sampling technique used purposive sampling with a sample of 93 corporate taxpayers. The technique of collecting data used a qu...
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PENGARUH GENDER, ETHICAL SENSITIVITY, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (Studi pada Universitas Islam Batik Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
This research is meant to test the influence to the gender, ethically sensitivity, and the locus of control to the ethically behavior of the accounting students at University of Islam Batik Surakarta. Data retrieval is done by distributing questionnaires to 85 students majoring in accounting at The University of Islam Batik Surakarta. The sampling technique used was purposive sampling. Data quality was tested by using test validity and reliability testing. The analysis tool used is multiple regr...
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Strengthening the Role of the Social Development Center for Child in the Case of Sexual Crime Against Street Children
Wacana Hukum
Vol 26
, No 1
(2020)
Being a civilized nation is one of the values enshrined in the Pancasila and the Preamble of the 1945 Constitution of the Republic of Indonesia. However, today the Indonesian nation can be said to be experiencing a crisis of morality. It is proven by the rise of cases of sexual crimes that occur in the community. The irony is that the victims of sexual crimes are children. The average victims of sexual crimes are street children. In fact, almost all female street children have experienced sexual...
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PENGUKURAN TINGKAT KINERJA KEUANGAN DAN KINERJA NON KEUANGAN PADA BANK SYARIAH DI LIMA NEGARA ASIA (Studi Kasus pada Bank Syariah dengan Aset Tertinggi)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 9
, No 1
(2020)
This study aims to determine the financial performance and nonfinancial performance in Islamic banks in seven countries ranked GFIR 2017. This research method uses descriptive quantitative. Quantitaf is used to calculate each ratio and then analyzed descriptively describing the calculation scheme. Measurement of financial performance in this study using the method of Economic Value Added (EVA). Measurement of non-financial performance in this study using maqashid syariah index consists of six ra...
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PELATIHAN USAHA DESA MELALUI PENGOLAHAN IKAN KATOMBO DI DESA AENG BATU-BATU KECAMATAN GALESONG UTARA KABUPATEN TAKALAR SULAWESI SELATAN
Jurnal Pengabdian Masyarakat Unwahas
Vol 5
, No 1
(2020)
Kabupaten Takalar merupakan salah satu kabupaten yang berada di provinsi Sulawesi Selatan. Kabupaten Takalar dekat dengan hamparan laut, hal ini menjadikan kabupaten Takalar kaya akan hasil laut dengan berbagai macam jenis ikan yang sangat mudah didapatkan di daerah ini. Pemanfaatakan kekayaan alam perlu dilakukan agar dapat dikembangkan untuk menjadi berbagai jenis usaha yang dapat dilakukan oleh masyarakat. Salah satu jenis ikan yang mudah didapatkan didaerah desa Aeng Batu-batu Kabupeten Taka...
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MEDIA PEMBELAJARAN ANIMASI INTERAKTIF MENGENAL KEBUDAYAAN NUSANTARA
Gaung Informatika
Vol 13
, No 1
(2020)
Basically, animation is a form of entertainment, and by making learning media can make children, especially elementary school students, be more happy in learning. Learning methods used in primary schools still use lecture or face-to-face methods to students, so it is necessary to add more interesting learning media. In the teaching process, teachers only use the media as a guide for teaching, as a result students find it difficult to know clearly about the culture of the...
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