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Pengaruh Ukuran Perusahaan, Leverage, Biaya Audit, Audit Tenure, Dan Cash Flow Operation (CFO) Terhadap Kualitas Audit
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan d...
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Analisis Perkembangan Kinerja Keuangan UMKM Dilihat Dari Optimalisasi Pengelolaan Bantuan Dana Desa dan Literasi Keuangan Pelaku UMKM (Studi Kasus UMKM Didesa Kubutambahan)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to determine the development of MSME financial performance as seen from the optimization of village fund management and financial literacy of MSME actors in Kubu Additional Village. The population is all MSME actors who have received assistance in the form of funds from the village and the number of samples in this study is 41 MSME actors. The data analysis technique used in this study is the Structural Equation Modeling-SEM based on SEM variance, which is famously called Partial...
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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling...
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The Effect of Corporate Governance Mechanism on the Integrity of Financial Statements in Manufacturing Companies in the IDX
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institu...
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Pengaruh Inventory Intensity , Kepemilikan Institusional dan Capital Intensity terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Moderasi
DHARMA EKONOMI
Vol 31
, No 2
(2024)
This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique...
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Kinerja Keuangan dan Belanja Kota Pasuruan Tahun 2019-2023
Adinda Yasinta Nurul Hasan
; Aqilla Nabbihah
; Berlian Gustina Riyadi
; Ferdiaz Riandra Febrilliant
; Renita Syilviana
; Mega Tunjung Hapsari
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 3
, No 1
(2024)
The aim of this research will focus on the management of Regional Original Income and regional expenditure in Pasuruan City. Descriptive qualitative analysis methods will be used to explain the research results. Data obtained from the realization of Pasuruan City's financial reports for 2019-2023. The results of the analysis show that the degree of decentralization ratio has poor performance. The average performance financial independence ratio is very low. The average performance of the expendi...
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Laporan Hasil Asesmen Diagnostik Non-Kognitif: Identifikasi Sosial Emosional dan Gaya Belajar Peserta Didik di SMA Negeri 3 Kejuruan Muda
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 3
, No 4
(2024)
It is important to understand that students' academic achievement is not only influenced by their cognitive abilities, but also by non-cognitive factors such as social-emotional skills and learning styles. In an effort to improve the quality of education and facilitate the optimal development of students at SMA Negeri 3 Kejuruan Muda, it is hoped that the report on the results of the non-cognitive diagnostic assessment can be a strong foundation for SMA Negeri 3 Kejuruan Muda in developing holis...
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Pengaruh Health Education Menggunakan Video Animasi Terhadap Kebersihan Tangan dan Kuku pada Anak Sekolah Dasar di SDN Sekarputih 01 Bondowoso
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 2
, No 4
(2024)
Hand hygiene is an important aspect in maintaining individual health and preventing the spread of disease, an effective practice for maintaining hand hygiene is washing hands regularly. Health education is an application of educational concepts in a learning process, namely health education using animated videos. This research aims to determine the effect of health education using animated videos on hand and nail hygiene in elementary school children at SDN Sekarputih 01 Bondowoso. The method in...
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Peran UMKM di Kota Depok dalam Pembangunan Ekonomi Berkelanjutan dan Kesejahteraan Masyarakat pada Provinsi Jawa Barat
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 3
, No 1
(2024)
This study aims to identify the strategic role of MSMEs in driving sustainable economic growth in Depok City and its impact on improving community welfare in West Java. Through qualitative and quantitative approaches, this study analyzes various factors that influence MSME performance. The results of the study are expected to provide effective policy recommendations to support the development of MSMEs in Depok City.
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PELATIHAN PERANGKAT LUNAK DESAIN KAPAL SEBAGAI INISIASI PENDIDIKAN MICROCREDENTIAL BAGI MASYARAKAT
Satoto, Sapto Wiratno
; Handayani, Rita
; Aisyi, Rahadatul
; Susmana, Haris
; Febrina, Laila
; Regie, Muhammad
; Putri, Dina Indriana
Abdi Masya
Vol 5
, No 2
(2024)
The high demand for drafters provides new opportunities in the world of education. Many prospective students who do not pass the educational entrance selection try to find a credible institution to accommodate the needs of a competency training institution. Batam State Polytechnic is trying to take a role by providing microcredential classes which have a skills certification output for its students. This program was tried by carrying out community service activities as a form of initiation of mi...
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