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Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 1
(2024)
This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This res...
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PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI, KUALITAS PELAYANAN PETUGAS PAJAK DAN PENERAPAN E – FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Achmad Basuki
; Jaeni
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis....
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PERAN KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI DALAM MENENTUKAN FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT
Virlianda, Olivia
; Jaeni
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study aims to analyze the effect of compliance pressure, audit expertise, audit experience, and self-efficacy on audit judgment moderated by task complexity. The technique used in sampling is purposive sampling technique and obtained by 120 people. Data was collected using a survey method with data collection techniques using a questionnaire distributed to the Financial and Development Supervisory Agency (BPKP). The data analysis technique used moderated regression analysis. The results sho...
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PERKIRAAN BIAYA MODAL SPESIFIK ATAS PABRIK MULTI EFEK DISTILASI
Wibowo, Lisna Krisan
; Saputra, Raka Dimas
; Suherman, Suci Dhiya Mayra
; Fatin, Ainiyyah
; Sinabutar, Kristin Valentina
; Djaeni, Mohammad
; Sari, Dessy Agustina
Jurnal Inovasi Teknik Kimia
Vol 7
, No 2
(2022)
Salah satu macam teknologi desalinasi yang umum digunakan adalah Mulfi Efek Distilasi (MED). Pilihan ini merupakan tipe yang tepat untuk mengubah air laut menjadi air konsumsi. Biaya produksi air dan membutuhkan suhu yang rendah mampu memberikan peluang bagi penggunaan energi terbaharukan sebagai sumber panasnya. Namun, di masa lalu MED mengalami kegagalan persaingan dengan MSF – Multi Efek Flash. Kelemahannya berada di biaya modal (CapEx – Capital Expenditure). Hal ini menjadikan peluang ad...
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ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI SEBELUM DAN MASA PANDEMI COVID-19
Sirotun Nabawiyah
; Jaeni
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to determine the analysis of differences in financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic as measured using ratios, solvency ratios, activity ratiod, and profitability ratios. The method used is purposive sampling where from 62 companies there are 47 companies used in the study based on certain considerations in accordance with the criteria carried out. The type data used id seconda...
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4 Sitasi
Kinerja Keuangan Sebelum Dan Saat Pandemic Covid-19 Pada Perusahaan Telekomunikasi Yang Tercatat Di Bursa Efek Indonesia
Ananda Widiastuti
; Jaeni
; Triono, Ananda Widiastuti
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
The purpose of this study was to determine differences in the financial performance of telecommunication companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The method in this research uses descriptive quantitative. The sampling technique was carried out by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial reports for the first quarter - fourth quarter of the Telecommunication Sect...
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6 Sitasi
Faktor-Faktor Yang Memengaruhi Persepsi Karyawan Dalam Pencegahan Fraud (Studi Empiris Pada PT. BPR BKK Kabupaten Pekalongan (Perseroda))
Hanurani, Norma Yustia
; Jaeni
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to determine the effect of employee perceptions of the culture of honesty, whistleblowing system and internal control system on fraud prevention. This study is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The population in this study were all employees of PT BPR BKK Pekalongan Regency (Perseroda). The sampling technique used purposive sampling with sample criteria, in order to obtain a sample of 104 people. The data analy...
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2 Sitasi
FAKTOR PENENTU PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 8
, No 1
(2019)
The purpose of this study is to examine the Determinants to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Profitability, Industrial Type, Managerial Ownership, and Size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2015-2017. Samples were 2...
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FAKTOR PRNENTU KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TENGAH (Studi Kasus Pada Kabupaten/Kota Se-Jawa Tengah Tahun 2015-2017)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
This study aims to analyze the Determinants of Financial Performance of District / City Governments in Central Java Province. This study discusses the financial determinants of local government using proxy measures (size), Prosperity (wealth), legislative measure, intergovernmental income and leverage.This study discusses the Local Government Financial Report (LKPD) by taking a sample of 35 districts / cities in Central Java in 2015-2017. The data used in this research is secondary data. The ana...
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PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI PENDAPATAN ASLI DAERAH DAN BANTUAN PROPINSI TERHADAP BELANJA MODAL
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 1
(2017)
Regional autonomy makes the region able to develop in accordance with its capabilities and does not depend on the Central Government. Efforts to increase the Original Revenue will not give meaning if not followed by an increase in regional economic growth. This study aims to analyze the effect of Local Revenue and Provincial Assistance on Capital Expenditures Moderated by Regional Economic Growth The research was conducted in the administrative area of Central Java Province Regency, which is 35...
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