Allifvia Agati, Nurzi Sebrina

Efektivitas Komite Audit dan Ukuran Perusahaan: Analisis Corporate Risk Disclosure Perusahaan Sektor Basic Materials di Indonesia

Accounting

This study aims to examine the effect of audit committee effectiveness and firm size on the level of Corporate Risk Disclosure (CRD) among basic mater...

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Dyana Nur Azizah, Salma Taqwa

Pengaruh Komite Audit, Company Size dan Leverage terhadap Kecurangan dalam Laporan Keuangan

Accounting

This study seeks to offer a refined perspective in examining the influence of the audit committee, corporate scale, and leverage on the occurrence of...

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This study critically examines the influence of the audit committee, firm size, and leverage on financial reporting fraud within Indonesian manufactur...

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Vivi Apriliany, Dewi Pebriyani

Pengaruh Pengungkapan Key Audit Matters dan Kompetensi Auditor terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Indonesia

Accounting

This study aims to determine the effect of key audit matters (KAM) disclosure and auditor competence on audit quality (an empirical study of public ac...

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This study investigates the crucial relationship between Key Audit Matters (KAM) disclosure, auditor competence, and audit quality within the context...

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Annisa Auliya Handini, Itsna Zaairotul Mufarihhah

PENERAPAN AKUNTANSI PADA UMKM: PASAR TIBAN DEMAK

Accounting

The low level of accounting knowledge among MSMEs is often an obstacle in developing their businesses. The role of the government is very i...

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Deddy Ibrahim Rauf, Dwi Anugerah Lestari Musa, Annisa Paramaswary Aslam, Andi Dewi Angreyani, Muh. Al Fatah Arief Putra, Muh. Yushar Mustafa

Corporate Income Tax Expenses Payable: An Analysis Based on Size, Operational Cost, and Profitability

Accounting

Penelitian ini dilakukan dengan tujuan menganalisis dan mengetahui pengaruh profitabilitas, biaya operasional, dan size terhadap beban Paja...

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This study addresses a pertinent topic in corporate finance and taxation, investigating the factors influencing corporate income tax expenses payable...

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Risky Handayani, Yulitiawati Yulitiawati, Eka Meiliya Dona, Hasiatul Aini

PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGENDALIAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH PADA BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN OKU

Accounting

This research aimed to determine the implementation of public sector accounting and internal control on the performance of government institutions at...

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This study critically examines the influence of public sector accounting implementation and internal control systems on the performance of government...

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Nurhaliza Nurhaliza

Digital Accounting Transformation for Agri-Fintech Startups: Opportunities and Risks in Developing Countries

Accounting

The transformation of digital accounting is an urgent need for agri-fintech startups in developing countries. The complexity of agricultura...

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This paper addresses the critical and timely topic of digital accounting transformation within agri-fintech startups in developing countries, a sector...

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Putri Roza, Endang Ruhiyat

PENGARUH GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN

Accounting

This study aims to analyze the impact of green accounting, green intellectual capital, and corporate social responsibility on company performance. The...

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This study investigates the influence of green accounting, green intellectual capital, and corporate social responsibility on company performance with...

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Asri Mariam Syarah

EVALUASI PRAKTIK AKUNTANSI PENDANAAN MUDHARABAH SESUAI DENGAN PSAK 105 PADA BSI KC CIMAHI

Accounting

Penelitian ini bertujuan untuk mengevaluasi praktik akuntansi pendanaan mudharabah di BSI KC Cimahi sesuai dengan ketentuan PSAK 105 tentang Akuntansi...

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This study undertakes a timely and relevant evaluation of mudharabah financing accounting practices at BSI KC Cimahi, meticulously assessing their con...

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Anita Erari, Yasir Attamimi, Aprianto La'lang Kuddy, Isma Shalihi Ahlia, Fanny Kristin Tantyah Sitompul, Neni Setiarini, Yuni Riskita Mangopo

Pelatihan Teknis Pembuatan Laporan Keuangan Berbasis SIAPIK Bagi Pelaku UMKM Kuliner Pemula di Kota Jayapura

Accounting

The implementation of Technical Training for Making Financial Reports Based on the SIAPIK Financial Information Recording Application System for UMKM...

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This paper outlines a highly relevant technical training initiative aimed at empowering beginner culinary UMKM actors in Jayapura City by enhancing th...

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