Dea Tiara Monalisa Butar-Butar, Juwenni Chia

Designing Accounting Software Using Microsoft Access For Cv C&L Ocean Ship

Accounting

The deficient accounting recording system in CV C&L Ocean Ship is a result of manual transaction recording, causing inefficiencies and rendering f...

Review:

This paper addresses a highly pertinent issue concerning the critical need for robust accounting systems within Micro, Small, and Medium Enterprises (...

View Full Research

Felix Williansyah, Meiliana Meiliana

Community Service Project At Smes In Batam: Reviewing Financial Statements and Calculating Corporate Annual Income Tax

Accounting

Following the Decree of the Minister of Education and Culture Number 3 of 2020, Universitas Internasional Batam implements the Merdeka Belajar Kampus...

Review:

This community service project effectively addresses a critical need among Small and Medium Enterprises (SMEs) in Batam, aligning with Indonesia's Mer...

View Full Research

Adwa Nahdah Syahmay, M. Nur A. Birton

Subjektivitas Versus Objektivitas Pertimbangan Profesional Auditor

Accounting

Objectives: This study aims to reveal professional judgment of the auditor in the stages of conducting an audit in determining subjectivity and object...

Review:

This study tackles a critical and often debated subject within the auditing profession: the inherent tension between subjectivity and objectivity in a...

View Full Research

Rizka Arinjani, M. Nur A. Birton, Bunga Cathalia Jingga

Menelaah Premature Sign-Off Prosedur Audit melalui Relasi Kuasa Michel Foucault

Accounting

Objectives: This study aims to understand auditors’ behavior when facing problems in the audit process and to identify factors triggering premature si...

Review:

This paper offers a timely and insightful examination of premature sign-off in audit procedures, a critical issue for audit quality and integrity. The...

View Full Research

Rita Rita, Lena Farsiah, Aswani Satria Praja, Rosliana, Mira

Menelusuri Jejak Green Accounting pada Pembudidaya Ikan

Accounting

Objectives: This study aims to explore the understanding and application of green accounting principles in micro, small, and medium enterprises (MSMEs...

Review:

This article, "Menelusuri Jejak Green Accounting pada Pembudidaya Ikan," tackles a pertinent and timely subject by exploring the understanding and app...

View Full Research

Muh. Fathir Maulid Yusuf, Omasrianto

Akuntansi Keberlanjutan: Peran Akuntan dalam Mewujudkan Tujuan Pembangunan Berkelanjutan dan Mitigasi Risiko Fisik Iklim

Accounting

Objectives: This study aims to examine the strategic role of accountants in advancing the United Nations Sustainable Development Goals (SDGs) and addr...

Review:

The study, "Akuntansi Keberlanjutan: Peran Akuntan dalam Mewujudkan Tujuan Pembangunan Berkelanjutan dan Mitigasi Risiko Fisik Iklim," offers a highly...

View Full Research

Cahyani Budihartanti, Indah Purnamasari, Siti Nurlela

Pelatihan Optimalisasi Microsoft Excel untuk Penyusunan Laporan Keuangan Pada UMKM Desa Cimanggis

Accounting

UMKM Desa Cimanggis merupakan wadah bagi para pelaku usaha kecil dan menengah yang berada di Desa Cimanggis, Bojonggede Kabupaten Bogor unt...

View Full Research

Sairin, Chotamul Fajri, Susanto

Pengelolaan Petty Cash Keuangan Perusahaan Di SMK Arrahmaniyah Tonjong Bogor

Accounting

Lulusan Sekolah Menengah Kejuruan (SMK) seringkali tidak memiliki informasi yang cukup ketika sudah lulus dan memasuki dunia kerja...

View Full Research

Lenny Nur Ikhwan, Indarto Indarto, Yuli Budiati

PENGARUH ARUS KAS KEGIATAN OPERASI, SIKLUS OPERASI, TINGKAT HUTANG, DAN VOLATILITAS PENJUALAN TERHADAP EARNING PERSISTENCE

Accounting

This study aims to determine the effect of operating cash flow, operating cycle, debt level and sales volatility on earning persistence wit...

Review:

This study meticulously examines the factors influencing earning persistence within the Indonesian real estate and property sector, specifically focus...

View Full Research

Riko Aldi Winata, Fitria Fertha Agustina, Naufal Sinatria, Andi Mulyono

Analysis of pentagon fraud elements in detecting financial reporting fraud in healthcare companies

Accounting

The objective of this research was to analyse the influence of the fraud pentagon elements on the detection of financial reporting fraud in healthcare...

View Full Research