Accounting Journals | Jurnal Online Page 7

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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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...

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

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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...

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

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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...

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

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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...

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

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