Category: Accounting
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Rahayu Solihawati, Fista Apriani Sujaya, Ihsan Nasihin
ANALYSIS OF THE IMPLEMENTATION AND PREPARATION OF FOUNDATION FINANCIAL REPORTS BASED ON ISAK 35 CASE STUDY ON THE AL-MUSLIH ISLAMIC BOARDING SCHOOL FOUNDATION
Accounting

The Al-Muslih Islamic Boarding School Foundation, in preparing its financial statements, only records cash inflows and outflows and has not yet implem...

Review:

This paper addresses a highly relevant issue within the non-profit sector, specifically the challenges of implementing ISAK 35 for financial reporting...

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Valentine Clara Valerie, Melinda Dwi Harwanto
THE EFFECT OF FINANCIAL SELF-EFFICACY AND LEARNING INTEREST ON STUDENTS' FINANCIAL STATEMENT ANALYSIS ABILITY
Accounting

This study aims to analyze the factors that influence the ability to analyze student financial statements seen from financial self-efficacy and studen...

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This study addresses a pertinent question concerning the determinants of students' financial statement analysis ability, focusing on financial self-ef...

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Syagita Dimesia Widowati, Baiq Anggun Hilendri Lestari, Wulandari Agustiningsih
THE INFLUENCE OF INFORMATION TECHNOLOGY UTILIZATION, WORK EXPERIENCE, SKILLS, AND INCENTIVES ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS AT THE BADAN PUSAT STATISTIK (BPS) OF WEST NUSA TENGGARA PROVINCE
Accounting

In the current digital era, information systems play a crucial role in the operations and decision-making processes of organizations. This study aims...

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This study addresses a highly pertinent topic concerning the factors influencing the effectiveness of Accounting Information Systems (AIS) within a pu...

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Ika Wahyuni, Ida Subaida, Dian Widiarti
Peningkatan Layanan dan Pendampingan Penyusunan Laporan Keuangan Koperasi Karyawan UNARS
Accounting

Koperasi Karyawan Universitas Abdurachman Saleh Situbondo (UNARS) merupakan koperasi yang bergerak dalam bidang simpan pinjam yang beranggotakan selur...

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This paper, "Peningkatan Layanan dan Pendampingan Penyusunan Laporan Keuangan Koperasi Karyawan UNARS," directly addresses significant operational and...

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Asri Dwi Ariyani, Rosita Rosita, Hanifa Zahra, Avininda Dewi Nindiasari, Arantika Meidya Pratiwi, Yolanda Safitri
Penerapan Metode Activity Based Costing (ABC) dalam Analisis Perhitungan Unit Cost pada Instalasi Farmasi RSUD
Accounting

Instalasi farmasi di rumah sakit umum daerah (RSUD) BLUD memiliki peran penting untuk mendukung layanan kesehatan melalui pengadaan dan distribusi oba...

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This paper addresses a critical issue in healthcare management: the accurate calculation of unit costs within hospital pharmacy installations. The abs...

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Wilson Wilson, Latersia Br. Gurusinga, Juliandi Sahputra
Pengaruh Pajak Tangguhan dan Penghindaran Pajak terhadap Manajemen Laba pada Perusahaan Manufaktur Subsektor Industri Dasar dan Kimia Tahun 2019-2023
Accounting

This study aims to determine the effect of deferred tax and tax avoidance on earnings management. The object of this research is companies in the Basi...

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This study tackles a highly relevant topic in financial accounting, examining the influence of deferred tax and tax avoidance on earnings management w...

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Muhammad Ridha Habibi Z, Faisal, Nova Mahendra
The Effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching in Manufacturing Companies Listed on the Indonesia Stock Exchange
Accounting

This study aims to determine the effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching partially and simultaneousl...

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This study investigates a pertinent topic within corporate governance and financial reporting: the determinants of audit switching among manufacturing...

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Frenky Situmorang
Analisis Profesionalisme, Independensi dan Pengalaman, Terhadap Pencegahan Kecurangan Perusahaan
Accounting

The purpose of this study is to determine how much influence the Experience, Independence, and Professionalism Against Cheating Prevention....

Review:

This study investigates the individual and combined influence of professionalism, independence, and experience on fraud prevention within a corporate...

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Jesslyn Felicia, Jennifer Octavia, Elvira Engelyne, Veronika
ANALYSIS OF FACTORS AFFECTING TAX AVOIDANCE WITH LEVERAGE AS A MEDIATION VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2021 PERIOD
Accounting

This study aims to analyze the factors that influence tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX...

Review:

This study, titled "ANALYSIS OF FACTORS AFFECTING TAX AVOIDANCE WITH LEVERAGE AS A MEDIATION VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONES...

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Irma Herliza Rizki, Mela Novita Rizki
The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia
Accounting

This study aims to analyze the effect of tax audits on the quality of financial reporting of corporate taxpayers in Indonesia. Tax audits a...

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The submitted manuscript investigates a highly relevant topic concerning the impact of tax audits on the quality of financial reporting among corporat...

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