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...

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

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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...

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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...

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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...

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

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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...

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Mutiara Zuryatina, Anggeraini Oktarida, Riza Wahyudi

The Influence of Audit Findings, Follow-Up on Recommendations, and Adequacy of Financial Statement Disclosures on Audit Opinions of Regencies and Cities in Lampung Province

Accounting

Examine the influence of audit findings, follow-up actions on audit recommendations, and the adequacy of financial statement disclosures on audit opin...

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This paper addresses a highly relevant topic concerning public sector accountability and transparency by examining the factors influencing audit opini...

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Antoni Antoni

The Effect of Accounting Competencies, Information Systems, and Compliance on the Quality of MSME Financial Reporting through Accountability

Accounting

This study examines the influence of accounting competencies, information systems, and compliance on the quality of financial reporting in...

Review:

This study critically examines the multifaceted influences on the quality of financial reporting within Micro, Small, and Medium Enterprises (MSMEs),...

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Taufikur Rahman, Farkhani Farkhani

The Accountability of Waqf Managers: Reviewed from Judicial and Accounting Aspects (PSAK NO 412)

Accounting

Abstract: This research aims to find out the role of the Indonesian Waqf Board in terms of waqf management and dispute resolution, as well as whether...

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This paper addresses the critical issue of accountability for waqf managers, a topic of significant contemporary relevance given the growing emphasis...

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Rosnita Rosnita

THE ROLE OF GOVERNANCE SUPERVISION ON DELAYS IN AUDIT REPORTS OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

Accounting

The research aims to investigate the effect of corporate governance and audit report lag. The independent variables of this research are audit committ...

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This study capably addresses a pertinent issue within corporate finance and governance: the factors influencing delays in audit report issuance among...

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Naella Amalia Sri Amai, Abdulloh Mubarok, Eva Anggra Yunita

Pengaruh Capital Intensity Ratio, Net Profit Margin dan Leverage Terhadap Effective Tax Rate dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Konsumen Non Primer

Accounting

Penelitian ini mengkaji pengaruh Capital intensity ratio, Net profit margin, dan leverage terhadap Effective tax rate (ETR), dengan profitabilitas seb...

Review:

Penelitian ini mengkaji topik penting dalam manajemen pajak perusahaan, yaitu faktor-faktor yang mempengaruhi Effective Tax Rate (ETR), dengan fokus p...

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