This study aims to test and analyze the Factors that Influence the Management of Village Fund Allocation (ADD) in Muara Badak District. The factors in this study are the role of village officials, internal control systems, transparency, competence, compliance with regulations. The problem of Village Fund Allocation distributed by the Central Government to very large villages...
This study aims to analyze the effect of financial performance and environmental performance on Corporate Social Responsibility (CSR) disclosure. In the era of the industrial revolution 4.0, companies are required to increase productivity through the use of advanced technology, but often ignore social and environmental responsibilities that have an impact on ecosystem damage and...
This study examines the effects of the Israel-Iran conflict on commodity-based investments and portfolio diversification on a global scale. The primary aim of this research is to assess how the conflict influences commodity investments and portfolio diversification strategies. The study adopts a mixed-methods approach, integrating both quantitative and qualitative analyses. The...
The Government Agency Performance Accountability Report (LAKIP) is a form of accountability for the implementation of duties and functions to account for the success and failure of achieving the organization's mission in achieving the goals and objectives that have been set through periodic accountability tools. This study aims to determine and analyze the Government Agency...
This research aims to determine the effect of leverage, the proportion of independent commissioners and institutional ownership on tax aggressiveness and to see whether capital intensity can moderate the relationship between leverage and tax aggressiveness, the proportion of independent commissioners with tax aggressiveness and institutional ownership on tax aggressiveness. This...
In the corporate sector, it is normal practice to transfer auditors in order to achieve financial statement transparency. The goal of this research is to examine how auditor switching in healthcare businesses listed on the IDX during the 2019–2023 timeframe is impacted by financial distress, client firm size, and audit tenure. 50 samples were gathered from 10 businesses that...
In realizing national development, the central government and local governments also have an important role in the success of national development, so the central government imposes decentralization which aims to provide full discretion to the regions in realizing responsible autonomous regions, to regulate and manage the interests of the community in accordance with the...
This study investigates the relationship between the use of Green Accounting, company characteristics, ownership structure, and the implementation of Good Corporate Governance (GCG) with company performance in the steel sub-sector on the Indonesia Stock Exchange (IDX). The research method uses a quantitative approach by collecting data from companies in the steel sub-sector...
The object of research that we will use is PT. Pertamina is listed on the Indonesian Stock Exchange. The purpose of this study is to determine the impact of resistance and financial performance on the resilience of PT. Pertamina during the economic crisis. This research wasconducted using data in the IDX Annual Report to determine PT PERTAMINA's financial resilience during the...
MSMEs have been proven to encourage national economic growth, as seen in MSME players who have the ability to prepare financial statements well and in accordance with financial accounting standards. The research aims to examine the effect of the benefits of online accounting applications, entrepreneurial competence, and compensation on bookkeepers in MSMEs in Semarang City. The...
The purpose of this study was to determine the effectiveness of internal control on the IndiHome sales system and on the cash receipt system at PT Telekomunikasi Indonesia Regional 5 Jatim Balnus. The research method used is a qualitative method with primary and secondary data collection techniques, primary data collection using interview techniques obtained from resource persons...
Petty Cash is very important to the company's operating activities. Usually used in small nominal transactions that occur every day from the start of the company's operating hours to the end of operating hours. The purpose of this study was to identify the Petty Cash Fund Recording System and the Use of Petty Cash Funds by PT. Shark Surya Distribution. Data collection methods...
The quality of accounting information or a lack of understanding of accounting information is one of the factors that makes it difficult for UMKM to develop and even fail to close their businesses. This study aims to examine whether there is an effect of business turnover, education level, and accounting training on the quality of accounting information. In collecting data using...
The aim of this research is to examine and analyze the influence of Continuing Professional Education, Auditor Assignment Period, Industry Specialization on Compliance with Audit Standards, Implementation of Data Analytic Techniques , and Quality of Audit Results. This research took respondents from auditors from non- big 4 public accounting firms in the city of Surabaya from...
This research aims to determine the effect of Liquidity and Leverage Ratios on share prices in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample in this study consisted of 8 pharmaceutical sub-sector companies on the Indonesia Stock Exchange (BEI) in the 2016-20120 research period which were selected based on certain...
Audit quality is still widely questioned by the public because there are still various public assessments in assessing public accountant firms, this assessment can be measured by the competence of auditors who are evaluated in the audit process. Apart from problems related to auditor competence, the same is the case with auditor integrity and ethics, which are factors that...
Auditor integrity is very important to ensure audit quality. However, auditor integrity can be influenced by pressure from superiors such as role conflict, role ambiguity, and role overload. This study aims to examine the effect of the three role pressure factors on auditor integrity and performance. This quantitative research with a causality approach was conducted through...
This study aims to compare the return and risk of investment in blue chip stocks (first liner) and second liner stocks of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022 period. The method used is qualitative with single index theory, and closing price data is used for analysis. The results show that a portfolio of second liner stocks provides...
The level of household, LNPRT, and government consumption is generally seen as a measure of economic development. This reverse relationship, however, has never been studied. The purpose of this research is to analyze how the subsequent year's household and government spending will be influenced by the rate of economic growth. Using secondary data from BPS, this study...
This study examines how the management of Sharia Savings, Loan and Financing Cooperatives (KSPPS) of Sidoarjo Regional Office in East Java accepts the sharia-based accounting program. The Technology Acceptance Model (TAM) was used as the foundation of this study to evaluate system acceptance. This research was conducted in the Sidoajo regional office, where there are 40 KSPPS...
This study aims to map, test, and analyze Tax Compliance articles that have been published in Scopus indexed international journals. This research also provides a mapping of the research sector that has never been done in the context of the theme of Tax Compliance. This study uses a qualitative method with a Bibliometric approach. Bibliometric research is a part of the Systematic...
Gold is a type of investment instrument that can be used as an alternative choice for investors and can be used as one of the portfolio diversification strategies. One of the considerations in investment activities in the capital market is the rate of return of the investment instrument. The ups and downs of gold price movements in this study are influenced by three factors...
Everyone who invests will want to get optimal profits with a growing capital value, whether using long-term investments or short-term investment products. Therefore, a strategy is needed in making investments. One of them is by investment diversification. Investment diversification is a widely accepted strategy for reducing investment risk. In analysing the portfolio, continuous...
This research is a study using the literature study method which raises five recent studies in 2022 which project audit tenure, firm age, auditor relations, audit opinion, public accounting firm reputation, profitability, solvency, internal audit and the covid-19 pandemic, and committee audit against audit delay. The purpose of this study is to analyze more comprehensively the...
The purpose of this study to analyze the performance of operational management by evaluating the variance resulting from standard conversion costs and actual conversion costs. The design of this research is to do a case study approach. The data used is the production cost report for the period January to October 2022. In addition, there is historical data regarding packaging...