This research aims to address the challenges in managing inpatient financial data at the Pematang Panggang IV Public Health Center, where manual processes lead to slow data access, a high risk of e…
This final report discusses the application-based fixed asset recording and depreciation calculation system at Perumda Tirta Musi Palembang Company. The processes studied include recording fixed as…
This study aims to examine the effect of Thin Capitalization, Transfer Pricing, and Capital Intensity on Tax Avoidance, with Islamic Corporate Governance as a moderating variable. A quantitative ap…
This study aims to determine the effect of green tax, return on equity (ROE), and institutional ownership on net profit margin (NPM) in manufacturing companies listed on the Indonesia Stock Exchang…
This report discusses the mechanism of fixed asset acquisition from Projects in Progress (PDP) in the transmission and substation projects carried out by PT PLN (Persero) Regional Development Unit …
Salary is a form of wages, allowances, and other bonuses according to performance and each group is paid on time and in accordance with the provisions. Performance allowance is a form of reward giv…
Laboratories in the puskesmas environment have an important role in supporting public health, especially in Padang bindu village. However, the process of processing financial data on laboratory ser…
This study aims to examine the effect of profitability and independent commissioners on tax avoidance, with company size as a moderating variable. The objects of this study were mining companies li…
Cooperatives in school environments, such as at MTsN 4 OKU Selatan, have an important role in supporting the needs of students and teachers. However, the process of buying and selling transactions …
Audit quality reflects the auditor's ability to detect and report material misstatements in financial statements. The effectiveness of the audit committee, as a governance mechanism, plays a crucia…
The purpose of this study is to test the theories of sustainability reporting, financial distress, and capital intensity. The data used in this study is secondary data in the form of company annual…
This study aims to analyze the influence of tax knowledge, tax socialization, perceived usefulness, and perceived ease of use on taxpayer compliance in paying motor vehicle taxes through the Nation…
This study aims to analyze the effect of profitability, leverage, company size, and tax aggressiveness on sustainability reports. The objects of this study are state-owned enterprises listed on the…
This research aims to address the financial report management challenges faced by Micro, Small, and Medium Enterprises (MSMEs), specifically Sugarwaff Waffle, where manual recording leads to risks …
This study aims to empirically examine the effect of the Fraud Star Theory on financial statement fraud, with the audit committee as a moderating variable and firm size as a control variable. The p…
This study aims to examine the influence of love of money, personal finance management, ethical knowledge, and sharia compliance on the ethical perceptions of accounting students at Sriwijaya Unive…
This study aims to examine the effect of Good Corporate Governance as proxied by the board of directors, independent commissioners, audit committee, and ownership concentration, Intellectual Capita…
This study aims to examine the effect of Financial Stability, External Pressure, and Audit Quality on Financial Statement Fraud. The detection of fraudulent financial reporting is measured using tw…
Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan manajerial dan kualitas audit terhadap manajemen laba dengan corporate governance sebagai variabel mediasi. Data yang digunakan …
Abstract: This study aims to analyze the influence of Islamic Corporate Governance (ICG) and Islamic Social Responsibility (ISR) on fraud in Islamic banks in Indonesia, as well as examine the moder…
This study examines the relationship between ESG disclosure and firm value for companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using panel data regression analysis of 28 c…
This study aims to examine the influence of Tax, Profitability, and Exchange Rate on Transfer Pricing in retail subsector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The ob…
This study aims to examine the effect of sales growth, leverage, and return on assets (ROA) on tax avoidance, as well as to analyze the moderating role of firm size in these relationships. The rese…
The research aims to determine the impact of KAP reputation, auditor gender diversity, public ownership, and management changes on auditor switching in financial sector companies on the IDX in the …
This research aims to test the effect of mechanism corporate governance, firm size, profitability and liquidity regarding CSR disclosure in companies listed in the LQ45 Index listed on the Indonesi…
This study aims to examine the effect of Greenwashing on green innovation, as well as the role of corporate governance—proxied by the proportion of independent commissioners—as a moderating var…
This study aims to examine the influence of auditors’ work pressure and clients’ internal control systems on auditors’ ability to detect fraud, as well as the moderating role of auditor perso…
This research aims to examine the influence of good corporate governance (GCG) which is proxied by institutional ownership, independent commissioners and audit committees and to examine the influen…
Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit yaitu, gender, etnis, kualifikasi, dan kesibukan terhadap pilihan auditor. Sampel penelitian terdiri dari 597 perusahaan s…
This final report discusses the calculation mechanism of Investment Feasibility Analysis (IFA) as a basis for investment decision-making in the implementation of IndiBiz WiFi installation by PT. Te…