This study aims to examine the effect of board characteristics on accounting conservatism. The subjects of this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) from …
This study aims to examine the effect of Environmental Social Governance Score and Capital Structure on Firm Value with Firm Size as a moderating variable, an empirical study of non-financial compa…
Penelitian ini bertujuan untuk mengetahui bagaimana penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik (SAK ETAP) pada usaha mikro, kecil dan menen…
The Education Development Contribution (SPP) payment system at SMA Negeri 2 Sungai Lilin currently uses a manual system for recording and managing student tuition payments. This method is considere…
This study is to assess the company's ability to seek profit and measure the company's effectiveness in using its assets. This researcher uses secondary data, namely the financial statements of PT …
Effective and well-documented data management plays a critical role in supporting the operational activities of PT Kilang Pertamina International, particularly at Refinery Unit III Plaju, in the co…
This study aims to determine how the quality of human resources, the internal control system, and the use of information technology affect the effectiveness of the implementation of the village fin…
Penelitian ini bertujuan untuk menentukan pengaruh Zakat Performance Rasio, Islamic Sosial Reporting, dan Kinerja Keuangan terhadap Kinerja Maqashid Syariah di bank-bank Islam di Indonesia selama p…
This study analyzes the adoption of P2P lending fintech from technological, financial, and behavioral perspectives using the UTAUT framework, with Digital Financial Literacy (DFL) as a moderating v…
Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, keterlambatan audit, integritas laporan keuangan, dan laporan mutasi terhadap nilai perusahaan pada perusahaan manufaktur sub-sektor …
This study aims to examine the effect of tunneling incentive, intangible assets, and exchange rates on transfer pricing. The objects of this study are non-cyclical sub-consumer companies listed on …
This study aims to analyze the effect of managerial agency costs, revenue volatility, liquidity, and leverage on financial distress in energy sector companies. The research showed that there are fl…
This study aims to analyze the effect of liquidity, leverage and profitability on company value in mining sector companies. The sampling technique used in this study is a purposive sampling techniq…
This study aims to empirically examine the effect of governance mechanisms, profitability, and company size on financial reporting quality. The object of this research is banking sector companies l…
This research was conducted to empirically examine the influence of the proportion of independent commissioners, the size of the board of commissioners, institutional ownership, tax avoidance, and …
This study aims to explore the impact of innovation, intangible assets, and intellectual capital on the financial performance of companies. The population used in this research consists of banking …
Sistem SAMSAT bertujuan memudahkan pemilik kendaraan bermotor membayar pajak kendaraan bermotor sesuai peraturan. Pada 2022, Pendapatan Asli Daerah (PAD) Sumatera Selatan mencapai Rp 4.930.955.849,…
Pemindahan ibu kota negara (IKN) merupakan sebuzh kebijakan pemerintahan Indonesia yang menggunakan APBN sebagai salah satu anggaran yang digunakan. Penganggaran APBN menjadi sebuah hal yang pentin…
Penelitian tersebut merupakan salah – satu cara untuk mengetahui perhitungan persentase rasio likuiditas dan rasio solvabilitas, penelitian tersebut menggunakan data sekunder yaitu laporan keuang…
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh capital adequacy ratio (CAR), product asset quality (KAP), return on asset (ROA), net profit margin (NPM), financing to deposit r…
This study aims to analyze the effect of financial distress, audit opinion, key audit matters, and company characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Ex…
This study aims to examine the effect of financial performance, debt policy, and sustainability reports on firm value. The research focuses on companies listed in the LQ45 index for the period 2021…
This study aims to examine the influence of leverage, regional financial dependency, regional wealth level, and budget financing surplus (SILPA) on the financial performance of local governments in…
This study aims to examine the effect of internal auditor financial expertise, internal control effectiveness, and whistleblowing system on the number of fraud. This research focuses on state-owned…
This study examines the influence of audit committee characteristics on audit report lag (ARL) and its differences during and after the COVID-19 pandemic in mining companies listed on the Indonesia…
This study aims to analyze the daily inventory calculation procedure of Avtur at PT Pertamina Patra Niaga Aviation Fuel Terminal SMB II, which plays a vital role in ensuring the availability of air…