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…
This report aims to analyze the recording of financial transactions for aviation fuel sales at PT Pertamina Patra Niaga Aviation Fuel Terminal Sultan Mahmud Baddarudin II. The main focus is the imp…
This study aims to analyze the effect of auditor rotation, audit committee, size of the Public Accounting Firm (KAP), leverage, and company size on the integrity of financial statements in energy s…
This study aims to analyze the effect of audit committee, managerial ownership, ineffective monitoring, financial distress, and corporate social responsibility on the detection of fraudulent financ…
This study aims to test the effect of HR competence, utilization of accounting, Information Technology, good governance and internal supervision on the quality of financial reports. The object of t…
Penelitian ini memiliki tujuan untuk menguji secara empiris pengaruh dari variabel ukuran komite audit, frekuensi rapat komite audit, financial expertise audit committee, keberagaman gender direksi…
This study aims to analyze the influence of financial literacy and financial behavior on financial management in electronic sales in Palembang. The population in this study were all electronic sale…
The purpose of this study is to analyze the effect of education costs, per capita income, and inflation on the unemployment rate in Indonesia using ARDL regression analysis. The results of the stud…
Penelitian ini bertujuan untuk menganalisa pengaruh literasi keuangan, perilaku keuangan dan pendapatan terhadap keputusan investasi mahasiswa yang bergabung di PT Melia Sehat Sejahtera Lampung. Sa…
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, likuiditas, dan ukuran perusahaan terhadap nilai perusahaan pada sektor properti dan real estate yang terdaftar di Bursa…