Penelitian – Fakultas Ekonomi & Bisnis UHAMKA

FEB Website
15 November 2022
Penelitian, Semua Berita

Modus Kecurangan & Program Anti Kecurangan di Pelabuhan (Studi Kasus Pelabuhan di Jakarta)

The purpose of this study was to determine the anti-fraud and fraud in the port sector. Research method used in this research is qualitative approach, with case study. The...

FEB Website
15 November 2022
Penelitian, Semua Berita

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAKARTA TIMUR

Penelitian ini betujuan untuk mengetahui pengaruh kompetensi dan independensi auditor terhadap kualitas audit baik secara parsial maupun secara simultan pada Kantor Akuntan Publik (KAP) di Jakarta Timutr. Variabel yang...

FEB Website
15 November 2022
Penelitian, Semua Berita

DEBT COVENANT, INVESTMENT OPPORTUNITY SET, DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN JASA SUBSEKTOR PROPERTY DAN REALESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel debt covenant, investment opportunity set, dan kepemilikan manajerial terhadap konservatisme akuntansi. Dalam penelitian ini variabel yang diteliti adalah debt covenant...

FEB Website
15 November 2022
Penelitian, Semua Berita

FACTORS AFFECTING DISCLOSURE OF SOCIAL RESPONSIBILITY (CSR-DISCLOSURE) IN INDUSTRIAL ANNUAL REPORTS BASED ON TAWHIDI EPISTHEMOLOGY APPROACH

This study aims to look for factors that influence the disclosure of social responsibility information (CSRDiscloure) in the annual report on industries in Indonesia based on the Tawhidi Episthemology...

FEB Website
15 November 2022
Penelitian, Semua Berita

STANDAR AKUNTASI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP)

This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and...

FEB Website
15 November 2022
Penelitian, Semua Berita

MULTI LEVEL MARKETING IN SHARIA ACCOUNTING PERSPECTIVE

This study aims to determine how the implementation of accounting (transaction) sharia for PayTren products, and how to measure ushul fiqh against PayTren product.The method used in this research...

FEB Website
15 November 2022
Penelitian, Semua Berita

PENERAPAN PERENCANAAN PAJAK PPH 21 SEBAGAI UPAYA MENGEFISIENSIKAN PAJAK PENGHASILAN PADA PT B NET INDONESIA

Penelitian ini bertujuan untuk mengetahui penerapan perencanaan pajak PPh Pasal 21 sebagai upaya mengefisiensikan pajak penghasilan pada PT B NET INDONESIA. Metode yang digunakan dalam penelitian ini adalah jenis...

FEB Website
15 November 2022
Penelitian, Semua Berita

ANALYSIS OF RISK MITIGATION EFFORTS FOR ISLAMIC EQUITY AND DEBT FINANCING IN ISLAMIC MICROFINANCE INSTITUTIONS

This paper investigates risk mitigation practices and alternative measures for non-performing financing in sharia rural banks (BPRS) in Indonesia. Using in-depth interviews with Islamic microfinance practitioners who are expert...

FEB Website
15 November 2022
Penelitian, Semua Berita

Financing, Profitability, and Profit Loss Sharing: Evidence from Sharia Business Units in Indonesia

This study uses profit-loss sharing and stewardship theories to examine the impact of musyarakah and mudharabah financing on the net profit of Indonesian Islamic business units. Mudharabah and musyarakah...

FEB Website
15 November 2022
Penelitian, Semua Berita

The determinants of willingness to continuously use financial technology among university students: Dataset from a private university in Indonesia

The dataset examines the two perceived benefit and risk factors that continuously influence university students’ willingness to use financial technology (Fintech). A non-probability sampling technique was employed to target...