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 results of this study found that fraud has been done by employees (employee fraud), management (management fraud), supplier (vendor fraud) and customer (customer fraud) and anti-fraud …
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 diteliti adalah Kompetensi sebagai variabel bebas (X1), Independensi Auditor sebagai variabel bebas (X2), dan Kualitas Audit sebagai variabel terikat (Y).. Metode penelitian data yang digunakan dalam …
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 yang diproksikan dengan rasio leverage, dan investment opportunity set yang diukur dengan nilai aktiva bersih serta kepemilikan manajerial yang diukur dengan menggunakan perbandingan saham manajerial dan …
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 Approach. Among the various factors that are thought to influence in improving the performance of annual financial statements (PER), Good Corporate Governance (GCG), Audit, Halal Lifestyle …
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 Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of thestudy based on Balance Sheet and Income Statement for 2012-2016, show …
STANDAR AKUNTASI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) Selengkapnya »
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 is descriptive research using documentation study approach,Data collection techniques used is the results of the research literature, social media, including on the Internet articles and television …
MULTI LEVEL MARKETING IN SHARIA ACCOUNTING PERSPECTIVE Selengkapnya »
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 penelitian deskriptif kuantitatif dengan menggunakan pendekatan studi kasus. Variabel yang diteliti adalah variabel X yaitu perencanaan pajak,sedangkan variabel Y adalah pajak penghasilan. Teknik pengumpulan data yang …
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 in the area, this study explores two categories of financing which are equity financing (mudharabah and musyarakah) and debt financing (murabahah). The mechanism will advise on …
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 finance are the study’s independent variables, and net profit is its dependent variable. For the 2015–2021 period, financial reports from sharia business units registered with the …
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 the study participants. A total of 436 students from a private university in Jakarta, Indonesia, completed a self-administered online questionnaire. The collected quantitative data were screened …
