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Repositori Institusi
Pengaruh Fraud Pentagon Model Terhadap Financial Statement Fraud Dengan Islamic Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Perbankan Syariah Di Indonesia Tahun 2015 – 2018)
Penelitian ini digunakan untuk melihat hubungan pengaruh fraud pentagon model terhadap financial statement fraud dengan islamic corporate governance sebagai variabel moderasi. Adapun variabel fraud pentagon model diukur menggunakan pressure (financia...
Repositori Institusi
IBM UKMK DI BIDANG AKUNTANSI DAN KEUANGAN DESA DI KECAMATAN BUNUT KABUPATEN PELALAWAN PROVINSI RIAU, INDONESIA
The Activity of this Community Service aims to provide counseling on how to improve the understanding and knowledge about the making of proposals and financial statement in credit application to banks, as well as increasing knowledge of financial acc...
Repositori Institusi
Pengaruh Struktur Modal Dan Tipe Kepemilikan Perusahaan Terhadap Kelengkapan Pengungkapan Laporan Keuangan Pada Perusahaan Pertambangan Di Bursa Efek Indonesia Tahun 2012-2015
The purpose of this study was to determine the effect of capital structure, type of company ownership partially on the completeness of financial statement disclosures and to
determine the effect of capital structure and type of company ownership sim...
Repositori Institusi
Accountant’s Perception on Fraud Detection in Financial Statement Reporting Using Fraud Triangle Analysis
ISSN: 1755-1315
This study discusses the perceptions of accountants in considering the existence of fraud (fraud) in the financial reporting. Indonesian Institute of Accountants (IAI) through Statement on Auditing Standards (PSA) No. 70 require an external accountan...
Repositori Institusi
FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS
Abstract: Financial statements describe the company's financial condition. There are many
gaps in the financial reports that enable management to commit fraudulent financial reporting.
This study purpose to analyze the pentagon fraud, namely t...
Repositori Institusi
PELATIHAN PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN UNTUK USAHA MIKRO, KECIL, DAN MENENGAH YANG BERBASIS STANDAR AKUNTANSI KEUANGAN (SAK) ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI DESA MUARA JALAI KECAMATAN KAMPAR UTARA KABUPATEN KAMPAR
One professional management is in the preparation of financial statements follow Financial Accounting Standards (IFRSs) which has been officially in force in Indonesia as a reference book and standards in preparing and presenting financial statements...
Repositori Institusi
Implementation of PSAP Number 13 at Arifin Achmad Hospital Riau Province
To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Theref...
Repositori Institusi
PEMBUATAN DAFTAR ASET TETAP DAN MENGHITUNG BEBAN PENYUSUTAN PADA SD IT LUHURING BUDI KELURAHAN AGROWISATA KECAMATAN RUMBAI BARAT
Fixed assets are one of the assets owned by entities including the Luhuring Budi Integrated Islamic Elementary School (SD IT). Fixed assets are presented in the Statement of Financial Position as the acquisition price consists of land, school buildi...
Repositori Institusi
ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Pada UMKM di Kecamatan Sukajadi Binaan DisKop & UMKM Kota Pekanbaru)
Micro and SMEs are the group largest economic players in the indonesian economy
and one driving the forefront of economic development .As the shaft of a revival of
the national economy , and not the sector without problems. In addition to the
prob...
Repositori Institusi
THE POTENTIAL OF PAYING ZAKAT ON INCOME: EVIDENCE FROM AN EMERGING ECONOMY
Countries with emerging economies, especially those with the largest Muslim population, have great potential for raising zakat funds, but their realization is still limited (Karim, 2010). Optimization of income zakat payments is supported by sound fi...
Repositori Institusi
Pengaruh Laba Dan Arus Kas Terhadap Financial Distress(Studi Perusahaan Ritel Yang Terdaftar Dibei 2020-2022)
Thesis
Kesengsaraan moneter adalah istilah yang jarang terdengar. Faktanya, financial
distress ada di sekitar kita. Tahapan financial distress meliputi kerugian, ketidakmampuan
memenuhi kewajiban, kebangkrutan, dan gagal bayar. Krisis keuangan adalah isti...
Repositori Institusi
Pengaruh Laba Dan Arus Kas Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Thesis
Financial distress merupakan istilah yang tidak umum didengar. Padahal,
financial distress terjadi di sekitar kita. Kerugian, ketidakmampuan dalam membayar
kewajiban, bangkrut, dan default termasuk kedalam tahapan financial distress. Istilah
yang ...
Repositori Institusi
Determinan Yang Mempengaruhi Financial Distress Dengan Profitabilitas Sebagai Variabel Moderasi Suatu Studi Pada Perusahaan Kosmetik Yang Terdaftar Di Bursa Efek Indonesia
Thesis
Penelitian ini memiliki tujuan untuk mengetahui pengaruh arus kas operasi,
likuiditas, leverage dan efisiensi terhadap financial distress. Kemudian pengaruh
arus kas operasi, likuiditas, leverage dan efisiensi terhadap financial distress
dimoderas...
Repositori Institusi
LITERASI KEPADA MASYARAKAT DALAM PROGRAM PENCATATAN KEUANGAN SYARIAH MENGGUNAKAN MODUL MANAJEMEN KEUANGAN SYARIAH
Abstract
In this modern era, financial literacy has become a very important thing. Financial literacy is an alternative strategy for building economic growth and financial stability so that we can survive and face the various services available. The...
Repositori Institusi
Pengaruh Kinerja Keuangan Terhadap Financial Distress Pada Perusahaan Transportasi Dan Logistik Di Bursa Efek Indonesia
Thesis
Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to
Asset Ratio dan Return On Asset terhadap financial distress. Sampel penelitian ini
adalah perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia
(BEI) t...
Repositori Institusi
PENGUATAN KEMAMPUAN PENCATATAN KEUANGAN SEBAGAI PENUNJANG BISNIS DAN FINANCIAL SUSTAINABILITY PADA USAHA MIKRO DESA WISATA DERMAGA TAPIAN MAHLIGAI
This Community Service is carried out with the aim of providing knowledge and ability to record financial activities systematically, then providing an understanding of how the impact on business units isobtained if they do not record and ...
Repositori Institusi
ANALISIS FINANSIAL HASIL HUTAN KAYU Acacia mangium DI KPH BOGOR(Financial Analysis of Acacia mangium Wood Forest In Bogor KPH)
Acacia mangium is one of popular plantion in industrial forest of Indonesia. Perum Perhutani is
one of state owned enterprise in Indonesia was also manage Acacia mangium in KPH Bogor. Forest
management is always related to investment made by the co...
Repositori Institusi
DETERMINANT CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE IN INCREASING THE COMPANY'S FINANCIAL PERFORMANCE
This research is motivated by the importance of the company's financial performance as a decision-making material for stakeholders. This study aims to identify and analyze the Determinants of Corporate Governance and Ownership Structure in Impro...