ACCRUALS (Accounting Research Journal of Sutaatmadja)
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ANALYSIS OF FACTORS AFFECTING AUDITOR SWITCHING (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE MALAYSIA EXCHANGE FOR THE PERIOD OF 2019 AND 2020)
No full textThe purpose of this study is to determine the effect of audit quality, firm size, and audit fees on auditor switching in manufacturing companies listed on the Malaysian Stock Exchange. The analysis used in this study is logistic regression analysis with a sampling technique that is purposive sampling. With this technique, 92 samples were obtained with audit quality results having a significant effect on auditor switching, while firm size and audit fee variables had no significant effect on auditor switching
THE IMPACT OF INTERNAL AUDIT AND CREDIT POLICY ON NON-PERFORMING LOANS IN COOPERATIVES
Get PDFIdeologically, the biggest problem for the Indonesian nation is building an economic system that is in accordance with the ideals of mutual cooperation. The answer to the ideological question is that cooperatives are an economic basis based on mutual cooperation ideals. Cooperatives prioritize common interests and subordinate individual interests. Cooperatives therefore must have a mandate to grow the community to look after the common interest. The method used is descriptive research method, because this research aims to get answers to opinions, responses or observations, so the discussion must be qualitative in nature or use descriptive words. "Descriptive research tries to find adequate and precise descriptions of all activities, objects, processes, and people." (Sulistyo-Basuki, 2010:110). Its nature is only to provide information by collecting information from various sources, namely literature, magazines, expert opinions, books and other sources. In South Sulawesi alone there are 4,535 active cooperative units, one of which is located in the city of Palopo which has several active cooperatives
GOVERNMENT ACCOUNTING STANDARDS AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS
Get PDFThis study aims to determine the application of government accounting standards, internal control systems and the quality of local government financial reports in the Cimahi City government, as well as to test the variables of government accounting standards and internal control systems whether they have influence on the quality of local government financial reports on the Cimahi City government either partially or simultaneously. The population in this study were employees of the Regional Financial and Asset Management Agency (BPKAD) and the Regional Government Inspectorate of Cimahi City with a sample of 45 respondents. Methods of data collection using a questionnaire. The research method used is descriptive and associative methods. The data processing method is the SEM method, namely Pastial Least Squares SEM (PLS-SEM) with the help of SmartPLS 3. The results of the study state that the application of government accounting standards and internal control systems has a significant positive effect on the quality of local government financial reports either partially or simultaneously on the government. Cimahi City
THE IMPACT OF INFLUENCERS ON CONSUMER BUYING INTEREST: (TIKTOK LIVE SHOP RAFFINAGITA)
Get PDFSocial media is a platform that connects people especially between business organizations and customers. Social media is an online media, where users can easily participate, share, and create content including blogs, social networks, wikis, forums and virtual worlds in their applications. The increase in social media users in Indonesia, both websites, blogs, and applications, has developed quite rapidly and is high. The following graph data obtained. The research method used is descriptive verification method with a quantitative approach. The object of research examined in this study examines the the influence of influencers on consumer buying interest on tiktok live shop. The unit of analysis is Raffi Nagita's Tiktok Live Shop. This research was conducted with a research design designed to obtain an overview of the influencer's influence on consumers' buying interest in Tiktok live shop. Based on the results of the study, it is known that the influence of influencer (X) on Raffi Nagita's Tiktok Shop Live account is considered very good with the indicator interval value of the questionnaire on influencers categorized as very good, the highest total score is 322 while the lowest score is 292. Based on the results of the research on the variable of consumer buying interest (Y) on Tiktok Shpo Raffi Nagita with the indicator value of the questionnaire interval on consumer buying interest in the good category based on consumer buying interest Tiktok Shop Raffi Nagita got the highest score of 308 and the lowest was 264. So influencers have an influence on consumer buying interest at Raffi Nagita's Tiktok Shop
IMPLEMENTATION OF THE MINISTER OF HOME AFFAIRS REGULATION NO. 20/2018 ON THE REPORTING AND ACCOUNTABILITY OF APBDESA IN THE PAGADEN VILLAGE HEAD'S OFFICE
Get PDFThe Pagaden Village Head Office is an office where the village head, village officials and the community carry out administrative activities in rural pagaden, the administrative process or administration in the pagaden village head office is reporting information, recording information, and making data reports to support the implementation of village government activities, including reporting and accountability of the Village Budget (APBDesa) financial statements. Thus, this report was compiled to find out whether the financial statements made by the pagaden village office have implemented the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management using 2022 data.
The data collection technique uses the interview method with the finance department, and observation of village financial reports made by the finance department of the pagaden village office. The data collected will be analyzed for indicators that match the research criteria and presented in the form of a Likert scale table using a qualitative descriptive method.
The results showed that the pagaden village head's office was appropriate in implementing the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in the reporting and accountability section, although there were still shortcomings in implementing these regulations such as not being on time in submitting reports on the implementation of the APBDESA to the sub-district and there were several financial reports that were not made by the pagaden village head's office
ANALISIS PENGUKURAN KINERJA KOPERASI PEGAWAI TELKOM HARKAT SUBANG (MENGGUNAKAN METODE BALANCED SCORECARD DENGAN PERHITUNGAN SKALA RASIO)
Get PDFBalanced scorecard adalah sistem manajemen yang bertujuan untuk menerjemahkan tujuan strategis organisasi ke dalam serangkaian tujuan kinerja yang, pada gilirannya, diukur, dipantau, dan diubah jika perlu untuk memastikan bahwa tujuan strategis organisasi terpenuhi. Metode analisis data yang digunakan dalam penelitian ini adalah pendekatan deskriptif kuantitatif dengan menggunakan Balanced Scorecard untuk mengukur kinerja koperasi pegawai Telkom Harkat Subang. Langkah yang dilakukan dalam analisis data adalah menerjemahkan visi, misi, strategi, dan tujuan perusahaan ke dalam empat perspektif Balanced Scorecard. Hasil dari penelitian ini dari ke empat perspektif hanya Perspektif Pelanggan yang di nyatakan kurang baik, tiga dari perspektif tersebut memiliki nilai sehat pada Perspektif Pembelajaran dan Pertumbuhan, Penilaian Baik untuk perspektif Proses Bisnis dan Internal, dan penilaian Cukup baik untuk perspektif Keuangan
IMPLEMENTATION OF MINISTER OF HOME AFFAIRS REGULATION NO. 20 OF 2018 CONCERNING REPORTING AND FINANCIAL ACCOUNTABILITY OF GUNUNG SEMBUNG VILLAGE FOR FISCAL YEAR 2022
Get PDFThis study aims to determine the implementation ofMinister of Home Affairs Regulation No. 20 of 2018concerning Reporting and Financial Accountability ofGunung Sembung Village for Fiscal Year 2022. Thisresearch method uses qualitative methods. The datasource used is the primary data source, namely dataderived from the original or first source, in compiledform or in the form of files sought through the source,namely the person who is used as the object ofresearch as a means of obtaining information or data.The data collection techniques used in this study areinterview techniques and literature studies by lookingfor data from the profile and financial statements ofDesa Gunung Sembung Village for fiscal year 2022.The results of this study show that APBDes reportingin Desa Gunung Sembung Village can be said to havecarried out reporting well, which is in accordance withthe Minister of Home Affairs Regulation Number 20 of2018 concerning village financial management. In therecapitulation results, the level of compliance ofreporting with Permendagri Number 20 of 2018reached 9/9. Meanwhile, the level of conformity ofaccountability with Permendagri Number 20 of 2018reaches a weight of 5/7. The Head of Desa GunungSembung Village has submitted a report on theimplementation of the APBDes and a Report on theRealization of Activities for the first semester to theRegent/Mayor through the sub-district head in earlyJuly 2022
ANALYSIS OF FINANCIAL REPORT PERFORMANCE AS A DETERMINANT OF COOPERATIVE PERFORMANCE BASED ON THE BALANCED SCORECARD METHOD: Case Study of the Prosperous Cooperative of SMA NEGERI 3 SUBANG
Get PDFCooperatives play a strategic role in promoting fair and equitable development that results in advancing members and the wider community, supporting the realization of national development, and improving the standard of living of the community. Therefore, cooperatives must maintain trust in the financial management of their members and the community. A sign of the cooperative's seriousness in managing community membership and funding is maintaining a healthy business continuity, because performance is very important for the business. The survey method used is a descriptive survey. “Descriptive research is research about a particular phenomenon or group obtained by a researcher or subject from many people, organizations, industries, or other perspectives.” In addition, descriptive research is research conducted to determine the value of one or more independent variables without making comparisons or connecting with other variables. Identifying the performance progress, health status, and assessment process related to the implementation of the prosperous cooperative activities of SMAN 3 Subang in the financial sector between 2020 and 2021. The perspectives used are the financial perspective, internal business, learning and growth, and the customer perspective. Describe your success in carrying out cooperative activities and achieving the goals that have been set. The goals set will be the basis for measuring the cooperative's performance. From the results of the Financial Statements of the Prosperous Cooperative of SMAN 3 Subang on the total score of the Balanced Scorecard and four perspectives in 2021, an average score of 36 and a total weight of 100 were obtained. This cooperative has set goals that have not been achieved. Therefore, the cooperative needs to make some improvements both from a financial perspective and from a customer perspective in order to further improve both perspectives in the future
INFLUENCE OF ETHICS, TAX SANCTIONS, TAX SYSTEM MODERNIZATION AND TRANSPARENCY ON TAX COMPLIANCE (Case Study of Individual Employee Taxpayers in Subang Regency)
Get PDFThis study aims to determine the effect of ethics, tax sanctions, system modernization, and tax transparency on tax compliance. This research was conducted on individual employee taxpayers in Subang district. The population in this study were 100 individual taxpayer employees in Subang district. The data used in this study is primary data obtained by distributing online questionnaires via google form. The data analysis technique used is descriptive analysis method, data quality test, classical assumption test and hypothesis testing. The results of this study indicate that Ethics does not have a negative effect on Tax Compliance, Tax Sanctions do not have a positive effect on Tax Compliance, System Modernization and Tax Transparency have a positive effect on Tax Compliance
THE EFFECT OF THIN CAPITALIZATION AND PROFITABILITY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES FOUND ON THE MALAYSIA STOCK EXCHANGE
Get PDFThe purpose of this study was to determine the effect of Thin Capitalization and Profitability on Tax Avoidance. The object of research used in this study is a food and beverage manufacturing company listed on the Bursa Malaysia from 2019 to 2021. The number of samples used in the study were 40 data samples. This research uses Descriptive Statistical Test, Classical Assumption Test and Model Feasibility Test. The results of this study indicate that thin capitalization has a positive effect on tax avoidance in manufacturing companies listed on the malaysia stock exchange. Profitability has a negative effect on tax avoidance in manufacturing companies listed on the Malaysian stock exchange