JRAB: Jurnal Riset Akuntansi & Bisnis
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Peran Fintech Dalam Meningkatkan Literasi Keuangan Usaha Mikro Kecil Menengah Di Batam
Full text linkAmong the impacts that occur on online media, one of which is balance theft. The implementation of more advanced technology payments and consumers without having to incur much higher marketing or operational costs. The various objectives of the research are to see the phenomenon of financial literacy in the micro community. While the sample in this study was 154 MSMEs in the Batu Aji area. On February 2, 2022 at 13:00 WIB to Rafflesia UMK, Mandiri Waste Bank UKM and Snack and Cookies Bank, the research team conducted interviews related to financial literacy and fintech. Based on the survey results, there are still many among the micro community who do not understand online-based transactions. Even though the system makes it easier for MSME actors to transact without having to leave the house. Likewise, there are several MSME actors who have used fintech through several conventional banks
Pengaruh Inflasi Dan Bi Rate Terhadap Perubahan Laba Operasional Pada Bank Syariah
No full textThis study was conducted to find out the effect of inflation and the BI Rate on the operating profit of Islamic banks for the period 2017 2019. This research is sourced from the financial statements of Islamic banks and Islamic banking statistics through the official website. The analysis technique used includes multiple linear regression. Using SPSS 24 data processing tool. The results of this study indicate that partially inflation has a positive and significant effect on operating profit and the BI Rate partially has a positive and significant effect on operating profit. Simultaneously, Inflation and BI Rate affect the Operating Profit of Islamic Banks
Pengaruh Kebijakan Moneter Terhadap Kinerja Bisnis Perbankan Syariah
No full textThis paper is a literature review that aims to investigate the effect of monetary policy on the performance of Islamic banking. The methodology used is a review of previous studies both on a local Indonesian scale and on an international scale. The result, it was found that there are two classifications of the researchers views regarding this topic. The most of researchers conclude that monetary policy has negative effects on the performance of Islamic banking, while other conclude that monetary policy has no effect on the performance of Islamic banking. The basic thinking for this different findings can be referred to the classical opinion, that monetary policy is a "black box" that is influenced by the behavior of stakeholders, time lag, and changes in the strategy for formulating monetary policy transmission. Some suggestions found of this research is the claim that there is still a lack of sharia-based liquidity instruments that can be used as a valuable input for the monetary authorities
Analisis Pencegahan Kecurangan Akuntansi Dalam Mengelola Dana Desa Pada Desa Melati Ii Kecamatan Perbaungan
Full text linkThis research aims to determine the preventive measures of accounting fraud in managing village funds in Melati II Village, Perbaungan District. The method used in this research uses qualitative research methods. The subjects in this study were all officials of the Melati II Village, Perbaungan District, while the object of the research studied was the prevention of accounting fraud in managing village funds. The results of this study indicate that there are several measures to prevent accounting fraud in managing village funds in Melati Village, Perbaungan District, namely (1) a good internal control system including honesty in work can prevent fraud. (2) Compliance with accounting rules and government is able to prevent and reduce accounting fraud in reporting. (3) Village officials at Melati II implement the principles of good governance. (4) Follow the reporting standards set by the Government, namely government regulations in Permendagri No. 113 of 2014 concerning village financial management
Analisis Pengaruh Tunneling Incentive Pajak Dan Kepemilikan Asing Terhadap Penerapan Transfer Pricing Pada Perusahaan Lq45 Yang Terdaftar di Bei
No full textTransfer pricing is the price in which products or services from a division are transferred to other divisions within the same company or between companies that have a special relationship. The purpose of this study is to determine and examine the effect of tunneling incentives, taxes and foreign ownership on the application of transfer pricing on LQ45 companies listed on the IDX for the period 2018-2020. The population in this study is the LQ45 companies listed on the BEI totaling 45 companies using the saturated method where all populations are sampled in the study. The method in this study uses 3 methods of analysis, namely classical assumption test, hypothesis testing and multiple linear regression test. The results of this study state that simultaneously, tunneling incentives, taxes and foreign ownership have a significant and significant effect on the implementation of transfer pricing in LQ45 companies listed on the IDX. Partially, foreign ownership and taxes can have a significant and significant effect on the implementation of transfer pricing on LQ45 companies listed on the IDX, while tunneling incentives have no and significant effect on the implementation of transfer pricing on LQ45 companies listed on the IDX
Analisis Determinan Keputusan Transfer Pricing pada Bursa Efek Indonesia
Full text linkThe purpose of this study was to examine the effect of taxes, foreign ownership and bonus mechanism for transfer pricing decisions in the plantation sector listed on the IDX in 2016-2018. This sample obtained by purposive sampling method using several criteria in order to obtain a sample of 12 companies. Collection Technique the data in this study using documentation techniques. Data analysis technique used is multiple linear regression. The results showed that tax has a positive and insignificant effect on transfer pricing decisions, foreign ownership has a negative effect and significant to the transfer pricing decision, and the bonus mechanism has a positive and significant effect on decisions transfer pricing. And simultaneously tax, foreign ownership, and the bonus mechanism has a significant effect on transfer pricing decision
Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Solvabilitas dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Opini Audit Going Concern Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia
No full textThis study aims to determine how much influence the company's growth, profitability, solvency and previous year's going concern audit opinion has on going concern audit opinion on mining companies listed on the Indonesia Stock Exchange. The population used in this study are all mining companies listed on the Indonesia Stock Exchange in 2014-2018. The analysis technique in this study is logistic regression and descriptive statistics with the help of the SPSS program. The results showed that: 1) company growth has no effect on going audit opinion concern..2) profitability has an effect on going concern audit opinion. 3) solvency has no effect on going concern audit opinion. 4) the previous year's going concern audit opinion affects the going concern audit opinion. 5) there is asimultaneous n company growth, profitability, solvency and previous year's going influence on audit opinion on going concer
Peran Komite Audit Dalam Good Corporate Governance
Full text linkOverall corporate governance relating to the system and discussion of discussions on the company. The agent has a behavior that tends to side with the stakeholders as a principal that benefits the company. If more and more stakeholders are harmed, the company's reputation will become worse and no one will cooperate with the company. The role of the audit committee on the principle of equality is an important role for parties who are in line with the company so that it is fair to all companies so that no one is harmed. The role of the audit committee is based on the principle of responsibility, which plays an important role in running a good / healthy business, not in its own interests
Pengaruh Pengalaman dan Independensi terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderating Pada Kantor Akuntan Publik Kota Medan
No full textThis study aims to examine and analyze whether there is an effect of experience, independence, time pressure, and audit fees on audit quality as moderated by auditor ethics. This type of research is descriptive quantitative with an associative approach. This research was conducted using documentation and survey methods by distributing questionnaires to external auditors who work at the Public Accounting Firm in Medan. The sampling technique used stratified random sampling with the Slovin formula as many as 69 respondents. Data were analyzed using structural equation model partial least square (SEM-PLS). The results of this study indicate that experience has an effect on audit quality. However, independence has no effect on audit quality. In addition, this study also found that auditor ethics was able to moderate the effect of experience and independence on audit quality. For this reason, it is hoped that auditors will continue to improve the quality of good audits, public accountants must have sufficient experience and knowledge in their fields by conducting evaluations or sufficient training through formal or informal education and auditors must improve their ability to collect any information needed in the field. making audit decisions where it must be supported by an independent attitude
Pengaruh Audit Operasional Dan Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan
No full textThe expected objectives of this study are: To determine and analyze the effect of operational audit on the performance of employees of PT. Tenggerraja Jaya Teknik. To determine the effect of management control on the performance of employees of PT. Tenggerraja Jaya Teknik. To determine the effect of operational audit and management control simultaneously on the performance of employees of PT. Tenggerraja Jaya Teknik. This type of research is associative with quantitative methods. This research uses documentation data. The author carried out the distribution of questionnaires aimed at employees of PT. Tenggerraja Jaya Teknik. The sample in this study were 50 respondents from employees of PT. Tenggerraja Jaya Teknik. The software used in this study uses the Statistical Package for Social Science (SPSS). There is a significant effect of work Operational Audit on Employee Performance at PT. Tenggerraja Jaya Teknik. There is a significant influence of Management Control System on Employee Performance at PT. Tenggerraja Jaya Teknik. There is a significant effect of work Operational Audit and Management Control System on Employee Performance at PT. Tenggerraja Jaya Teknik