13 hasil untuk "Rustam Hanafi"
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Artikel Jurnal
Spiritual Intelligence, Emotional Intelligence and Auditor’s Performance
The objective of this research was to investigate empirical evidence about influence audi-tor spiritual intelligence on the performance with emotional intelligence as a mediator variable. Linear regression models are developed to examine the hypothesis and path analysis. The de-pendent variable of…
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Artikel Jurnal
Identifikasi Problem Usaha Mikro Pada Pengrajin Sangkar Burung Kadilangon Di Masa Covid-19
The birdcage craftsman center in the hamlet of Kadilangon, Kebonbator, has occurred hereditary for three generations, but they have not shown significant prosperity. Therefore, this community service aims to identify the problems faced by partners until to provide solutions and assistance through…
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Artikel Jurnal
ANALISIS FAKTOR-FAKTOR DETERMINASI INCOME SMOOTHING: STUDY PADA PERUSAHAAN ASING DAN NON ASING
Profit is very important for the company internally and externally. So that management companies are always trying to be able to describe profit as possible as a reflection of the condition of the company. The phenomenon of earnings manipulation that show the existence of income smoothing practices…
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Artikel Jurnal
EFEKTIVITAS FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT
Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas faktor internal auditor (locus of control, job performance, serta komitmen Profesionalisme) dan faktor eksternal auditor (time budget pressure dan etika profesi) terhadap dysfunctional audit behavior. Kualitas audit adalah kemungkinan…
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Artikel Jurnal
Dampak Islamic Corporate Governance, Islamic Social Reporting Pada Kinerja Keuangan Bank Syariah di Indonesia
Penelitian ini menekankan pada pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas Syariah terhadap pengungkapan Islamic Social Reporting serta implikasinya terhadap kinerja keuangan. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Ukuran Dewan Pengawas…
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Artikel Jurnal
PENCEGAHAN FRAUD DI PEMERINTAH DESA
Abstract: The Fraud Prevention in Village Government. The purpose of this study is to examine the effect of a number of variables related to individuals and culture on fraud tendencies. The method used is multiple dummy regression analysis with 40 village apparatuses in Sayung sub-district, Demak…
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Artikel Jurnal
ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES
This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities is the aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionally or unintentionally, omission or misinterpretation of…
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Artikel Jurnal
EARNINGS MANAGEMENT AND PERFORMANCE: SHARIA VIS-A-VIS NON-SHARIA FIRMS
Earnings management and firm performance are crucial issues in corporate governance, particularly in contexts where ethical considerations intersect with financial practices. This study addresses a research gap by comparing earnings management practices and performance between Sharia and non-Sharia…
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Artikel Jurnal
ANALISIS FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)
SAK ETAP is a one DSAK efforts to facilitate SMEs in preparing financial statements and to resolve its internal problem. SAK ETAP made not as complete as GAAP. However, until now the application of IFRSs ETAP is still very low. SAK ETAP still burdensome SMEs, the cause of SMEs still do not know the…
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Artikel Jurnal
Are sharia firms able to mitigate the involvement of institutional ownership on earnings management?
Purpose - This study examines Shariah firms' role in mitigating institutional ownership's involvement in earnings management. Method - The sample uses a purposive sampling method for firms listed on the IDX from 2015 to 2021. This study analyzes 2,238 firm-year observations using multiple linear…
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Artikel Jurnal
How Do Sharia Supervisory Board and Good Corporate Governance Relate to Islamic Banks Performance?
This study aims to investigate the relationship between the characteristics of the Sharia Supervisory Board (SSB) and Good Corporate Governance (GCG) on the performance of Islamic Banks (IBs). Data were collected from 14 IBs listed on the Financial Services Authority (OJK) during 2013–2019. The…
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Artikel Jurnal
The Role of Board of Commissioners in Islamic Social Reporting
Abstract: This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary data. Data were analyzed using multiple linear…
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Artikel Jurnal
THE ROLE OF CASH HOLDING IN INCREASING FIRM VALUE
This study aims to examine the role of cash holding in mediating the effect of leverage on firm value. The object of this research is 423 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used in this research is purposive sampling, with the…