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Kompartemen: Jurnal Ilmiah Akuntansi
ISSN 1693-1084 · Universitas Muhammadiyah Purwokerto · 169 articles in the index
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Journal Article
Efek moderasi gender pada hubungan kausal orientasi kewirausahaan terhadap kinerja usaha mikro kecil menengah
Orientasi kewirausahaan merupakan faktor penting dalam mencapai kinerja perusahaan. Gender memoderasi hubungan kausalitas orientasi kewirausahaan dengan kinerja. Tujuan penelitian ini menganalisis pengaruh orientasi kewirausahaan terhadap kinerja UMKM, serta pengaruh gender dalam memoderasi…
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Journal Article
The effect of IT governance on business resilience with intellectual capital as mediating variable
Micro, Small, and Medium Enterprises (MSMEs) must continue to adapt in today's rapidly changing digital business climate to become resilient organizations and maintain their competitive advantage. This study examines the relationship between IT governance (ITG), intellectual capital (IC), and…
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Journal Article
Trust in Digital Era: A Study of Public Confidence in the Reliability of Peer to Peer (P2P) Lending Considering Disadvate Issues
In the digital era, peer-to-peer lending platforms have emerged as a new means of connecting lenders and borrowers as the financial landscape continues to shift. This study is focused on investigating the effects of negative news, public confidence in peer-to-peer lending platforms, and public…
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Journal Article
Assessing the mediating role of locus of control on financial literacy, financial attitude, and financial management behavior in Generation Z
The purpose of this study was to determine how financial literacy and financial attitudes affect financial management behavior through locus of control in generation Z in Kuningan Regency. Primary data was collected through questionnaires distributed using Google forms.. The secondary data obtained…
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Journal Article
Global Research Trends on Environmental, Social and Governance: A Bibliometric Analysis
Companies engage in ESG activities to achieve higher financial returns and to signal compliance in the market. The link between ESG and corporate financial performance is still not well established because much of the literature contains conflicting results and paradoxes. Through bibliometric…
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Journal Article
Sustainable strive: Holistic exploration of CSR through economic, environmental, and social lenses
This research explores the implementation of Corporate Social Responsibility (CSR) at PT Unilever Indonesia using a qualitative case study approach. It employs a comprehensive methodology to examine the economic, environmental, and social aspects of CSR integration in this multinational company…
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Journal Article
The influence of corporate governance elements on the disclosure of sustainability reporting
This research aims to provide empirical evidence on the influence of the implementation of corporate governance on sustainability reporting disclosure. The governance components in this study focus on the presence, educational background, and the frequency of board of commissioners, board of…
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Journal Article
Analisis Determinan Financial Reporting Timelines di Indonesia pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan Eghosa et al. (2022) dengan menggunakan sampel 42 perusahaan yang memenuhi kriteria dan…
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Journal Article
Financial management behavior: The role of financial knowledge, financial attitude, and personality
Financial management is an important instrument to improve the well-being of individuals. Individuals must have an understanding of financial management to make financial decisions. This study aims to find out how financial knowledge, financial attitudes, and personality affect financial management…
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Journal Article
Pencegahan Kecurangan Pengelolaan Dana Desa: Peran Pengendalian Internal dan Masyarakat
Pengelolaan dana desa tidak terlepas dari berbagai permasalahan kecurangan yang dapat terjadi, oleh karena itu penelitian ini bertujuan untuk melihat dan menganalisis pencegahan kecurangan pengelolaan dana desa dari peran sistem pengendalian internal serta partisipasi masyarakat. Populasi dalam…
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Journal Article
Menelisik Fraud Laporan Keuangan di Sektor Keuangan: Kajian Terhadap Model S.C.C.O.R.E, Kompetensi Audit Internal, dan Whistleblowing System
Penelitian ini menguji pengaruh penerapan model S.C.C.O.R.E dan kompetensi audit internal terhadap fraud laporan keuangan, dengan Whistleblowing System sebagai variabel moderasi. Penelitian ini menjawab tujuan penelitian dengan menggunakan regresi logistik dan Moderated Regression Analysis…
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Journal Article
The effect of financial literacy and digital payment technology on financial vulnerability: A crucial investigation
This study examines the effect of (1) financial literacy on student financial vulnerability and (2) digital payment technology on student financial vulnerability. This research approach uses a quantitative approach. The method used is the survey method. The population in this study were accounting…
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Journal Article
CSR and green accounting on financial performance: Good corporate governance as moderating variable
The purpose of this study is to investigate how GCG influences the way that CSR and the use of Green Accounting affect the financial performance of mining sector businesses that are listed on the Indonesian Stock Exchange in 2020-2022 period. Based on the documentation method, a data collection…
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Journal Article
The Effect of The CAMEL Method on Profitability in General Banking Listed on The Indonesian Stock Exchanges in 2020-2022
This research aims to determine the effect of health level using the CAMEL method on profitability. The variables in this research are capital, assets, management, earnings, liquidity, and profitability. These variables are measured by CAR, NPL, NIM, BOPO, LDR, and ROA. This research uses secondary…
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Journal Article
Analisis pengaruh nilai ekspor dan investasi bagi pertumbuhan ekonomi Indonesia dalam perspektif syariah
This research examines the impact of export value and investment on Indonesia's economic growth from 2013 to 2022 from an Islamic perspective. Using secondary data from the Central Bureau of Statistics and the World Bank, the Error Correction Model method is applied to analyze the long-term and…
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Journal Article
Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi
The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts researchers to investigate further regarding this…
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Journal Article
Kepatuhan Pajak Kendaraan Bermotor Roda Dua di UPPD SAMSAT MARTAPURA dari Sudut Pandang Pengetahuan Pajak serta Persepsi Moral dan Sanksi Pajak
Penelitian ini menguji pengaruh pengetahuan pajak, moral wajib pajak, dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor, khususnya kendaraan roda dua yang ada di UPPD SAMSAT Martapura. Penelitian berkontribusi pada originalitas dan perbedaan pada pengukuran pengetahuan pajak…
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Journal Article
Pengaruh Sales Growth, Kualitas Audit dan Opini Audit Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi
This research aims to analyze the factors that influence company value. The factors studied are sales growth, audit quality and audit opinion with company size as a moderating variable. The research population is non-cyclical sector companies on the Indonesia Stock Exchange in 2018 - 2022. Sampling…
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Journal Article
Factors Affecting the Profitability of Islamic Commercial Banks for the Period 2018-2022
This study aims to analyze the significance of the effect of the Influence of Third Party Funds (DPK), Musyarakah Financing, Fee Based Income, and Operational Expenses on Operational Revenue (BOPO) towards Return On Asset (ROA) in Sharia Commercial Banks in Indonesia for the period 2018-2022, both…
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Journal Article
Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi
This research aims to determine the influence of love of money, Machiavellianism on the ethical behavior of BPK auditors and the moderation of religiosity in the relationship between love of money and Machiavellianism on ethical behavior. The author uses SEM-PLS to analyze the relationship between…