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Riset Akuntansi
SINTA 4
ISSN 2775-2267 · Accounting Department Institut Teknologi dan Bisnis Asia Malang · 106 artikel di indeks
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Artikel Jurnal
THE IMPACT OF GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION
This study aims to test the impact of good corporate governance (GCG) on fraud prevention at Mining Company X. The sampling approach employed probability sampling with a basic random sampling procedure, yielding 94 respondents from a total of 1,451 permanent employees. This study employs a…
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Artikel Jurnal
A DUAL-STRATEGY APPROACH TO IMPROVING TAX COMPLIANCE: PENALTIES AND DRIVE-THRU SAMSAT SERVICES
By using quantitative methodology and SEM-PLS version 4, this study was conducted with a focus on tax sanctions and the drive thru system on Samsat to prove whether it can influence the level of tax compliance in terms of their responsibility to pay Motor Vehicle Tax at Samsat Manyar — Samsat…
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Artikel Jurnal
THE DETERMINANTS OF TAX AVOIDANCE: THE ROLE OF RETURN ON ASSETS AND COMPANY SIZE IN THE FINANCIAL SECTOR IN INDONESIA
This study explores tax avoidance as a complex issue among large corporations, with an emphasis on the influence of ROA and Firm Size on such practices. Using a quantitative approach, the analysis was conducted on 248 financial statement from financial sector companies listed on the Indonesia Stock…
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Artikel Jurnal
INCREASING PROFITS IN THE BANKING SECTOR THROUGH THE OPTIMIZATION OF NPL AND LDR
This study aims to analyze the impact of managing Non- Performing Loans (NPL) and the Loan to Deposit Ratio (LDR) on the profitability of banking companies in Indonesia, measured through Return on Assets (ROA). The data utilized is secondary data with a quantitative approach, encompassing 150 data…
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Artikel Jurnal
ESG PERFORMANCE, CAPITAL STRUCTURE, AND WORKING CAPITAL AND THEIR IMPACT ON THE PROFITABILITY OF PUBLIC COMPANIES IN INDONESIA
This study aims to analyze the effect of ESG performance, capital structure, and working capital on the profitability of public companies in Indonesia. A non-probability sampling method with a purposive sampling technique was employed, resulting in 72 public companies listed on the Indonesia Stock…
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Artikel Jurnal
AN ANALYSIS OF THE ROLE OF TAX PLANNING AND DEFERRED TAX ASSETS IN EARNINGS MANAGEMENT IN THE BANKING INDUSTRY
This study aims to assess and empirically prove the independent variables of tax planning and deferred tax assets affecting the dependent variable of earnings management. This research employs a quantitative approach based on an associative design, formulating hypotheses and applying inferential…
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Artikel Jurnal
THE EFFECT OF DOMINANT RISK MANAGEMENT COMPONENTS IN ASSET-LIABILITY MANAGEMENT ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN INDONESIA
This study aims to investigate the effect of bank size, leverage, capital adequacy ratio, interest rate risk, liquidity risk, and credit risk on financial performance. This study focuses on banks listed on the Indonesia Stock Exchange and analyzes financial statements from 2020 to 2024. Purposive…
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Artikel Jurnal
LITERATURE REVIEW: THE IMPLEMENTATION OF GREEN TAX IN INDONESIA FROM THE PERSPECTIVE OF ACCOUNTING AND SUSTAINABLE FISCAL POLICY
This study explores how environmental taxation (green tax) is implemented and reported in Indonesia, particularly in relation to sustainable fiscal policy and tax-related accounting practices. Adopting a qualitative descriptive literature review, the research synthesizes insights from national and…
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Artikel Jurnal
A COMPARATIVE ANALYSIS OF THE DEGREE OF FINANCIAL LEVERAGE BETWEEN PT UNILEVER INDONESIA AND PT WINGS GROUP
This study aims to analyze the comparison of the Degree of Financial Leverage (DFL) between PT Unilever Indonesia Tbk and PT Wings Group. DFL is important to measure because it reflects the extent of change in earnings per share resulting from changes in earnings before interest and taxes, thus…
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Artikel Jurnal
ENVIRONMENTAL AUDIT: AN COMPANY’S OBLIGATION OR NECESSITY
This article aims to explore the position of environmental auditing from the perspective of a corporate obligation or need. The method used is a conceptual study based on an analysis of the underlying theory of environmental audits in companies. The results of the analysis and study stated that (1)…
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Artikel Jurnal
CHALLENGES AND SOLUTIONS OF TECHNOLOGY IN FINANCIAL RECORDING SMEs: SYSTEMATIC LITERATURE REVIEW
This study aims to identify the difficulties faced by SMEs in financial record-keeping and to explain the role of technology as a solution. The method used is a Systematic Literature Review (SLR) by examining Scopus-indexed articles from 1957-2023. The synthesis results reveal six main obstacles…
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Artikel Jurnal
ANALYSIS OF PROFIT INCREASE THROUGH OPTIMISATION OF PRODUCTION COSTS AND SELLING PRICE OF EUCHEMA COTTONII SEAWEED
This study aims to analyze financial statements and evaluate the financial performance of PT Sebatik Jaya Mandiri, a seaweed (Eucheuma cottonii) export company, using financial ratio analysis. This research employs a descriptive quantitative approach with financial statement analysis techniques…
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Artikel Jurnal
ACCOUNTING ARTISTIC RENAISSANCE IN THE DIGITAL-RENEWABLE ERA
Transformation of digital technologies, distinctive nature of artistic practices, and urgency of transition toward renewable energy introduce new conceptual challenges to accounting practices. Research examines how technology-mediated art curation, within the context of organizational governance…
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Artikel Jurnal
DESIGNING A FINANCIAL ACCOUNTING INFORMATION SYSTEM SPREADSHEET-BASED
This study aims to design an integrated accounting information system based on spreadsheets to support the process of recording transactions and preparing financial statements at CV Sukses Maju Jaya. The primary challenge identified is that transaction recording remains manual, resulting in less…
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Artikel Jurnal
MORAL AND SPIRITUAL DETERMINANTS OF WHISTLEBLOWING INTENTION AMONG ISLAMIC ACCOUNTING STUDENTS
This study aims to examine the moral and spiritual determinants of whistleblowing intention among sharia accounting students by analyzing the roles of the bystander effect, individual morality, and religiosity. This study adopts a quantitative approach with an associative design, utilizing primary…
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Artikel Jurnal
RISK-DRIVEN PROFITABILITY IN INDONESIAN LISTED BANKS: CAPITAL, LIQUIDITY, AND CREDIT ROLE
Objective of this study is to investigate the key factors influencing bank profitability. The research utilizes a group of banks listed on the Indonesia Stock Exchange within a defined observation timeframe. employing panel data analysis methods for data processing. According to Ma’aji et al…
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Artikel Jurnal Teks lengkap
STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATING
The purpose of this research is to study and analyze the influence of capital structure, current ratio, and company size on company value with return on assets as a moderating variable in food and beverage businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This quantitative…
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Artikel Jurnal Teks lengkap
ANALISIS DINAMIKA BAGI HASIL DEPOSITO MUDHARABAH, SUKU BUNGA DAN INFLASI TERHADAP JUMLAH DEPOSITO MUDHARABAH PADA PT. BANK MUAMALAT INDONESIA (2018-2023)
This study aims to analyze the impact of Mudharabah deposit profit-sharing rates, conventional bank interest rates, and inflation on the Mudharabah deposit amount at PT. Bank Muamalat Indonesia from 2018 to 2023. Using a quantitative approach with secondary data from financial reports, the study…
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Artikel Jurnal Teks lengkap
ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER)
This study aims to examine the differences in taxpayer compliance levels before and after the implementation of the Voluntary Disclosure Program, focusing on moral obligations, timely reporting, taxpayer honesty, tax understanding, and tax penalties at the KPP Pratama Jember. The sample consists of…
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Artikel Jurnal Teks lengkap
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA UD MANDIRI KARYA TEKNIK CABANG JEMBER
This research was conducted to analyze the application of sales accounting information systems at UD.Mandiri Karya Teknik, Jember Branch. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The research…