This research aims to determine the influence of Readiness for Understanding and Management on the Implementation of Financial Reports Based on Financial Accounting Standards for Micro, Small and Medium Entities in Micro, Small and Medium Enterprises in Kota Baru Jambi. This research uses quantitative methods with primary data which is the result of observations using questionnaires in Kotabaru Jambi sub-district. This research used a sample of 91 respondents. This sampling used a purposive sampling method.

This research aims to determine the effect of foreign ownership tax and profitability on the implementation of transfer pricing. This research uses a quantitative approach with secondary data in the form of data obtained from mining sector companies registered on the sharia securities list for the period (2017-2022). The sampling method uses purposive sampling with a sample consisting of 7 companies. This research uses data analysis methods, namely multiple linear regression and panel data processed with the SPSS application. The results of this research show that the tax and profitability variables do not have a significant effect on the application of transfer pricing, while foreign ownership has a positive and significant effect on the application of transfer pricing.

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.
 

This study aims to determine the effect of Accountability, Transparency and Quality of Human Resources on APBDes in Villages in Limun District, Sarolangun Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. The population in this study were 11 villages with a sample of 77 people. The sample was taken using a purposive sampling method. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that: Accountability has no significant effect on APBDes Management. Transparency has a significant effect on APBDes Management. And the quality of human resources has a significant effect on APBDes Management.
For simultaneous test results (F test), namely Accountability, Transparency and Quality of Human Resources simultaneously influence APBDes Management. The results of the coefficient of determination (R2) show that the independent variables namely Accountability, Transparency and HR Quality explain the dependent variable (APBDes management) of 59.4%. the remaining 40.6% is influenced by other variables not examined in this study.

This study aims to determine the effect of Liquidity and Earning Per Share on audit delay in companies registered on Jakarta Islamic Index for the 2019-2021 period. To obtain data, the authors use a type of quantitative research, namely by accessing company financial reports. The samples used in this study were 16 companies registered on JII for the 2019-2021 period by passing through the purposive sampling stage in accordance with the criteria needed for research. The data analysis method is in This study uses panel data regression techniques. The results of the study show that: Partially, liquidity does not have a significant impact on audit delay for companies listed on the Jakarta Islamic Index for 2019-2021. The liquidity variable has a p-value of 0.4729 which is greater than 0.05 and a tcount value of 0.726983 which is less than 1.67943 This proves that the liquidity variable has no significant effect on audit delay. Partially Earning per share affects audit delay in companies listed on the Jakarta Islamic Index for 2019-2021. The earning per share variable has a p-value of 0.0273 which is smaller than 0.05 and the tcount value is -2.321091 which is greater than 1.67943. This proves that the earnings per share variable has a negative influence on audit delay. Simultaneously liquidity and earnings per share have a significant effect on audit delay for companies listed on the Jakarta Islamic Index for 2019-2021. Based on the Fcount value is greater than Ftable where 31.68031 > 4.05 and the significance value of the above test is 0.000 <0. 05 (? = 5%).