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Pengaruh Environmental, Social, and Governance (ESG) terhadap Financial Performance : Peran Struktur Kepemilikan sebagai Variabel Pemoderasi
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 3
(2024)
This study aims to examine the impact of each ESG (environmental, social, governance) aspect on the financial performance of mining companies listed on the Indonesia Stock Exchange, with ownership structure proxied by managerial ownership as a moderating variable. This quantitative research employs purposive sampling, resulting in a sample of 10 mining companies listed on the IDX for the period 2019-2023. Data analysis was conducted using SPSS version 22 with multiple linear regression and Moder...
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Pengaruh Ketersediaan, Efektivitas dan Kemudahan Penggunaan QRIS terhadap Keputusan Pembelian : (Studi pada Organisasi GMNI (Gerakan Mahasiswa Nasional Iindonesia) Mojokerto)
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 3
(2024)
This study aims to determine the effect of availability, effectiveness and ease of use of Qris on purchasing decisions. The method in this study uses a quantitative approach with descriptive analysis. The data used is primary data and analyzed using the SemPLS 4 method. The object used is members of the GMNI (Indonesian National Student Movement) organization. The results of this study are partially the availability, effectiveness and ease of use of Qris have an effect on purchasing decisions fo...
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Analisis Sistem Informasi Akuntansi Menggunakan Aplikasi JSmart: (Studi Kasus pada Perusahaan Daerah Air Minum (PDAM) Kota Mojokerto)
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 3
(2024)
Accounting information systems are very important for companies because they can simplify operational activities and reduce uncertainty in decision making. This research aims to determine the use of the Jsmart application in the accounting information system at PDAM Mojokerto City. This research uses primary and secondary data with qualitative descriptive methods through observation, interviews and documentation. The research results show that the JSmart application used by PDAM Kota Mojokerto s...
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Pengaruh Sistem Pengendalian Internal terhadap Siklus Pembelian Bahan Baku : (Studi Kasus pada PT Ramen Master Indonesia)
Pajak dan Manajemen Keuangan
Vol 1
, No 4
(2024)
The internal control system has an important role in the raw material purchase cycle in the company because the existence of an internal control system can avoid the risk of delays in the arrival of raw materials, therefore an internal control system is needed. The purpose of this study is to determine the influence of the control environment, risk assessment, control activities, communication and information as well as supervision on the raw material purchase cycle at PT Ramen Master Indonesia....
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Pengaruh Pengungkapan Kinerja Lingkungan, Kinerja Sosial dan Kinerja Ekonomi terhadap Nilai Perusahaan pada Sektor Pertambangan dan Energi yang Terdaftar di BEI Periode 2019-2023
Pajak dan Manajemen Keuangan
Vol 1
, No 4
(2024)
Sustainability report disclosure is becoming increasingly important for companies, and this can be seen from several perspectives, including corporate social responsibility (CSR), and investor confidence. This study aims to analyze the effect of disclosure of environmental, social, and economic performance on company mining sector on the IDX for the period 2019-2023. Using quantitative method with multiple linear regression through SPSS 25, the sample was taken with purposive sampling with a pop...
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Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (Sak Etap) pada Laporan Keuangan di Koperasi Karyawan Universitas Hang Tuah Surabaya Periode 2020-2023
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 3
(2024)
Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the for...
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Pengaruh Sanksi Pajak, Pengetahuan Perpajakan, dan Transparansi Laporan Keuangan Terhadap Kepatuhan Wajib Pajak Koperasi Wanita Kecamatan Mojosari Periode 2019-2023
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 5
(2024)
This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google for...
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Pengaruh Cash Flow Operating, Leverage, Likuiditas dan Profitabilitas terhadap Financial Distress
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 3
(2024)
This research is motivated by the drastic decline in stock prices of technology companies in 2022, which reflects heavy financial pressure and deteriorating financial performance until June 2023. This condition raises the potential risk of financial crisis or financial distress. This study aims to examine the effect of cash flow operating, leverage, liquidity, and profitability on financial risk in technology subsector manufacturing companies listed on the IDX during the 2020-2023 period. A quan...
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Gambaran Tingkat Nyeri Pada Pasien Post Sectio Caesarea Metode Eracs di RS H.A Zaky Djunaid Pekalongan
Jurnal Riset Ilmu Farmasi dan Kesehatan
Vol 2
, No 4
(2024)
Physiological processes such as pregnancy, labor and birth can be difficult and can occur at any time, and can have serious impacts on the mother and fetus. So the SC ERACS method of delivery is an option. ERACS is a SC delivery technique that is becoming increasingly popular in society, especially among pregnant women because it can shorten recovery time after surgery and reduce post-operative pain. This study aims to describe the level of pain in patients post caesarean section using the ERACS...
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Minimalisasi Risiko Operasional dan Risiko Keuangan pada UMKM Kerupuk Tengiri
Jurnal Pengabdian dan Pembangunan Lokal
Vol 1
, No 3
(2024)
MSMEs that were once considered economically resilient during times of crisis were found to have a higher vulnerability to experiencing losses than large companies. This vulnerability is due to financial and non-financial constraints. Specifically, these obstacles are classified into operational risk, financial risk, and marketing risk. This activity aims to increase the knowledge and understanding of MSME players regarding HR and financial management to minimize operational and financial risks....
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