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Systematic Literature Review: Pengaruh Audit Laporan Keuangan dan Peran Internal Audit terhadap Kualitas Laporan Keuangan
Fianda Prathitaningtyas
; Manda Azalia Nur Raissa
; Dien Noviany Rahmatika
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 3
(2024)
The purpose of this study is to understand the impact of the role of internal audit and financial statement audits on the quality of financial statements. Internal audit has the task of internal supervision, needed by the company in order to understand the quality of financial statements so that the company can monitor the development of the company. In managing the company, the most effective and efficient mechanism for managers is disclosure in financial reporting. This research method is cond...
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Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecenderungan Fraud: Systematic Literature Review
Kharisma Febriani
; Firly Ni’matussyifa
; Dien Noviany Rahmatika
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 3
(2024)
Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Syste...
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Pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan
Indri Widjayanti
; Ikfi Herowati Maghfiroh
; Dien Noviany Rahmatika
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 4
(2024)
This study aims to re-examine the information that has existed in previous studies by proving that Good Corporate Governance and Corporate Social Responsibility have a significant influence on firm value. In this study using Systematic Literature Review (SLR) with a total of 41 previous journals have been taken from several websites such as Google Scholar, Semantic Scholar, Garuda Rujukan Digital, and Connected Papers. The number of previous journal publications on GCG and CSR is still fluctuati...
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Pengaruh Capital Intensity dan Return On Asset terhadap Agresivitas Pajak
Muhammad Bahrudin
; Saiful Islam
; Dien Noviany Rahmatika
Jurnal Pajak dan Analisis Ekonomi Syariah
Vol 1
, No 3
(2024)
Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressiv...
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Pemetaan Riset Akuntansi Zakat (PSAK 109) Berbasis Analisis Blibiometrik Dan Vosviewer
Anisah Hanan Nabilah
; Dien Noviany Rahmatika
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 3
(2024)
The purpose of this study is to map and analyze the development of zakat accounting research and identify the latest trends developing in this field. This research uses bibliometric approach to achieve the objective, which is by analyzing research publications related to zakat accounting. This approach allows researchers to understand the development of knowledge in the field of zakat accounting and identify future research opportunities. The data source of this research is metadata collected us...
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Pengaruh Tunneling Incentive Dan Mekanisme Bonus Terhadap Tax Avoidance: Systematic Literature Review
Naely Choeri Akmali
; Putri Dwi Rosalinda Prayoga
; Dien Noviany Rahmatika
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 3
(2024)
The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms...
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Systematic Literature Reviews : Analisis Pajak, Tunneling Insentive dan Exchange Rate Terhadap Keputusan Tranfer Pricing Perusahaan
Syafira Salsabilla
; Linggar Sekar Kemuning
; Dien Noviany Rahmatika
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 3
(2024)
Transfer pricing is a pricing policy for transactions between parties with a special relationship. However, multinational companies often use transfer pricing to reduce the overall taxation of the multinational group. The purpose of this study is to review the literature using the systematic literature review (SLR) method, considering various aspects such as the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies discussed in previous...
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Faktor Pendapatan Pada Pengaruh Audit Internal Terhadap Resiko Kecurangan (Fraud)
Shailla Nisa Lidiawati
; Nur Anisa
; Dien Noviany Rahmatika
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 3
(2024)
As a result of this study, cheating can be defined as any action that can be carried out by an individual or group by using fraudulent methods to gain profits. Financial fraud typically involves the misuse of funds obtained through fraud, usually by managers, executives, employees, or third parties, for the purpose of obtaining unlawful profits. In order for financial statements to be used as a basis for decision-making and to be trusted by the public and third parties, we found that the quality...
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Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan: Systematic Literature Review
Tamala Salavia
; Putri Seftiana Fitri
; Dien Noviany Rahmatika
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 3
(2024)
Environmental accounting, also known as “Green Accounting” or “Evironmental Accounting”, refers to the process by which businesses or companies incorporate environmental costs into their accounting procedures. Environmental costs are the result of actions that have an impact on the quality of the environment, whether financially or not. The aim of this research is to look at the function, application and impact of environmental accounting on environmental and business sustainability. This resear...
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Literature Review : Audit Internal 5.0: Mengarungi Era Digital Dengan Tranformasi Berbasis Kecerdasan Buatan dan Internet Of Things
Ahmad Arwani
; Popi Farahdila Sandi
; Dien Noviany Rahmatika
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 2
, No 3
(2024)
This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was...
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