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Peran Badan Anggaran dan Pengawasan dalam Pembahasan Sistem Perubahan Anggaran
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The...
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Faktor yang Mempengaruhi Kinerja Keuangan Perbankan Syariah, Termasuk Kualitas Audit Syariah, Dewan Direksi dan Pengawas, Independensi Auditor, Good Corporate Governance (GCG), Serta Kepatuhan Syariah : Studi Literatur Review
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
Pay close attention to financial performance. An organization's success is shown by its consistent improvement in financial performance compared to the prior period. Audit quality, independence of auditors, Good Corporate Governance (GCG) implementation, regulatory compliance, and the organization's board of directors and supervisory board all have an impact on financial performance. The objective of this research is to corroborate and analyze prior studies that have focused on Islamic audit qua...
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Analisis Peran Digitalisasi Marketing Sertifikasi Halal Dan Product Knowledge Bagi Kemajuan Ekonomi Kreatif
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of this research is to find out the role of marketing digitalization, halal certification and product knowledge. The results of this study show that, first, the role of marketing digitalization facilitates the business of the creative culinary industry in the city of Jambi, including (1) finding consumers, (2) flexible media in promotion, (3) the choice of digital marketing platforms as needed so that they can divert the budget to programs more effectively and, (4) To increase the sa...
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Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This research aims to empirically test the effect of sustainability report disclosure on company value with profitability as a moderating variable (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange 2019-2023). The population of this research is all mining companies listed on the Indonesia Stock Exchange for 2019-2023, totaling 63 companies. The sample used in this research was 12 companies. This research uses a purposive sampling technique, namely a sampling technique th...
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Pengaruh Profitabilitas, Leverage, Corporate Governance, Dan Cash Holding Terhadap Nilai Perusahaan ( Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020-2022 )
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypo...
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Analisis Pemasaran Industri Batik Tulis Dalam Upaya Peningkatan Pendapatan Tenaga Kerja Di Kecamatan Danau Teluk Kota Jambi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The results of the research show that the marketing of the batik industry is an effort to increase labor income in Danau Teluk District, Jambi City by looking at market needs, current trend needs both among students and also among workers so that consumers who come must be met according to their needs. Obstacles in increasing the income of batik workers in Danau Teluk District, Jambi City are caused by employee negligence in working because they do not comply with the instructions given, income...
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Pengaruh Kompetensi Lulusan Berbasis Entrepreneurship Terhadap Kepuasan Pengguna Dan Daya Saing Alumni Sekolah Tinggi Ilmu Ekonomi Bima
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
. The aim of this research is to determine the direct relationship between entrepreneur-based competencies on user satisfaction and alumni competitiveness. This research uses a quantitative approach method by distributing questionnaires. The population in this research is all organizations/agencies using STIE Bima alumni whose numbers are unknown. The sampling technique used was purposive sampling, namely 50 organizations/agencies that employ alumni, both private and government. The data analysi...
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Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Perbankan Pada Bank Umum Yang Terdaftar Di BEI Periode 2018-2022
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the...
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Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results sho...
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1 Sitasi
Pengaruh Biaya Operasional Terhadap Laba Bersih UMKM Kopikir Coffee di Kota Malang
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to identify whether there is an impact of operational costs on the net profit of Kopikir Coffee shops. This research is included in the category of quantitative research. The research was carried out at the Kopikir Coffee shop on Sudimoro Street, Lowokwaru District, Malang, East Java. The population of this study is all monthly financial statements of Kopikir Coffee. The number of research samples is 48 data, with data criteria that present complete monthly financial statements f...
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