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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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Persepsi Stakeholder terhadap Inovasi Digital dalam Jasa Keagenan Kapal di Pelabuhan Batam
Samiyono Samiyono
; Agung Kwartama
; Paiman Paiman
; Desiana Endah Pramesti
; Sumiyatiningsih Sumiyatiningsih
; Akhmad Sopani
DHARMA EKONOMI
Vol 31
, No 2
(2024)
Digital innovation has become a crucial catalyst for the transformation of the ship agency services sector, particularly within the Port of Batam. This paper seeks to examine the perceptions of diverse stakeholders, including shipping agents, vessel owners, and local authorities, regarding the integration of digital innovations into ship agency services. Employing a combination of qualitative and quantitative methodologies, this research collects data through surveys and in-depth interviews with...
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Pembentukan Badan Usaha Milik Desa (BUMDes) dalam Peningkatan Kesejahteraan Masyarakat di Desa Manulea, Kecamatan Sasitamen, Kabupaten Malaka
DHARMA EKONOMI
Vol 31
, No 2
(2024)
This study aims to describe the strategy for establishing a Village-Owned Enterprise (BUMDes) in improving the welfare of the people of Manulea Village, Sasitamean District, Malaka Regency using a SWOT analysis. The method used in the study is qualitative, aimed at obtaining data based on existing conditions, the results of direct interviews with informants and from existing documents. The results of this study indicate that the Establishment of a Village-Owned Enterprise (BUMDes) in Manulea Vil...
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Pengaruh Solvabilitas dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia
DHARMA EKONOMI
Vol 31
, No 2
(2024)
The purpose of this study is to determine the effect of solvency and company size on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population of this study was 11 pharmaceutical companies listed on the IDX for the period 2020-2023, the number of samples was 8 which were taken based on purposive sampling techniques. The type of data used includes secondary data that can be accessed through the company's website, www.idx.co.id. The ana...
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Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah dalam Meningkatkan Mutu Pendidikan : (Studi Kasus di SD Negeri Danau Ina Oesapa)
DHARMA EKONOMI
Vol 31
, No 1
(2024)
This research is entitled The Effectiveness of School Operational Assistance Fund Management in Improving the Quality of Education (Case Study at SD Negeri Danau Ina Oesapa). The purpose of this study is to analyze the management of school operational assistance funds at Lake Ina Oesapa State Elementary School in improving the quality of education, which includes the planning, implementation, and evaluation stages. This study uses a descriptive qualitative approach, while the type of research us...
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Dimensi Sosial dalam Community Based Tourism (CBT): (Studi Pada Destinasi Wisata Nefo Kaenka, Desa Fatukoto Kabupaten TTS)
DHARMA EKONOMI
Vol 31
, No 1
(2024)
Community Based Tourism (CBT) is one of the approaches in tourism development. The Community Based Tourism approach can be viewed from several dimensions, namely dimensions; economic, social, cultural, political. This study aims to analyze the social dimension in Community Based Tourism (CBT) in Fatukoto Village, Timor Tengah Sekatan Regency, with a focus on community involvement, development of community pride, and improving the quality of life of local communities. This research uses a qualita...
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Kinerja Dinas Pertanian Tanaman Pangan dalam Program Penyaluran Pupuk Bersubsidi Tahun 2018 -2023: (Studi Kasus Petani Padi di Desa Seso Kabupaten Ngada)
DHARMA EKONOMI
Vol 31
, No 1
(2024)
This study aims to determine and evaluate the Performance of the Food Crops Agriculture Service in the 2018-2023 Subsidized Fertilizer Distribution Program (Case Study of Rice Farmers, in Seso Village, Ngada Regency). Using a qualitative descriptive approach with Atik Septi Winarsih's theory and Robbins' theory which highlights Responsiveness, Responsibility, Accountability, Punctuality, Work Commitment. The study involved 12 Informants.The results showed that in the subsidized fertilizer distri...
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Analisis Unsur Intrinsik Dan Unsur Ekstrinsik Pada Pupuh Kinanti Dan Pupuh Balakbak
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 3
, No 4
(2024)
Sundanese culture is one of Indonesia's rich and unique cultures. Sundanese culture is known as a culture that upholds high manners. Sundanese has very diverse arts, for example pupuh, pupuh can be categorized as one of the Sundanese arts. Pupuh is an inseparable part of Sundanese tradition and culture, so preserving it means preserving cultural heritage. Pupuh is also a traditional poetic work in Sundanese literature that has characteristics that have certain rules such as the number of syllabl...
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Analisis Gaya Bahasa Dalam Novel " Senja, Hujan, Dan Cerita Yang Telah Usai " Karya Boy Candra
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 3
, No 4
(2024)
Figurative speech is inseparable with literary works, particularly to express intrinsic elements in the works. Practically, authors often insert figurative speech to narrate a story. This study is aimed at analyzing figurative speeches in novel Senja, Hujan, dan Cerita Yang Telah Usai, written by Boy Candra. The researcher employed literary study to finish the study which initiated by (i) reading the research object, (ii) collecting the data by marking, identifying, and transcribing. The data we...
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Pengaruh Daya Tarik Iklan Pantene di Media Sosial (Youtube) terhadap Minat Beli Konsumen
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This study aims to determine whether there is an influence of the Attraction of Advertisements on Social Media (Youtube) on Consumer Purchase Interest. The research method used is a quantitative method with a purposive sampling technique. The data collection technique was carried out using a questionnaire method by distributing questionnaires via Google Form. The population of the study was respondents who had watched the Pantene advertisement version of Miracles Hair Supplement with a total of...
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