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Menampilkan 1–3 dari 3 artikel
Determinants of Audit Quality: The Role of Auditor Independence, Competence, and Professional Ethics in Public Accounting Firms in Indonesia
Tommy Kuncara
; Poso Nugroho
; Fera Riske Anggita
International Journal Multidisciplinary Science (IJML)
Vol 5
, No 2
(2026)
Audit quality has become an increasingly critical issue in maintaining public trust in financial reporting, especially in Public Accounting Firms in Indonesia. Several audit failure cases in corporate financial statements indicate that auditors do not always succeed in detecting material misstatements effectively. This condition raises concerns regarding the role of auditor independence, competence, and professional ethics in ensuring reliable audit outcomes. Therefore, this study aims to analyz...
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The Socioeconomic Impact of Online Gambling on Economic Stability in Indonesia: A Policy-Oriented Analysis
Sudaryono, Sudaryono
; Poso Nugroho
; Tommy Kuncara
International Journal Multidisciplinary Science (IJML)
Vol 4
, No 2
(2025)
The rapid rise of online gambling in Indonesia has created widespread concern due to its significant economic and social consequences. Despite being illegal, the accessibility and growth of digital platforms have made online gambling increasingly prevalent, with transaction values estimated to have reached IDR 327 trillion by 2023. This study aims to examine the socioeconomic impact of online gambling on household financial stability, labor productivity, and consumption behavior, as well as to a...
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ANALYSIS OF WEST JAVA PROVINCE GOVERNMENT REGIONAL REVENUE BUDGET REALIZATION DURING THE PANDEMIC AND AFTER THE PANDEMIC 2020-2023
Tommy Kuncara
; Rini Dwiastutiningsih
; Poso Nugroho
; Bayu Nurdiansyah
International Journal Multidisciplinary Science (IJML)
Vol 3
, No 3
(2024)
The aim of this research is to analyze the Regional Revenue and Expenditure Budget (APBD) of the West Java Provincial Government during the COVID-19 pandemic period and after the pandemic, namely 2020, 2021, 2022 and 2023. This analysis is to understand how the pandemic affects regional financial management and strategies -the strategy implemented by the West Java Provincial Government in facing global economic challenges. This study uses descriptive quantitative methods with secondary data anal...
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