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Pengaruh Penerapan Teknologi Big Data dan Independensi Auditor terhadap Efektivitas Proses Audit
Jurnal Kendali Akuntansi
Vol 2
, No 3
(2024)
Research Objectives: This study aims to review and re-analyze the information that has been in previous studies because Big Data Technology in Indonesia is still in the development stage and has become a hot topic in Indonesia. Auditor independence is defined as a mental attitude that is free from influence, not controlled by other parties and not dependent on others. This proves that auditor independence plays an important role in an organization and builds accountability in the organization. T...
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Pengaruh Tingkat Hutang Dan Tingkat Kesulitan Keuangan Terhadap Konservatisme Akuntansi
Jurnal Kendali Akuntansi
Vol 2
, No 3
(2024)
Financial recognition is the basis that encourages companies to report losses early and delay revenue recognition. Conservatism affects the quality of the main indicators reflected in financial reporting. The method used in this research is Structured Literature Review (SLR), where the data sources are obtained from Semantic School, Sinta Journal, and Google School for the publication years 2018 to 2024. Next, filtering is carried out to match the subject matter, resulting in 50 journals that wi...
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Subjek dan Objek Pajak Penghasilan
Jurnal Riset dan Publikasi Ilmu Ekonomi
Vol 2
, No 4
(2024)
Basically, income tax itself is an official levy aimed at people who earn income or for the income they receive or obtain from the tax year for the benefit of the state and the interests of society in national and state life as an obligation that must be carried out. In this research, the method used is a literary research method, including the type of library research. Income tax (PPh) is a tax imposed on the income of individuals, companies or other legal entities on income received or earned...
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Gambaran Tingkat Stress pada Anggota Keluarga TBC di Lingkungan Kerja Puskesmas Ambulu Kab. Jember
Jurnal Ilmu Kesehatan
Vol 1
, No 2
(2024)
The stigma is wrong in the community that TB disease can not be cured so that the sufferer is ostracized by the surrounding community, one of them is the TB patient is difficult to get a job, Some even get laid off from their jobs because the person is diagnosed with a contagious disease. This raises many psychiatric problems with the consequent decline in labor productivity or human resources that can ultimately become a social burden for the family. Approximately 75% of TB patients are product...
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Partisipasi Masyarakat Dalam Manajemen Rehabilitasi dan Rekonstruksi Pasca Bencana Tsunami Tahun 2018 di Kabupaten Pandeglang
Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan
Vol 2
, No 2
(2024)
Participation from all parties is important in post-disaster rehabilitation and reconstruction because it is the most complex activity in disaster management from the planning process, funding, and implementation. A Tsunami that struck Sunda strait in December 2018 caused a great loss and immediate response is necessary. The delay of rehabilitation and reconstructions affected the stability of national security. Therefore, all parties need to take part in post-tsunami recovery so that the disast...
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Pengaruh Promosi Kesehatan Terhadap Pengetahuan Remaja Tentang Kesehatan Reproduksi: Literature Review
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 2
, No 2
(2024)
Maternal health issues refer to reproductive health issues, including comprehensive information and education on sex, contraception, access to legal and safe abortion, sexually transmitted diseases, and HIV/AIDS diagnosis. The high MMR and low understanding of reproductive health are indicators of the government's weakness in protecting and implementing the reproductive health rights of citizens. This study aims to find out how the influence of health promotion on adolescents' knowledge about re...
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Pemetaan Riset Akuntansi Zakat (PSAK 109) Berbasis Analisis Blibiometrik Dan Vosviewer
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
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
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)
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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