ANALISIS PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN

Companies that receive a going concern audit opinion show events and conditions that would cause the auditor to doubt about the going concern of the company. This opinion can be used as an initial signal for users of financial statements to avoid mistakes when making a decision. Regarding the factors that influence going-concern audit opinion, many previous studies have been carried out. However, it has inconsistencies in the results of the study. Thus, the research aims to carry out retesting related "factors that influence going concern audit opinion". The variables tested include Profitability and Liquidity. The research sample uses manufactur companies in the consumer goods industry which were listed on the Indonesian Stock Exchange for the period 2018-2019. The sampling technique was purposive sampling, which obtained 102 companies’ data that matched the criteria. Logistic regression analysis was used to test the hypothesis of this study. Hypothesis testing results that partially the profitability and liquidity variables have no effect on going-concern audit opinion.

ANALISIS REVENUE SHENANIGANS PADA PERUSAHAAN PT GARUDA INDONESIA (PERSERO) Tbk

Revenue shenanigans was actions that present false financial statements or manipulated reports with several techniques was included recorded income at the beginning, recorded fake income, diverted income to the next period. This study utilized a qualitative approach in explaining the phenomena that occured in detail and the source of the data used was secondary data. The purpose of this paper was to analyze the revenue shenanigans that had been violated by PT Garuda Indonesia Tbk. The result of this study proved that PT Garuda Indonesia Tbk had made the 1st revenue shenanigans in manipulating its financial statements.

PENGARUH TIME BUDGET PRESSURE, AUDIT TENURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT

In carrying out their duties, auditors must be competence and have to maintain their audit quality to provide trust to stakeholder. However, currently there are many cases that will causes the audit quality to decline. The cases is about financial cases that are still being discussed in public and have connection about audit quality on financial statement. The objective of this study was to determine effect of Time Budget Pressure, Audit Tenure and Audit Firm Size on Audit Quality. This study uses the primary data from questionnaire that was distributed to auditor KAP in Surabaya. Method determination sample used purposive sampling criteria and have 55 sample data can used. Data analysis model is multiple linear regression analysis. The result of this study indicate time budget pressure have positive effect on audit quality, but audit tenure and audit firm size has no effect on audit quality.

PENERAPAN ISAK 35 PADA MASJID BAITUL HIDAYAH PUGER JEMBER

The purpose of this study was to determine the suitability of financial statements according to ISAK No. 35 and how the accounting record in the financial statements of Baitul Hidayah Puger Mosque with generally accepted accounting principles. The research was conducted at the Baitul Hidayah Puger Mosque using data collection techniques with interviews and documentation. The data analysis technique in this research was a qualitative descriptive analysis where the data was compiled and described based on the result of data collection on financial statements, then was compared with relevant theories to the problem, which could then be drawn a conclusion. Based on the result of the study, it could be concluded that the basis of recording applied at the Baitul Hidayah Puger Mosque was incomplete and not sequential according to applicable standards. The financial statements that made a report, a report on changes in net assets, a cash flow statements and notes on financial statements. Implementation of ISAK No. 35 Baitul Hidayah Puger Mosque was not in accordance with generally accepted accounting principles. The financial reporting of the Baitul Hidayah Mosque in Puger was not in accepted accounting principles.

ANALISIS BUTIR SOAL URAIAN MATA KULIAH PENGANTAR AKUNTANSI 1

The purpose of this study was to analyze the items in the form of essay items, given as a final exam in subject of introductory accounting 1. This question was given to nineteen students in semester 1 of the 2020-2021 academic year. This study used a descriptive method with a quantitative approach. For the purposes of analysis, the item analysis technique was used, which consisted of an analysis of the level of difficulty of the items and the analysis of the differentiating power of the items. Based on the results of the analysis, the results obtained that the questions made had an index of difficulty level as an easy question of 50% and an average question of 50%. And based on the results of the analysis of the differentiating power index, the questions included as questions that needed to be revised were 33.3% and questions that were not good were 67.7%.

PENGARUH MEDIA PEMBELAJARAN VIDEO TUTORIAL MYOB DAN KEMANDIRIAN BELAJAR TERHADAP HASIL BELAJAR AKUNTANSI KOMPUTER KELAS XI SMK NEGERI 1 RANGKASBITUNG

This study aims to knowing the difference between computer accounting learning outcomes of students who learn to used MYOB video tutorials and students who learn to used power point And the difference between learning outcomes of students who have high learning independence and low independence. In addition, this research aims to determine the effect of video tutorial interactions and learning independence. The results show that there is a difference in learning outcomes of 12.35% who learn used video tutorials and those who learn using power point. In addition, there is a difference in learning outcomes of 7.63%, students who have high learning independence and students who have low learning independence and there is an influence of video tutorial interactions and learning independence.

PENGARUH DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI

Good corporate governance can signal the existence of harmonious interests between all stakeholders, thereby reducing conflict. In addition, company management can also achieve company goals, namely increasing company value. Firm value is the shareholder's perception of the company's success in managing its resources, which is reflected in the company's share price. This study aims to determine the effect of the independent board of commissioners on the company value of the plantatio sub-sector listed on the IDX. The population in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2017-2018. Sampling was done by using purposive sampling, the sample used which met the standards is as many as 8 companies. The analysis used is a simple linear regression analysis by performing the classic assumption test, namely, normality test, multicollinearity, and autocorrelation. The results showed that the independent board of commissioners had an effect on firm value.

EFEK MODERASI TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT

This study aims to examine the effect of due professional care, experience and accountability on audit quality with the moderation of the time budget of pressure. The study was conducted at 17 KAP Banten Province with a total sample of 52 respondents. Data analysis used the SEM-PLS method by testing the measurement model and structural model. The results of hypothesis testing show that due professional care has a positive effect on audit quality, so the higher the auditor performs due professional care, the better the audit quality will be. Experience has a positive effect on audit quality, so the more experienced the auditor is in carrying out his duties, the better the audit quality will be. Accountability has a positive effect on audit quality, so that auditors who carry out accountability well can make their audit results more qualified. There is no moderation of time budget of pressure on the effect of due professional care on audit quality. Time budget of pressure will not interfere with the quality of audits produced by professional auditors. There is no moderation of time budget of pressure on the effect of experience on audit quality. Time budget of pressure will not interfere with audit quality resulting from auditors who have high experience in conducting audits. There is no moderation of time budget of pressure on accountability to audit quality. Auditors with high accountability are not bothered by time budget of pressure in producing high audit quality.

ANALISIS PENGETAHUAN MASYARAKAT NON MUSLIM TERHADAP PERBANKAN SYARIAH DI KABUPATEN SERANG DAN KOTA SERANG

This study aims to determine how the condition of knowledge / understanding of Non Muslim Communities of Islamic Banking in the District of Serang and the City of Serang.This research uses which are conducted by using questionnaires to 100 people (samples) Non Muslim who are spread in Serang Regency and Serang City. Of the 100 questionaires of 5 groups of Non Muslim Religions, Namely : Protestanstism, Katholicism, Hinduism, Buddhism And Confucianism.The results of this study indicate that the Non Muslim Community’s knowledge of Islamic Banking is still very limited, most respondents only know the location of the spread of Islamic Banking in their area and only know the term revenue sharing without knowing how the system works in Islamic Banking. Knowledge of the characteristics of banking is still limited to knowing the term but does not yet know of any promotions carried out by Islamic Banking directly. Knowledge of non-Muslim communities has an effect between variables X1 and X2 together on Y1 of 70.4% while the influence of variables X1 and X2 together on Y2 is 80.6% and the value of F arithmetic > F table is 90, 20 > 3.09 and 47.92 > 3.09 then the hypothesis of both effects is accepted.

PERAN FINTECH DALAM MENINGKATKAN KEUANGAN INKLUSIF PADA UKM DI KABUPATEN PAMEKASAN

Financial inclusion in UMKM in the pamekasan district. In this study, researchers took 4 samples randomly, from cooperatives and small and medium enterprise offices. Analysis of the data used in this study was to use data reduction then data presentation and the last was conclusions. The results of the research were that of the four informants as a whole receiving well with the presence of fintech because fintech can facilitate transactions. Fintech also provides many benefits for UMKM as well as more benefits from UMKM. The more efficient and effective business activities that made applied fintech and the development of the era require businesses to use fintech. Of the many advantages of fintech, there were certainly disadvantages, one of which was when the financial technology was problematic, it must be repaired and requires some time. Not only that, human resources that lack mastery of fintech made business people have to provide insight into fintech..