The Covid-19 pandemic began in late 2019 in Central China (Zhang et al.,2020). The Covid-19 pandemic had a worrying impact on all sectors, especially the economic sector. This study aims to determine differences in Original Local Government Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Fund (DBH), Economic Growth, Unexpected Expenditures and C…
Financial performance is a form of official or legal business carried out by a company to evaluate the efficiency and effectiveness of the company's activities that have been carried out. During the Covid-19 period, a survey conducted by the BPS-RI showed that the transportation and real estate sector had the highest percentage that experienced a stoppage of operations before the adaptation…
Internal Supervisory Unit (Satuan Pengawas Internal) is a unit formed to assist in the implementation of supervision of the implementation of work unit duties within the Ministry of National Education. What is meant by Internal Supervisor is the entire process of auditing, reviewing, evaluating, monitoring and other supervisory activities on the implementation of organizational duties and f…
Village Owned Enterprises are instruments for empowering the local economy with various types of village potential. The purpose of Village-Owned Enterprises in the Regulation of the Minister of Villages for Development of Disadvantaged Regions and Transmigration Number 4 of 2015 is to improve the village economy, increase community businesses in managing village economic potential. The exi…
The success of an organization is influenced by its managerial performance because an organization will always try to improve its managerial performance in the hope that the goals of the organization will be realized. If the manager can do his job well, then the organization will be able to achieve the goals and objectives that have been prepared beforehand. To improve organizational performanc…
Audit dysfunctional behavior is deviant behavior carried out by an auditor in the form of manipulation, fraud or deviation from audit standards. This study aims to determine the effect of client importance, time budget pressure, auditor independence, task complexity, turnover intention on dysfunctional audit behavior in Pekanbaru City, Batam City and Jambi City. The population of this resea…
Education funds are one of the very important components in the implementation of school education. One form of funding for primary and secondary education is the School Operational Assistance (BOS) fund. The School Operational Assistance Fund (BOS) is a government program to help provide non-personnel operational costs. Schools as recipients of School Operational Assistance (BOS) funds mu…
ABSTRACT This study aims to examine the effect of tax, tunneling incentive, profitability and firm size on transfer pricing decisions. This population of this study is Mining Company listed on the Indonesia Stock Exchange (IDX) in the 2016-2021 period. The research sample was selected using the purposive sampling method. The sample selected in this study was 8 companies and selected based on …
ABSTRACT This study aims to find empirical evidence related to the effect of board diversity consisting of educational background, gender diversity, age, and citizenship on firm value. The population of this study are mining companies listed on the Indonesia stock exchange in 2017-2019. The sampling technique used was purposive sampling method and obtained 22 companies. This research includes …
ABSTRACT This study aims to determine and analyze the influence of the Competence of the Village Fund Management Apparatus, Community Participation, Internal Control System, Implementation of the Village Financial System, and Organizational Commitment to Accountability of Village Fund Management in Batang Tuaka Subdistrict and Tembilahan Hulu Subdistrict, Indragiri Hilir Regency. This research…
ABSTRACT Micro, small and medium enterprises (MSMEs) are business activities that are able to expand employment opportunities to provide broad economic services to the community, play a role in the process of equalization and increase people's income, encourage economic growth, and play a role in realizing national stability. This study was conducted with the aim of testing the effect of p…
This study aims to find empirical evidence of the influence of the Government's Internal Control System, Fixed Assets Administration, Organizational Culture, Organizational Commitment and Information Technology on Good Governance with Human Resources as the moderating variable. This research was conducted in the work unit of the Directorate General of Natural Resources and Ecosystem Conser…
Audit quality is the probability that an auditor finds and reports a violation of his client's accounting system. This study aims to determine the effect of the quality control system on audit quality at KAP with respondents, namely Indonesian auditors who already have training certification from the financial audit agency. The number of samples in this study were 92 respondents. This stud…
Accounting Information System is a means in the process of collecting, recording, storing, and processing accounting data and other data to produce information for decision makers. This study aims to determine organizational culture, information technology sophistication, and top management support for the effectiveness of accounting information systems with user technical skills as modera…
ABSTRACT This study aims to examine the effect of corporate social responsibility disclosure, profitability, and leverage on firm value with institutional ownership as a moderating variable in Manufacturing Companies Listed on the Indonesian Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study are all manufacturing companies listed on …
ABSTRACT This study aims to analyze the effect of market orientation, entrepreneurial orientation, and organizational culture on MSME business performance. The population in this study were all MSMEs in the city of Pekanbaru, amounting to 104,698. The sample in this study amounted to 123 MSMEs which have the criteria of having assets of Rp. 50 million-Rp. 10 billion, maximum annual turnover of…
This study aims to analyze and examine the effect of using SISKEUDES, understanding the main tasks and functions of governance on the accountability of village fund management with integrity as a mediating variable. This research was conducted with a quantitative approach using Warp Partial Least Square (PLS). The population in this study were all village apparatus in Rokan Hulu Regency, t…
Regional financial governance is all activities that include planning, implementation, administration, reporting, accountability, and supervision of regional finances. Financial management by local governments is carried out as a form of accountability for the use of the budget. Through good financial management, it is expected to produce accountable regional financial reports. This study …
Abstract Fraud is actions and acts against the law that usually occur in an organization. This study aims to see how the influence of the variables of Gender and Religiosity on fraud with unethical behavior as an intervening variable in State Civil Apparatus (ASN) Pekanbaru City Government. The population in this study is ASN at the Pekanbaru City Government, as many as 7399 people. The quanti…
ABSTRACT This study aims to examine the effect of accounting conservatism, sales growth, gender diversity and executive characteristic on tax avoidance. This population of this study is Mining Company listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research sample was selected using the purposive sampling method. The sample selected in this study was 15 companies and…