Masculine Muhammad Muqorobin
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View article: Audit of sustainability report and sustainable finance: An agriculture case in the Indonesian Stock Exchange
Audit of sustainability report and sustainable finance: An agriculture case in the Indonesian Stock Exchange Open
Research aims: This research aims to examine the effect of the audit of sustainability reports on sustainable finance in agriculture companies.Design/Methodology/Approach: This research used 13 agriculture companies listed on the Indonesia…
View article: Peran Moderasi Komite Manajemen Risiko dalam Hubungan Antara Kualitas Audit, Kekuatan Laba, dan Perilaku Pengambilan Risiko terhaddap Kinerja Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
Peran Moderasi Komite Manajemen Risiko dalam Hubungan Antara Kualitas Audit, Kekuatan Laba, dan Perilaku Pengambilan Risiko terhaddap Kinerja Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Open
This study aims to analyze the effect of audit quality, earnings power, and risk-taking behavior on firm performance, while also testing the moderating role of the risk management committee. The research was conducted on 18 mining companie…
View article: Dasar-Dasar Auditing
Dasar-Dasar Auditing Open
Buku "Dasar-Dasar Auditing: Membangun Keandalan dan Transparansi Laporan Keuangan Melalui Proses Audit yang Profesional" menawarkan panduan komprehensif untuk memahami prinsip, praktik, dan metodologi dalam dunia auditing. Buku ini diranca…
View article: Female Auditor and Accrual Earnings Management in Indonesia
Female Auditor and Accrual Earnings Management in Indonesia Open
Objective: This research aims to examine the effect of female auditor on accruals earnings management. Theoretical Framework: Agency theory states that corporate executives either efficiently report accurate financial information to stakeh…
View article: Profesionalisme Dan Independensi Auditor Terhadap Kinerja Auditor
Profesionalisme Dan Independensi Auditor Terhadap Kinerja Auditor Open
At this time, public trust in the public accounting profession began to diminish, this was due to the many cases of accounting manipulation. A Public accounting firm (KAP) is a public accounting organization that obtains a license in accor…
View article: Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management
Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management Open
The objective of this research is to find the evidence of (1) REM towards firm value and (2) the moderating role of costs of REM which are market share, financial health, and effective tax rate between REM and firm value. Research samples …
View article: LAMIKRO BERBASIS ANDROID: SOLUSI MUDAH BAGI FASILITATOR DAN KOMUNITAS USAHA MIKRO PREMAN SUPER DI KOTA MALANG
LAMIKRO BERBASIS ANDROID: SOLUSI MUDAH BAGI FASILITATOR DAN KOMUNITAS USAHA MIKRO PREMAN SUPER DI KOTA MALANG Open
Abstrak: Usaha Mikro Kecil dan Menengah (UMKM) di Indonesia menjadi actor utama yang perannya sangat penting dalam perekonomian negara dengan jumlah 59 juta unit usaha. Para pelaku usaha mikro ini pada umumnya belum memiliki tata kelola ad…
View article: Pengaruh Open Banking berbasis Open API terhadap Eksistensi Perbankan
Pengaruh Open Banking berbasis Open API terhadap Eksistensi Perbankan Open
Open Banking is a system that provides financial institution network data to users through an API (application programming interface). Open API gives API providers the right or ability to provide consumer data access to API users with cons…
View article: Education in the New Normal Era: The Implementation of an Accounting Living Laboratory During the COVID-19 Pandemic
Education in the New Normal Era: The Implementation of an Accounting Living Laboratory During the COVID-19 Pandemic Open
Students and lecturers in various fields (including accounting) need to adapt to the new normal life resulting from the COVID-19 pandemic. This highlights the need to maximize the use of technology as the main learning media, not least in …
View article: Business in The New Normal Era
Business in The New Normal Era Open
The Covid-19 pandemic currently requires business in various fields (including MSMEs) to adapt to the new normal life.This also has an impact on maximizing the use of accounting as the main finance media.Given the large contribution of the…
View article: Aplikasi Akuntansi Pesantren Dalam Penyusunan Laporan Keungan Digital Dengan Software SANGO Profesional
Aplikasi Akuntansi Pesantren Dalam Penyusunan Laporan Keungan Digital Dengan Software SANGO Profesional Open
Laporan keuangan pesantren merupakan salah satu sarana untuk mempertanggungjawabkan aktivitas keuangan pondok pesantren. Laporan keuangan ini menjadi penting, karena merupakan wujud tanggung jawab atas dana yang dikelola yang diperoleh dar…