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Rani Eka Arini
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INDONESIA
Sanskara Akuntansi dan Keuangan
Published by Eastasouth Institute
ISSN : 29648815     EISSN : 29857805     DOI : https://doi.org/10.58812/sak
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus: Sanskara Akuntansi dan Keuangan merupakan jurnal yang membahas topik-topik terkait Akuntansi dan Keuangan di Indonesia dan Asia Tenggara. Jurnal ini mempublikasikan artikel-artikel berkualitas yang berisi analisis kritis, pemikiran inovatif, dan hasil penelitian terbaru dalam bidang Akuntansi dan Keuangan. Cakupan: Topik-topik yang dapat dicakup oleh Sanskara Akuntansi dan Keuangan meliputi, tetapi tidak terbatas pada: Akuntansi keuangan dan manajerial Audit dan pengendalian intern Perpajakan dan peraturan perpajakan Manajemen risiko dan keuangan Pelaporan keuangan dan transparansi Pasar modal dan investasi Akuntansi sektor publik Akuntansi syariah Manajemen keuangan dan perbankan Teknologi informasi dan akuntansi Corporate governance dan etika bisnis dalam akuntansi dan keuangan Studi kasus dalam akuntansi dan keuangan Analisis laporan keuangan dan kinerja perusahaan Pengembangan teori dan metodologi akuntansi dan keuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK)" : 5 Documents clear
Analisis Implementasi Kebijakan Sanksi Administrasi pada Pelanggaran Kendaraan Umum yang Tidak Singgah pada Terminal Seksi Operasional Suku Dinas Perhubungan Jakarta Selatan Surahman; Khikmatul Islah
Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.292 KB) | DOI: 10.58812/sak.v1i02.69

Abstract

This study aims to determine the extent of the implementation of administrative sanctions on violations of public vehicles that do not stop at the Operational Section of the South Jakarta Transportation Agency, which is reflected in the increasingly orderly public transportation at Pasar Minggu, South Jakarta terminal. Qualitative research methods use methods based on the philosophy of postposistivism, while to examine natural objects, where the researcher is the key instrument, data collection techniques are carried out by triangulation (combined). Data analysis is inductive or qualitative. The results show that the implementation which is carried out by communication with public transport drivers, utilizing resources by working with the TNI and POLRI in prosecution, giving fast dispositions to the tribal transportation offices and good organizational structures have been able to implement administrative sanctions on vehicle violations. General is going well.
Analisis Kecurangan Laporan Keuangan PT Asuransi Jiwasraya dengan Analisis Fraud Pentagon Rizka Haryanti
Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.699 KB) | DOI: 10.58812/sak.v1i02.70

Abstract

The risk of fraud in the financial statements is a risk that will always exist as a result of disclosing misstatements borne by the Company's management. PT Asuransi Jiwasraya went bankrupt and failed to pay. The purpose of this study is to identify fraudulent financial statements from Jiwasraya using the pentagon fraud theory. The pentagon fraud theory is a theory developed from Cressey's 1953 fraud triangle theory. The five elements of risk are: pressure; chance; rationalization; Need; arrogance. The method used in this research is a quantitative descriptive method. PT Asuransi Jiwasraya (Persero) lost investment funds for the JS Saving Plan product due to being unable to pay interest and customer investment funds. PT. Asuransi Jiwasraya officially closed on May 31 2021 and was transferred to PT Asuransi Jiwa IFG (IFG Life).
Pengaruh Dewan Komisaris, Komite Audit, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Corporate Social Responsiblity Disclosure Pada Perusahaan Manufaktur 2016-2020 Anis Sriwahyuni
Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.644 KB) | DOI: 10.58812/sak.v1i02.77

Abstract

Corporate Social Responsibility (CSR) is a form of corporate responsibility towards social and environmental issues, such as improving the welfare of the community and the environment so that the quality of human resources in the area where the company operates increases. The purpose of this study was to determine the effect of the board of commissioners, audit committee, profitability, liquidity and firm size on CSRD. This type of research is quantitative research with an associative approach. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The technique used in taking the sample is purposive sampling with a total sample of 16 companies. The analysis technique used in this study is multiple regression analysis for hypothesis testing and in processing the data using the SPSS 24 program. The results of the study indicate that the variables of the board of commissioners, audit committee, profitability as proxied by ROA and ROE have no effect on the disclosure of corporate social responsibility.
The Effect of Financial Compensation, Work Motivation, and Organizational Culture on Employee Performance Christina Heti Tri Rahmawati; Maria Hosyeana Margaritis; Ferrynela Purbo Laksono
Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.59 KB) | DOI: 10.58812/sak.v1i02.78

Abstract

Human resources are the basic capital in the organizational development process. An organization that can take good care of its employees can be seen from the performance of its employees. If the employee's performance is good then the company manages to manage employees well. The purpose of this study was to determine the effect of financial compensation, work motivation, and organizational culture on employee performance at Stella Duce 2 Yogyakarta Senior High School. This type of research is census research, in which the total population is equal to the number of samples, namely all teaching staff and educational staff at Stella Duce 2 High School Yogyakarta with a total of 45 employees. This study used a data analysis technique, namely multiple linear regression. The results of the study show that 1) financial compensation, work motivation, and organizational culture have a simultaneous effect on employee performance; 2) financial compensation has no significant effect on employee performance; 3) work motivation has no significant effect on employee performance; and 4) organizational culture has a significant effect on employee performance.
Pengaruh Pemahaman Perpajakan, Kebijakan Pemerintah, dan Implementasi Teknologi Terhadap Efektivitas Tax Planning Fitria Saumaningsih
Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.788 KB) | DOI: 10.58812/sak.v1i02.79

Abstract

Tax Planning Concept Is the concept in taxation discipline that aims to manage the tax based on the rule. Tax Planning ain’t mean to push the taxpayer to avoid the tax but how to push them to comply with the tax rule and create administration compliance and simplification. PT CPE Cell International was using the tax planning concept in their business to create the effectivity of tax management where the effectivity is determined by Understanding the Tax Rule, Government Policy, and Technology Implementation.

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