Review of Applied Accounting Research (RAAR)最新文献

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PROSEDUR PENCAIRAN DANA SANTUNAN ASURANSI KECELAKAAN TERHADAP KORBAN KECELAKAAN MENINGGAL DUNIA PADA PT.JASA RAHARJA (PERSERO) PURWOKERTO 普沃克托公司(PERSERO of PURWOKERTO)事故保险赔偿程序
Review of Applied Accounting Research (RAAR) Pub Date : 2021-09-10 DOI: 10.30595/raar.v1i1.11724
Reza Aurora Fani, Hardiyanto Wibowo
{"title":"PROSEDUR PENCAIRAN DANA SANTUNAN ASURANSI KECELAKAAN TERHADAP KORBAN KECELAKAAN MENINGGAL DUNIA PADA PT.JASA RAHARJA (PERSERO) PURWOKERTO","authors":"Reza Aurora Fani, Hardiyanto Wibowo","doi":"10.30595/raar.v1i1.11724","DOIUrl":"https://doi.org/10.30595/raar.v1i1.11724","url":null,"abstract":"This Final Project is a report on the result of Field Work Practices conducted atPT Jasa Raharja (Persero) Purwokerto. The purpose of this Final Project is to findout, understand and understand the Procedure for Disbursement of AccidentInsurance Compensation Funds for Death Accident Victims at PT. Jasa Raharja(Persero) Purwokerto. Data collection methods use the Observation Method,Documentation Method and Interview Method. From the observations it can beconcluded that the Procedure for Disbursement of Accident InsuranceCompensation Fund Funds for Death Victims at PT. Jasa Raharja (Persero)Purwokerto has been able to apply the elements in the accounting system, namelythe compensation submission form, journal, proof of transactions that can facilitatethe management of the company. PT. Jasa Raharja (Persero) has also implementedseveral elements in an internal control, namely the existence of an organizationalstructure that separates functional responsibilities in a strictmanner and is able toimplement a good accounting system that can be useful forsupervision of companyproperty.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132109992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, KUALITAS AUDIT, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN 企业规模、营业额审计、审计质量和审计绩效报告的影响
Review of Applied Accounting Research (RAAR) Pub Date : 2021-09-10 DOI: 10.30595/raar.v1i1.11721
Shulasi Nur Haalisa, Nurul Inayati
{"title":"PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, KUALITAS AUDIT, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN","authors":"Shulasi Nur Haalisa, Nurul Inayati","doi":"10.30595/raar.v1i1.11721","DOIUrl":"https://doi.org/10.30595/raar.v1i1.11721","url":null,"abstract":"This study aims to analyze the effect of company size, audit tenure, audit quality and audit reportlag on going concern audit opinion. This research is a quantitative research. The data source usedis secondary data in the form of the company's annual financial statements. In this study, goingconcern and audit quality are calculated using a dummy. The population used in this study ismining companies listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling wascarried out by purposive sampling technique method and obtained 29 as 145 observed data. Theresults of this study show that company size, and audit tenure have no effect on going concernaudit opinion. While audit report lag and audit quality heve efeect on going concern opinion","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123493967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY 盈余波动性、盈余平滑和盈余持续性对盈余质量的影响
Review of Applied Accounting Research (RAAR) Pub Date : 2021-09-10 DOI: 10.30595/raar.v1i1.11719
Yoga Joko Sasongko, S. Azizah, S. Wahyuni, Ira Hapsari
{"title":"THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY","authors":"Yoga Joko Sasongko, S. Azizah, S. Wahyuni, Ira Hapsari","doi":"10.30595/raar.v1i1.11719","DOIUrl":"https://doi.org/10.30595/raar.v1i1.11719","url":null,"abstract":"This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that have been published byIslamic banking companies listed on the Indonesia Stock Exchange for the period 2016-2019. Thesampling technique used in this study was purposive sampling, while the analysis used in this studywas multiple regression. The results of hypothesis testing showed that earnings volatility has apositive effect on earnings quality. Income smoothing has a positive effect on earnings quality.Earnings persistence does not affect earnings quality","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114298853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
SISTEM PENGENDALIAN INTERN TERHADAP DANA RESES PADA KANTOR SEKRETARIAT DPRD BANYUMAS 这是一个内部控制系统,在秘书处处的地方休息
Review of Applied Accounting Research (RAAR) Pub Date : 2021-09-10 DOI: 10.30595/raar.v1i1.11722
Lufiana Sanjaya, Iwan Fakhruddin, Novi Dirgantari
{"title":"SISTEM PENGENDALIAN INTERN TERHADAP DANA RESES PADA KANTOR SEKRETARIAT DPRD BANYUMAS","authors":"Lufiana Sanjaya, Iwan Fakhruddin, Novi Dirgantari","doi":"10.30595/raar.v1i1.11722","DOIUrl":"https://doi.org/10.30595/raar.v1i1.11722","url":null,"abstract":"The Recess Fund Internal Control System starts from the stipulation of the banmus decision letter,board members deposit the number of constituents and the number of places for calculating theamount of funds that will be used by each board member, transfers are made directly from thefinance department to partners, after the recess the board members collect the files accountability,then accounted for at the plenary meeting and later examined by the auditors of the BanyumasGovernment. Internal control of recess funds at the Banyumas DPRD Secretariat has been carriedout in accordance with the provisions in the Banmus decision letter and is also in accordance withthe order in force at the Banyumas DPRD Secretariat. However, in reality, there are still someobstacles, this results in the disbursement of funds taking longer or making work twice. In addition,there are some delays in collecting accountability documents. The flow chart or process diagramrelated to the recess already exists, it's just that it's still unclear and still raises some questions.For this reason, it is better to stipulate the provisions related to recess, so that the process andimplementation is more regular.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132117844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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