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Financial Performance of Local Governments Before and After Refocusing and Budget Reallocation Policy for Handling Covid-19 In Indonesia 印尼应对新冠肺炎疫情调整重点和预算重新分配政策前后地方政府的财务绩效
Jurnal Akuntansi dan Bisnis Pub Date : 2023-05-29 DOI: 10.24167/jab.v21i1.10020
Hasna Athiya Putri, R. Gamayuni, Fitra Dharma
{"title":"Financial Performance of Local Governments Before and After Refocusing and Budget Reallocation Policy for Handling Covid-19 In Indonesia","authors":"Hasna Athiya Putri, R. Gamayuni, Fitra Dharma","doi":"10.24167/jab.v21i1.10020","DOIUrl":"https://doi.org/10.24167/jab.v21i1.10020","url":null,"abstract":"The pandemic of COVID-19 requires all levels of government to take action under a broad context of economic uncertainty and social pressures. In Indonesia, a policy of refocusing and reallocating the budget is implemented as a regional government action to overcome the impact of Covid-19. The purpose of this research is to examine the impact of refocusing and budget reallocation policies on the fiscal health of Indonesian municipalities in the wake of the Covid-19 outbreak. The sample in this study uses districts and cities in Indonesia. The Regional Government Financial Reports for 2018 and 2019 represent the pre-refocusing and budget reallocation years, then 2020 and 2021 as the years and post-refocusing and budget reallocation. Using the independence and effectiveness ratios, the results demonstrate that pre- and post-refocusing and budget reallocation regional governments differed significantly in their financial performance. The efficiency ratio, however, shows no change between the pre-and post-refocusing and budget reallocation.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83958728","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
The Effect of Biological Asset Intensity, Ownership Concentration, Public Ownership, and Audit Committee Meeting on Biological Asset Disclosure 生物资产强度、股权集中度、公有制、审计委员会会议对生物资产披露的影响
Jurnal Akuntansi dan Bisnis Pub Date : 2023-05-29 DOI: 10.24167/jab.v21i1.8602
Arsya Noorfitria Putri, Noto Pamungkas, A. Satmoko
{"title":"The Effect of Biological Asset Intensity, Ownership Concentration, Public Ownership, and Audit Committee Meeting on Biological Asset Disclosure","authors":"Arsya Noorfitria Putri, Noto Pamungkas, A. Satmoko","doi":"10.24167/jab.v21i1.8602","DOIUrl":"https://doi.org/10.24167/jab.v21i1.8602","url":null,"abstract":"The existence of biological assets is fully regulated in PSAK 69 which is the adoption of IAS 41. This study aims to provide empirical evidence related to the influence of biological asset intensity, ownership concentration, public ownership, and audit committee meetings on biological asset disclosure. The population used in this study is an agricultural company listed on the Indonesia Stock Exchange (IDX) for the period of 2018 to 2021. The sample selection method used in this study was purposive sampling. Based on the predetermined criteria, a total sample of 15 companies was obtained with a total of 60 firm observations. Data were analyzed using multiple regression analysis methods. Results show that biological assets intensity has a positive influence on the biological assets disclosure of agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. However, ownership concentration, public ownership, and audit committee meetings have no effect on the biological assets disclosure of agricultural companies listed on the Indonesia Stock Exchange.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84867634","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
The Effect of Business Strategy, Managerial Ability, Multiple Large Shareholders, and Earnings Management on Investment Efficiency 企业战略、管理能力、多重大股东和盈余管理对投资效率的影响
Jurnal Akuntansi dan Bisnis Pub Date : 2023-05-29 DOI: 10.24167/jab.v21i1.10190
Elisabeth Andra Wilna Sopacua, S. Butar
{"title":"The Effect of Business Strategy, Managerial Ability, Multiple Large Shareholders, and Earnings Management on Investment Efficiency","authors":"Elisabeth Andra Wilna Sopacua, S. Butar","doi":"10.24167/jab.v21i1.10190","DOIUrl":"https://doi.org/10.24167/jab.v21i1.10190","url":null,"abstract":"Companies often withhold or reject projects that generate net present value. As a result, investment decisions are not optimal and lead to lower investment efficiency. This study examines the effect of business strategy, managerial ability, multiple large shareholders, and earnings management on investment efficiency. The sample was selected from companies listed on the Indonesia Stock Exchange for 2019-2021. Financial and insurance industry companies were excluded because they have different accrual characteristics. Several control variables are added to the regression model. The results show that business strategy is associated with investment efficiency. In contrast, managerial ability, multiple large shareholders, and earnings management have no effects on investment efficiency. As for control variables, operating cash flow, debt-to-equity ratio, firm size, and return on assets are associated with investment efficiency.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76470435","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 Institutional Investor dan Competition Intensity terhadap Sticky Cost Behavior dengan Variabel Kontrol Asset Intensity 机构投资者与竞争强度、粘性成本行为和可变控制资产强度的关系
Jurnal Akuntansi dan Bisnis Pub Date : 2023-05-29 DOI: 10.24167/jab.v21i1.10148
Vira Maulidiana Arliyansyah, Tomy Rizky Izzalqurny
{"title":"Pengaruh Institutional Investor dan Competition Intensity terhadap Sticky Cost Behavior dengan Variabel Kontrol Asset Intensity","authors":"Vira Maulidiana Arliyansyah, Tomy Rizky Izzalqurny","doi":"10.24167/jab.v21i1.10148","DOIUrl":"https://doi.org/10.24167/jab.v21i1.10148","url":null,"abstract":"This study examines the effect of institutional investors and competition intensity on sticky cost behavior with asset intensity as the control variable. As many as 77 companies from tourism, restaurant, and hotel in 2018-2021 was selected as sample. The results showed that institutional investors and competition intensity have no effect on sticky cost behavior. Institutional investors have no effect on sticky cost behavior due to low institutional ownership in tourism companies, restaurants, and hotels in 2018-2021. Competition intensity has no effect on sticky cost behavior due to the low intensity of competition in tourism companies, restaurants, and hotels in 2018-2021, so the competitive environment has not been able to provide information to investors, auditors, and parties involved in monitoring management behavior to adjust costs. This research provides a new contribution in the form of literature on the management and costs accounting field, especially regarding sticky cost behavior.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90785780","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
IMPLEMENTASI METODE R&D PADA SISTEM PENGGAJIAN GURU HONORER 荣誉导师支付制度下研发方法的实施
Jurnal Akuntansi dan Bisnis Pub Date : 2023-05-15 DOI: 10.51903/jiab.v3i1.230
Myra Andriana, Priyadi Priyadi
{"title":"IMPLEMENTASI METODE R&D PADA SISTEM PENGGAJIAN GURU HONORER","authors":"Myra Andriana, Priyadi Priyadi","doi":"10.51903/jiab.v3i1.230","DOIUrl":"https://doi.org/10.51903/jiab.v3i1.230","url":null,"abstract":"Penelitian ini dilakukan pada salah satu MTs di Kabupaten Semarang. Sistem penggajian yang ada pada sekolah ini belum terkomputerisasi. Permasalahan yang timbul dengan sistem yang sekarang berjalan adalah adanya kesalahan dalam perhitungan gaji guru. Selain itu dalam pemrosesan perhitungan gaji guru membutuhkan waktu yang cukup lama. Bendahara harus merekap presensi guru dan jadwal mengajar guru sebagai dasar untuk perhitungan gaji, sehingga menjadi kurang efisien. Proses ini memiliki potensi kesalahan yang cukup tinggi yang dapat berdampat pada nominal gaji yang diterima para guru honorer ini tidak sesuai dengan yang seharusnya. \u0000Untuk mengatasi permasalahan tersebut dikembangkan sistem penggajian dengan menggunakan metode R&D atau penelitian pengembangan. Pada tahap awal, persyaratan sistem ditentukan dengan mengumpulkan berbagai data dan menganalisis data yang diperoleh. Langkah selanjutnya adalah merancang sistem dengan menggambarkan aliran data dan aliran sistem, merancang tabel, membuat diagram hubungan entitas (ERD), dan merancang antarmuka sistem. Sistem yang dikembangkan juga diuji. Basis data yang digunakan dalam penelitian ini adalah MySQL. Dengan mengembangkan sistem penggajian yang terkomputerisasi dapat mempermudah dan membuat pekerjaan kasir lebih efisien dalam menentukan kehadiran guru, penjadwalan, menghitung upah dan pelaporan.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41913226","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 INFORMASI AKUNTANSI PENGELOLAAN KAS KECIL DENGAN METODE FLUKTUATIF 英国会计信息系统
Jurnal Akuntansi dan Bisnis Pub Date : 2023-05-08 DOI: 10.51903/jiab.v3i1.226
Tantik Sumarlin, Nur Rokhman
{"title":"SISTEM INFORMASI AKUNTANSI PENGELOLAAN KAS KECIL DENGAN METODE FLUKTUATIF","authors":"Tantik Sumarlin, Nur Rokhman","doi":"10.51903/jiab.v3i1.226","DOIUrl":"https://doi.org/10.51903/jiab.v3i1.226","url":null,"abstract":"Pengelolaan kas kecil ini juga dilakukan pada Bagian Perekonomian dan Kerjasama yang terdapat pada Balai Walikota Yogyakarta. Bagian Perekonomian dan Kerjasama ini merupakan unit kerja di lingkup Pemerintah Kota Yogyakarta yang berada dibawah Sekretariat Daerah Kota Yogyakarta. Unit kerja ini berperan sebagai penyelenggara perekonomian, pengembangan pendapatan asli daerah dan kerjasama daerah untuk mewujudkan Sekretariat Daerah Kota Yogyakarta yang berkualitas. Pengelolaan kas kecil pada Bagian Perekonomian dan Kerjasama ini rata-rata adalah 6.000.000 – 8.500.000 dengan target anggaran 10.000.000 setiap bulannya.  Penggunaan Microsoft Excel ini tidak ada back up datanya, sehingga apabila file rusak karena virus atau sistem error maka file ini tidak dapat dipulihkan.  Sistem informasi pengelolaan kas kecil dengan metode fluktuatif ini sangat dibutuhkan dalam membantu pencatatan serta pengelolaan kas kecil.  Sistem informasi pengelolaan kas kecil dengan metode fluktuatif ini diharapkan dapat memberi kemudahan bagi pihak Bagian Perekonomian dan Kerjasama terutama bagi bendahara dalam melakukan pengelolaan kas kecil. Penggunaan metode fluktuatif pada sistem pengelolaan kas kecil ini dimaksudkan supaya pengelolaan kas kecil lebih mudah. Selain itu, saldo pengisian dapat disesuaikan dengan kebutuhan perusahaan dan saldo juga dapat diketahui sewaktu-waktu. Pengelolaan kas kecil ini juga dilakukan pada Bagian Perekonomian dan Kerjasama yang terdapat pada Balai Walikota Yogyakarta. Bagian Perekonomian dan Kerjasama ini merupakan unit kerja di lingkup Pemerintah Kota Yogyakarta yang berada dibawah Sekretariat Daerah Kota Yogyakarta. Unit kerja ini berperan sebagai penyelenggara perekonomian, pengembangan pendapatan asli daerah dan kerjasama daerah untuk mewujudkan Sekretariat Daerah Kota Yogyakarta yang berkualitas.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48145838","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
PERAN CORPORATE SOCIAL RESPONSIBILITY DALAM MEMBANGUN CITRA PERUSAHAAN: SEBUAH LITERATUR 公司社会责任在公司形象建设中的作用:文学
Jurnal Akuntansi dan Bisnis Pub Date : 2023-05-08 DOI: 10.51903/jiab.v3i1.195
Andi Devy, Aisyah Ansar, Indah Putri Nurafifah, Sri Sundari, Afdal Madein
{"title":"PERAN CORPORATE SOCIAL RESPONSIBILITY DALAM MEMBANGUN CITRA PERUSAHAAN: SEBUAH LITERATUR","authors":"Andi Devy, Aisyah Ansar, Indah Putri Nurafifah, Sri Sundari, Afdal Madein","doi":"10.51903/jiab.v3i1.195","DOIUrl":"https://doi.org/10.51903/jiab.v3i1.195","url":null,"abstract":"Corporate Social Responsibility (CSR) has become an important part of the corporate landscape. CSR can also be used as a strategy to create and enhance the company's image. There are many bad effects related to damage when the company does not heed the social, economic, and environmental responsibilities, in which the company operates. If this damage can be minimized by carrying out social responsibility in the form of CSR programs and the program can improve the company's reputation then what is the next role of CSR in improving the company's image? By using the Literature Review method, the results obtained by the author are the implementation of the CSR programs which has become one of the most important drivers of the company's reputation. The CSR programs carried out are in accordance with the CSR principles that are sustainable, accountable and transparent. In addition, it also enhances the reputation and credibility of the company. The results of this moderation show how important it is for reputable business companies to consider CSR as the main factor influencing organizational commitment.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41594779","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
FAKTOR- FAKTOR PENENTU KUALITAS INFORMASI AKUNTANSI 决定会计信息质量的因素
Jurnal Akuntansi dan Bisnis Pub Date : 2023-03-01 DOI: 10.30813/jab.v16i1.3720
Yuhanis Ladewi, Anggrelia Afrida, Dicky Fernanda
{"title":"FAKTOR- FAKTOR PENENTU KUALITAS INFORMASI AKUNTANSI","authors":"Yuhanis Ladewi, Anggrelia Afrida, Dicky Fernanda","doi":"10.30813/jab.v16i1.3720","DOIUrl":"https://doi.org/10.30813/jab.v16i1.3720","url":null,"abstract":"<p><strong>Latar Belakang</strong>: Beberapa kasus/ fenomena yang terjadi terkait dengan banyaknya manipulasi informasi akuntansi sehingga informasi akuntansi mempunyai kualitas yang buruk, baik yang terjadi pada instansi pemerintah maupun swasta.  </p><p><strong>Tujuan</strong>: Tujuan dari penelitian ini untuk mengetahui dan menganalisis faktor penentu keberhasilan  informasi akuntansi Pada Perusahaan Asuransi Kota Palembang.</p><p><strong>Metode Penelitian</strong>: Teknik pengumpulan data yang digunakan yaitu wawancara dan kuesioner dengan sampel yang berjumlah 32 responden Metode analisis data dalam penelitian ini yaitu analisis kuantitatif dengan teknik analisis statistik deskriptif dan statistik inferensial terdiri dari uji asumsi klasik, analisis regresi berganda, koefisien determinasi dan rancangan uji hipotesis (uji t) di bantu oleh <em>Software Statistical Program For Special Science </em>(SPSS).</p><p><strong>Hasil Penelitian</strong>: Hasil penelitian secara parsial menunjukkan factor yang mempengaruhi  kualitas informasi akuntansi antara lain kualitas sistem informasi akuntansi dan sistem pengendalian internal.</p><p><strong>Keaslian/Kebaruan Penelitian</strong>: Merupakan penelitian yang dilakukan pada perusahaan asuransi di Palembang yang meneliti tentang kualitas informasi akuntansi.</p><p><strong>Kata kunci</strong>: Kualitas Informasi Akuntansi<strong>,</strong> kualitas sistem informasi akuntansi,<strong> </strong>Sistem Pengendalian Internal.</p>","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"134 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77895234","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
FAKTOR- FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN TUNAI 影响现金股利政策的因素
Jurnal Akuntansi dan Bisnis Pub Date : 2023-03-01 DOI: 10.30813/jab.v16i1.3575
Amanda Santikah, Barlia Annis Syahzuni
{"title":"FAKTOR- FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN TUNAI","authors":"Amanda Santikah, Barlia Annis Syahzuni","doi":"10.30813/jab.v16i1.3575","DOIUrl":"https://doi.org/10.30813/jab.v16i1.3575","url":null,"abstract":"<p><strong>Latar Belakang</strong>: Kebijakan dividen akan mempengaruhi keputusan investor untuk mempertimbangkan investasi yang akan dilakukan. Sehingga, kebijakan dividen termasuk isu yang sensitif, oleh karenanya manajemen harus sangat berhati hati terkait keputusan pembagian dividen, serta dividen yang akan didistribusikan untuk menjaga kepercayaan para pemegang saham. Tentunya hal ini bergantung pada hal - hal yang mempengaruhi kebijakan dividen.</p><p><strong>Tujuan</strong>: untuk menganalisis kebijakan dividen dipengaruhi oleh faktor – faktor yang dapat mempengaruhinya seperti <em>Free Cash Flow, leverage, </em>profitabilitas<em>, </em>ukuran perusahaan serta pertumbuhan aset.</p><p><strong>Metode Penelitian</strong>: Metode pengambilan sampel dilakukan secara <em>purposive sampling</em>, yakni dilaksanakan pada sektor <em>property  & real estate</em> yang terdaftar pada bursa efek Indonesia tahun 2016-2020 dan diperoleh sebanyak 8 perusahaan yang memenuhi kriteria selama periode penelitian. Adapun pada penelitian ini menggunakan analisis regresi linear berganda yang diolah menggunakan aplikasi SPSS.</p><p><strong>Hasil Penelitian</strong>: kebijakan dividen dipengaruhi oleh <em>f</em><em>ree cash flow</em> secara positif, kebijakan dividen dipengaruhi oleh l<em>everage</em> secara negatif, kebijakan dividen dipengaruhi oleh profitabilitas secara positif, kebijakan dividen dipengaruhi pertumbuhan aset secara negatif, kebijakan dividen dipengaruhi oleh ukuran perusahaan secara positif.</p><p><strong>Keaslian/Kebaruan Penelitian</strong>: merupakan penelitian yang meneliti tentang <em>kebijakan deviden tunai </em>pada sektor <em>property & real estate</em> yang terdaftar pada bursa efek Indonesia tahun 2016-2020<strong></strong></p><strong>Kata kunci</strong>: Kebijakan Dividen, <em>Free Cash Flow</em>, <em>Leverage</em>, Profitabilitas, Pertumbuhan Aset, dan Ukuran Perusahaan","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"95 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83350696","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
Determinan Pencegahan Fraud pada Pengelolaan Alokasi Dana Desa 农村资金分配管理中防止欺诈的确定
Jurnal Akuntansi dan Bisnis Pub Date : 2023-02-28 DOI: 10.20961/jab.v23i1.916
Gresitas Mahar Kristuti, Firda Ayu Amalia, A. Wicaksono
{"title":"Determinan Pencegahan Fraud pada Pengelolaan Alokasi Dana Desa","authors":"Gresitas Mahar Kristuti, Firda Ayu Amalia, A. Wicaksono","doi":"10.20961/jab.v23i1.916","DOIUrl":"https://doi.org/10.20961/jab.v23i1.916","url":null,"abstract":"","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49604100","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
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