Bank BRI Syariah is a bank with a fairly good NPF (Non Performing Financing) with an average of 0.14% mudharabah financing and 0.74% musyarakah financing. Thus, it can be said that the analysis of problematic financing that occurs in BRISyariah banks is quite good. However, it must be increased again so that the NPF level in the following year will get better so that the NPF level will decrease…
This study purpous to examine the effect of the fraud triangle theory in detecting fraudulent financial statements. The variables used are financial stability pressure which is proxied by ACHANGE, external pressure which is proxied by LEVERAGE, financial targets which are proxied by ROA, effective monitoring proxied by BDOUT and change of Public Accounting Firm. The population in this study are…
This study aims to analyze whether cash flow and net income can predict financial distress incompanies manufacturinglisted on the Indonesia Stock Exchange for the period 2014-2018. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The sample was selected based on the purposive sampling method in order to obtain a sampl…
Each regional work unit (SKPD) records accounting for economic transactions that occur on its part, so as to produce financial reports. The purpose of this study is to analyze the suitability of financial recording and reporting on the SKPD in Manggarai Regency, especially in the Regional Finance Agency with the Minister of Home Affairs Regulation No. 13 of 2006 and Government Regulation No. 71…
This study aims to analyze whether the depreciation method is in accordance with financial accounting standards, analyze how the depreciation method is applied according to tax laws, and analyze differences in depreciation according to financial accounting standards (SAK) and tax laws in the presentation of financial statements. In this study, the types of data used are quantitative and qualit…
The high level of occupation, the number of children who go to school, the level of health of the people in the Kabupaten Manggarai are my main attraction to research this problem. Maybe this is an important issue in determining whether the welfare of the people in Kabupaten Manggarai has been guaranteed or not. Considering that it depends on the regional financial management in the Kabupaten M…
Financial distress merupakan tahap penurunan kondisi keuangan perusahaan dimana perusahaan tidak mampu membayar kewajiban jangka pendek maupun jangka panjang yang dimilikinya. Keadaan financial distress yang buruk akan mengakibatkan kebangkuran perusahaan. penelitian ini bertujuan untuk mengetahui pengaruh corporate governance , likuiditas, leverage, profitabilitas dan ukuran perusahaan pada ke…
Tujuan penelitian ini adalah untuk menganalisis implementasi score metode Altman, Zmijewski, Grover dan Springate dalam memprediksi financial distress serta mengetahui model mana yang paling akurat dalam memprediksi financial distress pada perusahaan ritel yang terdaftar di BEI pada tahun 2016-2018. Hasil dari penelitian ini menunjukkan bahwa metode Springate memiliki tingkat akurasi yang palin…
This study aimed to analyze the effectiveness of SIMAK-BMN on Quality of Financial Statement in terms of Training, Peer Advice Ties and Satisfaction of Users. Data collection is carried out using questionnaires. The respondent in this study are 35 users of SIMAK-BMN in BPPT. This study uses the likert scale using SPSS. Data processing in this study, using multiple regression analysis. The re…
The accounting treatment for lessees experienced a significant change from what was originally PSAK 30 (revised in 2014), then changed to PSAK 73 concerning Leases that took effect on January 1, 2020. This research aims to analyze the impact between the adoption of PSAK 30 (revised 2014) and PSAK 73 concerning Leases in terms of the classification of financial leases from the perspective of the…