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All Journal Akuntansi Krida Wacana Competitive Jurnal Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Buana Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ilmu Sosial dan Ilmu Politik Malikussaleh (JSPM) Jurnal Manajemen dan Bisnis Indonesia Auditing Research Journal Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pustaka Dianmas PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Jurnal Akuntansi Jurnal Akuntansi
Verliani Dasmaran
Universitas Mathla'ul Anwar Banten
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Journal : Jurnal Akuntansi

 1 
Pengaruh Sistem Akuntansi Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Daerah pada Badan Pengelolaan Keuangan Aset Daerah (BPKAD) Pandeglang Verliani - Dasmaran; Tri - Yulaeli; - - Selfiani
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1082

Abstract

The purpose of this study was to determine the effect of the application of the Regional Government Accounting System on the Quality of Financial Reports. The research method used is a summative evaluation method, which is a method that emphasizes the effectiveness of the achievement of programs in the form of certain products, and the results of these studies can provide recommendations for future needs. The population in the study are all parts and sub-sections of the BPKAD Pandeglang Regency, and the sample in this study are employees who understand the Regional Government Accounting System totaling 94 people. The sampling technique uses saturated sampling. Recapitulation results from the overall indicators of the Regional Government Accounting System in BPKAD with a score of 85.63% indicate that the Regional Government Accounting System has been implemented very well. And the results of the recapitulation of the overall indicators of the Quality of Financial Statements with a score of 87.14%, this indicates that financial management in the Office of Financial and Asset Management of Pandeglang Regency is very good. The results of the study conclude that the Regional Government Accounting System (SAPD) has a positive and significant effect on the Quality of Financial Statements. Keywords: Regional Government Accounting System, Quality of Financial Statements
Implementasi Akuntansi Lingkungan dan Size Terhadap Profitabilitas Usaha Nunung Nurhayati; Verliani Dasmaran
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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Abstract

The purpose of this study is to examine environmental accounting and company size, the effect on stock returns, and the role of profitability in moderating environmental accounting and company size on stock returns on the IDX Kompas100 Index. The sample of this research is 27 Kompas100 index companies that have won the PROPER award between 2019 and 2021. The analysis in this study is a regression with one moderator variable (MRA). The results of the study prove that environmental accounting has an effect on stock returns. Firm size does not have a significant impact on stock returns. Profitability can moderate the effect of environmental accounting and size on stock returns.Keywords: Environmental Accounting, Size, Stock Return, Profitability
Co-Authors - - Selfiani Al Birun, Muhamad Syehan Ali Nurdin Alpia Aliana Lukman Andi Odeh Deliyanti, Deliyanti Enjat Sudrajat Eva Sutihat Fauziah Fika Intan Lestari Irma Paramita Sofia Marchase, Malvina Masitoh Masitoh Masitoh Mi’rajiah, Neng Septiani Fadilatul Munazat, Mumu Nani Sriyani Nono Arief Rachman Novelia Kiki Permata Sari Novelia Kiki Permatasari Nunung Nurhayati Nuraeni, Rini Nurbani, Siti Nuryati Ramadhani, Kiki Yulia Nurul Ramadhani, Muhamad Rifa’i S, Bachtiar Roharji, Febri Sanusi Sanusi Sartika, Nenden Suciyati Sevi Maulana Safar Sherla Nursela Sudrajat, Enjat Surahman Surahman Syamsudin Syamsudin Taryanto, Taryanto Tatang Tatang Umamah, Neneng Yulaeli, Tri Yulianti, Masyayu