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IMPLEMENTASI AKUNTANSI SEKTOR PUBLIK DALAM PELAPORAN KEUANGAN PEMERINTAH: STUDI LITERATUR Fitri Adil Nilamsari; Muhammad Vryzas Fadillah; Bening Diana Putri
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rwqs3231

Abstract

The purpose of the study was to determine whether the implementation of public sector accounting based on the conceptual framework affects the quality of government financial reports. This research uses a qualitative descriptive method, which involves identification, evaluation, and interpretation of previous research results. The results showed that the conceptual framework is not only a reference in the preparation of accounting standards, but also directs the implementation of accounting standards that support the improvement of the quality of financial statements despite several obstacles such as human resource competencies and infrastructure..
FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA SUB SEKTOR MINYAK DAN GAS TAHUN 2020-2024 Jessica Patricia Wijaya; Muhammad Vryzas Fadillah; Triana Anggraini
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4h8axm52

Abstract

This study aims to determine the effect of Profitability, Liquidity, Leverage and Business Risk variables on Capital Structure. The sample of this study includes 16 companies in the Energy Industry Sector of the Oil and Gas Sub-Sector based on multiple linear regression analysis method. The results showed that profitability, liquidity, and business risk had no significant effect on capital structure while leverage had a positive and significant effect on capital structure.