Optimization The Effectiveness Of Universities Financial Statement Using Cloud Accounting

When the development of the digital era 4.0 has explored all fields, both in education, technology and other fields. In terms of financial statements, it is felt that at this time they must follow these developments. In terms of facilitating a job and the risk is quite risky. In universities, in a financial report, one of which is the balance sheet, it is still not optimal for the leadership. The report is in the form of a balance sheet report at Raharja College. This study faces 2 (two) problems, namely the manual calculation of the balance sheet and high errors. This can hinder financial reports to the leadership every month. In preventing these problems, good and appropriate financial report management is needed. Cloud accounting is the use of the cloud as an online accounting storage. With the use of cloud accounting in the online journal.id software, income and expenditure data has been inputted properly, so that the balance sheet data is accurate and fast. There is a report menu on journal.id to get overall and accurate Balance Sheet data. There are 7 (seven) methods as problem solving used in this research. Researchers hope that the management of balance sheet financial statements can make it easier for accountants to submit reports to the leadership every month. There are 7 (seven) methods as problem solving used in this research. Researchers hope that the management of balance sheet financial statements can make it easier for accountants to submit reports to the leadership every month. There are 7 (seven) methods as problem solving used in this research. Researchers hope that the management of balance sheet financial statements can make it easier for accountants to submit reports to the leadership every month

Using Credit Cards in Islamic Perspective

The number of parties involved in credit card transactions raises a lot of differences of opinion about the permissibility of using credit cards in Islamic teachings. As a result, the fuqaha still have different opinions in determining the type and number of contracts that can be used in credit card transactions. According to most opinions, the use of credit cards is allowed provided that the contract used does not conflict with Islamic law. This paper aims to elaborate opinions regarding the use of credit cards from an Islamic perspective

Efektivitas Model Scramble untuk Meningkatkan Keaktifan dan Hasil Belajar Siswa SD

The formulation of the problem in this research is whether the application of Scramble learning model can improve mathematics learning outcomes in students of class V SDS attaufiq. Subjects in this study were students consisting of 38 students. The objects of this research is the application of scramble learning model. Preliminary data and test of students learning completeness are written in the form of tables and pictures. In the  initial test students learning completeness level is classically obtained by 3 students (7,89%) completed and 35 students (92,11%) which is not complete. In the first cycle increased to 15 students (39,47%)complete, in the second cycle increased to 34 students (81,58%) thoroughly. The results of classroom observation increased from the first cycle to an average of 1,63 with good category, and the second cycle obtained an average of 2,75 with good category. This is students successfully reviewed from the mastery of student learning. Based on the data obtained then got the conclusion that the learning model scramble can improve student learning outcomes on the subject mathematics plane figur

DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit dela

DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit dela

Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat)

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management

Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat)

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management

Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag

Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag

MODERASI BERAGAMA DALAM MENJAGA KERAGAMAN BUDAYA MASYARAKAT DIMASA PANDEMI COVID-19

Artikel ini membahas tentang bagaimana fenoma dan juga prinsip-prinsip moderasi islam di Desa Pasar V Kebun Kelapa selama pandemi Covid 19. Artikel ini juga memiliki tujuan untuk memberikan kesadaran tentang pentingnya saling menjaga moderasi beragama dimasa pandemi Covid 19. Metode yang digunakan dalam penelitian ini adalah lapangan dan kepustakaan. Dengan pendekatan sosial keagamaan yaitu dengan cara melihat fakta-fakta yang sedang terjadi di masyarakat. Hasil yang didapat dari penelitian ini menunjukkan bagaimana sikap moderasi beraagama masyarakat Desa Pasar V Kebun Kelapa dalam keberagaman suku dan budaya yang berbeda dimasa pandemi Covid 19. Adapun hasil pemahaman yang didapat menunjukkan dalam moderasi beragama menjadi sebuah keharusan. Untuk itu umat seharusnya lebih memahami bagaimana menjaga keselamatan umat dan diri sendiri dikarenakan tidak adanya cara lain dibandingkan dengan memkasakan kehendak sendiri untuk beribadah dimasjid maupun dirumah ibadah lainnya