1 10 8 https://repository.horizon.ac.id/files/original/b15f83b5c286da0747d0caee73453c10.pdf 0d107eb491d91bcdd034b6e5c4876dc2 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 3 No. 1 (2022) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Effectiveness of the Internal Whistleblowing System in Fraud Detection and Prevention (Empirical Study at PT.Asuransi Jiwasraya (Persero) Subject The topic of the resource Whistleblowing System, Whistleblower Protection, Fraud Prevention, Internal Auditor, Internal Control System, Audit Committee, Independent Commissioner Description An account of the resource This research mainly aims to test and analyze the effectiveness of the Internal Whistleblowing System in FraudPrevention. The population in this study are all employees who work in the Division of Finance & Accounting, Internal Audit PT. Asuransi Jiwasraya (Persero). While the sample used the purposive sampling method, amounting to 50 respondents. The independent/independent variables of the study are the influence of the Internal Auditor, Internal Control System, Whistleblowing System, WhistleblowerProtection, Organizational Commitment. The dependent/dependent variable is Fraud Prevention. The research methodology uses Structural Equation Modeling (SEM) using smartPLS 3.2.7 software. The tests carried out are the Outer model, Inner model, indirect effect test, and hypothesis testing. The test results show the influence and significance of the internal control system on the prevention of fraud, the influence and significance of the internal auditor on the preventionoffraud,theinfluenceandsignificanceoftheauditcommitteeon thepreventionof fraud, there is a significant effect of the independent commissioner on the prevention of fraud and there is a significant effect on the protection of the whistleblower on preventing fraud, there is a significant effect of the whistleblowing system on fraud prevention, there is a significant influence on the internal control system, internal auditors, audit committees, independentcommissionersthroughtheprotectionofwhistleblowersagainstfraudprevention, and there is a significant influence on internal control, internal auditors, auditcommittees Creator An entity primarily responsible for making the resource Hamilah Hamilah1, Adji Suratman2, Saeful Alam3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1142/778 Publisher An entity responsible for making the resource available STIE Y.A.I, Jakarta Date A point or period of time associated with an event in the lifecycle of the resource 01 April 2022 Contributor An entity responsible for making contributions to the resource Hamilah Hamilah1 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/f79fddf159050a77b4ec3f846b0fc60b.pdf 9a476655b8c0246c35a5ac5c3c82bb72 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 3 No. 1 (2022) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Economic Strategy to Deal With the Covid-19 Pandemic for Indonesia's Small and Medium-Sized People Subject The topic of the resource MSMEs, Covid-19 Pandemic,Defence, Economic Resilience, Indonesia Description An account of the resource Entering the middle of 2022, the Covid-19 outbreak is still ongoing, since the beginning of 2020 has impacted the economy of Indonesian communities, especially small and medium-sized communities.. Many businesses, especially Micro, Small and Medium Enterprises, went bankrupt and closed their businesses due to demand from consumers who fell free. This study uses the strategy theory of Lykke, 1989 which includes 3 (three) aspects of Ends, Ways and Means, with descriptive qualitative methods. variousstrategies. This paper aims to discuss the importance of the Government's Strategy in helping Micro, Small and Medium Enterprises during the COVID-19 pandemic in order to survive and continue to increase their business in supporting Indonesia's economic resilience. The results achieved are the need to improve strategies on Ways, including the right strategy starting with a regulatory framework and incentives in the form of policies in legislation, government regulations that are comprehensive and sustainable in helping the MSME sector to survive and get out of difficulties during the Covid pandemic. -19 so that it can support the economic resilience of the Indonesian people and nation Creator An entity primarily responsible for making the resource van Yulivan Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1147/815 Publisher An entity responsible for making the resource available University of Defense of the Republic of Indonesia Date A point or period of time associated with an event in the lifecycle of the resource 01 April 2022 Contributor An entity responsible for making contributions to the resource Ivan Yulivan Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/925247d9b20779923ee3341d725c1031.pdf 2f09dccaaf6fa67e85529156b50f73ad Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 3 No. 1 (2022) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Determinants of the Quality of Financial Statements With Accounting Information System as Intervening Variables Subject The topic of the resource Leadership, Organizational Culture, Human ResourceCompetence, Quality of Financial Reports, Accounting Information System Description An account of the resource Theobjective..of this study is to prove empirically the influence.of leadership, organizational.culture, and.human resource competence on the.quality of financial reports which was mediated by accounting information systems. This study applied purposive sampling method. Researchers conducted a survey towards 31 Regional Apparatus Organizations (OPD) in the Serang city and research sample involved the head of finance department and the treasurer. Data was collected through interviews and distributing questionnaires, thenxanalyzed using SEMxPLS with SmartPLS software versionx3.2.8. Thexresults.showed: (1) leadership, organizational culture, human resource competence, accounting information system had a positive and significant effect on the quality of financialreports, (2) leadership, organizational culture, human resource competence had a positive and significant effect on accounting information systems (3)the accounting information system wasnot able to mediate leadership with the quality of financial reports. (4)the accounting information system wasableto mediate organizational culture with the quality of financial reports, (5) the accounting information system wasnot able to mediate the competence of human resources with the quality of financial reports. Creator An entity primarily responsible for making the resource Tania Lydianti Budiman1, Apollo Daito2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1195/816 Publisher An entity responsible for making the resource available Mercu.Buana University Date A point or period of time associated with an event in the lifecycle of the resource 01 April 2022 Contributor An entity responsible for making contributions to the resource Tania Lydianti Budiman1 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/eb1b43d56582623f09e189d3612938bc.pdf 03b0766f9908f6f509ca409cbd537b7c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 3 No. 1 (2022) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Subjective Norms, Financial Conditions, and Online Tax Applications Influence on Taxpayer Compliance Moderated Providing Study Area Tax Incentives at Tangerang City Hotels and Restaurants Subject The topic of the resource Taxpayer Compliance,Subjective Norms,Financial Condition,Online Tax Application,Local Tax Incentive Description An account of the resource The Covid-19 pandemic requires the state to make policies to limit people’sactivities, one of which is the implementation of temporary business closures at restaurants and reducing business operating hours. This greatly affects economic stability, so the government makes policies by providing incentives and tax relaxation as an effort to maintain the local economy as well as to maintain local taxpayer compliance. This study aims to determine the effect of subjective norms, financial conditions, and online tax applications on taxpayer compliance, besides that this study will also examine local tax incentives that can be used as moderating variables. This research was conducted in Tangerang City, Banten Province. The type of data used in this research is primary data with a questionnaire data collection method. The number of samples in this study was 303 with the calculation of the slovin formula. The data analysis method used is multiple linear regression analysis and interaction test, while the data processing of this study uses SPSS 26 software. The hypothesis testing in this study is that subjective norms, financial conditions, and online tax applications have a significant positive effect on compliance. The tax incentives are not able to moderate subjective norms, financial conditions, and online tax applications on taxpayer compliance Creator An entity primarily responsible for making the resource Virdha Anggraeni1, Apollo Daito2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1194/817 Publisher An entity responsible for making the resource available Mercubuana University Date A point or period of time associated with an event in the lifecycle of the resource 28 April 2022 Contributor An entity responsible for making contributions to the resource Virdha Anggraeni Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/a2dfe5a4bfe6f45fdf8f9c3e40967c17.pdf dac8cd30dc64c3afc83bf017a5753e25 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 3 No. 1 (2022) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource How to Increase Employee Performance at Bank Mandiri West Java Region Office Subject The topic of the resource Work Motivation, Competence, Employee Performance Description An account of the resource The purpose of this study was to determine work motivation, competence and employee performance at Bank MandiriWest Java Regional Office and the effect of work motivation and competence simultaneously or partially on employee performance at Bank Mandiri West Java Regional Office. The method used is descriptive and explanatory survey methods. The unit of analysis in this study is the employees at Bank Mandiri West Java Regional Office. The population was taken as many as 30 people who were taken by census, and the analytical methods used were frequency distribution and path analysis.The findings of this study are that work motivation and employee competence are quite good, and work motivation has an effect on performance and competence has an effect on performance, where employee performance will increase if employees of Bank Mandiri West Java Regional Office seek to increase motivation as the first priority, and job satisfaction as the second priority. , because the dominant motivation affects employee performance than job satisfaction Creator An entity primarily responsible for making the resource Yopi Yulius Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1196/818 Publisher An entity responsible for making the resource available Universitas Persada Indonesia YAI. Date A point or period of time associated with an event in the lifecycle of the resource 28 April 2022 Contributor An entity responsible for making contributions to the resource Yopi Yulius Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/61f871e83a0697250ca9486fe8c6d5f5.pdf 19294ed0440f8c74ba33f3578477cb4e Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 3 No. 1 (2022) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysis EffectReturn on Assets (ROA), Return on Equity (ROE) and Price Earning Ratio (PER) on Stock Prices of Coal Companies in the Indonesia Stock Exchange (IDX) Period 2018-2021 Subject The topic of the resource Return on Assets, Return on Equity, Price Earning Ratio, Stock Prices Description An account of the resource This study aims to determine the effect of return on assets (ROA), return on equity (ROE), and price earning ratio (PER) on the stock prices of coal companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The indicators used in this study are Return of Assets (ROA), Return on Equity (ROE), and Price Earning Ratio (PER). In this study, the three variables were analyzed partially and simultaneously to see whether there was an effect on Stock Prices. The data used in this study are ROA, ROE, PER, and Stock Prices of coal companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The number of companies is sampled as many as possible, 15 coal companies. Data analysis uses classical assumption, multiple linear regression analysis, correlation coefficient, coefficient of determination, F test, and T-test. The results of the study using the F test simultaneously show that ROA, ROE, and PER affect Stock Prices by 39%, while the T-test shows thatReturn on Assets (ROA) does not affect Stock Prices and Return on Equity (ROE), and Price Earning Ratio (PER) has no effect on Stock Prices Creator An entity primarily responsible for making the resource Farhan Saputra Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1238/847 Publisher An entity responsible for making the resource available Universitas Bhayangkara Jakarta Raya Date A point or period of time associated with an event in the lifecycle of the resource 29 April 2022 Contributor An entity responsible for making contributions to the resource Farhan Saputra Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/4ec1c488bac375079c20a5fb0efac682.pdf 9818ab59a60b5396ba6b3245672ca813 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 3 No. 1 (2022) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysis of Implementation of Fixed Assets At The Youth And Sports Department of Padang City, West Sumatera Province Subject The topic of the resource Analysis, Application, Fixed Assets Description An account of the resource In general, the measurement of fixed assets carried out by the Youth and Sports Office of West Sumatra Province is in accordance with Government Accounting Standards. According to Governmental Accounting Standards, the initial measurement of property, plant and equipment is measured at cost. Likewise, the measurement of fixed assets carried out by the Youth and Sports Office of West Sumatra Province is also measured based on historical costs and uses the services of a third party in revaluing assets / Appraisal of Regional Property Valuation. According to the Youth and Sports Office of West Sumatra Province, fixed assets obtained from donations are recognized in the relevant period, namely when the assets are received and the ownership rights are transferred. This is in accordance with Government Accounting Standards that an asset can be recognized as belonging to the entity if it is proven that it has become a transfer of ownership rights supported by legal evidence. In its fixed asset accounting policy, the Department of Youth and Sports of West Sumatra Province has depreciated its fixed assets. It is also in accordance with Government Accounting Standards. In the Government Accounting Standard Statement No. 7 paragraph 57 states that “other than land and construction in progress, all property, plant and equipment can be depreciated according to the nature and characteristics of the asset Creator An entity primarily responsible for making the resource Desmiwerita Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1363/951 Publisher An entity responsible for making the resource available Akademi Akutansi Indonesia Date A point or period of time associated with an event in the lifecycle of the resource 29 April 2022 Contributor An entity responsible for making contributions to the resource Desmiwerita Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/2068a4b73504fdc5fb4ebe40df3dec5b.pdf 16fdc6c6189b1f63c5ca7ca454cefcbf Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 3 No. 1 (2022) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysis of Personal Taxpayer's Compliance Level in Reporting Annual Income Tax SPT Year 2018-2020(Case Study ofPratama Tax Service Office Padang Dua) Subject The topic of the resource Compliance, Personal Income Tax, SPT, KPP Padang Dua Description An account of the resource Analysis of the level of compliance of individual taxpayers in reporting the Annual Tax Return is an activity to assess the level of compliance of individual taxpayers in fulfilling their tax obligations and exercising their tax rights. The type of research is descriptive quantitative research by tracing the level of compliance of individual taxpayers in reporting the Annual Income Tax Return at the Padang Dua Pratama Tax Service Office, from 2018 to 2020. The results of the study were obtained from 2018 to2020 with fluctuating compliance levels. or less stable, some have increased and some have decreased. This is partly due to the lack of awareness of taxpayers in fulfilling their tax rights and obligations. Efforts made by the Padang Dua Pratama Tax Office in improving taxpayer compliance are providing counseling about taxation, holding a Tax Center Creator An entity primarily responsible for making the resource Yuli Ardiany Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1380/960 Publisher An entity responsible for making the resource available Akademi Akuntansi Indonesia Date A point or period of time associated with an event in the lifecycle of the resource 29 April 2022 Contributor An entity responsible for making contributions to the resource Yuli Ardiany Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text