Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi

Articles

• The Role of Internal Audit Practices in Improving The Quality of Financial Reporting for Commercial Companies. A Sample of Iraqi Commercial Banks

  Aqeel Abbas Hasan,  University of Samarra,  Iraq

  01-21

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  DOI : https://doi.org/10.61132/anggaran.v2i4.852
  

  Abstract View: 192, Download: 37

• Impact Smart Applications To Enhance The Transparency and Accuracy Of Financial Auditing

  Saddam Catea Hashim,  Universitas Jadriya,  Iraq

  22-39

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  DOI : https://doi.org/10.61132/anggaran.v2i4.858
  

  Abstract View: 97, Download: 37

• The Long-Term Relationship Between the Rate of Exchange and Inflation in Iraq: An Application of the Vector Error Correction Model

  Anwer Mezher Hamdaullah Al-Adhimi,  University of Sumer - College of Administration and Economics - Department of Business Administration,  Iraq

  40-52

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  DOI : https://doi.org/10.61132/anggaran.v2i4.873
  

  Abstract View: 58, Download: 37

• Analisis Penerapan Akuntansi Keperilakuan Sumber Daya Manusia Pada Usaha Mikro Kecil dan Menengah di Kelurahan Kota Baru, Kecamatan Alok Timur, Kabupaten Sikka

  Kristiana Daputri,  Universitas Nusa Nipa,  Indonesia

  Yosefina Andia Dekrita,  Universitas Nusa Nipa,  Indonesia

  Fransiscus De Romario,  Universitas Nusa Nipa,  Indonesia

  53-65

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  DOI : https://doi.org/10.61132/anggaran.v2i4.883
  

  Abstract View: 220, Download: 37

• Pengaruh Sistem Pengendalian Internal dan Pengawasan Keuangan Daerah terhadap Keandalan Penyajian Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Satuan Kerja Perangkat Daerah Kabupaten Sikka)

  Helena Adventy Gudipung,  Universitas Nusa Nipa,  Indonesia

  Konstantinus Pati,  Universitas Nusa Nipa,  Indonesia

  Yoseph Darius Purnama Rangga,  Universitas Nusa Nipa,  Indonesia

  66-81

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  DOI : https://doi.org/10.61132/anggaran.v2i4.889
  

  Abstract View: 134, Download: 37

• Do Iraqi Ceo Depending On Strategic Planning In The Face Of Crises

  Riyadh Hussein Obyes,  Universitas Kerbala,  Iraq

  Zainab Obaidsh Chalab Alkhfaji,  Kementerian Pendidikan Tinggi dan Penelitian Ilmiah,  Iraq

  Alaa Hussein Fadhil,  Universitas Kerbala,  Iraq

  Ahmed Abdullah Amanah,  Universitas Kerbala,  Iraq

  82-100

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  DOI : https://doi.org/10.61132/anggaran.v2i4.892
  

  Abstract View: 60, Download: 37

• Analisis Penerapan ISAK 35 dalam Penggunaan Sango Professional Pada LSM Koalisi Rakyat untuk Keadilan Perikanan (KIARA) Jakarta

  Rizki Hermaliani,  Universitas Bina Sarana Informatika Jakarta,  Indonesia

  101-110

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  DOI : https://doi.org/10.61132/anggaran.v2i4.927
  

  Abstract View: 144, Download: 37

• Analisis Penerapan Penyajian Laporan Keuangan Berdasarkan SAK ETAP Guna Meningkatkan Nilai Relevansi Studi Kasus Perusahaan Agrikultur Pada CV Agung Jaya

  Sofro’ul Aulia Reonika,  Universitas Islam Kadiri,  Indonesia

  Fauziyah Fauziyah,  Universitas Islam Kadiri,  Indonesia

  Akhmad Naruli,  Universitas Islam Kadiri,  Indonesia

  111-122

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  DOI : https://doi.org/10.61132/anggaran.v2i4.936
  

  Abstract View: 79, Download: 37

• The Role Of Emotional Intelligence in The Board Of Directors and Its Impact On The Performance and Value Of Institutions and Conservative Practices In Light Of Crises (Applied Research On a Sample Of Banks Listed On ISX)

  yassir nori Mohammed,  Universitas Bagdad,  Iraq

  Mustafa Abdalsamea Abdalhamed,  Universitas Bagdad,  Iraq

  Najlaa Tareq Kadhim,  Universitas Bagdad,  Iraq

  123-139

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  DOI : https://doi.org/10.61132/anggaran.v2i4.938
  

  Abstract View: 132, Download: 37

• ‫‬‬‬‬‬The Role Of Modern Techniques Of Management Accounting and Cost Accounting in Improving Cost Efficiency and Quality Of Care in Urology: a Theoretical Study

  Rasha Jasim Ahmed Ebraheem Alobaidy,  Universitas Al Irak,  Iraq

  140-156

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  DOI : https://doi.org/10.61132/anggaran.v2i4.949
  

  Abstract View: 69, Download: 37

• Kontribusi Green Sukuk pada Implementasi Tujuan Pembangunan Keberlanjutan di Indonesia

  Adhe Pertiwi Mareta,  UIN Raden Intan Lampung,  Indonesia

  Febyviani Dwimutian Anggraini,  UIN Raden Intan Lampung,  Indonesia

  Kustiyah Kustiyah,  UIN Raden Intan Lampung,  Indonesia

  Mardhiyah Hayati,  UIN Raden Intan Lampung,  Indonesia

  157-166

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  DOI : https://doi.org/10.61132/anggaran.v2i4.955
  

  Abstract View: 180, Download: 37

• Analysis of Industrial Performance Indicators Effects On Enhance The Competitiveness of The Food Sector and The Possibility Of Support in The Iraqi Economy (2003-2020)

  Ali Jaafar Nedher,  Wasit University,  Iraq

  Noor Abdul-Sattar Ibrahim,  Wasit University,  Iraq

  Sami Kamel Abd,  Wasit University,  Iraq

  167-190

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  DOI : https://doi.org/10.61132/anggaran.v2i4.958
  

  Abstract View: 66, Download: 37

• Faktor-Faktor yang Memengaruhi Harga Saham pada Bisnis Subsektor Makanan dan Minuman yang Terdaftar di IDX

  Aang Syahdina,  Sekolah Tinggi Ilmu Ekonomi Y.A.I,  Indonesia

  Sarah Nurjanah,  Sekolah Tinggi Ilmu Ekonomi Y.A.I,  Indonesia

  Warjudin Warjudin,  Sekolah Tinggi Ilmu Ekonomi Y.A.I,  Indonesia

  Moh. Magfirah Dillah Syaid,  Sekolah Tinggi Ilmu Ekonomi Y.A.I,  Indonesia

  Jordan Ismadi,  Sekolah Tinggi Ilmu Ekonomi Y.A.I,  Indonesia

  191-208

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  DOI : https://doi.org/10.61132/anggaran.v2i4.971
  

  Abstract View: 79, Download: 37

• Implementasi Nilai-Nilai Syariah dalam Proses Produksi UMKM Tempe Kupas Kulit Mbah Anik di Kecamatan Medan Deli

  Nadia Aswana,  Universitas Muhammadiyah Sumatera Utara,  Indonesia

  Nurly Aulia Rahman,  Universitas Muhammadiyah Sumatera Utara,  Indonesia

  Khasanah Khairiyyah,  Universitas Muhammadiyah Sumatera Utara,  Indonesia

  Pani Akhiruddin Siregar,  Universitas Muhammadiyah Sumatera Utara,  Indonesia

  209-217

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  DOI : https://doi.org/10.61132/anggaran.v2i4.980
  

  Abstract View: 113, Download: 37

• Analisis Biaya Produksi dan Harga Pokok Penjualan pada Pabrik Sari Gurih Baru 568

  Rafika Chairani,  IPB University,  Indonesia

  Indy Ramadhani Putri Pountung,  IPB University,  Indonesia

  Susan Leoni,  IPB University,  Indonesia

  Yuni Astuti Tri Tartiani,  IPB University,  Indonesia

  218-229

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  DOI : https://doi.org/10.61132/anggaran.v2i4.987
  

  Abstract View: 113, Download: 37

• Analysis and measurement of the impact of exchange rate changes and their repercussions on local investment in Iraq for the period (2004-2022)

  Dr. Faten Saeed Hameed,  College of Administration and Economics / Wasit University,  Iraq

  230-250

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  DOI : https://doi.org/10.61132/anggaran.v2i4.989
  

  Abstract View: 98, Download: 37

• Pengaruh Fixed Asset Turnover. Current Ratio, dan Debt to Equity Ratio terhadap Price To Earnings Ratio pada PT.Wijaya Karya Tbk

  Rudi Sanjaya,  Universitas Pamulang,  Indonesia

  Alvina Ghalda,  Universitas Pamulang,  Indonesia

  Hasan Rifa’i,  Universitas Pamulang,  Indonesia

  Pipih Apiliani,  Universitas Pamulang,  Indonesia

  251-263

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  DOI : https://doi.org/10.61132/anggaran.v2i4.996
  

  Abstract View: 78, Download: 37

• Penerapan Metode Job Order Costing Dalam Penetapan Harga Pokok Produksi Pada Ukm J’rami Farm Job Order Costing Method Application for Production Costs at J'Rami Farm SMEs

  Difa Salsabila,  IPB UNIVERSITY,  Indonesia

  Anggita Fitriana Dewi,  IPB UNIVERSITY,  Indonesia

  Rizqa Syahirah Yudyanto,  IPB UNIVERSITY,  Indonesia

  Yuni Astuti Tri Tartiani,  IPB UNIVERSITY,  Indonesia

  264-276

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  DOI : https://doi.org/10.61132/anggaran.v2i4.995
  

  Abstract View: 109, Download: 37

• The Role of Resource Consumption Accounting in Achieving Competitive Advantage Applied Research: General Company for Textile and Leather Industry

  Mustafa Waleed Zghair,  University of Information Technology and Communications / College of Biomedical Informatics,  Iraq

  277-300

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  DOI : https://doi.org/10.61132/anggaran.v2i4.1003
  

  Abstract View: 61, Download: 37

• Analisis Pengaruh Kapasitas Fiskal Terhadap Belanja Modal di Provinsi Aceh

  Farid Alfasyah,  Universitas Samudra,  Indonesia

  Puti Andiny,  Universitas Samudra,  Indonesia

  Yani Rizal,  Universitas Samudra,  Indonesia

  Safuridar Safuridar,  Universitas Samudra,  Indonesia

  301-315

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  DOI : https://doi.org/10.61132/anggaran.v2i4.1000
  

  Abstract View: 59, Download: 37

• Zero-Based Budgeting versus Management Strategy and Applicability An Applied Study In Municipalities Of Anbar Governorate

  Hamzah N. Al-Jumaili,  University of Fallujah, Iraq,  Iraq

  Malik Ahmed Awad,  University of Fallujah, Iraq,  Iraq

  316-336

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  DOI : https://doi.org/10.61132/anggaran.v2i4.1007
  

  Abstract View: 2367, Download: 37

• Analisis Faktor-Faktor yang Mempengaruhi Kinerja System Informasi Akuntansi

  Nakita Sisilia,  Universitas Malikussaleh,  Indonesia

  Rayyan Firdaus,  Universitas Malikussaleh,  Indonesia

  337-343

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  DOI : https://doi.org/10.61132/anggaran.v2i4.1012
  

  Abstract View: 62, Download: 37

• The Effect of Eco-sustainability Disclosure in Financial Reports on the Market Value of Companies: Company Characteristics as Intermediary Role

  Salah Jiyad Kadhim,  Wasit University, College of Economics and Administration, Dept. of Accounting,  Iraq

  Nejoom Arar Taher,  Wasit University, College of Economics and Administration, Dept. of Accounting,  Iraq

  Hussein Falah Hassan,  Federal Internal Audit Service, 8th Audit Division, Kut, Wasit, Iraq,  Iraq

  344-366

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  DOI : https://doi.org/10.61132/anggaran.v2i4.1011
  

  Abstract View: 79, Download: 37

• Dampak Fluktuasi Nilai Tukar Terhadap Laporan Keuangan Konsolidasi Studi Kasus PT. Mayora Indah Tbk

  Dina Nur Ayifa,  Universitas Islam Negeri Siber Syekh Nurjati Cirebon,  Indonesia

  Ulfa Ulfa,  Universitas Islam Negeri Siber Syekh Nurjati Cirebon,  Indonesia

  M. Masrukhan,  Universitas Islam Negeri Siber Syekh Nurjati Cirebon,  Indonesia

  367-377

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  DOI : https://doi.org/10.61132/anggaran.v2i4.1014
  

  Abstract View: 155, Download: 37

• The Role of Organizational Innovation in Organizational Immunity: The Mediating Role of Participative Leadership

  Yazin Salim Muhammed,  Department of Business Administration, College of Administration and Economics, University of Kerbala, Iraq,  Iraq

  https://orcid.org/0009-0009-1864-6495

  378-397

  • pdf
  DOI : https://doi.org/10.61132/anggaran.v2i4.1017
  

  Abstract View: 105, Download: 37

• Pengaruh Kualitas Produk dan Kepuasan Pelanggan terhadap Daya Saing KFC dan Sabana pada ISO-9000

  Nashwa Mutiara Putri,  Universitas Pelita Bangsa,  Indonesia

  Devia Wulandari,  Universitas Pelita Bangsa,  Indonesia

  Adeta Suci Anggraini,  Universitas Pelita Bangsa,  Indonesia

  Nurul Hikmah,  Universitas Pelita Bangsa,  Indonesia

  398-413

  • pdf
  DOI : https://doi.org/10.61132/anggaran.v2i4.1038
  

  Abstract View: 91, Download: 37

• Pengaruh Pengetahuan Kewirausahaan dan Self Efficacy terhadap Minat Berwirausaha pada Mahasiswa Pendidikan Ekonomi Stambuk 2021 Universitas Negeri Medan

  Muamar Rinaldi,  Universitas Negeri Medan,  Indonesia

  Harrington B. Silaban,  Universitas Negeri Medan,  Indonesia

  Laura Magdalena Tambunan,  Universitas Negeri Medan,  Indonesia

  4Maria Audina Rumapea,  Universitas Negeri Medan,  Indonesia

  Regina Laurensia Br. Ginting,  Universitas Negeri Medan,  Indonesia

  Rossi Dearni Lingga,  Universitas Negeri Medan,  Indonesia

  Teresia Reginanta Ginting,  Universitas Negeri Medan,  Indonesia

  414-426

  • PDF
  DOI : https://doi.org/10.61132/anggaran.v2i4.1059
  

  Abstract View: 58, Download: 37

• Pengaruh Penerapan Iso 9001 dan Kualitas Produk Pada Keputusan Pembelian

  Amelia Sholeha,  Universitas Pelita Bangsa,  Indonesia

  Mayang Sari,  Universitas Pelita Bangsa,  Indonesia

  Bunga Cintia,  Universitas Pelita Bangsa,  Indonesia

  Alifah Sajidah,  Universitas Pelita Bangsa,  Indonesia

  Firda Alfi Ningtyas,  Universitas Pelita Bangsa,  Indonesia

  427-439

  • pdf
  DOI : https://doi.org/10.61132/anggaran.v2i4.1053
  

  Abstract View: 43, Download: 37

• Pengaruh Gaya Kepemimpinan Transformasional Dalam Membangun Budaya Inovasi Dan Meningkatkan Keterlibatan Karyawan Gen Z Di Pt. Alfamart. Tbk

  Mayang sari,  Universitas Pelita Bangsa,  Indonesia

  Amelia sholeha,  Universitas Pelita Bangsa,  Indonesia

  440-451

  • pdf
  DOI : https://doi.org/10.61132/anggaran.v2i4.1054
  

  Abstract View: 76, Download: 37

• Analisis Strategi Manajemen Jasa dalam Meningkatkan Kepuasan Pelanggan di PT Gojek Indonesia

  Advent Chandra,  Universitas Pembangunan Jaya,  Indonesia

  Felicia Tiffani Kojongian,  Universitas Pembangunan Jaya,  Indonesia

  Mohamad Zein Saleh,  Universitas Pembangunan Jaya,  Indonesia

  452-459

  • pdf
  DOI : https://doi.org/10.61132/anggaran.v2i4.1061
  

  Abstract View: 91, Download: 37

• Analisis Tren Ekonomi Digital terhadap Kebijakan Moneter di Indonesia

  Toni Toni,  Universitas Pembangunan Panca Budi,  Indonesia

  Lia Nazliana Nasution,  Universitas Pembangunan Panca Budi,  Indonesia

  Bakhtiar Efendi,  Universitas Pembangunan Panca Budi,  Indonesia

  460-475

  • pdf
  DOI : https://doi.org/10.61132/anggaran.v2i4.1064
  

  Abstract View: 57, Download: 37

• The Impact Of Cost Accounting Information On Company Performance: An Exploratory Study In Iraq

  Laith Noman Hassoon,  College of Administration and Economic/ Tikrit University/Iraq,  Iraq

  476-496

  • pdf
  DOI : https://doi.org/10.61132/anggaran.v2i4.1114
  

  Abstract View: 39, Download: 37

• Pengaruh Intensitas Aset Biologis, Pertumbuhan, Dan Konsentrasi Kepemilikan Terhadap Pengungkapan Aset Biologis

  Lenny Febiola Pangestu,  Unika Widya Mandala Surabaya,  Indonesia

  Shanti Shanti,  Unika Widya Mandala Surabaya,  Indonesia

  497-514

  • pdf
  DOI : https://doi.org/10.61132/anggaran.v2i4.1202
  

  Abstract View: 61, Download: 37