These service activities are aimed at; 1) provide insight into knowledge about institutional financial accounting, 2) Provide insight into knowledge about the importance of teacher understanding and mastery of institutional financial accounting material, 3) Provide the ability to develop personnel and knowledge of institutional financial accounting by seeking information related to the material, and 4) Providing provisions to Pekanbaru City Accounting MGMP teachers regarding learning models that can be carried out by teachers online, for example using google classrooms, zoom meetings, google meetings. The method of approach that will be taken to complete this program is to use the method of lectures, tutorials, and discussions. This training for teachers was held for 5 days in 5 different SMKs in Pekanbaru City. From this training, it is hoped that SMK teachers will be able to educate financial accounting institutions, especially village financial accountants, using online media, so that they can use this training as a means of ongoing training during the Covid-19 pandemic.
Pemanfaatan teknologi mulai berkembang dari masa ke masa, bayangkan saja dari yang dulu hanya bisa mendengarkan suara lewat radio, kemudian berkembang dengan hadirnya televisi walau hanya 2 warna, sekarang telah berubah menjadi masa kejayaan teknologi portable seperti smartphone. Rumah kediaman Bung Karno merupakan salah satu bangunan bersejarah peninggalan Ir. Soekarno semasa pengasingan yang terletak di kota Bengkulu. Letaknya yang berada di pusat kota Bengkulu menjadikannya salah satu obyek wisata utama kota Bengkulu. Kurangnya informasi dan media promosi yang kurang menarik dan tidak interaktif menyebabkan pengunjung yang datang ke lokasi ini masih sangat sedikit. Penelitian ini mengugunakan metode incremental. Hasil penelitian menunjukkan sistem aplikasi augmented reality Rumah Kediaman Bung Karno berjalan dengan baik. Jarak yang baik dalam proses tracking pada marker adalah 27 cm, sudut pandang yang baik adalah 0 0-45 0 serta cahaya yang baik adalah 100 lm/m 2-400 lm/m 2 .
This study aims to determine the impact of the Covid-19 pandemic on the company's financial performance. In this study, the approach used by researchers was quantitative and comparative research. The population of this study is all construction service companies of State-Owned Enterprises listed on the Indonesia Stock Exchange in the period before the Covid-19 pandemic (2018-2019) and during the Covid-19 pandemic (2020-2021), totaling 4 companies. The data source used in this study is secondary data, from annual reports. In this study, the analytical methods used are descriptive quantitative analysis and inferential analysis. Inferential statistical analysis used in this study were paired sample t-test and independent sample t-test. The results of the overall hypothesis test show that there are differences in financial performance between before and during the Covid-19 pandemic, state-owned construction service companies listed on the Indonesia Stock Exchange. Over the past four years, infrastructure development carried out by state-owned construction companies has experienced a good increase. Problems occurred when the spread of the Covid-19 virus began in 2019 which resulted in 2020 infrastructure development being delayed. The delay in the end also affected the financial condition of SOEs. For companies, profits are not only ways and efforts to increase them, but also think about what to do to improve company performance so that they can maintain stability, growth and achievement on profits. The company's performance is related to the company's efforts in managing the resources it has in generating profits that can increase the company's prosperity.
This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.
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