{"data":{"id":1805,"url":"https:\/\/repo.xbbh.net\/items\/1805","status":"published","type":"other","title":"Percobaan Upload Dokumen Penelitian Yang Tidak Dipublikasikan","title_alt":null,"abstract":"Laporan keuangan merupakan catatan atas aktivitas bisnis perusahaan yang dapat digunakan sebagai media untuk menilai kinerja keuangan perusahaan pada periode tertentu. Pihak-pihak yang membutuhkan Laporan Keuangan ini antara lain: investor, kreditor, pemerintah, manajemen, dan karyawan. Laporan Keuangan juga merupakan salah satu bentuk pertanggungjawaban manajemen atas sumberdaya yang dipercayakan kepadanya. Agar berfungsi secara maksimal, Laporan keuangan harus disajikan berdasar unsur-unsur kualitatifnya yaitu relevan, mudah dipahami, andal, dan dapat dibandingkan. Namun kenyataannya masih banyak kasus kecurangan dalam penyajian Laporan Keuangan.","abstract_alt":null,"creators":[{"role":"author","family_name":"Setiawan","given_name":"Audita","orcid":null,"national_id":null},{"role":"author","family_name":"Susanto","given_name":"Bambang","orcid":null,"national_id":null}],"year":2021,"date_issued":"2021-05-21","publication":null,"volume":null,"issue":null,"pages":null,"publisher":"Universitas Sangga Buana","isbn":null,"issn":null,"doi":null,"official_url":null,"institution":null,"id_number":null,"thesis_level":null,"publication_status":"published","refereed":null,"keywords":[],"language":"id","subjects":[{"code":"LPTD","name":"Hasil Penelitian Tidak Dipublikasikan"}],"divisions":[],"citation":"Setiawan, Audita; Susanto, Bambang (2021) Percobaan Upload Dokumen Penelitian Yang Tidak Dipublikasikan. Universitas Sangga Buana.","documents":[{"name":"Laporan_Penelitian_Fraud_Pentagon_Audita_2021.pdf","section":null,"mime_type":"application\/pdf","size":711372,"sha256":"374e2375b9f38bed5d3f0ba95d33e6c224dad1b2420713210264d1ffc985eb0a","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1805\/files\/7731\/Laporan_Penelitian_Fraud_Pentagon_Audita_2021.pdf"}],"published_at":"2023-04-14T03:10:57+00:00","updated_at":"2026-10-31T06:55:07+00:00"}}