[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-browse-{\"author\":\"hilda-tri-rachmawati\",\"page\":1}":3,"menu-footer-id":22,"menu-main-id":84},{"rows":4,"meta":16},[5],{"id":6,"source":7,"branch":8,"branch_name":8,"title":9,"authors":10,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":14,"availability":8,"url":15},"repo-dspace000006633","repo",null,"Audit Kepatuhan atas Penerapan PSAK 109 tentang Piutang Usaha PT Hyra Jaya Tbk sebagai Klien KAP Sentra Audit dan Rekan",[11],"Hilda Tri Rachmawati",2026,"Skripsi (D4)","Penelitian ini bertujuan untuk menganalisis kebijakan akuntansi piutang usaha PT Hyra Jaya Tbk, mengevaluasi prosedur audit dan kertas kerja pemeriksaan (KKP) yang dilaksanakan oleh KAP Sentra Audit dan Rekan, mengidentifikasi kendala atau temuan signifikan dalam audit kepatuhan terhadap penerapan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006633&year=2026&title=audit-kepatuhan-atas-penerapan-psak-109-tentang-piutang-usaha-pt-hyra-jaya-tbk-sebagai-klien-kap-sentra-audit-dan-rekan",{"page":17,"per_page":18,"total":17,"last_page":17,"filter":19,"label":11},1,20,{"author":20},{"slug":21,"name":11},"hilda-tri-rachmawati",[23,46,63],[24,30,34,38,42],{"id":25,"parent":26,"target":27,"content":28,"title":28,"url":29},2500,"0","","Polinema Malang","https:\u002F\u002Fpolinema.ac.id\u002F",{"id":31,"parent":26,"target":27,"content":32,"title":32,"url":33},2536,"Bahasa","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-bahasa\u002F",{"id":35,"parent":26,"target":27,"content":36,"title":36,"url":37},2537,"Humas","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-humas\u002F",{"id":39,"parent":26,"target":27,"content":40,"title":40,"url":41},2538,"MKU","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-mku\u002F",{"id":43,"parent":26,"target":27,"content":44,"title":44,"url":45},2539,"Penelitian dan Pengabdian","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-p2m\u002F",[47,51,55,59],{"id":48,"parent":26,"target":27,"content":49,"title":49,"url":50},2771,"Percetakan","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-percetakan\u002F",{"id":52,"parent":26,"target":27,"content":53,"title":53,"url":54},2772,"Pemeliharaan dan Perawatan","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-pp\u002F",{"id":56,"parent":26,"target":27,"content":57,"title":57,"url":58},2773,"Pusat Komputer","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Fpuskom\u002F",{"id":60,"parent":26,"target":27,"content":61,"title":61,"url":62},2775,"Job Placement Center","http:\u002F\u002Fjpc.polinema.ac.id\u002F",[64,68,72,76,80],{"id":65,"parent":26,"target":27,"content":66,"title":66,"url":67},2501,"Admisi","http:\u002F\u002Fadmisi.polinema.ac.id\u002F",{"id":69,"parent":26,"target":27,"content":70,"title":70,"url":71},2570,"Alumni","http:\u002F\u002Falumni.polinema.ac.id\u002F",{"id":73,"parent":26,"target":27,"content":74,"title":74,"url":75},2571,"Beasiswa","http:\u002F\u002Fbeasiswa.polinema.ac.id\u002F",{"id":77,"parent":26,"target":27,"content":78,"title":78,"url":79},2572,"LPSE","http:\u002F\u002Flpse.polinema.ac.id\u002Feproc4",{"id":81,"parent":26,"target":27,"content":82,"title":82,"url":83},2574,"Simpeg","https:\u002F\u002Fsimpeg.polinema.ac.id\u002F",[85,144,162,184],{"id":86,"parent":26,"target":27,"content":87,"title":87,"url":88,"children":89,"dropdown":143},2534,"Layanan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002F",[90,95,99,103,107,111,115,119,123,127,131,135,139],{"id":91,"parent":92,"target":27,"content":93,"title":93,"url":94},2474,"2534","Koleksi Umum","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fkoleksi-umum\u002F",{"id":96,"parent":92,"target":27,"content":97,"title":97,"url":98},2493,"Sirkulasi","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fsirkulasi\u002F",{"id":100,"parent":92,"target":27,"content":101,"title":101,"url":102},2475,"Loker","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Floker\u002F",{"id":104,"parent":92,"target":27,"content":105,"title":105,"url":106},2492,"Referensi dan Karya Ilmiah","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fkoleksi-referensi-dan-laporan-akhir\u002F",{"id":108,"parent":92,"target":27,"content":109,"title":109,"url":110},3792,"Layanan Penelusuran Informasi Secara Online","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-penelusuran-informasi-secara-online\u002F",{"id":112,"parent":92,"target":27,"content":113,"title":113,"url":114},4460,"Layanan Keanggotaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-keanggotaan-2\u002F",{"id":116,"parent":92,"target":27,"content":117,"title":117,"url":118},3745,"Baca Ditempat","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-baca-ditempat\u002F",{"id":120,"parent":92,"target":27,"content":121,"title":121,"url":122},2473,"Koleksi Tandon","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fkoleksi-tandon\u002F",{"id":124,"parent":92,"target":27,"content":125,"title":125,"url":126},3823,"Jasa Silang Layan Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fjasa-silang-layan-perpustakaan\u002F",{"id":128,"parent":92,"target":27,"content":129,"title":129,"url":130},3832,"Layanan Multimedia","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-multimedia\u002F",{"id":132,"parent":92,"target":27,"content":133,"title":133,"url":134},3834,"Layanan Literasi Informasi","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-literasi-informasi\u002F",{"id":136,"parent":92,"target":27,"content":137,"title":137,"url":138},3835,"Layanan Penyedia Dokumen","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-penyedia-dokumen\u002F",{"id":140,"parent":92,"target":27,"content":141,"title":141,"url":142},2489,"Administrasi Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fadministrasi-perpustakaan\u002F","layanan",{"id":145,"parent":26,"target":27,"content":146,"title":146,"url":147,"children":148,"dropdown":161},2838,"e-Resources","https:\u002F\u002Flibrary.polinema.ac.id\u002Fe-resources\u002Fe-book\u002F",[149,153,157],{"id":150,"parent":151,"target":27,"content":152,"title":152,"url":147},2577,"2838","e-Book",{"id":154,"parent":151,"target":27,"content":155,"title":155,"url":156},2578,"e-Journal","https:\u002F\u002Flibrary.polinema.ac.id\u002Fe-resources\u002Fe-journal\u002F",{"id":158,"parent":151,"target":27,"content":159,"title":159,"url":160},90001,"Open Access","https:\u002F\u002Flibrary.polinema.ac.id\u002Fe-resources\u002Fopen-access\u002F","e-resources",{"id":163,"parent":26,"target":27,"content":164,"title":164,"url":165,"children":166,"dropdown":183},2837,"Informasi","https:\u002F\u002Flibrary.polinema.ac.id\u002Fcategory\u002Fpengumuman\u002F",[167,172,175,179],{"id":168,"parent":169,"target":27,"content":170,"title":170,"url":171},2491,"2837","Jam Layanan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fjam-layanan\u002F",{"id":173,"parent":169,"target":27,"content":174,"title":174,"url":165},2766,"Pengumuman",{"id":176,"parent":169,"target":27,"content":177,"title":177,"url":178},2514,"Berita","https:\u002F\u002Flibrary.polinema.ac.id\u002Fcategory\u002Fberita\u002F",{"id":180,"parent":169,"target":27,"content":181,"title":181,"url":182},2515,"Artikel","https:\u002F\u002Flibrary.polinema.ac.id\u002Fcategory\u002Fartikel\u002F","informasi",{"id":185,"parent":26,"target":27,"content":186,"title":186,"url":187,"children":188,"dropdown":218},2482,"Profil","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002F",[189,194,198,202,206,210,214],{"id":190,"parent":191,"target":27,"content":192,"title":192,"url":193},2483,"2482","Sejarah","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fsejarah\u002F",{"id":195,"parent":191,"target":27,"content":196,"title":196,"url":197},2487,"Visi, Misi dan Tujuan","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fvisi-misi-dan-tujuan\u002F",{"id":199,"parent":191,"target":27,"content":200,"title":200,"url":201},2484,"Staf Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstaf-perpustakaan\u002F",{"id":203,"parent":191,"target":27,"content":204,"title":204,"url":205},2485,"Struktur Organisasi Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstruktur-organisasi-perpustakaan\u002F",{"id":207,"parent":191,"target":27,"content":208,"title":208,"url":209},2486,"Tata Tertib","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Ftata-tertib\u002F",{"id":211,"parent":191,"target":27,"content":212,"title":212,"url":213},3705,"Statistik","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstatistik\u002F",{"id":215,"parent":191,"target":27,"content":216,"title":216,"url":217},4990,"Standard Operating Procedure (SOP)","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstandard-operating-procedure-sop-2\u002F","profil"]