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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi
Ahmad Sahri Romadon
Universitas Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Kompak : Jurnal Ilmiah Komputerisasi Akuntansi

 1 
Penyusunan Sistem Informasi Akuntansi Nonlaba (Studi Kasus Pada Pondok Pesantren Raudlotul Qur’an) Liafatra Nurlaily; Ayu Nurafni Octavia; Ahmad Sahri Romadon
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1602

Abstract

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Sektor Aneka Industri Ayu Nurafni Octavia; Ahmad Sahri Romadon; Naini Rizka Amalia
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1945

Abstract

This research aims to determine the effect of leverage, liquidity and company size on company performance. The research uses a secondary quantitative data approach, the research population is Manufacturing Companies in the Various Industrial Sectors Registered on the IDX in 2018-2022, samples taken using the purposive sampling method. The data analysis used is multiple linear regression analysis which includes classical assumption tests, hypothesis testing and determination tests. The results of this research show that leverage has no effect on company performance, liquidity has no effect on company performance, company size has a significant positive effect on the performance of manufacturing companies in various industrial sectors listed on the IDX. Simultaneous testing shows that leverage, liquidity and company size jointly influence the company's performance. The coefficient of determination test shows that leverage, liquidity and company size simultaneously influence company performance by 3.9%. Meanwhile, the remaining 96.1% was influenced by other variables not examined in this research
Co-Authors Agung Budiarto Ayu Nurafni Octavia Candra Safitri Ericke Fridatien Liafatra Nurlaily Naini Rizka Amalia