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Eko Siswanto
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Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 1979116X     EISSN : 26216248     DOI : https://doi.org/10.51903/kompak.v14i1
Core Subject : Education,
Education
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi merupakan Jurnal yang diterbitkan oleh UNIVERSITAS SAINS DAN TEKNOLOGI KOMPUTER (STEKOM). Jurnal ini terbit 2 kali dalam setahun yaitu pada bulan Juli dan Desember. Misi dari Jurnal Kompak adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Manajemen, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : -
Articles 88 Documents
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Search results for , issue "Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)" : 88 Documents clear
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.
Determinan Manajemen Laba Pada Perusahaan Manufaktur Consumer Non-Cyclicals Periode 2019-2022 Meisya Linda
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.v17i1.1626

Abstract

The purpose of this study is to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. This research is quantitative research, with secondary data obtained from the Indonesia Stock Exchange (IDX) as the data source. The population in this study comes from manufacturing companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the period 2019 - 2022. In this study using purposive sampling method which was selected with certain considerations. There were 13 companies taken as research samples. Based on the results of this study, it shows that tax planning has no significant effect on earnings management, deferred tax expense has no significant effect on earnings management, and deferred tax assets have a significant effect on earnings management.
PENGARUH KUALITAS PRODUK, PERSEPSI HARGA DAN ELECTRONIC WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN HAND AND BODY LOTION VASELINEDI KOTA SEMARANG Puja Ratna Sari
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.v17i1.1650

Abstract

The purpose of this research is to analyze the influence of product quality, price perception and electronic word of mouth on purchasing decisions. This research was conducted using quantitative metodhs. The population in the study involved Vaseline hand and body lotion in Semarang City, with a sample of 96 respondent selected using a purposive sampling technique. The data analyzed is primary data collected using a questionnaire. Based on the results of the SPSS version 26 test, the results of the research instrument showed the all indicators were declared valid and all variables were declared reliable. The results of the t test and regression coefficient show that the product quality variable has a positive and significant effect on decisions, electronic word of mouth has a positive and significant effect on purchasing decisions, while price perception does not have a significant effect on purchasing decisions. Based on the model test results, the three independent variables were able to explain 64.3 percent of the dependent variable.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2018-2022 Nadila Devianti Putri Maharani; Jacobus Widiatmoko; Kentris Indarti
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.v17i1.1695

Abstract

This research aims to examine the effect of disclosure of sustainability reports and intellectual capital on company value with company size, profitability and leverage as control variables. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2018-2022. The data analyzed comes from secondary data taken from annual reports and sustainability reports listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling technique, so that a sample of 82 data was analyzed. The analytical method used in this research is multiple linear regression. The research results show that disclosure of sustainability reports and intellectual capital have no effect on company value. Testing the control variable for company size has no influence on company value. Meanwhile, profitability and leverage have a positive and significant effect on company value.
Pengaruh Sistem Informasi Akuntansi, E - Commerce, dan Media Sosial terhadap Keputusan untuk Berwirausaha Adinda Yunita Siswananti
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.v17i1.1697

Abstract

Information technology is very important for business, including accounting information systems. One way businesses use information technology to increase their competitiveness is e-commerce. Additionally, social media helps in implementing online marketing strategies. The aim of this research is to evaluate and analyze the impact of accounting information systems, e-commerce and social media on decisions made by entrepreneurs. This type of research is quantitative and uses an accidental sampling method to produce 230 respondents. This research collects data by distributing questionnaires on the network using Google Form, and data analysis is carried out using the SmartPLS SEM application for quantitative analysis. The conclusion of the t test shows that accounting information systems, e-commerce, and social media have a positive and significant impact on decisions made by entrepreneurs.
Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah) Meifiani Nur Istiqomah; Jaeni Jaeni
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.v17i1.1703

Abstract

This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This research uses a questionnaire. This research hypothesis was tested using multiple linear regression analysis with SPSS 22 software. The results of this research show that time pressure, independence, professional skepticism, work experience, professional ethics have no effect on the auditor's ability to detect fraud. while competency has a significant positive effect on the auditor's ability to detect fraud.
Faktor-Faktor Yang Mempengaruhi Financial Distress (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Deva Putri Damayanti
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.v17i1.1705

Abstract

Pentingnya menganalisis financial distress pada perusahaan adalah dapat mempertimbangkan suatu permasalahn pada keuangan yang timbul pada perusahaan yang akan berdampak secara langsung maupun tidak langsung terhadap operasional perusahaan, oleh sebab itu pemimpin perusahaan harus mengantisipasi kondisi tersebut. Tujuan penelitian untuk mengetahui faktor-faktor yang mempengaruhi financial distress (studi kasus pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2020-2022. Metode penelitian yang digunakan yaitu metode kuantitatif. Hasil penelitian menunjukkan bahwa variabel likuiditas berpengaruh posisitif signifikan terhadap financial distress. Variabel leverage berpengaruh negatif signifikan terhadap financial distress. Variabel profitabilitas berpengaruh positif signifikan terhadap financial distress. Variabel operating capacity berpengaruh positif signifikan terhadap financial distress. Variabel sales growth tidak berpengaruh terhadap financial distress. Variabel ukuran perusahaan tidak bepengaruh terhadap financial distress.
The Perception of Civil Servants Regarding the Equalization of Structural Positions into Functional Positions and Its Influence on Work Productivity at Ganesha Education University Ketut Susila Santhi; Komang Krisna Heryanda; Kadek Rai Suwena
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.v17i1.1715

Abstract

The purpose of this study was to determine the perceptions of civil servants regarding the equalisation of structural positions into functional positions and their influence on work productivity at Ganesha University of Education. This research uses quantitative descriptive method. The sampling technique used was purposive sampling with a sample size of 59 employees who have the position of head of section and subsection. Collection using interview techniques and questionnaires. Data analysis using a mixed method approach through qualitative descriptive analysis and quantitative analysis using paired sample t-test. The results showed that (a) the implementation of equalisation of structural positions into functional positions at Ganesha University of Education is a bureaucratic reform in accordance with Permenpan-RB Number 17 of 2021 concerning Equalisation of Administrative Positions into Functional Positions; (b) the perception of civil servants towards the transfer of positions shows that the implementation of the transfer of positions has not optimally increased work productivity due to the determination of functional positions that are limited in number and type so that they do not match employee competence; (c) the results of the paired sample T-test test on there are differences in the work productivity of civil servants at Ganesha University of Education before and after equalisation of structural positions into functional positions
Faktor–Faktor Rasio Keuangan Yang Mempengaruhi Non-Performing Loan (NPL) Widya Hasnadz Dzakiyani; Hermanto
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.v17i1.1721

Abstract

This research was conducted with the aim of examining the factors that influence Non-Performing Loan (NPL), such as Return on Assets (ROA), Capital Adequacy Ratio (CAR), Bank efficiency, Diversification Income, Current Account Saving Account (CASA). The population in this research is from the banking subsector listed on the IDX during the period 2018 to 2022, using data from the annual financial statements of conventional banks. The data collection technique in this research uses the Purposive sampling method using secondary data, so that 75 data from 25 companies in the banking subsector in Indonesia are obtained. This research is processed by multiple linear regression analysis using JASP statistical data processing application. The research results can be interpreted that return on assets (ROA) has a negative but insignificant effect on NPL. Capital Adequacy Ratio (CAR), Diversification Income and Current Account Saving Account (CASA) have a negative and significant effect on NPL. Meanwhile, bank efficiency has a positive and significant effect on NPL.
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Likuiditas Terhadap Nilai Perusahaan (Studi Perusahaan Property Dan Real Estate Tahun 2018-2022) Julietta Fariskha Risaani; Sri Sudarsi
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.v17i1.1725

Abstract

The company’s value is evidence that the entity has tried to run the company’s operation well with maximum profit and is a useful indicator for investors and shareholders, as it describes the success of an entity that can be seen from the price of shares. From that understanding it was decided to testing and proving the significance of profitability (ROE), company size (SIZE), leverage (DER), and liquidity (CR) towards company’s value (PBV). This type of research is the entire property and real estate companies listed on the Indonesian Stock Exchange (IDX) and sampling using purposive sampling with the final sample of 90 surveys. Double linear regression for data analysis methods using the help of SPSS software. From this study obtained results and proved that profitability (ROE) and leverage (DER) have an influence towards company’s value. Whereas, company’s size (SIZE) and liquidity (CR) proved to have no influence towards company’s value.

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