Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
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.
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<![CDATA[Analisis Biaya Produksi dalam Menetapkan Harga Jual yang Kompetitif ]]>
<![CDATA[Nanda Utami Putri]]>;
<![CDATA[Ray Octafian]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i1.1840
<![CDATA[Based on interviews and analysis, the management of Super Chicken Noodle Eatery conducts comprehensive production cost calculations in determining the selling price. They consider various factors, including raw material costs, labor costs, and factory overhead costs. Additionally, they also take into account external market conditions, such as competitor prices, the level of competition, and consumer preferences. By considering these various factors, the management strives to establish competitive selling prices in the market. However, they face several challenges in the pricing process. One of the main challenges is the unstable fluctuations in raw material prices, which can significantly impact production costs. Additionally, the high level of competition in the local market is also a factor to be considered. Furthermore, the management also struggles with adjusting prices to changes in consumer preferences. Another challenge faced is the increasing factory overhead costs that tend to rise over time. This demands careful and flexible analysis from the management in determining selling prices that remain competitive in the market. Through a comprehensive approach in calculating production costs and considering external factors, the management of Super Chicken Noodle Eatery strives to achieve competitive selling prices in the market while still maintaining profitability.]]>
<![CDATA[ANALISIS PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) ]]>
<![CDATA[Ericke Fridatien]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i1.1847
<![CDATA[This study aims to examine capital structure, profitability and dividend policy on firm value. This study used a sample of mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 17 companies was obtained. This research was conducted with a period of 3 years, bringing the total sample to 51 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that capital structure (DER) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). And dividend policy (DPR) has a significant positive effect on firm value (PBV).]]>
<![CDATA[Perancangan Sistem Penjualan untuk mempermudah Manajemen dan Laporan Penjualan Cat Menggunakan Website ]]>
<![CDATA[Febryantahanuji Febryantahanuji]]>;
<![CDATA[Hadi Yusuf]]>;
<![CDATA[Budi Hartono]]>;
<![CDATA[Arsito Ari Kuncoro]]>;
<![CDATA[Zaenal Mustofa]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i1.1852
<![CDATA[This research aims to identify the issues faced by one of the paint distributors in managing their sales information system. The study notes that despite the store's successful sales activities, the utilization of the sales information system remains limited, with the store preferring to manage products without online information handling applications. Based on observations, some weaknesses of the current system include lack of stock data accuracy, hindrances in providing real-time stock information, and limitations in tracking stock changes. The author suggests providing training to users of the web-based sales information system and establishing clear task allocation, as well as system improvements to address existing weaknesses. These suggestions are expected to enhance efficiency and effectiveness in sales management and meet the needs of both administrators and buyers.]]>
<![CDATA[Pengaruh Financing To Deposit Ratio Dan Dana Pihak Ketiga Terhadap Pembiayaan Musyarakah Pada Bank Umum Syariah Dengan Non Perfoming Financing Sebagai Variabel Moderasi ]]>
<![CDATA[Devi Rahmawati]]>;
<![CDATA[Titin Agustin Nengsih]]>;
<![CDATA[Addiarahman Addiarahman]]>;
<![CDATA[Novi Mubyarto]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i1.1860
<![CDATA[This study aims to examine the effect of Financing to Deposit Ratio (FDR) and Third Party Funds (DPK) on Musyarakah Financing at Islamic Commercial Banks with Non-performing financing (NPF) as a moderating variable. A quantitative approach is used by utilizing documentary studies using secondary data from the annual financial statements of each Islamic Bank in Indonesia from 2018 to 2022. Sampling was done purposively by selecting 11 banks as samples. The data analysis method used is moderated regression analysis (MRA). The hypotheses in this study are: (1) FDR affects the distribution of Musyarakah financing in Islamic commercial banks, (2) DPK affects the distribution of Musyarakah financing in Islamic commercial banks, (3) NPF moderates the effect of FDR on the distribution of Musyarakah financing, and (4) NPF moderates DPK on the distribution of Musyarakah financing. The results showed that: (1) FDR has a negative and significant effect on Musyarakah Financing in Islamic commercial banks, (2) DPK has a positive and significant effect on profitability in Islamic commercial banks in Indonesia, (3) NPF does not moderate the effect of FDR on Musyarakah Financing, and (4) NPF moderates the effect of DPK on Musyarakah Financing in Islamic commercial banks in Indonesia.]]>
<![CDATA[RESEARCH TREND OF WORKING CAPITAL MANAGEMENT ]]>
<![CDATA[Sisca Dian Rahmawati]]>;
<![CDATA[Lamidi]]>;
<![CDATA[Nadiya Fikriyatus Zakiyah]]>;
<![CDATA[Setia Murningsih]]>;
<![CDATA[Febrianur Ibnu Fitroh Sukono Putra]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i1.1862
<![CDATA[Given the importance of working capital in firm dynamics, the main objective of this research is to highlight the main gaps and insights in the working capital literature and suggest future research, as well as to know the development trend of working capital management research published by leading journals. For this reason, a bibliometric analysis was carried out using bibliographic information from Scopus for the topic "working capital management." The method used in this quantitative research uses Bibliometric analysis. A quantitative analytic approach was used to analyze published studies from 1992 to 2022. The mapping software used was VOS Viewer and biblioshiny R to analyze the data obtained and visualize research trend data. The results of the analysis show that the development of articles with the theme of Working Capital Management continues to increase from year to year, although not constant and essential. The most published authors of articles on Working Capital Management are Karri, T. and Michalski, G. The United Kingdom is the country most cited. 2019 was the year with the highest number of publications on Working Capital Management. The International Journal of Recent Technology and Engineering is the highest source that occurs in 2019. Business, Management and Accounting are the most mentioned trending topics with a total of 38%.]]>
<![CDATA[ANALISIS PERMASALAHAN PENGANGGURAN DI INDONESIA ]]>
<![CDATA[Suci Frisnoiry]]>;
<![CDATA[Harry M. W. Sihotang]]>;
<![CDATA[Nazwah Indri]]>;
<![CDATA[Tiolina Munthe]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i1.1866
<![CDATA[This study aims to identify the factors that influence the unemployment rate and its impact on the economic and social welfare of the community. The research method uses a literature study. The findings show that factors such as inequality in labor supply and demand, government policies that are less pro-people, and population growth are the main causes of high unemployment. Although the government has taken measures, such as the allocation of funds for handling COVID-19 and incentive programs, the decline in unemployment has not been significant. Recommendations include policies that support increased employment, investment in education and skills training, gender inclusion in the workforce, and cooperation between the government, private sector and civil society to create sustainable employment. With these measures, Indonesia is expected to reduce its unemployment rate and create a more stable and inclusive economy.]]>
<![CDATA[Analysis of Leadership Influence Factors on Company Management Success ]]>
<![CDATA[Teguh Suryawan]]>;
<![CDATA[Husni Mubarok]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i1.1915
<![CDATA[Companies are legal entities that play an important role in the national economy. Like a human body, a company also needs good organization to achieve the targets and goals of the company. Company failures resulting from poor company management occur in international companies, namely the company Apple Inc, which is the most valuable company in the world which ends in 2022, reminding the importance of leadership in company. The research method used in this research uses the Systematic Literature Review method. There are several types of leadership in companies, including four, namely democratic, autocratic, affiliative and visionary leadership. This study concludes that leadership factors in operational management, finance and public relations have a significant impact on companies. Companies that implement democratic leadership tend to be more able to carry out management in all sectors of the company, while companies that implement leadership based on Islamic studies make the relationship between leaders and subordinates more peaceful compared to other types of leadership.]]>
<![CDATA[Analysis of Gross Regional Domestic Product, Population, and Tourism: How Do They Impact the Regional Original Revenue of Yogyakarta Province? ]]>
<![CDATA[Zhafira Nasywa Rizky Prasetya]]>;
<![CDATA[Dewi Wahyu Hapsari]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i1.1920
<![CDATA[This research aims to analyze the effect of Gross Regional Domestic Product (Produk Regional Domestik Bruto/PDRB), population, and tourism sector on the regional original revenue of the Special Region of Yogyakarta. This quantitative research compiled research data that were measured and tested using numerical data. This study used secondary data from the Financial and Asset Management Agency of the Special Region of Yogyakarta Province from 2014 – 2023. The data analysis of this study used SPSS 26 software. The results of this research, with significance value (sig.<0.05), show that PDRB influences the regional original revenue of sig. 0.000 (t= 7.003), the total population influences the regional original revenue of sig. 0.003 (t=4.970), and the tourism sector influences the regional original revenue of sig. 0.003 (t=4.807). The coefficient of determination shows that (R2 =0.638) which means that the effect of PDRB, population, and tourism on the regional original revenue of the Special region of Yogyakarta Province is 63.8%. In conclusion, increasing regional original revenue can be achieved and succeeded by stimulating economic growth, managing population growth, and optimally developing the potential of the tourism sector. Those efforts can be a foundation for regional governments in designing sustainable and competitive economic development policies.]]>
<![CDATA[Determinan Terhadap Penggelapan Pajak Melalui Religiulitas Sebagai Pemoderasi ]]>
<![CDATA[Azzahra Andien Syahrani]]>;
<![CDATA[Achmad Badjuri]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i1.1935
<![CDATA[This study aims to examine the effect of money ethics, taxation system, and tax justice on tax evasion with religiosity as a moderating variable. This type of research is quantitative research using primary data obtained from questionnaires distributed to individual taxpayers registered at KPP Pratama Semarang Candisari. Sampling using the slovin formula with a total sample of 125 people. The method of data analysis technique used is multiple linear regression analysis using the SPSS program. The results of this study indicate that money ethics and tax justice have a negative and significant effect on tax evasion, while the tax system has no effect on tax evasion. Religiosity cannot moderate the effect of money ethics and tax justice on tax evasion, while religiosity can moderate the effect of the tax system on tax evasion.]]>
<![CDATA[Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan ]]>
<![CDATA[BRILLIANT ADIN RIJJAL]]>;
<![CDATA[Novi Dirgantari]]>;
<![CDATA[Eko Hariyanto]]>;
<![CDATA[Edi Joko Setyadi]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i1.1944
<![CDATA[In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors.]]>
