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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
Analysis of Leadership Influence Factors on Company Management Success Suryawan, Teguh; Mubarok , Husni
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.v17i1.1915

Abstract

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.
Analysis of Gross Regional Domestic Product, Population, and Tourism: How Do They Impact the Regional Original Revenue of Yogyakarta Province? Prasetya, Zhafira Nasywa Rizky; Hapsari, Dewi Wahyu
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.v17i1.1920

Abstract

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.
Determinan Terhadap Penggelapan Pajak Melalui Religiulitas Sebagai Pemoderasi Syahrani, Azzahra Andien; Badjuri, Achmad
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.v17i1.1935

Abstract

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.
Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan BRILLIANT ADIN RIJJAL; Novi Dirgantari; Eko Hariyanto; Edi Joko Setyadi
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.v17i1.1944

Abstract

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.
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Sektor Aneka Industri Octavia, Ayu Nurafni; Romadon, Ahmad Sahri; Amalia, Naini Rizka
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
PENGARUH INFLASI, SUKU BUNGA, DAN NILAI TUKAR RUPIAH TERHADAP HARGA SAHAM INFOBANK15 (PERIODE 2018 – 2022) Yuanitasari, Annastasia Anisah; Sri Nawatmi
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.v17i1.1946

Abstract

Stock market can be fluctuate and uncontrolled depends on many internal and external factors. The fluctuation itself can bring impact to capital market entities and the economy. This study focused for investigate the effects of inflation, interest rate, and domestic exchange rate on INFOBANK15 price stock during the 2018 – 2022 periods. This study collects data from Indonesia Stock Exchange which can be downloaded from idx.co.id. A quantitative approach to analyze the data and using SPSS as the tools. The result indicate that inflation has no effect to price stock, interest rate and exchange rates gives negative effect to stock prices.
Perancangan Enterprise Architecture menggunakan TOGAF ADM untuk Integrasi Teknologi Informasi M. Rudi Fanani
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.v17i1.1956

Abstract

Information systems and technology have many important roles for higher education, such as improving quality to support operations, management and decision-making functions. Most of the information systems currently available are not widely available and are not yet integrated with each other. One of them is within the Faculty of Science and Technology (SAINTEK). An information technology integration service is needed to meet user needs in accessing, using, and utilizing information systems. The Open Group Architecture Framework (TOGAF) is a framework for enterprise architecture that provides a comprehensive approach to planning, designing, and implementing enterprise information architecture, adopting 5 phases of the 10 existing phases, namely, Preliminary Phase, Architecture Vision, Business Architecture, Information System Architecture, and Technology Architecture the results of this research are architectures from these 5 phases so that they can provide an overview and ease of information technology integration.
PERANCANGAN SISTEM KEUANGAN DI PUSKESMAS KARANGAWEN II DEMAK Subroto, Vivi Kumalasari; Endaryati, Eni
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.v17i1.1973

Abstract

In connection with the need for a financial information system, the Karangawen II Demak Community Health Center is a research object that requires such an information system. This is because in carrying out its operational activities, the Karangawen II Demak Community Health Center has not used an adequate financial information system so that track records of income receipts, shopping expenditures and financial balances have not been recorded properly. This of course has an impact on the smooth operational activities of the Karangawen II Demak Health Center and also has an impact on the assessment of current assets owned by the Karangawen II Demak Health Center. To overcome this problem, this financial information system will be developed on a web basis so that it is hoped that it can help the operational activities of the health center.

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