cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Eko Siswanto
Contact Email
kompak@stekom.ac.id
Phone
+6285640236283
Journal Mail Official
kompak@stekom.ac.id
Editorial Address
Jl. Majapahit No.605, Pedurungan Kidul, Kec. Pedurungan, Kota Semarang, Jawa Tengah 50192
Location
Kota semarang,
Jawa tengah
INDONESIA
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 80 Documents
 1   2   3   4   5 
Search results for , issue "Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)" : 80 Documents clear
Analisis Pengelolaan Keuangan Pada Kinerja UMKM Tempe Ardi Firman Syah; Yuniarto Rahmad Satato
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (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.v17i2.1897

Abstract

Dalam mengembangkan sebuah bisnis, penting untuk memiliki manajemen keuangan yang efektif. Namun, masih banyak pelaku usaha yang mengalami kesulitan dalam mengelola keuangan dengan baik. Praktik manajemen keuangan merupakan salah satu faktor utama yang berkontribusi terhadap kegagalan bisnis skala kecil dan menengah. Penelitian ini bertujuan untuk mengevaluasi praktik pengelolaan keuangan yang diterapkan oleh industri Tempe Bima Sakti Raya Suruhan Di Kecamatan Ungaran Barat. Metode penelitian ini menggunakan pendekatan kualitatif dengan studi kasus. Data dikumpulkan melalui wawancara dan observasi. Dari analisis yang dilakukan, ditemukan bahwa manajemen keuangan di usaha tempe masih belum sepenuhnya mengadopsi prinsip-prinsip pengelolaan keuangan yang meliputi perencanaan, pencatatan (kadang-kadang tercatat dan kadang-kadang tidak), pelaporan (hanya melaporkan hasil pemasukan dan pengeluaran secara manual), dan pengendalian, para pengelola usaha tempe merasa percaya diri dengan pengetahuan yang mereka miliki, meskipun terbatas, dan merasa tidak perlu meningkatkan pemahaman mereka tentang laporan keuangan
Dissecting Indonesian Insurance Profitability and Efficiency: Du Pont Diagnostic Tool. Guntur Tri Hidayatulloh; Dyah Palupiningtyas; Tri Maryani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (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.v17i2.1905

Abstract

This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitability, with PT Asuransi Dayin Mitra Tbk excelling in net profit margin, asset turnover, and a conservative capital structure, while PT Asuransi Bintang Tbk outperforms in underwriting risk management, claims handling, and aggressive marketing strategies. Strategic recommendations include maintaining strengths, exploring revenue growth, enhancing cost efficiency, and adjusting capital structure. This research contributes to understanding the dynamics of financial performance in the Indonesian insurance industry.
Analisis Strategi Pengelolaan Keuangan Desa Dalam Meningkatkan Kesejahteraan Masyarakat Desa Arya Ganang Prabowo; Dyah Palupiningtyas
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (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.v17i2.1906

Abstract

The objective of this research is to examine the strategies employed in managing village finances to enhance community well-being in Jembrak Village, Semarang Regency. The research methodology involves a descriptive qualitative approach utilizing interviews, observations, and documentation for data collection. Findings reveal that the financial management strategy in Jembrak Village comprises planning, execution, administration, and accountability stages. Key factors impacting the success of village financial management include the proficiency of village officials, community engagement, oversight, and regulatory frameworks. Effective village financial management yields positive outcomes such as elevated per capita income, poverty reduction, enhanced education and healthcare standards, and improved access to essential infrastructure. Recommendations from the study emphasize the necessity of enhancing the competency of village officials, fostering community involvement, reinforcing supervision mechanisms, aligning regulations, and fostering collaboration between local and central governments in village financial management endeavors.
Efektivitas Implementasi Sistem Informasi Manajemen Keuangan Daerah di Kabupaten Semarang Arjun Riyadi; Dyah Palupiningtyas
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (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.v17i2.1907

Abstract

The study investigates the efficacy of implementing the Regional Financial Management Information System (SIMKD) in Semarang Regency. Utilizing a qualitative methodology, findings reveal suboptimal effectiveness in SIMKD implementation. Factors influencing this include human resource competency, information technology infrastructure availability, leadership engagement, and organizational culture. Proposed strategies to enhance SIMKD effectiveness encompass developing human resources, fortifying IT infrastructure, fostering leadership commitment, and nurturing a performance-driven organizational ethos. This research contributes theoretically and practically toward optimizing SIMKD utilization for more efficient, transparent, accountable, and effective regional financial administration.
Determinan Kualitas Laporan Keuangan dengan Moderasi Permenkop UKM 13 Tahun 2015 Intan Milania; Anantawikrama Tungga Atmadja; Edy Sujana
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (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.v17i2.1976

Abstract

The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying out the sampling process, this research used a purposive sampling technique, so that sample data was successfully obtained with a total of 171 cooperatives. The researchers have chosen a data collection technique using the process of distributing questionnaires. The data successfully obtained by the researchers will continue to be processed with the support of the SEM PLS version 4.0 application. The results of this research succeeded in providing proof that understanding accounting and also the use of information technology produces a positive and significant influence on the quality of financial reports, while the HR competency variable does not produce a significant influence on the quality of cooperative financial reports. Keywords: report quality, accounting, technology, competence
Analisis Peran Digitalisasi Marketing Sertifikasi Halal Dan Product Knowledge Bagi Kemajuan Ekonomi Kreatif Rohama Ubainahum; Anzu Elvia Zahara; G.W.I Awal Habibah
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (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.v17i2.2009

Abstract

The purpose of this research is to find out the role of marketing digitalization, halal certification and product knowledge. The results of this study show that, first, the role of marketing digitalization facilitates the business of the creative culinary industry in the city of Jambi, including (1) finding consumers, (2) flexible media in promotion, (3) the choice of digital marketing platforms as needed so that they can divert the budget to programs more effectively and, (4) To increase the sales volume, it can carry out management periodically. Second, the role of halal certification is; (1) ensuring that the products that have been produced are avoided from harmful substances and, (2) a form of increasing halal awareness. The third role of product knowledge for creative culinary industry businesses in Jambi City as an understanding of needs is; (1) maintaining human welfare protecting the wealth spent towards the path of goodness, (2) The role of product knowledge as an understanding of the existence of a reciprocal relationship between entrepreneurs and consumers towards products.
Peran Nilai Etika Memoderasi Faktor-Faktor Pencegahan Kecurangan: Studi Kasus: Pada Grup PT. Asvia Laguna Medis Ananda Dwi Putra; Windhy Puspitasari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (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.v17i2.2037

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kapabilitas terhadap pencegahan kecurangan (fraud prevention), serta peran moderasi nilai etika dalam hubungan tersebut. Menggunakan desain penelitian kausal, data dikumpulkan melalui survei menggunakan kuesioner kepada 311 pimpinan dan karyawan Grup PT. Asvia Laguna Medis. Analisis dilakukan dengan metode kuantitatif untuk mengevaluasi hubungan antar variabel. Hasil penelitian menunjukkan bahwa tekanan, peluang, rasionalisasi, dan kapabilitas memiliki pengaruh positif dan signifikan terhadap pencegahan kecurangan. Selain itu, nilai etika memperkuat pengaruh tekanan terhadap pencegahan kecurangan, namun memperlemah pengaruh peluang, rasionalisasi, dan kapabilitas terhadap pencegahan kecurangan. Kesimpulan dari penelitian ini adalah bahwa faktor-faktor internal seperti tekanan, peluang, rasionalisasi, dan kapabilitas penting dalam mencegah kecurangan, dan nilai etika memainkan peran kritis dalam memoderasi hubungan ini.
Pengaruh green intellectual capital terhadap Kapitalisasi pasar Otty Trisari Trisari; Maria Goreti Kentris Indarti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (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.v17i2.2041

Abstract

The purpose and the research conducted is to the investigate and impact of GIC on the market capitalization of each company mentioned in the Indonesian of Stock Exchanges from 2018 to 2022. GIC includes GHC, GSC, and GRC as independent variables. The research data’s derive to from companies of the annual reports mentioned in the Indonesian Stock Exchanges for the specified period. A targeted on sampling methods was the used, which led to at sample of 25 companies. The results of the simple regression linear tests indicate that GIC has a very significant influence on market capitalization. According to Hypothesis 1 (H1), GHC has a very positive and highly significant influence on market capitalization. Similarly, Hypothesis 2 (H2) suggests that GSC can have a significant positive and the impact to the market capitalization, and Hypothesis 3 (H3) states that GRC has a to positive very impact on market capitalization. In addition, the simple regression linear results also show and that the variables of profitability (ROA) and leverage (DAR) have no impact on market capitalization.
Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Dony Lasuardhi; Jacobus Widiatmoko
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (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.v17i2.2043

Abstract

This research aims to empirically test the effect of sustainability report disclosure on company value with profitability as a moderating variable (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange 2019-2023). The population of this research is all mining companies listed on the Indonesia Stock Exchange for 2019-2023, totaling 63 companies. The sample used in this research was 12 companies. This research uses a purposive sampling technique, namely a sampling technique that provides the opportunity to become a sample member with certain criteria. Then the data collection method is through questionnaires and data analysis using SPSS 25 which includes validity, reliability, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and R2 test. The results of this research show that the Sustainability report variable has a positive effect on the value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H1) is accepted. The Profitability variable has no effect on the Company Value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H2) is rejected. The profitability variable is not able to moderate the relationship between sustainability reports and company value.
Pengaruh Financial Attitudes, Risk Perception, dan Locus of Control Terhadap Invesment Intention Pada Generasi Milenial Lala Lathifah Ariyani; Christina Dwi Astuti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (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.v17i2.2045

Abstract

Penelitian ini berlandaskan pada perubahan perilaku dalam keuangan mengenai investasi, tingginya minat investasi di masyarakat dalam perdagangan bursa efek menjadikan topik yang perlu dibahas dari sudut pandang perilaku. Dimana dalam penelitian ini menggunakan theory of planned behaviour sebagai teori dalam mengembangkan variabel. Sehingga variabel yang peneliti pilih yaitu financial attitude, risk perception, dan locus of control. Penelitian ini bertujuan untuk menganalisis tentang pengaruh financial attitude, risk perception, dan locus of control terhadap investment intention pada generasi milenial. Lokasi penelitian ini dilakukan di Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Dalam penelitian ini melibatkan 100 responden yang tersebar DKI Jakarta. Dalam menganlisis data peneliti menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara simultan financial attitude, risk perception, dan locus of control berpengaruh positif dan signifikan terhadap Investment Intention.

Page 1 of 8 | Total Record : 80

 1   2   3   4   5 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 16 No. 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi Vol. 15 No. 2 (2022): Jurnal Ilmiah Komputer Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi Vol. 14 No. 2 (2021): Jurnal Ilmiah Komputer Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi Vol 14 No 1 (2021): Jurnal Ilmiah Komputer Akuntansi Vol. 14 No. 1 (2021): Jurnal Ilmiah Komputer Akuntansi Vol 13 No 2 (2020): Jurnal Ilmiah Komputer Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi Vol 13 No 1 (2020): Jurnal Ilmiah Komputer Akuntansi Vol 12 No 2 (2019): Jurnal Ilmiah Komputer Akuntansi Vol 12, No 1 (2019) Vol 12 No 1 (2019): Jurnal Ilmiah Komputer Akuntansi Vol 11 No 2 (2018): Jurnal Ilmiah Komputer Akuntansi Vol 11, No 1 (2018) Vol 11 No 1 (2018): Jurnal Ilmiah Komputer Akuntansi Vol 10, No 1 (2017) Vol 9, No 1 (2016) Vol 9, No 1 (2016) Vol 8, No 1 (2015) Vol 8, No 1 (2015) Vol 7, No 2 (2014) Vol 7, No 2 (2014) Vol 6, No 2 (2013) Vol 6, No 2 (2013) Vol 5, No 2 (2012) Vol 4, No 2 (2011) More Issue