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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.
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Articles 80 Documents
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Search results for , issue "Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)" : 80 Documents clear
Pengaruh Biaya Operasional Terhadap Laba Bersih UMKM Kopikir Coffee di Kota Malang Nina Imroatul Chasanah
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.v17i2.2142

Abstract

This study aims to identify whether there is an impact of operational costs on the net profit of Kopikir Coffee shops. This research is included in the category of quantitative research. The research was carried out at the Kopikir Coffee shop on Sudimoro Street, Lowokwaru District, Malang, East Java. The population of this study is all monthly financial statements of Kopikir Coffee. The number of research samples is 48 data, with data criteria that present complete monthly financial statements for the 2019-2023 period. The data used in this study comes from secondary sources in the form of monthly financial statements owned by Kopikir Coffee. The data collection mechanism applied in this analysis involves literature study, observation, and documentation. The data analysis method applied in this study is a simple linear regression model. Based on the results of the hypothesis test, operational costs have an influence and a negative relationship on net profit. The operational costs carried out in Kopikir Coffee store activities are high so that the achievement of profits will decrease. So the result of this research is that operational costs have an effect and are significant on the net profit of the Kopikir Coffee shop. Keywords: Operational Costs, Net Profit
Capital Structure: between Liquidity, Company Size, and Profitability Zidane Imawan; Tumirin
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.v17i2.2145

Abstract

The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as hypotheses using multiple linear regression methods using SPSS 25.0. The total study sample was 110 samples. Personally shows that the scale has a good effect on the fund structure. LiquidityProfitability is bad for the structure of funds. Then, together with the independent variables, they have a significant effect on the structure of the funds.
Pengaruh Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Property Dan Real Estate Nayla Rahmi Fitriyah; Syaiful
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.v17i2.2146

Abstract

The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0. The total learning sample is worth 100. Based on the learning, It is observed that all independent variables have a significant effect on the dependent variable which has been verified on the BEI since2022-2023. However, partially the liquidity variable affects financial performance, while the leverage variable and company size have no partial effect on financial performance.
Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan Shafira Choirun Nissa; Suwarno
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.v17i2.2151

Abstract

This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity moderation on the relationship between ESG performance. This study reveals that gender diversity has a significant moderating influence on the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial risk.
Analisis Pengelolaan Keuangan Pada Kinerja UMKM Tempe Syah, Ardi Firman; Satato, Yuniarto Rahmad
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.

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