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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 Karakteristik Komite Audit, Profitabilitas, Tingkat Utang Terhadap Penghidaran Pajak Arfi Anjani Khusna; Agus Sihono
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.v17i2.2055

Abstract

Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total anggota komite, independensi diukur dengan proporsi anggota indpenden terhadap keseluruhan anggota komite dan ahli keuangan diukur dengan proporsi anggota ahli keuangan terhadap keseluruhan anggota komite, profitabilitas menggunakan ROA, dan tingkat hutang menggunakan DAR. Penghindaran pajak sebagai variabel dependen menggunakan ETR. Populasi bersumber dari 37 perusahaan selama 5 tahun, sesuai dengan kriteria sampel didapat 13 perusahaan sehingga memperoleh 65 sampel untuk diuji. Regresi linier berganda digunakan untuk menganalisis data pada studi. Studi ini menujukkan ukuran komite audit dan ahli keuangan komite audit memengaruhi positif terkait penghindaran pajak. Tingkat utang memengaruhi negatif terkait penghindaran pajak. Sementara, independensi komite audit dan profitabilitas tidak berpengaruh dengan penghindaran pajak. Studi ini diharapkan membantu manajemen dalam pengambilan keputusan terkait penghindaran pajak dan menyusun kebijakan perusahaan. Pemegang saham perlu mengevaluasi karakteristik komite audit, sementara regulator harus meninjau dan menyesuaikan kebijakan perpajakan untuk mengatasi penghindaran pajak.
Digital Transformation of BPRACo by Designing IT Governance with COBIT 2019 SME Focus Area M. Agung Rizaldi; Rahmat Mulyana; Luthfi Ramadani
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.v17i2.2072

Abstract

Digital transformation (DT) is a necessity for incumbent companies today, including MSMEs, to be able to continue to compete in the era of technological disruption and accelerated by the COVID-19 pandemic. This research aims to design IT governance (ITG) for BPRACo MSMEs using the COBIT 2019 SME focus area framework. The research method used is design science research (DSR) which creates artifacts in the form of ITG solution development methods and systems. The research results revealed that the highest GMO priorities selected were APO10 Managed Vendors, MEA03 Managed Compliance with External Requirements, and APO12 Managed Risk. From the analysis of the selected GMOs, there are gaps and recommendations for improvement in the seven components which are then mapped into three aspects, namely people, process and technology aspects. The results of the research analysis show that the ambidextrous IT governance approach has succeeded in increasing the level of capability in several main components of BPRACo MSMEs in adopting DT. The right ITG strategy can help BPRACo MSMEs operating in the banking industry achieve a successful DT journey.
Marketing Mix Dan Brand Image Terhadap Keputusan Pembelian Kain Tenun Sebagai Upaya Mempertahankan Eksistensi Produk Lokal Ovriyadin; Sri Ernawati
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.v17i2.2074

Abstract

This research aims to determine and analyze the influence of marketing mix and brand image as a marketing strategy. Before marketing activities occur, it is important for business actors, in this case weaving SMEs in Bima City, to know buyer behavior first to know what strategies will be implemented to market woven products. Determining a marketing strategy through a marketing mix that is right on target and increasing the brand image of woven products can increase consumer purchasing decisions as well as an effort to maintain the existence of local products in Bima City. The type of research in this research is quantitative. The method used in this research is an explanatory survey approach, namely through collecting data from respondents. The research instrument used was a questionnaire with a Likert scale containing a list of questions for respondents to answer. The sample in this study amounted to 200 people. Then, to test the research, it was carried out with the help of Smart Partial Least Square (SmartPLS) Software. The research results marketing mix and brand image have a significant influence on the decision to purchase woven fabric as an effort to maintain the existence of local products in Bima City
Pengaruh Kompetensi Lulusan Berbasis Entrepreneurship Terhadap Kepuasan Pengguna Dan Daya Saing Alumni Sekolah Tinggi Ilmu Ekonomi Bima Juwani; Muthiah, Hanifah
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.v17i2.2087

Abstract

. The aim of this research is to determine the direct relationship between entrepreneur-based competencies on user satisfaction and alumni competitiveness. This research uses a quantitative approach method by distributing questionnaires. The population in this research is all organizations/agencies using STIE Bima alumni whose numbers are unknown. The sampling technique used was purposive sampling, namely 50 organizations/agencies that employ alumni, both private and government. The data analysis tool uses Smart PLS. The results of this research provide information that Interpreneur-Based Graduate Competencies have a direct influence on User Satisfaction and Competitiveness of Bima College of Economics Alumni
Pengaruh Emotional Intelligence, Pola Komunikasi, Dan Kepemimpinan Transformasional Terhadap Kinerja Pegawai Sugeng Widakdo; Mawar Hidayanti
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.v17i2.2089

Abstract

Performance is the employee's ability to complete work during the activity period according to the standards determined by the organization. Employee performance will be effective and efficient if interactions with co-workers and superiors are open, that is, giving freedom to express thoughts and ideas as a form of feeling supported by superiors who are always able to encourage and pay attention to seeing work challenges into opportunities. This research aims to determine the influence of emotional intelligence, communication patterns and transformational leadership on the performance of Bima Housing and Settlement service employees. The population in this study were 63 employees at the Bima Housing and Settlement Department, especially the Bima City Housing, Settlement and Land Department, with a sampling technique using purposive sampling, namely 38 civil servant employees as respondents.Data collection techniques using questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 27. The results of this study partially show that the emotional intelligence variable has a negative and insignificant effect on employee performance, the communication pattern variable has an insignificant effect on employee performance, and the transformational leadership variable has a positive and significant effect on performance. employee. Simultaneously, the variables emotional intelligence, communication patterns and transformational leadership have a positive and significant effect on employee performance Emotional Inteligence, Communication Patterns, Transformasi Leadership, Performance
Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia Oktaviani, Rachmawati Meita; Wulandari, Sartika
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.v17i2.2091

Abstract

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing
Aplikasi Akuntansi Pengolahan Transaksi Pendapatan Dan Belanja Daerah Berbasis Web Eni Endaryati; Vivi Kumalasari Subroto; Sukemi Kamto Sudibyo
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.v17i2.2095

Abstract

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.
Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Perbankan Pada Bank Umum Yang Terdaftar Di BEI Periode 2018-2022 Arianti Exi Cahyawati, Fernia; Nurhayati, Ida
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.v17i2.2097

Abstract

The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the SPSS application. Multiple linear regression analysis was used to conduct this analysis. The results of the study showed that the Non-Performing Loan (NPL) Third Party Funds (TPF) variable with credit distribution did not have a significant positive impact. The Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) variables had a significant negative impact on credit distribution, while the Loan To Deposit Ratio (LDR) variable had a significant positive impact.
Fenomena Pinjaman Online di Masyarakat: Studi Empiris di Kalangan Santri Mahasiswa Muhammad Afifudin; M. Fuad Hadziq; Rini Febrianti; Muhamad Komarudin
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.v17i2.2098

Abstract

Islamic boarding schools are educational institutions that are free from credit or financing practices. Islamic boarding schools are free from online loans, currently many santri are trapped in online loans. The purpose of this study is to analyze in depth the santri who have online loans, the reasons for making online loans, and how to pay off these loans. This research uses a descriptive qualitative approach based on the phenomenon with the aim of obtaining sample data results in the field. Comprehensive surveys and interviews were conducted with santri who have online loans at boarding schools. The sample consisted of 40 santri and, we conducted the data collection using a semi-structured questionnaire. The results of this study show that most santri can obtain online loans and each santri uses online loans for consumptive needs and not for productive needs, thus having a negative effect on the educational process at boarding school.
Penerapan Sistem Informasi Akuntansi Dalam Peningkatan Efisiensi Pada Pelayanan Rawat Inap Di UPTD Puskesmas Hiliweto Gido Engel Natalia, Tree; Marliyah
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.v17i2.2119

Abstract

Every information related to accounting is handled by the Accounting Information System. (AIS). The purpose of this study was to assess whether the accounting information system at the UPTD Hiliweto Gido Health Center has been implemented successfully and efficiently, and to examine the function of the system in inpatient services. The research methodology of this study uses an exploratory qualitative approach, specifically by using the Google Scholar internet database to obtain secondary data from national papers and conducting focused interviews. The results of this study are that the installation of the accounting information system at the Hiliweto Gido Health Center has been successful based on research findings. This study examines how a more integrated and real-time accounting information system can improve the efficiency of inpatient services at the Health Center, especially in resource management and financing.

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