cover
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
ISSN : 1979116X     EISSN : 26216248     DOI : https://doi.org/10.51903/kompak.v14i1
Core Subject : 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 49 Documents
Search results for , issue "Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)" : 49 Documents clear
Perancangan sistem informasi akuntansi Penerimaan kas berbasis website Maria Ulpah, Siti; Purnamasari, Marlia
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): 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.v18i1.2125

Abstract

Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for Am Collection Store to record all cash receipts from sales without the need for manual bookkeeping. The system design tools used include UML, such as Use Case Diagram, and Class Diagram. The result of this research is the design of a web-based accounting information system for cash receipts, which simplifies cash management to be more effective and efficient. Additionally, it produces detailed reports on matters related to the cash receipt processes from transactions conducted by both customers and sellers.
The Effect of Performance Allowance on Employee Performance through Work Engagement as an Intervening Variable at the Banjarmasin State Polytechnic Verry Freddy; Trisylvana Azwari; Suyatno Suyatno; Novi Shintia
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/hnc7ba93

Abstract

This study aims to identify and evaluate employee performance (Y) as the dependent variable and performance allowance (X) as the independent variable at the Banjarmasin State Polytechnic. Employee performance is influenced by work engagement (Z) as an intervening variable. The research employs a quantitative approach, with a sample of 94 employees from Poliban, selected through random sampling. The sample size was determined using Slovin's formula. A Likert scale, ranging from 1 to 5, was used to measure the variables in this study. Path analysis and multiple linear regression were applied to examine the relationships between variables X, Z, and Y. Data were processed using SPSS 25. The study findings reveal four key results: (1) work engagement has a positive and significant direct effect on employee performance; (2) performance allowance has a positive and significant direct effect on work engagement; (3) work engagement positively and significantly mediates the relationship between performance allowance and employee performance; (4) work engagement plays a key role in enhancing employee performance through its mediating effect.
Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara Agnes Fanny Laurent; Agus Munandar
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/z0gt7b14

Abstract

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.
Analisis Harga, Promosi, dan Kualitas Pelayanan Terhadap Keputusan Pembelian pada Eccindo Agustin, Adetya Dwi; Supardi, Supardi; Febriansah, Rizky Eka
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/pqepwq71

Abstract

This study aims to determine the effect of price, promotion and service quality on purchasing decisions at the Eccindo cooperative. This study is a causal study using quantitative methods. The sampling technique used was accidental sampling with a total of 96 respondents who had purchased at the Eccindo cooperative. The data collection technique was by distributing questionnaires. The data analysis technique used Partial Least Square (PLS) using the Smart-PLS Version 3.0 program. The results of this study indicate that. (1) price affects purchasing decisions. (2) promotion affects purchasing decisions. (3) service quality affects purchasing decision.
Pertumbuhan Laba Dalam Ukuran Rasio Keuangan Nisa Indri Yani; Ashari Sofyaun; Matyani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/qq51g237

Abstract

The purpose of the study is to determine the position of financial ratios in forming profit growth in chemical sub-sector companies during 2019-2023 listed on the Indonesia Stock Exchange. This research approach uses secondary data types in the form of financial and annual reports. The findings of the partial research results Current Ratio and Total Assets Turnover does not affect profit growth, on the other hand the Debt To Equity Ratio and Net Profit Margin successfully influenced profit growth positively.
Kinerja Keuangan Industri Sepak Bola dalam Perspektif Likuditas dan Solvabilitas Muhammad Alrezqi Ananda; Ashari Sofyaun; Matyani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/2x1srh27

Abstract

The purpose of this study is to determine the effect of Liquidity and Solvabilty on financial performance in the professional football industry. In this study, the number of samples was 11 football industries. The method used in this study is multiple regression analysis with secondary data taken from the financial reports of the football industry for the period 2020 to 2023. The results of the study indicate that partially the Current Ratio and Quick ratio variables have no effect. Debt to Asset Ratio and Debt to Equity Ratio are proven to have a statistically significant effect on Financial Performance with a negative relationship direction.
Driving MSME Success: Unveiling the Impact of Digital Literacy, Financial Literacy, Innovation, and Human Capital Petra, Dany Nofrizal; Innayah, Maulida Nurul; Purwidianti, Wida; Utami, Restu Frida
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/mcrbvy35

Abstract

This study aimed to examine the effect of digital literacy, financial literacy, innovation, and human capital on MSME performance. This study used Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The population in this study consisted of MSMEs located in Banyumas Regency. Moreover, the sampling technique used in this study was convenience sampling, with the criteria that MSMEs were in Banyumas Regency and have been operating for at least 3 years, which resulted in 161 respondents. This study showed that digital literacy, innovation, and human capital have a positive and significant effect on MSME performance. In line with Resource-Based Theory (RBT), resources within organizations such as digital literacy, innovation, and human capital play an important role in facing competition to improve MSME performance. In addition, this study shows that financial literacy has not effect on MSME performance.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Asset, dan Earnings Per Share Terhadap Harga Saham Alisya Putri Wardhani; Ashari Sofyaun; Matyani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/djwqsm28

Abstract

The purpose of this study is to determine the effect of Current Ratio, Debt to Equity Ratio, Return On Asset, dan Earnings Per Share both simultaneously and partially on stock prices. The total of population in this study were 15 companies and the research sample was 13 financing service companies registered on the IDX, taken using criteria determined by the author. The analytical method used is multiple linear regression.
Pengaruh Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Harga Saham Perusahaan Subsektor Food and Beverage Ismah Fahrizah; Ashari Sofyaun; Matyani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/35gjv717

Abstract

This study aims to test the influence of liquidity as measured by the Current Ratio and Solvency as measured by Debt to Equity Ratio and Profitability with Return On Equity proxy on Stock Price. The data used is secondary data from the Annual Report. The sample used in this study was 15 companies in the Food and Beverage subsector. listed on the Indonesia Stock Exchange that meets the requirements for use in research with a period of 20 20 to 2023 ( 4 years), so that the data observed is 60. This study uses a quantitative method with SPSS analysis tools . The findings of this study indicate that Liquidity has a positive effect on stock prices. Solvability and profitability partially do not affect stock prices.
Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM Roechyati Yulianti; Sartika Wulandari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/daj5d559

Abstract

With a very large number of business actors, through taxes, SMEs play a significant role in increasing state revenue, ironically the tax contribution from SMEs to national tax revenue is still relatively low. This study was conducted to measure how far tax knowledge, tax rates, tax sanctions, and the ease of implementing e-filing, affect the behaviour of SME tax obligations in fulfilling their tax responsibilities. This research adopts a quantitative approach and uses the theory of planned behaviour to explain the phenomenon under study. The research sample consists of 109 randomly selected SME respondents, where the sample size is determined based on statistical calculations using the Slovin formula. By conducting multiple linear regression analysis to evaluate the interrelationship of various variables, using SPSS version 25. According to the findings, respondents' sufficient understanding of tax provisions, the application of sanctions, and the use of e-filing significantly contributed to the increase in compliance, while the tax rate variable did not show a significant relationship.

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