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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.
Arjuna Subject : -
Articles 658 Documents
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PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN, INSENTIF PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI (Studi pada Wajib Pajak terdaftar di KPP Pratama Jepara) Malida Salma Arum Ndalu; Djoko Wahyudi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.636

Abstract

This study aims to examine the effect of the e-system of taxation, tax incentives, taxvsanctions, and service quality on individual taxpayer compliance in paying taxes. This research was conducted on individual self-employed taxpayers registered at KPP Pratama Jepara. This research is a quantitative research using primary data sources with distribution via google form link. The population in this study were all takxpayers who are independent workers who are registered at KPP Pratama Jepara. The data analysis technique used multiple linear regression analysis wich was processed in the SPSS version 24 program. The result showed that the e-system of taxation, tax incentives, tax sanctions, and service quality had a significant positive effect on taxpayer compliance.
Faktor – Faktor yang mempengaruhi Ketepatan Waktu Pelaporan Keuangan (Studi Perusahaan Manufaktur di Bursa Efek Indonesia Tahun Periode 2017-2019) Ponco Adi Prakoso; Djoko Wahyudi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.637

Abstract

This study examines the effect of profitability, liquidity, leverage, reputation auditor, firmosize and auditoroopinion on the Timeliness of financial reporting in manufacturing companies listed in BEI period of 2017-2019. Population in this researchais all companies listed on the Indonesia Stock Exchange from 2017 to 2019. Sampel of selection using purposive sampling method and totallyoobtained a 324 sample.
Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) Meli Ana; Jaeni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.641

Abstract

This study aims to examine how much influence on students to follow the accounting profession education. The population of this study were students majoring in accounting from state universities and private universities in the city of Semarang. The sample of this study amounted to 100 respondents from university students UNES, UNDIP, UNISBANK, USM, UNIMUS, STIE BPD JATENG, UDINUS, UPGRIS. The independent variables in this study are quality motivation, career motivation, economic motivation, and social motivation. While the dependent variable is student interest in participating in PPAk. The data was collected by using a questionnaire, and the data was analyzed using the multiple linear regression method. The results show that quality motivation of 0.320 has an effect on student interest in PPAk, career motivation of -0.118 has no effect on student interest in PPAk, economic motivation of -0.096 has no effect on asking students to take PPAk, social motivation of -0.141 has no effect on asking students to take part PPAk. The conclusion shows that motivation has no effect on student interest in taking the Accounting Profession Education (PPAk) by 3.098%. Based on these findings, it is suggested to the PPAk organizing body to always develop the PPAk curriculum. Keywords: Motivation career, motivation economic, motivation social, motivation quality, on student interest in participating in PPAk.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR) PUJI NIA LESTARI; djoko wahyudi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.642

Abstract

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of independent commissioners, audit committees, and institutional investors. The sample of this research is state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2019 so that in this study 66 data were used. Descriptive statistical test and multiple regression test with SPSS 26 were used to analyze the data. This study shows that the independent commissioner variable has no effect on the effective tax rate, the audit committee has a significant negative effect on the effective tax rate, institutional investors have no effect on the effective tax rate. On the other hand, size, leverage, profitability have no effect on the effective tax rate, and the ratio of capital intensity has a positive effect on the effective tax rate.
This Determinan Niat Wajib Pajak Perspektif Theory of Planned Behavior Monika Bela Mahendra; Rachmawati Meita Oktaviani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.644

Abstract

This study analyzes the effect of the variables contained in the Theory of Planned Behavior, namely attitudes, subjective norms, perceived behavioral control on taxpayers' intentions. The sample in this study were taxpayers registered with MSMEs in Semarang Regency. The number of samples is 125 taxpayers. The sampling technique used was the solvin formula. The data analysis technique used is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing indicate that attitudes have a direct effect on taxpayer intentions, while subjective norms and perceived behavioral control do not directly affect taxpayer intentions.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Sekar Arum Mitha Saraswati; Ida Nurhayati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.648

Abstract

This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth. The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normality Test, Classical Assumption Testing, Multiple Linear Analysis Test, F Test, Coefficient of Determination Test, Hypothesis Testing, and Moderated Regression Analysis (MRA). The result of this study indicate that liquidity and leveragehave no significance effect on profit growth, but profitability and activity indicate a positive and significant on profit growth. Meanwhile, firm size only strengthens the effect of liquidity on profit growth.
Faktor-faktor yang Mempengaruhi Effective Tax Rate Anna Nabhilla Husni; Joko Wahyudi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.649

Abstract

This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, and independent commisioner on the effective tax rate. The population of this study were 42 mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period, after using purposive sampling, 92 data observed were sampled. The data analysis method used is descriptive statistics, clasical assumptions, and multiple linear regression analysis processed with SPSS program. The results of this study are company size, leverage, profitability, and independent commisioner have a negative insignificant effect on Effective Tax Rate; and the Capital Intensity Ratio has a positive insignificant effect on the Effective Tax Rate.
The Effect Of Company Size On Capital Structure In Tourism, Restaurant, And Hotel Companies Listed On The Indonesia Stock Exchange In 2019-2020 Iwan Budiherwanto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.653

Abstract

This research on profitability aims to examine the effect of firm size on capital structure. The population in this research are tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 31 companies was obtained. The statistical test tool uses multiple regression analysis. Capital ctructure in this research was measured using Debt to Equity Ratio, while firm size was measured using total assets. The results show that firm size has negative and insignificant effect on capital structure. The size of the company has no effect on management decisions to manage capital structure, whether management will use accounts payable or use its own capital. The bigger the company, the management will decide to manage using their own capital. There is a possibility that the larger the size of the tourism, restaurant, and hotel companies, management will tend to use capital originating from within the company, especially to reduce risk. This is exacerbated by the COVID-19 pandemic which has caused a sluggish tourism worldwide. Investors may withdraw their money in tourism and divert their funds to other fields that are considered more profitable.
Studi Deskriptif Internet Financial Reporting dan Enterprise Risk Management Perusahaan Gustita Arnawati Putri
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 13 No 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.654

Abstract

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.
Intensi Mahasiswa Dalam Berwirausaha R. Agrosamdhyo
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 13 No 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.655

Abstract

The mindset as a Job Seeker and not as a Job Creature after completing college is a problem that must be solved by all parties, both the government, educational institutions, the business world, and the community. One of them is planning a business as an individual business career choice in the future after graduating from college. This study aims to map the intentions of students majoring in Islamic Economics at STAI Denpasar in entrepreneurship so that its development can be accepted in society. The population in this study were STAI Denpasar students. The research was conducted using qualitative techniques, with the purposive sampling method as a sampling method. The results of the research are STAI Denpasar students have negative intentions in starting a business. Negative means that there are still many students who think that it is very difficult to open their own business. To become successful entrepreneurs, intentions must also be supported by concrete actions, the real actions they take are sure to start a business, learn from entrepreneurs who have been successful and dare to start a business with existing limitations.

Page 17 of 66 | Total Record : 658

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