Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
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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<![CDATA[Pengaruh Budaya Organisasi dan Pengembangan Manajemen Sumber Daya Manusia pada Kantor Hukum Dedi Muliadi, S.H. & Rekan di Masa Pademi Covid-19 ]]>
<![CDATA[Dedi Muliadi]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i2.947
<![CDATA[All companies that have a business must always have competition, therefore every company must hold training and development for new and old employees. Because to make a company superior, sophisticated technology will not be enough because it will be useless if the technology is sophisticated but users or employees are not competent enough to use the technology. But the current situation is very different, because the virus is rampant in the world, not only in Indonesia, 200 other countries are also infected with the virus, this will certainly greatly affect the work system, teaching system and other systems. Company training and development are disrupted and methods must change with the aim of adapting training and development in a pandemic situation like this. The method used in this study uses qualitative methods and uses a literature review approach. Meanwhile, the target audience is companies that have started using new methods in training and development. By holding research like this, it is hoped that it can become an example for other companies in changing their training methods and development during a pandemic like today]]>
<![CDATA[PENGARUH MASA KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR SAMSAT PEMBANTU PETTARANI UPTD WILAYAH MAKASSAR ]]>
<![CDATA[MUHAMMAD IRWAN NUR HAMIDDIN]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 12 No 1 (2019): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v12i1.949
<![CDATA[Hasil penelitian menunjukkan bahwa lingkungan kerja memiliki dampak positif terhadap kinerja pegawai. Lingkungan kerja yang nyaman menyebabkan tingkat konsentrasi pegawai dalam bekerja meningkat, dan kondisi tersebut menyebabkan tingkat produktivitas kerja karyawan meningkat. Hal ini menunjukkan sistem lingkungan kerja yang baik mampu menjamin kinerja pegawai yang pada akhirnya memungkinkan perusahaan memperoleh sikap dan perilaku yang positif akan bekerja dengan produktif bagi kepentingan perusahaan sehingga juga akan berdampak baik dan dapat memberikan keuntungan bagi perusahaan. Variabel yang dominan berpengaruh terhadap kinerja pegawai adalah variabel lingkungan kerja. Hasil penelitian ini menunjukkan bahwa dalam meningkatkan kinerja pegawai hal yang paling diutamakan adalah dengan memperhatikan lingkungan kerja pegawai. Lingkungan kerja yang baik lingkungan fisik maupun non fisik memberikan dukungan terhadap peningkatan prestasi kerja karyawan.]]>
<![CDATA[PENGARUH MOTIVASI BERPRESTASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAERAH PROVINSI SULAWESI SELATAN ]]>
<![CDATA[MUHAMMAD IRWAN NUR HAMIDDIN]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 13 No 1 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i1.950
<![CDATA[Motivasi Berprestasi dan Disiplin Kerja berpengaruh positif dan signifikan secara simultan terhadap Kinerja Pegawai pada Badan Kepegawaian Daerah Provinsi Sulawesi Selatan, maka dinyatakan hipotesis ketiga diterima. Hal ini berarti apabila Motivasi Berprestasi meningkat yang ditinjau dari indikator “Kebutuhan fisik” dan apabila Disiplin Kerja meningkat yang ditinjau dari indikator “Disiplin waktu” maka dapat meningkatkan Kinerja Pegawai yang ditinjau dari indikator “Kuantitas” dengan dampak yang besar begitu pula sebaliknya.]]>
<![CDATA[CAR, NPF, FDR, dan BOPO Terhadap Profitabilitas Bank Umum Syariah ]]>
<![CDATA[Ellina Monica Septiani]]>;
<![CDATA[Listyorini Wahyu Widati]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.809
<![CDATA[This research aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Finance (NPF), Financing to Deposit Ratio (FDR) and Operating Cost of Operating Income (BOPO) on the Profitability of Islamic Commercial Banks in Indonesia. Sampling in this study used a purposive sampling method with data collection techniques, documentation studies and library research. The number of samples used as many as 12 Islamic Commercial Banks in Indonesia. The data obtained were analyzed using multiple linear regression analysis using Eviews 10 software and Microsoft Excel 365. The results of this research indicate that the CAR has an insignificant positive effect on Profitability, NPF has a significant negative effect on Profitability, FDR has an insignificant negative effect on Profitability, and (BOPO) has a significant negative effect on profitability.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan ]]>
<![CDATA[Nyoman Trisna Parwata]]>;
<![CDATA[I Wayan Gde Wahyu Purna Anggara]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.1134
<![CDATA[This study aims to determine the effect of corporate social responsibility disclosure and good corporate governance on company value. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The method of determining the sample using non-probability sampling method with purposive sampling technique and obtained 170 observations. The data collection method uses non-participant observation. The data analysis technique used is Partial Least Squares-Structural Equation Model. The results of the study show that corporate social responsibility disclosure has no significant effect on company value and good corporate governance has a significant positive effect on company value which means that the higher the corporate social responsibility disclosure will not affect the stock value and with the implementation of good corporate governance, the higher of company value is reflected in the stock price as well. The implications of this research show the application of signal theory, stakeholder theory, and agency theory as well as providing benefits to parties who need it, especially companies and stakeholders related to companies in expressing corporate social responsibility disclosure and improving good corporate governance which can increase company value.]]>
<![CDATA[Pengaruh Pengetahuan Perpajakan, Pemahaman Program Pelayanan Samsat, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kantor SAMSAT Denpasar) ]]>
<![CDATA[Ni Made Putri Udiyani]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.1146
<![CDATA[Taxpayer compliance is the condition of a person carrying out his responsibilities as a citizen in an obedient manner that is in line with the laws of the Republic of Indonesia. Motor Vehicle Taxpayer Compliance is a tax responsibility carried out by Taxpayers who have ownership of their motorized vehicles. This study aims to determine the effect of tax knowledge, understanding of the SAMSAT service program, and awareness of taxpayers on motor vehicle tax compliance at the Denpasar SAMSAT Office. This research was conducted at the Denpasar SAMSAT Office. The method of determining the sample in this research is non-probability sampling with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results showed that knowledge of taxation, understanding of the SAMSAT service program, awareness of taxpayers had a positive effect on taxpayer compliance with motorized vehicles which indicated that the higher knowledge of taxation, understanding of the use of the SAMSAT program, and awareness possessed by taxpayers, this indicated high compliance. owned by the taxpayer. The implication of this research is to prove the application of the theory of panned behavior and technology acceptance model, as well as provide benefits for parties who have interests related to increasing motor vehicle tax compliance.]]>
<![CDATA[IMPLEMENTASI VARIABLE COSTING METHOD PADA SISTEM INFORMASI AKUNTANSI PENENTUAN HPP PADA UMKM KERIPIK TEMPE DESA LEBO ]]>
<![CDATA[Munifah]]>;
<![CDATA[Ahmad Ashifuddin Aqham]]>;
<![CDATA[Eko Siswanto]]>;
<![CDATA[Indah Dwi Astutik]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v16i1.900
<![CDATA[Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.]]>
<![CDATA[Pengaruh Likuiditas, Profitabilitas dan Leverage Terhadap Return Saham Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 ]]>
<![CDATA[fitri veronika]]>;
<![CDATA[Batara Daniel Bagana]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v16i1.989
<![CDATA[This study aims to examine the effect of liquidity, profitability and leverage on stock returns. This research was conducted using secondary data. The population in this study are manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange (IDX) for 2018-2020. Sampling using purposive sampling. Data analysis technique using Multiple Linear Regression Analysis. The results of the study show that Liquidity (CR) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector that are listed on the IDX in 2018-2020. Profitability (ROA) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector listed on the IDX in 2018-2020. Leverage (DER) has a negative effect on stock returns.]]>
<![CDATA[Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Pariwisata Pada Masa Pandemi Covid-19 ]]>
<![CDATA[Rizki Ariq Athullah]]>;
<![CDATA[Marcelia Susan]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v16i1.1032
<![CDATA[This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equity). The data used in this study is secondary data from Indonesia Stock Exchange in the form of the 2018-2020 Annual Report. 2018 and 2019 financial reports for the situation before the COVID-19 pandemic and 2020 and 2021 annual reports for the situation during the COVID-19 pandemic. According to this study's findings, there are notable differences in the debt-to-equity, debt-to-asset, return-on-asset, return-to-equity, and total asset turnover before and after the COVID-19 pandemic. Meanwhile, the quick ratio and debt-to-equity ratio are not significantly different]]>
<![CDATA[Pengaruh Non Performing Loan, Loan to Deposit Ratio, Dan Biaya Operasional Dan Pendapatan Operasional Terhadap Profitabilitas Bank Pembangunan Daerah ]]>
<![CDATA[Nurfani Azimawati Nurfani Azimawati]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v16i1.1034
<![CDATA[The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK) website www.ojk.id for 2019 – 2021. Sampling used the Purposive Sampling method, with a total sample of 26 BPDs and only 24 BPDs that met the following criteria: research sample. Sample data were obtained using Microsoft Excel and SPSS. The analytical method used in this research is multiple linear regression analysis method. The results of the study show that in 2019 – 2021, the NPL ratio has no effect on ROA, LDR has a positive effect on ROA, and BOPO has a negative effect on ROA.]]>
