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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658 Documents
<![CDATA[Persepsi Wajib Pajak Terhadap Etika Penggelapan Pajak ]]>
<![CDATA[Resza Dian Handayani]]>;
<![CDATA[Rachmawati Meita Oktaviani]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i2.289
<![CDATA[This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechnique iused iis imultiple ilinear iregression. iThe iresult iof ithe iresearch ishows ithat isignificant iat ilevel i0,05. iThe iresults iof ithis istudy iindicate ithat ithere iis ino isignificant iinfluence ion ithe iprobability iof ifraud idetection ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia isignificant ieffect iof ithe idiscrimination ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia inegative iand isignificant iinfluence ion ithe itax iservice ivariable ion ithe ivariable. itaxpayers' iperceptions iof itax ievasion iethics. i Keywords: iTax ievasion, iDicrimination]]>
<![CDATA[SISTEM INFORMASI PENJUALAN BARANG BERBASIS WEB PADA TOKO SINAR HARAPAN MAKASSAR ]]>
<![CDATA[Mashud Mashud]]>;
<![CDATA[Askar]]>;
<![CDATA[Herman]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i2.290
<![CDATA[Sinar Harapan store which is engaged in construction materials has regular customers who are outside the area, so a sales information system is needed to help customers buy and receive product information from the store. This web-based information system can help shop customers shop online without having to visit the store in person. The purpose of this research is to design and implement a web-based merchandise sales system at the Sinar Harapan Makassar store. Data obtained through field research, library research and interviews. The system design uses PHP as a programming language and MySQL as the database storage. The information system for selling goods is based on the Sinar Harapan Makassar Store based on the results of the implementation test with the user acceptance test getting an average weight of 36 with a percentage of 90% so this application is very suitable for use]]>
<![CDATA[Aplikasi Akuntansi Penentuan Sewa Alat Berat PT. Mitra Mandiri Transindo Menggunakan Metode Activity Based Costing Berbasis Web ]]>
<![CDATA[sukemi Kamto Sudibyo]]>;
<![CDATA[Ahmad Ashifuddin Aqham]]>;
<![CDATA[Aliveia Orenzia]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i2.291
<![CDATA[At PT. Mitra Mandiri Transindo, in the process of recording the determination of heavy equipment leasing, is still done manually using note documents which can cause errors in the heavy equipment rental determination transaction. This has resulted in problems in making reports which can take longer. Accounting application for determining heavy equipment leases at PT. Mitra Mandiri Transindo uses the activity based costing method to make it easier for PT. Mitra Mandiri Trasindo in the data management process of determining the total heavy equipment rental and creating reports that are faster, more precise and accurate on a web-based basis. With the implementation of accounting applications for determining heavy equipment leases at PT. Mitra Mandiri Transindo using the web-based Activity Based Costing method also has the following benefits: (1) It can be seen what lease transactions and costs are needed quickly, precisely and accurately. (2) Producing appropriate reports that can be used as a basis for making decisions by the Director of PT. Mitra Mandiri Transindo.]]>
<![CDATA[Material Requipment Planning Untuk Penentuan Harga Pokok Produksi Pada PT Philnesia International ]]>
<![CDATA[M Munifah]]>;
<![CDATA[Eko Siswanto]]>;
<![CDATA[Novi Sri Setiyawati]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i2.292
<![CDATA[PT Philnesia International is a limited liability company engaged in the business of manufacturing furniture products. At PT Philnesia International, if an order is received by the company, then the company makes products in accordance with existing orders. Control and planning of raw materials are very important in the production process so that the production process can run smoothly, on time and can reduce delays in delivery. PT Philnesia International wants to create a computerized Production Accounting Information System. In addition to making it more effective, accurate and efficient, the owner wants to make it easier for his employees to perform more advanced and modern and makes it easier to view reports every day. The results that will be obtained from the design of this system is an information system that can make it easier for companies to determine raw material requirements, the production process and view the required reports.]]>
<![CDATA[Sistem Informasi Akuntansi Bank Sekolah Menggunakan Metode Cash Basis ]]>
<![CDATA[Tantik Sumarlin]]>;
<![CDATA[Nining Fitriani]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i2.293
<![CDATA[Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.]]>
<![CDATA[Perancangan Sistem Informasi Akuntansi Aset Tetap Dengan Metode Garis Lurus Sebagai Perhitungan Penyusutan Aset Tetap ]]>
<![CDATA[Eni Endaryati]]>;
<![CDATA[Vivi Kumalasari Subroto]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i2.294
<![CDATA[Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.]]>
<![CDATA[STRATEGI PEMASARAN DALAM MENINGKATKAN VOLUME PENJUALAN PADA UMKM TAKOTO JOMBANG ]]>
<![CDATA[Adena Khumairoh]]>;
<![CDATA[Novita Nur Fitria Dewi]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i2.295
<![CDATA[Competition in the business world is increasingly diverse, encouraging companies to compete in competing markets and consumers. This is what happened to the Takoto UMKM. This study aims to determine the marketing strategies used by UMKM Takoto to increase sales. This type of research is conducted using descriptive qualitative methods in the form of case studies on the Takoto UMKM business. This study aims: (1) to study the marketing strategy (marketing mix) of products at UMKM Takoto. (2) provide alternative marketing suggestions for UMKM Takoto products. The conclusions of this study are: (1) the product is considered good by consumers and already has 5 elements of product strategy such as product attributes, brand, packaging, and labels, but the product does not last long because it uses ingredients that do not contain preservatives; (2) the pricing strategy is oriented towards production costs so that in the future it can be considered for pricing by looking at the prices of competitors' products; (3) the promotion strategy of Takoto's UMKM pastries is still limited because it uses more personal selling rather than intense promotion through advertising; (4) Takoto's UMKM pastry products are marketed directly to consumers and through retailers, however the dominant marketing is direct to consumers so that the bargaining position is stronger because it does not depend on retailers.]]>
<![CDATA[IMPLEMENTASI METODE GARIS LURUS & METODE JUMLAH PRODUKSI PADA SISTEM INFORMASI AKUNTANSI ASET TETAP PADA PNS GRUP BATANG ]]>
<![CDATA[miftah miftah]]>;
<![CDATA[Diah Ayu Pertiwi]]>;
<![CDATA[Muhamad Sidik]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i2.296
<![CDATA[Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production]]>
<![CDATA[SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU UNTUK PENGENDALIAN BIAYA PERSEDIAAN DENGAN PERIODIC REVIEW METHOD BERBASIS MULTIUSER DI PT. SANGO CERAMICS INDONESIA ]]>
<![CDATA[Sri Wahyuning Wahyuning]]>;
<![CDATA[Sri Puji Wijayanti]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i2.298
<![CDATA[The inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.]]>
<![CDATA[PENGARUH KEPATUHAN TERHADAP PELANGARAN PAJAK DAN PENYAJIAN TERHADAP PEMBAYARAN PAJAK ALAT TRANSPORTASI KENDARAAN ]]>
<![CDATA[Rahayu Nugraheni Rachmawati]]>;
<![CDATA[Eka Satria Wibawa]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i2.299
<![CDATA[The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, on the violation of the Vehicle Transportation Tax to pay the vehicle tax at the Semarang City SAMSAT Office]]>
