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 Pandemi COVID-19 Terhadap Kinerja Keuangan Perbankan ]]>
<![CDATA[Ais Robiatul Adawiyah]]>
<![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.v15i2.834
<![CDATA[This research was conducted to analyze are differences in conventional banks quarter II before and during the pandemi COVID-19 based on the total asset turnover ratio, NPM ratio, LDR ratio, and ROE ratio. This research uses descriptive quantitative methods by a comparative approach, because the data used was numbers and analyzed using statistic. This research is of a comparing two or more of the properties and objects that are scruntinized in a particular framework of thought. This research uses the quarterly II 2019-2021 finance report data. The research population was taken from a registered private bank in OJK (Otoritas Jasa Keuangan). Statistical methods used are descriptive and paired t-test. This research shows that (1) total asset turnover have no difference fiinancial performance before and during pandemi COVID-19. (2) NPM have difference financial performance before and during pandemi COVID-19. (3) LDR have no difference financial performance before and during pandemi COVID-19. (4) ROE have difference financial performance before and during pandemi COVID-19]]>
<![CDATA[Sistem Informasi Penentuan Harga Pokok Produksi Pada Nirwana Collection Dengan Metode Job Order Costing ]]>
<![CDATA[sukemi Kamto Sudibyo]]>;
<![CDATA[Sabrina Intan Pratiwi]]>
<![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.v15i2.891
<![CDATA[Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.]]>
<![CDATA[S SISTEM INFORMASI AKUNTANSI KEUANGAN UNTUK MENGANALISA KESEHATAN PERUSAHAAN BERBASIS WEB ]]>
<![CDATA[Sri Wahyuning Sri]]>
<![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.v15i2.892
<![CDATA[The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information. Keywords: Financial Statements, Financial Ratios, Performance]]>
<![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 Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba ]]>
<![CDATA[Muhammad Mirza Rifandy Akhbar]]>;
<![CDATA[Andy Kartika]]>
<![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.v15i2.916
<![CDATA[This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management]]>
<![CDATA[Sistem Informasi Administrasi Puskesmas Berbasis Multi User ]]>
<![CDATA[Iwan Koerniawan]]>;
<![CDATA[Rahayu Nugraheni Rachmawati]]>;
<![CDATA[Widi Utomo]]>
<![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.v15i2.929
<![CDATA[The Mranggen III Health Center is one of the government agencies in the technical implementing unit of the Demak District health office. Patient registration services and administrative payments at the Mranggen III Health Center are still conventional, causing long queues. In addition, the process of processing data to become information cannot be accessed directly by the leadership because there are no computerized and multi-user or client-server applications. Based on these problems, a Puskesmas administration information system design was made that could suit the needs. Making an information system using the programming language Microsoft Visual Basic 6.0 and SQL Server 2000 as a multiuser-based database. With the design of the development of an administrative information system for the Mranggen III Health Center, it is hoped that it will be able to handle the problems that exist in the Mranggen III Health Center, namely being able to speed up service to patients and by using a multiuser-based information system. Leaders and several staff can access it simultaneously and quickly.]]>
<![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 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.]]>
