cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 38   39   40   41   42 
SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN MOTOR BEKAS TERBAIK MENGGUNAKAN METODE TOPSIS DI SAMPIT Depi Rusda; raflii
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): 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.v16i2.1286

Abstract

Transportation is an isolation movement in the form of an object or person from one place to another. Choosing between several alternatives is a form of systematic decision making to determine a decision from several existing options. The desire for transportation is an absolute in modern life. Transportation facilities, especially non-public transportation capabilities, are needed by the community to transport various necessities of life every day. One of the means of land transportation that is most widely used by people in Indonesia is the motorcycle, because apart from being more economical compared to four-wheeled vehicles, motorbikes have the advantage of being able to reach their destination more quickly. Buying a new motorbike requires a lot of money, and for the lower class, they tend to turn their attention to used motorbikes. However, buying a used motorcycle also confronts them with the problem of what brand and type of motorbike to buy.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN INVESTOR SAHAM SYARIAH DI INDONESIA TAHUN 2015-2021 Mustaharuddin Mustaharuddin; Habrianto Habrianto; Dharma Putra
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): 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.v16i2.1287

Abstract

Factors Influencing Economic Growth on the Growth of Sharia Stock Investors in Indonesia in 2015-2021 Stocks have recently been increasingly in demand by the majority of people in Indonesia, many phenomena have occurred including economic problems, crises, politics, and others, but these fluctuations do not affect people's interest in buying Islamic stocks. This study aims to determine the effect of the dollar exchange rate, inflation, and economic growth on the growth of stock investors in Indonesia. This type of research is descriptive research which is analyzed using quantitative analysis. The data used are the financial reports of Islamic banks in Jambi through the Financial Services Authority (OJK), in the period from March 2015 to December 2021. The prerequisite analysis test was carried out using the normality test, muticolinierity, heteroscedasticity, and linearity tests. Furthermore, the data were analyzed using multiple linear regression analysis. Based on the results of the study, it can be concluded that during the period from 2015 to December 2021, the dollar exchange rate has no significant effect on the growth of Islamic stock investors and inflation has a significant negative effect on the growth of Islamic stock investors in Indonesia, GRDP has a significant effect on the growth of stock investors in Indonesia. and simultaneously the Dollar Exchange Rate, Inflation, and Economic Growth are significant for the Growth of Stock Investors in Indonesia.
Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Keputusan Lindung Nilai Pada Perusahaan Sawit Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Sahara Novatania Yasmine; Dewa Putra Krishna Mahardika
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): 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.v16i2.1295

Abstract

Hedging is an activity undertaken by an entity to control the risk of price changes in assets or liabilities by using derivative instruments. The study’s purpose is to interpret the liquidity, solvability, and profitability’s influences on palm companies’ hedging decisions that registered on the Indonesian Stock Exchange (IDX) in 2017-2021. The research population included 13 palm companies that met the criterias based on purposive sampling techniques. This research is descriptive research by logistic regression analysis. Developed on the study, liquidity, solvability, and profitability do not have an impact on hedging decisions simultaneously and partially.
The Effect of Tunneling Incentives, Thin Capitalization, Financial Distress, and Earnings Management on Tax Aggressiveness Rin Rin Imaniah; Kurnia
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): 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.v16i2.1296

Abstract

This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that tax aggressiveness is simultaneously influenced by tunneling incentives, thin capitalization, financial distress, and earnings management. Partially, thin capitalization, financial distress, and earnings management have a positive effect on tax aggressiveness, but tunneling incentives have no effect.
ANALISIS PENDAPATAN ASLI DAERAH PROVINSI JAWA TENGAH PERIODE 2018-2022 Yayang Bella; Tri Purwani; Ika Listyawati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): 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.v16i2.1300

Abstract

Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtained is that motor vehicle tax revenue has a positive effect. Surface water tax revenues have a significant negative effect, and regional wealth usage retribution receipts have no effect on regional own-source revenues in Central Java province.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Tarif Pajak terhadap Struktur Modal (Studi Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2019-2022) Dimas Cahya Aji
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): 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.v16i2.1304

Abstract

ABSTRACT This research delves into theipinfluenceipof profitability, ipcompanyipsize, ipand iptax rates on the capitalipstructure of mining sectoripcompanies listedipon the Indonesian Stock Exchange between 2019 and 2022. The sample selection involved the purposive sampling method, yielding 112 samples for analysis. Theipfindingsiprevealithat profitability and firmisize significantly affectitheicapital structure,iwhile tax rates do not exhibit a significant impact. Data collection was performed quantitatively, and multipleislinearisregression analysis was employed for data processing. The financial reports used for analysis were obtained from theiIndonesiaiStockiExchange via the idx.co.id website and processed using SPSS
Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang Ilham Iftakukhoiri; Batara Daniel Bagana
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): 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.v16i2.1307

Abstract

The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.
Endorser Selebriti, Pemasaran dari Mulut ke Mulut Secara Elektronik, dan Persepsi Kualitas terhadap Minat Beli Scarlett Whitening Fiola Fiorentiana; Dewi Andriani; Misti Hariasih
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): 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.v16i2.1319

Abstract

Kehidupan mengalami perkembangan sangat pesat secara terus menerus waktu demi waktu terlebih lagi dalam penampilan sehingga dianggap penting sebagai citra diri seseorang. Peningkatan penampilan dapat dimulai dari perawatan tubuh, yakni dengan menggunakan produk kesehatan kulit yang lazim dikenal dengan sebutan skin care dan body care yang marak digunakan oleh remaja sehingga minat beli pada product body care khususnya scarlett whitening meningkat. Minat beli dapat dipengaruhi oleh endorser selebriti pemasaran dari mulut ke mulut serta persepsi kualitas. Penelitian ini bertujuan untuk membuktikan adanya hubungan positif dan signifikan antara endorser selebriti, pemasaran dari mulut ke mulut, serta persepsi kualitas terhadap minat beli dengan melibatkan 100 remaja sebagai responden. Analisis data menggunakan regresi berganda dengan hasil penelitian membuktikan adanya hubungan positif dan signifikan antara endorser selebriti dan persepsi kualitas terhadap minat beli serta tidak adanya hubungan pemasaran dari mulut ke mulut terhadap minat beli.
Pengaruh Kesadaran Wajib Pajak, Akses Pajak, Fasilitas Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Indonesia Citra Larasati Rochma; Sjarief Hidajat
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): 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.v16i2.1320

Abstract

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.
Analisis Kinerja Keuangan pada Perusahaan Jaringan Distribusi Ritel di Indonesia Arief Fajar Aviyatno; Muammar Nur Kholid
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): 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.v16i2.1341

Abstract

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.

Page 40 of 66 | Total Record : 658

 38   39   40   41   42 

Filter by Year

2011 2025


Reset
Filter By Issues
All Issue Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 16 No. 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 15 No. 2 (2022): Jurnal Ilmiah Komputer Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi Vol. 14 No. 2 (2021): Jurnal Ilmiah Komputer Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi Vol 14 No 1 (2021): Jurnal Ilmiah Komputer Akuntansi Vol. 14 No. 1 (2021): Jurnal Ilmiah Komputer Akuntansi Vol 13 No 2 (2020): Jurnal Ilmiah Komputer Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi Vol 13 No 1 (2020): Jurnal Ilmiah Komputer Akuntansi Vol 12 No 2 (2019): Jurnal Ilmiah Komputer Akuntansi Vol 12, No 1 (2019) Vol 12 No 1 (2019): Jurnal Ilmiah Komputer Akuntansi Vol 11 No 2 (2018): Jurnal Ilmiah Komputer Akuntansi Vol 11, No 1 (2018) Vol 11 No 1 (2018): Jurnal Ilmiah Komputer Akuntansi Vol 10, No 1 (2017) Vol 9, No 1 (2016) Vol 9, No 1 (2016) Vol 8, No 1 (2015) Vol 8, No 1 (2015) Vol 7, No 2 (2014) Vol 7, No 2 (2014) Vol 6, No 2 (2013) Vol 6, No 2 (2013) Vol 5, No 2 (2012) Vol 4, No 2 (2011) More Issue