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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 Sistem Informasi Akuntansi, E - Commerce, dan Media Sosial terhadap Keputusan untuk Berwirausaha Adinda Yunita Siswananti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): 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.v17i1.1697

Abstract

Information technology is very important for business, including accounting information systems. One way businesses use information technology to increase their competitiveness is e-commerce. Additionally, social media helps in implementing online marketing strategies. The aim of this research is to evaluate and analyze the impact of accounting information systems, e-commerce and social media on decisions made by entrepreneurs. This type of research is quantitative and uses an accidental sampling method to produce 230 respondents. This research collects data by distributing questionnaires on the network using Google Form, and data analysis is carried out using the SmartPLS SEM application for quantitative analysis. The conclusion of the t test shows that accounting information systems, e-commerce, and social media have a positive and significant impact on decisions made by entrepreneurs.
Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah) Meifiani Nur Istiqomah; Jaeni Jaeni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): 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.v17i1.1703

Abstract

This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This research uses a questionnaire. This research hypothesis was tested using multiple linear regression analysis with SPSS 22 software. The results of this research show that time pressure, independence, professional skepticism, work experience, professional ethics have no effect on the auditor's ability to detect fraud. while competency has a significant positive effect on the auditor's ability to detect fraud.
Faktor-Faktor Yang Mempengaruhi Financial Distress (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Deva Putri Damayanti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): 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.v17i1.1705

Abstract

Pentingnya menganalisis financial distress pada perusahaan adalah dapat mempertimbangkan suatu permasalahn pada keuangan yang timbul pada perusahaan yang akan berdampak secara langsung maupun tidak langsung terhadap operasional perusahaan, oleh sebab itu pemimpin perusahaan harus mengantisipasi kondisi tersebut. Tujuan penelitian untuk mengetahui faktor-faktor yang mempengaruhi financial distress (studi kasus pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2020-2022. Metode penelitian yang digunakan yaitu metode kuantitatif. Hasil penelitian menunjukkan bahwa variabel likuiditas berpengaruh posisitif signifikan terhadap financial distress. Variabel leverage berpengaruh negatif signifikan terhadap financial distress. Variabel profitabilitas berpengaruh positif signifikan terhadap financial distress. Variabel operating capacity berpengaruh positif signifikan terhadap financial distress. Variabel sales growth tidak berpengaruh terhadap financial distress. Variabel ukuran perusahaan tidak bepengaruh terhadap financial distress.
The Perception of Civil Servants Regarding the Equalization of Structural Positions into Functional Positions and Its Influence on Work Productivity at Ganesha Education University Ketut Susila Santhi; Komang Krisna Heryanda; Kadek Rai Suwena
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): 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.v17i1.1715

Abstract

The purpose of this study was to determine the perceptions of civil servants regarding the equalisation of structural positions into functional positions and their influence on work productivity at Ganesha University of Education. This research uses quantitative descriptive method. The sampling technique used was purposive sampling with a sample size of 59 employees who have the position of head of section and subsection. Collection using interview techniques and questionnaires. Data analysis using a mixed method approach through qualitative descriptive analysis and quantitative analysis using paired sample t-test. The results showed that (a) the implementation of equalisation of structural positions into functional positions at Ganesha University of Education is a bureaucratic reform in accordance with Permenpan-RB Number 17 of 2021 concerning Equalisation of Administrative Positions into Functional Positions; (b) the perception of civil servants towards the transfer of positions shows that the implementation of the transfer of positions has not optimally increased work productivity due to the determination of functional positions that are limited in number and type so that they do not match employee competence; (c) the results of the paired sample T-test test on there are differences in the work productivity of civil servants at Ganesha University of Education before and after equalisation of structural positions into functional positions
Faktor–Faktor Rasio Keuangan Yang Mempengaruhi Non-Performing Loan (NPL) Widya Hasnadz Dzakiyani; Hermanto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): 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.v17i1.1721

Abstract

This research was conducted with the aim of examining the factors that influence Non-Performing Loan (NPL), such as Return on Assets (ROA), Capital Adequacy Ratio (CAR), Bank efficiency, Diversification Income, Current Account Saving Account (CASA). The population in this research is from the banking subsector listed on the IDX during the period 2018 to 2022, using data from the annual financial statements of conventional banks. The data collection technique in this research uses the Purposive sampling method using secondary data, so that 75 data from 25 companies in the banking subsector in Indonesia are obtained. This research is processed by multiple linear regression analysis using JASP statistical data processing application. The research results can be interpreted that return on assets (ROA) has a negative but insignificant effect on NPL. Capital Adequacy Ratio (CAR), Diversification Income and Current Account Saving Account (CASA) have a negative and significant effect on NPL. Meanwhile, bank efficiency has a positive and significant effect on NPL.
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Likuiditas Terhadap Nilai Perusahaan (Studi Perusahaan Property Dan Real Estate Tahun 2018-2022) Julietta Fariskha Risaani; Sri Sudarsi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): 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.v17i1.1725

Abstract

The company’s value is evidence that the entity has tried to run the company’s operation well with maximum profit and is a useful indicator for investors and shareholders, as it describes the success of an entity that can be seen from the price of shares. From that understanding it was decided to testing and proving the significance of profitability (ROE), company size (SIZE), leverage (DER), and liquidity (CR) towards company’s value (PBV). This type of research is the entire property and real estate companies listed on the Indonesian Stock Exchange (IDX) and sampling using purposive sampling with the final sample of 90 surveys. Double linear regression for data analysis methods using the help of SPSS software. From this study obtained results and proved that profitability (ROE) and leverage (DER) have an influence towards company’s value. Whereas, company’s size (SIZE) and liquidity (CR) proved to have no influence towards company’s value.
Pengaruh Cyberloafing, Stres Kerja, dan Kompensasi terhadap Kinerja Karyawan pada PT. Putra Srikaton Logistics Semarang Fanny Putri Erlian
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): 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.v17i1.1738

Abstract

This study aims to examine the effect of cyberloafing, work stress, and compensation on employee performance at PT. Putra Srikaton Logistics Semarang. Data was collected from respondents in the form of employee data of PT. Putra Srikaton Logistics Semarang. This study used a saturated sample of 110 respondents. The data analysis approach applied is a validity test, reliability test, multiple linear regression test, coefficient of determination test, F test, and t-test in the SPSS version 23 application. The results showed that cyberloafing and work stress have a negative and significant effect on employee performance. While compensation has a positive and significant effect on employee performance.
Pengaruh Pengetahuan Akuntansi dan Soft Skill Berbasis Teknologi Terhadap Produktivitas Industri Manufaktur Norma Dwi Hapsari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): 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.v17i1.1739

Abstract

The development of information technology in the era of Industry 4.0 and Society 5.0 necessitates accounting professionals to enhance their AI-based information technology knowledge supported by soft skills. This research utilizes primary data through questionnaire-based data collection. The study's population comprises employees of Lifetime Design Manufacture using Accurate software, with purposive sampling as the sampling technique. The research findings indicate that accounting knowledge, information technology knowledge, and soft skills significantly impact employee performance. The study has limitations that require refinement and development. Future research could identify additional variables influencing employee performance for a more comprehensive corporate strategy.
Pengaruh Adanya Motivasi, Kompensasi, dan Komitmen Terhadap Kinerja Karyawan PT. Weltes Energi Nusantara: Artikel Agung Kurnia Harta; Sumartik Sumartik
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): 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.v17i1.1742

Abstract

Emina cosmetics Sumber daya manusia ialah asset bernilai dalam badan yang mana bisa bawa akibat yang penting dalam menggapai tujuan badan atau individu. Salah satu aspek yang mempengaruhi dalam kemampuan pegawai merupakan dorongan. Pada prinsipnya karyawan di PT. Weltes Energi Nusantara memiliki hasil dari pekerjaan sedikit kurang baik dikarenakan kurang maksimal nya kinerja karyawan dalam menyelesaikan pekerjaan tersebut. Tujuan penelitian ini guna Mendeskripsikan tingkat motivasi, tingkat kepuasan karyawan, tingkat komitmen karyawan terhadap perusahaan. Penelitian ini menggunakan metode kuantitatif yang bersifat deskriptif. Hasil yang di dapat pada penelitian ini yakni dengan tingkat kompensasi, komitmen dan motivasi pada karyawan maka akan mempengaruhi kemajuan tingkat kinerja karyawan PT.Weltes Energi Nusantara
Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas Operasi Dan Tingkat Hutang Terhadap Persistensi Laba: Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020 – 2022 Opi Puspita; Tjahjaning Poerwati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): 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.v17i1.1758

Abstract

This research aims to test and find empirical evidence that strengthens the research model as well as analyzing and serving as teaching material regarding the influence of sales volatility, operating cash flow volatility and debt levels on profit persistence (empirical study on consumer cyclicals sector companies listed on the IDX for the 2020-2020 period). 2022). The method used in sampling is Purposive Sampling. The data used is secondary data in the form of financial reports of companies listed on the IDX from 2020 to 2022. The number of samples used in this research was 105 data. The results obtained in this research show that the Sales Volatility variable has an effect on Profit Persistence, Operating Cash Flow Volatility has an effect on Profit Persistence, Debt Level has an effect on Profit Persistence in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 Period.

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