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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 Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas Fransiska, Monas Selviana; Agus Sihono
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/57t17v06

Abstract

Profitability shows how efficiently a company generates profit by optimizing the use of its owned assets. To management and investors, profitability provides a yardstick to assess how effectively a company uses its assets to achieve profitability. This research aims to investigate the impact of receivable turnover, debt-to-equity ratio, inventory turnover, and firm size on profitability. Employing a purposive sampling approach, the study sampled 9 Indonesian pharmaceutical companies listed on the Indonesia Stock Exchange between 2019 and 2023. Multiple linear regression analysis was employed as a statistical testing tool to analyze secondary data from annual reports. The results show that receivable turnover, inventory turnover, and firm size do not significantly impact profitability, while the debt-to-equity ratio has a significant negative effect.
Pengaruh Profitabilitas, Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi Kurniawan, Priscilla Angel; Menik Indrati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): 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.v18i1.2324

Abstract

The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 observation data points. The analysis used the panel data regression method, with Econometric Views (Eviews). The findings of this study reveal that profitability has a significant positive impact on company value. The value of a company is positively influenced by its capital structure. In addition, company size plays an important role in moderating profitability and company value, as well as the relationship between capital structure and company value. This study is a valuable consideration for investors and shareholders when evaluating financial statements to make investment decisions.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Pajak Di Kabupaten Sleman Siti Silatur Rahmi; Myra Andriana; Rahmi, Siti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/1qvatk79

Abstract

Since tax revenues are declining annually, it is evident that Indonesian taxpayer compliance is still at a low level. The declining number of taxpayers in KPP Pratama Sleman Regency each year is another indicator of taxpayer compliance and the negative attitude of private taxpayers. The goal of this study is to determine the relative importance of tax penalties, taxpayer knowledge, taxpayer awareness, and taxpayer attitudes. Quantitative approaches are used in this study. The sample in this study consisted of a few KPP Sleman personnel, while the population consisted of 50 respondents, who were KPP Sleman taxpayer consumers. Random sampling was the sampling method employed in this study. Multiple regression is the data analysis method employed, and the analysis's findings indicate that Taxpayer Knowledge of Taxpayer Compliance is attained at t = 9.338 > -4.911ttable with a sig level of 0.00 < sig.α (0.05), meaning that Ha is accepted and H0 is rejected. As a result, H1—the research hypothesis that "Taxpayer Knowledge has a considerable effect on Taxpayer Compliance"—is accepted. Taxpayer Compliance (Y) obtained t = 4.377> 14.855 from ttable with a sig value. The influence of taxpayer attitudes on taxpayer compliance is obtained t = 9.338 > 4.337ttable with a sig level. = 0.00< sig.α (0.05), and H0 is rejected and Ha is accepted. The influence of taxpayer knowledge on taxpayer compliance is obtained t = 9.338 > 13.104ttable with a sig level. = 0.00< sig.α (0.05). H0 if 0.00 < sig.α (0.05  
The Influence of Person-Organization Fit and Personality on Organizational Citizenship Behavior and Its Impact on Organizational Commitment (A Study on Employees of Hotel Apita Cirebon) Sylvani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/ncaxh814

Abstract

This research aims to provide empirical evidence of whether there is an influence of Person-Organization Fit and Personality on Organizational Citizenship Behavior and its impact on Organizational Commitment. This study uses a quantitative correlational method, with data processing assisted by SPSS 22. The population of this study consists of all employees of Hotel Apita Cirebon, including operational and non-operational employees. The sample for this study includes all employees of Hotel Apita Cirebon, totaling 180 individuals. The sample determination uses a saturated sampling method, where the entire population represents the sample of the study. The results of this study indicate that: Person-Organization Fit has a positive effect on Organizational Citizenship Behavior. Personality has a positive effect on Organizational Citizenship Behavior. Person-Organization Fit and Personality together have a positive effect on Organizational Citizenship Behavior. Person-Organization Fit has a positive effect on Organizational Commitment Personality has a positive effect on Organizational Commitment. Organizational Citizenship Behavior has a positive effect on Organizational Commitment. Person-Organization Fit, Personality, and Organizational Citizenship Behavior have a positive effect on Organizational Commitment.  
Pengaruh Risiko Likuiditas, Risiko Kredit, Risiko Operasional, Pertumbuhan Aset, dan Margin Bunga Bersih terhadap Kinerja Keuangan Nurfiah, Nurfiah; Novera Kristianti Maharani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/5aamrk28

Abstract

The study was conducted as an analysis of the impact of liquidity risk, credit risk, operational risk, asset growth, and net interest margin on financial performance. This study consists of five independent variables consisting of liquidity risk with a proxy for the Loan to Deposit Ratio, credit risk proxied by NonPerforming Loan, operational risk proxied by Operating Expenses to Operating Income, Asset Growth proxied by the Asset Growth Ratio, Net Interest Margin as a measure of net interest margin, and financial performance measured by Return on Assets. There are 39 banks with a total of 117 observation data samples in the study. With the object of research conventional banks that report their annual reports on the IDX in 2021-2023. Based on the results of the study, liquidity risk and asset growth do not affect financial performance. Credit risk and operational risk have a negative effect on financial performance. Also, the net interest margin has a positive effect on financial performance.
Analisis Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sitti Nur Kholifah Aritmal; Indah Pratiwi; Riyanti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/gqfkyg16

Abstract

This financial performance study is vital for responsible a corporation's financial success. The goal the purpose of this research is to discover and investigate the effects of excellent corporate governance and firm scope on financial results. The dependent variable analyzed in this study is financial results, with the independent factors being the following proportion of board members, management equity, institutional investment, audit board, and firm size. This study relies on secondary data. The population includes 196 manufacturing firms. This study also incorporated data from 38 manufacturing businesses publicly listen the samples, taken from the Indonesia Standard Conversation (IDX). Were chosen through a purposive sample method strategy, yielding 114 samples during a three-year period spanning 2021 to 2023. This research employed manifold reversion examination, which was carried out according to the findings of this study, which were analyzed by the SPSS (Arithmetical Creation then Facility Answers) appeal. The proportions of commission board, management equity, and institutional investment significantly affect the company’s financial results. These companies' financial performance, however, is unaffected by the audit board or company size.
Pengaruh Financial Anxiety, Literasi keuangan dan Self-control Terhadap Pengambilan Keputusan Keuangan Regina Putri , A. Ananta; Antong; Sultan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/24cv4196

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana Financial Anxiety, literasi keuangan, dan Self-control mempengaruhi pengambilan keputusan keuangan di kalangan warga Kota Palopo.Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei online yang melibatkan 80 responden berusia 18-35 tahun, dengan gaji bulanan kurang dari 10 juta rupiah dan tingkat pendidikan minimal SMA. Untuk analisis data, regresi linier berganda digunakan untuk menilai peran setiap variabel dalam pengambilan keputusan keuangan Temuan menunjukkan bahwa Self-control dan literasi keuangan secara signifikan meningkatkan pengambilan keputusan keuangan sementara kecemasan keuangan tidak memiliki dampak yang signifikan. Hasil ini menekankan betapa pentingnya pengendalian diri dan literasi keuangan untuk meningkatkan standar pengambilan keputusan keuangan. Temuan ini menyoroti pentingnya literasi keuangan dan pengendalian diri dalam meningkatkan kualitas pengambilan keputusan keuangan. Oleh karena itu, program untuk meningkatkan literasi keuangan dan pelatihan pengendalian diri direkomendasikan sebagai langkah strategis untuk mendukung pengambilan keputusan keuangan yang lebih bijaksana di masyarakat. Penelitian lebih lanjut diharapkan dapat memperluas ruang lingkup dan jumlah penelitian Responden juga memperhitungkan faktor-faktor tambahan yang dapat mempengaruhi hubungan antara kepedulian keuangan dan pengambilan keputusan keuangan, seperti tingkat pendapatan dan dukungan sosial.
Pengaruh Ukuran Perusahaan, Lingkungan, Sosial dan Tata Kelola Terhadap Harga Saham Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Dewa Ayu Putu Pradnya Mastuti; Desak Nyoman Sri Werastuti; Lucy Sri Musmini; Pradnya, Ayu
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/nzdwgd77

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaann, lingkungan, sosial dan tata kelola terhadap harga saham dan profitabilitas sebagai pemoderasi. Populasi dalam penelitian ini yaitu perusahaan indeks ESGLeader30 yang terdaftar pada Bursa Efek Indonesia (BEI). Sampel yang digunakan berdasarkan kriteria yang telah ditentukan. Analisis data menggunakan regresi data panel dengan berbantuan software Eviews 12. Hasil penelitian menunjukkan bahwa: (1) Ukuran Perusahaan berpengaruh terhadap Harga Saham. (2) Lingkungan, sosial dan tata kelola tidak berpengaruh terhadap Harga Saham. (3) Profitabilitas tidak mampu memoderasi pengaruh Ukuran Perusahaan terhadap Harga Saham. (4) Profitabilitas mampu memoderasi pengaruh Lingkungan, sosial dan tata kelola terhadap harga saham.
Intellectual Capital, Company Size, Liquidity and Capital Structure in Their Effect on Firm Value with Profitability as a Mediator Angelicia; Ikhsan, Syarbini; M. Helmi, Syarif
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/phbwkp09

Abstract

This study aims to analyze the influence of intellectual capital, firm size, liquidity, and capital structure on firm value, with profitability as a mediating variable. The research focuses on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis is conducted using multiple linear regression and the Sobel test to measure both direct and mediating effects. The results indicate that intellectual capital has a significant positive effect on profitability, while firm size and liquidity do not show a significant impact. Capital structure has a significant negative effect on profitability. Additionally, intellectual capital and capital structure significantly influence firm value, whereas firm size and liquidity do not. Profitability is proven to mediate the effect of intellectual capital and capital structure on firm value but does not mediate the relationship between firm size and liquidity and firm value. These findings support the Resource-Based Theory (RBT), which highlights the importance of managing strategic resources to create added value, and the Signaling Theory, which suggests that profitability and capital structure provide positive signals to investors regarding firm performance. The study implies that companies should prioritize managing intellectual capital and capital structure to enhance profitability, ultimately increasing firm value. Future research is recommended to extend the study period and consider external variables, such as macroeconomic conditions, for more comprehensive insights.
Pengaruh Burnout, Motivasi Intrinsik, Work Life Balance Dan Kepuasan Kerja  Terhadap Kinerja Perawat Pada Rumah Sakit Petala Bumi Pekanbaru Deswarta; Hamanda Hadi Saputra; Insan Kamil Wahyudi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/j0y1k616

Abstract

This study aims to determine and analyze how Burnout, Intrinsic Motivation, Work Life Balance and Job Satisfaction influence the Performance of nurses at Petala Bumi Hospital, Pekanbaru. The population in this study was 105 nurses with a sample of 52 nurses using the Slovin formula. Data collection techniques used questionnaires and interviews. The data analysis technique used in the Slovin formula study with a purposive sampling method. The research data was analyzed using multiple linear regression analysis. The results of the study showed that Burnout, Intrinsic Motivation, Work Life Balance and Job Satisfaction influenced the Performance of nurses at Petala Bumi Hospital, Pekanbaru

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