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Eko Siswanto
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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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Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Pada UMKM Batik Lea Collection Oktavie Fresiliasari; Fransiska Tyas Utami
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/p22z5232

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are business activities that have an important role in expanding employment opportunities and providing broad economic services for the community. However, the obstacles faced by MSMEs are the lack of ability and understanding due to low education and the assumption that the implementation of financial report recording is difficult. Therefore, this study is very interesting because it aims to test the application of SAK EMKM in the preparation of financial statements, especially regarding the application of SAK EMKM in the preparation of financial statements understood by micro, small, and medium enterprises (MSMEs). This study uses descriptive research with qualitative methods. The data collection used was interviews, observations, and documentation. Based on the findings of the research discussion, it can be concluded that Batik Lea Collection MSMEs have not implemented SAK EMKM in the preparation of their financial statements. This is mainly due to the owner's limited knowledge and understanding of accounting and financial reporting standards. Although the owners know about the existence of SAK EMKM, they lack knowledge about its implementation. Evidence from direct observation and documentation shows that Batik Lea Collection MSMEs only record cash inflows and outflows. Owners create bookkeeping reports that can only be understood by themselves  
Pengaruh Kemudahan Penggunaan, Keamanan, dan Keandalan Terhadap Penggunaan Mobile Banking dikalangan Masyarakat Ulfa Arsita; Rifqa Ayu Dasila; Indah Pratiwi; Arsita, Ulfa
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/jk5zfx84

Abstract

Currently the banking sector provides product services in the form of electronic banking for customers, one of which is mobile banking. Mobile banking is a banking service that allows customers to make various financial transactions through mobile devices, such as smartphones or tablets. This study aims to examine the influence of ease of use, security, and reliability on the use of mobile banking among the people of Palopo city. Data was collected using a questionnaire that was distributed online to respondents. This study uses a quantitative method. The sample was taken using the purposive sampling technique with a total of 105 respondents collected. To process the data in this study, the Statistical Package for Social Science (SPSS) program is used. The results of this study show that ease of use, security, and reliability have a significant effect on the use of mobile banking.
Analyzing Financial Distress: The Impact of Intellectual Capital, Operating Capacity, Capital Structure, and Operating Cash Flow with Profitability as a Mediator Susanto, Veronica Nessie; Umiaty Hamzani; Rudy Kurniawan
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: 10.51903/3dycpe23

Abstract

Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signaling theory, agency theory, and resource-based view theory. The study focuses on basic materials companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study utilized criterion-based sampling to select qualified respondents. Secondary datasets were analyzed through panel regression and path analysis, with Eviews 12 as the computational tool. Key findings include: (1) intellectual capital and operating capacity demonstrate a statistically significant positive influence on profitability; (2) capital structure exerts a significant adverse impact on profitability; (3) operating cash flow exhibits no statistically discernible impact on profitability; (4) both operating cash flow and profitability are positively and significantly associated with increased financial distress; (5) capital structure displays a significant inverse relationship with financial distress severity; (6) intellectual capital and operating capacity show no statistically significant associations with direct financial distress prediction; (7) profitability partially mediates the influence of intellectual capital, operating capacity, and capital structure on financial distress; and (8) profitability does not serve as a mediating variable between operating cash flow and financial distress.
Prospek Penerapan Blockchain Dalam Pengelolaan Zakat Untuk Meningkatkan Kepercayaan Muzakki Ervia Pratiwi; Abid Ramadhan; Andika Rusli
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: 10.51903/4d4p6135

Abstract

Tujuan dari penelitian ini adalah untuk mengeksplorasi prospek penerapan teknologi blockchain dalam pengelolaan Zakat di Indonesia untuk meningkatkan transparansi, efisiensi, dan akuntabilitas dalam pendistribusian dana Zakat. Pengelolaan zakat di Indonesia masih menghadapi berbagai tantangan, terutama dalam hal transparansi dan akuntabilitas, yang dapat menurunkan kepercayaan Muzakki terhadap lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi pada Badan Pengumpul Zakat Kota Palopo untuk mengetahui potensi dan hambatan penerapan blockchain dalam sistem Zakat. Hasil kajian menunjukkan bahwa teknologi blockchain mampu mencatat transaksi zakat secara permanen, tidak dapat diubah, serta memungkinkan Muzakki memantau penyaluran zakat kepada Mustahiq secara real time. Dengan sistem yang terdesentralisasi, blockchain dapat mengurangi risiko penyalahgunaan dana, meningkatkan efisiensi pengumpulan dan penyaluran Zakat, serta memastikan dana Zakat digunakan sesuai peruntukannya. Akan tetapi, pengenalan teknologi ini masih menghadapi banyak kendala. Ini termasuk infrastruktur teknologi yang terbatas, regulasi yang tidak mendukung, kurangnya literasi digital di kalangan penduduk, dan biaya implementasi yang relatif tinggi.
The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership Linda Agustina; Rizkyana, Fitrarena Widhi; Kuat Waluyo Jati; Atta Putra Harjanto; Muhammad Ihlashul'amal; Primadhani Dyah Larasati Suyatno; Dwi Fatmasari
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: 10.51903/5bc4xc20

Abstract

This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data points. The analytical techniques utilized included descriptive statistics and Moderated Regression Analysis (MRA), conducted using the EViews 12 software. The findings reveal that profitability and audit committee presence do not significantly impact the disclosure of sustainability reports, whereas the independent board of commissioners positively influences such disclosures. Furthermore, managerial ownership does not moderate the relationship between profitability, the independent board, and the audit committee with sustainability reporting. This study contributes to the literature by incorporating managerial ownership as a moderating variable in examining the determinants of sustainability report disclosure.
Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk Rizaldi, Fredy; Agus Munandar
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/f7dssp68

Abstract

The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is not applied. The results show a technical increase in EBITDA due to PSAK 116, which has an effect on the apparent improvement of DSCR and Net Debt to EBITDA. Simulations using the PSAK 30 approach show more conservative and realistic ratios. These findings highlight the importance of understanding the impact of accounting standards on ratio interpretation and credit decision-making.
Pengaruh Kesulitan Keuangan, Ukuran Perusahaan, Likuiditas, dan Arus Kas Operasi terhadap Pengembalian Saham Yurike, Yurike; Hermanto
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: 10.51903/2zj8bt34

Abstract

This study aims to analyze the influence of factors such as financial distress (FD), firm size (SIZE), liquidity (CR), and operating cash flow (OCF) on stock returns in the food and beverage sub-sector industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The issue addressed relates to the importance of analyzing internal company factors in affecting stock returns, particularly in the consumer goods industry. The data used in this study is sourced from annual financial reports published by the companies, with a sample size of 40 data points from 8 companies selected through purposive sampling. In this study, data analysis was conducted using multiple linear regression methods via the STATA application. The findings of the study indicate that both financial distress and firm size have a significant impact on stock return performance. On the other hand, the variables of liquidity and operating cash flow do not have a significant impact on the company's stock return. 
The Influence of Financial Report Preparation Skills, Financial Literacy, and Accounting Information Systems on the Performance of MSMEs in Cirebon Regency Mia Febriyanti; Itat Tatmimah; Muzayyanah
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.v18i1.2660

Abstract

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region
Pengaruh Media Sosial, Kualitas Layanan, Dan Pengalaman Wisata Berkesan Terhadap Niat Kunjungan Kembali Wisatawan Putri, Elsya Erviany; Hanartyo, Ernawan Dwi
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/dr8t2234

Abstract

Indonesian tourism makes a significant contribution to the Indonesian economy, thus having a positive impact on the growth of the tourism industry. This research aims to analyze the influence of social media, service quality and memorable tourist experiences on return visit intentions. Quantitative method with cross-sectional survey method used in this research, as many as 110 respondents were selected using purposive sampling technique based on certain criteria consisting of tourists aged 17-40 years, domiciled in Jakarta, and had visited the National Monument and National Museum in the last six months. Although previous research reveals the mediating role of memorable tourism experiences on return visit intentions, not many have examined the influence of social media and service quality together. The results show that social media has a significant influence on return visit intentions. Service quality also has a significant influence on return visit intentions. Memorable tourism experiences also have a significant influence on tourists' return visit intentions. This research can also be expanded by adding other variables that can influence tourists' revisit intentions, such as motivation, price, or destination image. In addition, further research could consider the mediating role of other variables, for example tourist satisfaction as a mediator between memorable tourism experiences and return visit intentions.
Penerapan Case Method Pada Bahan Ajar Mata Kuliah Komputer Akuntansi Rossana, Laila; Riztina Dwi Setyasih
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.v18i1.2695

Abstract

The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar dengan mengaplikasikan case method yang sesuai diterapkan pada pembelajaran Komputer Akuntansi. Pendekatan penelitian menggunakan desain penelitian dan pengembangan (Research and Development, R&D). Model pengembangan mengacu pada model pengembangan Borg & Gall yang oleh Thiagarajan dimodifikasi menjadi tiga tahap, yakni define, design, dan develop. Angket digunakan dalam pengumpulan data. Dari hasil uji kelayakan penggunaan media diperoleh penilaian sebagai berikut, ahli media sebanyak 88%, dan dari ahli materi sebanyak 99,04%. Disamping itu hasil uji coba terbatas menunjukkan tanggapan positif dari mahasiswa sebesar 95,21%. Hasil penelitian ini menyimpulkan bahwa bahan ajar dengan pendekatan case method  layak digunakan pada proses pembelajaran Komputer Akuntansi

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