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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.
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Articles 681 Documents
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Analyzing Financial Management and Investment Feasibility of MIXUE Beverage Franchise in Indonesia Giawa, Erniman; Palupiningtyas, Dyah
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3439

Abstract

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.
Peran Mediasi Penerapan Sistem E-Filing terhadap Keterkaitan Sikap terhadap E-Filing dan Kepatuhan Wajib Pajak Siti Nuryanah; Nurhapsari, Risma
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3470

Abstract

This study aims to examine the extent to which taxpayers’ attitudes toward e-filing influence tax compliance, with the implementation of e-filing positioned as a mediating variable among employees of PT Selalu Cinta Indonesia (SCI) registered at the Primary Tax Office (KPP Pratama) of Salatiga City. The population comprised 18,244 employees, from which a sample of 100 respondents was selected using purposive sampling. Data were processed and analyzed using simple linear regression and path analysis. The results indicate that attitudes toward e-filing have a significant effect on taxpayer compliance (t = 7.708; sig. < 0.001) and also significantly influence the level of e-filing implementation (t = 7.644; sig. < 0.001). Furthermore, the implementation of e-filing has a significant impact on taxpayer compliance (t = 150.765; sig. < 0.001). Additional findings reveal that e-filing implementation acts as a partial mediator in the relationship between attitudes toward e-filing and taxpayer compliance, with a total effect value of 1.225. Overall, these findings reinforce the Theory of Planned Behavior framework, which posits that positive attitudes toward a system can foster the formation of specific behaviors, particularly in the context of tax compliance.
Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, dan Likuiditas Terhadap Pembayaran Dividen Pada Perusahaan LQ45 Periode 2023-2024 Omega, Misael Putra; Simanungkalit, Royhisar Martahan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3477

Abstract

Dividend payment is an important financial decision that reflects a company’s performance and prospects from the perspective of investors. However, companies included in the LQ45 index still experience fluctuations in dividend payment policies from year to year. This study aims to analyze the effect of leverage, firm size, profitability, and liquidity on dividend payments of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This research employs a quantitative approach using secondary data obtained from published financial statements. The sample was selected using a purposive sampling method, resulting in 33 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the assistance of SPSS software. Leverage is measured by the Debt to Asset Ratio (DAR), firm size by the natural logarithm of total assets (LnTA), profitability by Return on Assets (ROA), liquidity by the Current Ratio (CR), and dividend payment by the Dividend Payout Ratio (DPR). The results show that leverage, firm size, profitability, and liquidity simultaneously have a significant effect on dividend payments. Partially, firm size and profitability have a positive and significant effect on dividend payments, while leverage and liquidity do not have a significant effect. These findings indicate that companies with larger firm size and higher profitability tend to have a greater ability to distribute dividends to investors.
Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan Maulana, Arif; Maharani, Novera Kristiati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3512

Abstract

This study aims to analyze the effects of profitability, leverage, liquidity, firm size, and the audit committee on sustainability reporting in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by the increasing demand for corporate transparency and accountability regarding economic, environmental, and social impacts. The study uses secondary data from annual reports and sustainability reports, employing purposive sampling. The data were analyzed using multiple linear regression, corrected with the Newey-West method to account for violations of classical assumption tests. The results show that profitability, firm size, and the audit committee have positive and significant effects on sustainability reporting, while liquidity has a negative and significant effect. Meanwhile, leverage does not affect sustainability reporting. These findings support stakeholder theory, which posits that companies with strong financial performance and effective governance tend to enhance the disclosure of sustainability information. This study is expected to inform management and investors in their decision-making.
Determinasi Pengelolaan Keuangan Mahasiswa Ditinjau dari Tingkat Literasi dan Pola Hidup Konsumtif Lahagu, Marlista; Widagdo, Susmono
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3521

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa STIEPARI Semarang asal Nias. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan dari 100 responden yang dipilih melalui teknik simple random sampling dari populasi 134 mahasiswa aktif asal Nias menggunakan rumus Slovin. Pengumpulan data dilakukan selama periode Januari hingga Februari 2026 melalui kuesioner terstruktur berskala Likert dan dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan berpengaruh positif dan signifikan, sedangkan gaya hidup berpengaruh negatif dan signifikan terhadap pengelolaan keuangan. Secara simultan, kedua variabel berpengaruh signifikan dan koefisien determinasi (R²) sebesar 0,582, yang menunjukkan bahwa 58,2% variasi pengelolaan keuangan mahasiswa dapat dijelaskan oleh literasi keuangan dan gaya hidup. Temuan ini mengimplikasikan pentingnya penguatan literasi finansial yang diimbangi dengan pembentukan lingkungan yang mendukung gaya hidup produktif bagi mahasiswa perantau.
Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022) Pasha Daveena Aritonang; Ita Nuryana
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3641

Abstract

The rapid expansion of digital finance services, particularly Buy Now Pay Later (BNPL) platforms such as Shopee PayLater, has significantly altered consumption patterns among university students. The aim of this study is to examine the effect of Shopee PayLater usage and lifestyle on consumptive behavior, as to test the moderating role of financial literacy among Accounting Education students at Universitas Negeri Semarang (class of 2022). A quantitative explanatory approach was employed, with data collected via Likert-scale questionnaires distributed to 63 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Results show that Shopee PayLater usage positively and significantly affects consumptive behavior (path coefficient = 0.440, p = 0.000), as does lifestyle (path coefficient = 0.408, p = 0.003). Financial literacy, however, does not directly influence consumptive behavior (p = 0.676). Notably, financial literacy significantly strengthens—rather than weakens—the effect of lifestyle on consumptive behavior (interaction coefficient = 0.253, p = 0.019), while it does not moderate the relationship between Shopee PayLater usage and consumptive behavior (p = 0.712). These findings contribute theoretically by extending the Theory of Planned Behavior, demonstrating that BNPL accessibility and lifestyle orientation are stronger predictors of consumptive behavior than financial knowledge alone. Practically, this study suggests that financial literacy interventions must be accompanied by self-regulation strengthening and consumer protection policies to effectively curb excessive consumption driven by digital credit services.
The Effect of Work Stress and Work Environment on Employee Performance Elna Halawa; Krisnawati Setyaningrum Nugraheni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3580

Abstract

Employee performance is a critical element in organizational success, particularly in labor-intensive industries such as garment manufacturing. This study aims to analyze the effect of work stress (X1) and work environment (X2) on employee performance (Y) in garment industry companies in Semarang Regency. A quantitative descriptive approach with multiple linear regression analysis was employed. The population and sample comprised 96 employees using total sampling. Data were collected through a Likert-scale questionnaire (1–5) with 10 items per variable. All classical assumption tests (normality, multicollinearity, heteroscedasticity) were satisfied. Reliability tests yielded Cronbach's Alpha of 0.866 (work stress), 0.941 (work environment), and 0.937 (employee performance), confirming instrument reliability. Results indicate: (1) work stress has no significant partial effect on employee performance (t = 1.581; sig. = 0.117); (2) work environment has a significant positive partial effect on employee performance (t = 9.618; sig. = 0.000); (3) simultaneously, both variables significantly affect employee performance (F = 56.630; sig. = 0.000) with a coefficient of determination (R²) of 54.9%. These findings confirm that optimizing the work environment both physical and non-physical is the primary strategic priority for enhancing employee performance in the garment industry.
Pengaruh Kapabilitas Keuangan, Infrastruktur Teknologi, dan Kemampuan Manajerial terhadap Kinerja UKM di Kota Semarang Sheva Rani Septiya Wibowo; Agus Wibowo
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3738

Abstract

Despite the increasing number of SMEs operating in Semarang City, there have been no parallel developments in terms of improving the quality of business performance. A lot of SMEs still find themselves experiencing problems related to their financial capacity, technological adoption, and managerial ability, thus impacting negatively on their operational efficiency and sustainability. Hence, this research attempts to examine the effect of financial capability, technological infrastructure, and managerial capacity on the performance of SMEs in Semarang City. The research was designed quantitatively using the associative approach. Primary data were gathered from 150 SME owners through questionnaires distributed purposively. The data were analyzed using multiple linear regression after being tested for validity, reliability, and classical assumption. Based on the findings, financial capability, technological infrastructure, and managerial capability show a positive and significant impact on the performance of SMEs in Semarang City. However, among the three variables, managerial capability is proven to be the most influential determinant of business performance. This research empirically adds knowledge by combining the three variables into one research design while adding up the Resource-Based View perspective stating that effective internal resources provide a sustainable competitive advantage. The findings highlight the significance of financial literacy, technological acceleration, and managerial training to improve SME's performance. Future research may be done longitudinally and including more variables in the analysis.
Analisis Penggunaan Aplikasi Coretax Dalam Pembuatan Faktur Pajak Pada PT Pindad Siti Linda Mulyana
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3969

Abstract

This study aims to examine the use of the Coretax application in generating Tax Invoices at PT Pindad, the timing of Tax Invoice issuance to business partners, the obstacles encountered during the issuance process, and their impact on the companys tax administration. This study employed a qualitative method with a case study approach, and data were collected through interviews, observations, and documentation. The results show that PT Pindad began implementing the Coretax application in January 2025 as part of the Directorate General of Taxes digital tax administration system. The use of Coretax is considered more effective than the previous e-Faktur system because all tax administration processes have been integrated into a single platform. The Tax Invoice issuance process is carried out based on invoices from the Corporate Finance Department through stages of data input, verification, digital signature validation, and invoice printing. However, several technical obstacles were still identified, including system errors, the use of the Unit Financial Transaction Identification Number, and additional data requests from customers. These obstacles resulted in delays in data input and Tax Invoice issuance and affected the billing process to business partners. To address these issues, PT Pindad improved interdepartmental coordination and ensured data completeness to support smoother tax administration in accordance with applicable regulations.
Evaluasi Kualitas Laporan Keuangan dan Praktik Good Corporate Governance Pada Perusahaan Teknologi yang Melayani Publik Secara Massal Fajar Hafidh Arasy; Ignatius Roni Setyawan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3983

Abstract

The digital economy is driving the growth of PT GoTo Gojek Tokopedia Tbk., but the company recorded significant losses post-IPO (2021-2022) due to its "cash burn" strategy and stock-based compensation (SBC) expenses. This condition raises issues of financial reporting transparency and the effectiveness of Good Corporate Governance (GCG) in mitigating agency conflicts. This study aims to evaluate the quality of SBC and marketing expense reporting, and analyze the effectiveness of GCG in protecting public shareholders. The research approach is qualitative with a case study method on secondary data (financial and annual reports post-IPO). Data analysis uses a descriptive-qualitative approach based on PSAK standards (102, 107, 109, 113, 201) and GCG principles. The results show that GoTo has implemented transparency and good reporting quality in accordance with PSAK standards. SBC and marketing expenses are disclosed in detail, reflecting an accurate economic representation. Although still experiencing a net loss, there is a trend of improving performance in the form of a significant reduction in operating losses in 2025 through operational efficiency.

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