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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 720 Documents
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Paradoks Pertumbuhan Ekonomi di Kawasan Urban Residential: Analisis Kesenjangan PDRB Per Kapita Kota Bekasi Asep Pipin Hanapi
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.v19i1.3985

Abstract

The macroeconomic dynamics of capital city buffer zones often present an anomaly between aggregate growth and the equitable distribution of individual welfare. This study examines the post-pandemic economic performance of Bekasi City, where the Economic Growth Rate in 2025 reached 5.39%, surpassing the averages of West Java Province (5.32%) and the national level (5.11%). However, this impressive expansion is overshadowed by stagnation in per capita Gross Regional Domestic Product (GRDP), which has plateaued at around IDR 52.51 million, significantly lagging the provincial average of IDR 59.87 million. Employing a descriptive quantitative approach based on panel and time-series data (2019-2025), this study unravels the structural roots of this disparity. The analysis indicates that the per capita gap is associated with Bekasi's characteristics as an urban residential area, as reflected in population growth outpacing the increase in per capita GRDP during the observation period. The surge in commuter migration, which boosted the population to 2.64 million, acts as a cannibalizing factor against the mathematical income ratio. Furthermore, the dominance of capital-intensive sectors such as the Manufacturing Industry (32.48%) induces capital flight towards the core agglomeration pole in Jakarta. Despite the depressed per capita value, the sociological condition dominated by minimum-wage working classes surprisingly yields a positive impact on income equality, evidenced by Bekasi City's Gini Index (0.407), which is more inclusive than the provincial average (0.416). These findings provide policy implications on the necessity of reorienting economic success metrics from merely pursuing GRDP towards stabilizing inequality and strengthening the local MSME sector.
Pengaruh Struktur Modal, Penghindaran Pajak, dan Diversitas Gender Terhadap Kinerja Keuangan Perusahaan Manufaktur Food and Beverage Monica Chandra; Agus Munandar
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.v19i1.3523

Abstract

The food and beverage manufacturing sector in Indonesia plays a strategic role in the national economy and has demonstrated relatively stable growth in the post–COVID-19 period. However, revenue growth in several companies within this sector has not always been accompanied by increased profits, indicating pressure on firms’ financial performance. This study aims to examine the effect of capital structure, tax avoidance, and gender diversity on the financial performance of food and beverage manufacturing companies in Indonesia during the 2020–2024 period. Purposive sampling was employed, resulting in a sample of 85. The data were analyzed using panel data regression techniques. The findings indicate that capital structure, proxied by the Debt to Equity Ratio (DER), has a negative and significant effect on financial performance. Meanwhile, tax avoidance, proxied by the Cash Effective Tax Rate (CETR), and gender diversity, measured by the proportion of female directors, do not have a significant effect on financial performance. Simultaneously, capital structure, tax avoidance, and gender diversity significantly affect the financial performance of food and beverage manufacturing companies.
Rasio Aktivitas dan Leverage terhadap Financial Distress Perusahaan subsektor Food and Beverage Risma Hidayanti; Haris Ihsanil Huda
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.v19i1.3547

Abstract

This study aims to examine the effect of inventory turnover (activity ratio) and Debt to Asset Ratio (leverage ratio) on financial distress conditions, measured using the Altman Z-score model. The research focuses on food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using a purposive sampling method based on specific criteria to obtain consistent data throughout the observation period. A total of 25 observations were analyzed using the multiple linear regression method. To address the violation of the residual normality assumption in a small sample size, the model's parameter estimates were adjusted using the HC3-type Robust Standard Error approach, while the presence of autocorrelation  was acknowledged as a limitation of the pooled OLS model. The partial test results indicate that inventory turnover does not have a significant effect on financial distress , whereas the Debt to Asset Ratio has a significant negative effect (p < 0.001). Together, these two variables contribute 80.3% to explaining the variation in companies' financial conditions. This research confirms that a high proportion of debt serves as a primary determinant increasing the risk of corporate financial distress. Consequently, management is advised to optimize capital structure efficiency and mitigate solvency risks.
Pengaruh Likuiditas, Profitabilitas, Leverage, dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan Sektor Kesehatan Trisno Dwi Nugroho; Andri Mauludi
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.v19i1.3563

Abstract

This study aims to analyse the influence of liquidity, profitability, leverage, and Corporate Social Responsibility (CSR) on firm value in the healthcare sector listed on the Indonesia Stock Exchange for the period 2021–2023. Enterprise value is proxied using Tobin’s Q, whilst liquidity is measured by the Current Ratio (CR), profitability by Return on Assets (ROA), and leverage by the Debt-to-Equity Ratio (DER). This study employs a quantitative approach using purposive sampling, yielding 114 observations from 38 companies. The data were analysed using multiple linear regression with the aid of SPSS, beginning with descriptive statistics, classical assumption tests, and hypothesis testing. The results indicate that, simultaneously, the variables of liquidity, profitability, leverage, and CSR influence firm value. Partially, profitability has a significant positive effect on firm value, whilst liquidity, leverage, and CSR show varying results and are not entirely significant. These findings indicate that a firm’s ability to generate profits is a key factor considered by investors when evaluating firms, particularly in the healthcare sector amidst the post-pandemic dynamics.
Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan: Studi pada Perusahaan Sektor Energi di BEI 2021–2024 Anggraini Aisyah Putri Winarsa; M Hendri Yan Nyale
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.v19i1.3566

Abstract

This study aims to examine the effect of profitability, leverage, and liquidity on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative approach using secondary data obtained from financial statements. The sampling technique used is purposive sampling, resulting in 32 companies with 128 observations. Data were analyzed using multiple linear regression with classical assumption tests to ensure model validity. The results show that profitability has a positive and significant effect on firm value, indicating that the company’s ability to generate profits is a key factor considered by investors. Leverage also has a positive and significant effect, suggesting that the use of debt in the energy sector is perceived as a signal of growth and expansion when managed effectively. Meanwhile, liquidity does not have a significant effect on firm value, implying that short-term financial capability is not a primary consideration for investors in this sector. These findings highlight that investors tend to focus more on long-term performance indicators such as profitability and capital structure rather than liquidity in assessing firm value.
Dampak Tata Kelola Perusahaan yang Baik terhadap Earning per Share pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Atikah Nur Fadiah; Andar Febyansyah
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.v19i1.3570

Abstract

This study aims to analyze the relationship between corporate governance and Earning per Share, which uses five independent variables, namely Managerial Ownership (MO), Foreign Ownership (FO), Audit Committee (AC), Board of Commissioners Size (BOS), and Independent Commissioners (IC). Meanwhile, the dependent variable used is Earning per Share (EPS). This research data is secondary, with a population of 25 companies in the food and beverage sub-sector on the Indonesia Stock Exchange (IDX). Then, out of 25 companies, 14 companies the criteria, so there were 42 samples during the 2021-2023 period with a purposive sampling technique. This test method uses Quantitative and as a test using Multiple Linear Regression and is processed using a statistical test application. The results obtained by Managerial Ownership on Earnings per Share have no effect, Foreign Ownership is also proven not to affect Earnings per Share, the Audit Committee does not contribute to Earnings per Share, the Size of the Board of Commissioners has a positive influence on Earnings per Share, Independent Commissioners are also not proven to influence Earnings per Share. These findings indicate that an optimal board of commissioner’s structure can increase the effectiveness of supervision and support the efficiency of decision making, thereby having an impact on increasing Earnings per Share.
The Influence of Financial Literacy, Financial Self-Efficacy, and Lifestyle on Students' Financial Management Behavior Novitri 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.v19i1.3581

Abstract

This study examines the effects of financial literacy, financial self-efficacy, and lifestyle on students' financial management behavior in the era of cashless society. Using a quantitative approach with multiple linear regression analysis, primary data was collected from 92 student respondents across several universities in Semarang through a structured questionnaire. The results indicate that financial literacy does not have a significant effect on financial management behavior (t = 1.402; p = 0.165), while financial self-efficacy (t = 8.352; p = 0.000) and lifestyle (t = 5.114; p = 0.000) each exert a positive and significant influence. Simultaneously, the three variables explain 73.6% of the variance in financial management behavior (R² = 0.736; F = 26.22; p = 0.000). These findings confirm that psychological control capacity and social environmental pressure are stronger determinants of financial management behavior than cognitive knowledge alone. The knowledge-behavior gap identified in this study underscores the urgent need for financial education interventions that transcend mere knowledge transfer toward psychological capacity building, particularly in the context of digital payment ecosystems increasingly adopted by Generation Z.
Financial Statement Fraud dengan Moderasi Komisaris Independen: Pengujian Fraud Hexagon Afifah Arni; Iva Sofi Gunawati
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.v19i1.3583

Abstract

This study aims to examine the influence of the fraud hexagon theory, proxied by financial stability, nature of industry, change in auditor, change in director, frequency of CEO’s pictures, and political connection, on financial statement fraud in mining companies listed on the Indonesia Stock Exchange during 2020–2024, with independent commissioners as a moderating variable. The sampling method used was purposive sampling, resulting in 32 companies with 160 observations. This study employed secondary data obtained from annual reports accessed through the Indonesia Stock Exchange (IDX) website. Data analysis was conducted using logistic regression and moderated regression analysis with EViews 12 software at a 5% significance level. The results show that financial stability, frequency of CEO’s pictures, and political connection significantly affect financial statement fraud, while nature of industry, change in auditor, and change in director have no significant effect. In addition, independent commissioners significantly moderate the relationship between financial stability and financial statement fraud.
Pengaruh Pengungkapan Corporate Social Responsibility dan Leverage terhadap Stock Price Crash Risk dengan Kualitas Audit sebagai Variabel Moderasi Christina Astria; Sri Handayani
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.v19i1.3590

Abstract

This study aims to analyse the influence of managerial ownership, foreign ownership, audit committees, board size, and independent directors on Earnings per Share (EPS) in companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The research method employed was a quantitative approach using purposive sampling, resulting in a sample of 14 companies comprising a total of 42 observations. Data analysis was conducted using multiple linear regression, preceded by a test of classical assumptions. The results indicate that managerial ownership, foreign ownership, audit committees, and independent commissioners do not influence EPS. Meanwhile, the size of the board of commissioners was found to influence EPS. These findings suggest that within the food and beverage sector, company performance is more influenced by operational factors such as production efficiency, distribution, and consumer purchasing power than by corporate governance mechanisms. Furthermore, most corporate governance mechanisms tend to be merely formalities to comply with regulations and thus have not yet been able to make a significant contribution to improving financial performance. This study is expected to contribute to investors and management in understanding the factors that influence EPS, as well as serve as a reference for further research by considering other variables beyond the model used.
Analisis Penerapan Asas-asas Pengelolaan Keuangan Dana Desa (Studi Kasus: Pemerintah Desa Bojongmalaka) Rola Manjaleni; Cut Intan Amalia; Dian Anita
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.v19i1.3607

Abstract

Village fund financial management is a crucial aspect of rural governance that requires adherence to fundamental principles to ensure transparency, accountability, public participation, and fiscal discipline. This study aims to analyze the implementation of the principles of village fund financial management at Bojongmalaka Village Government, Baleendah District, Bandung Regency, West Java Province. The research employs a qualitative descriptive approach with a case study design. Data were collected through in-depth interviews with the Village Secretary as the primary informant, supplemented by documentary analysis of the 2025 Village Budget Realization Report (APBDes). The findings reveal that Bojongmalaka Village has generally implemented the four principles of financial management in accordance with applicable regulations. The transparency principle is demonstrated through the publication of budget information via billboards, the official village website, and social media platforms, although disclosed information remains limited to general data. The accountability principle is upheld through structured reporting mechanisms utilizing the Village Financial System (SISKEUDES), involvement of relevant village officials, and external auditing by the District Inspectorate. The participatory principle is realized through the Village Development Planning Deliberation (Musrenbangdes) and village meetings, despite constraints in regulatory and budgetary limitations that prevent full realization of community proposals. The principle of fiscal order and discipline is maintained through systematic multi-stage financial recording and reporting, though challenges related to delays in fund disbursement persist. The study concludes that the primary obstacles are not non-compliance with regulations but rather limited flexibility caused by regulatory constraints, budgetary limitations, and policy dynamics at the regional government level.

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