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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 720 Documents
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Gig Economy di Indonesia: Analisis Dampak terhadap Kesejahteraan Pekerja dan Implikasi Kebijakan Royhisar Martahan Simanungkalit; Sapto Jumono; Muhammad Fachruddin Arrozi; 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.v19i1.3625

Abstract

Gig economy telah muncul sebagai fenomena global yang secara signifikan mengubah lanskap ketenagakerjaan. Sistem kerja berbasis proyek dan fleksibel ini menawarkan berbagai keuntungan, seperti kebebasan waktu, peluang kerja yang lebih luas, dan akses penghasilan tambahan. Namun, di balik fleksibilitas ini terdapat dampak ambivalen pada kualitas hidup pekerja dan keberlanjutan sosial. Ketidakpastian pendapatan, kurangnya perlindungan sosial, dan tekanan psikologis karena beban kerja yang tidak dapat diprediksi adalah salah satu tantangan utama yang dihadapi oleh pekerja gig. Penelitian ini bertujuan untuk mengevaluasi implikasi ekonomi pertunjukan terhadap kesejahteraan individu, stabilitas sosial, dan keberlanjutan jangka panjang. Dengan menggunakan pendekatan kualitatif dan kuantitatif, penelitian ini menganalisis pengalaman pekerja gig di berbagai sektor dan meninjau kebijakan relevan yang mendukung ekosistem kerja yang inklusif dan berkelanjutan. Temuan menunjukkan bahwa meskipun ekonomi pertunjukan dapat memberikan peluang ekonomi baru, ketidakseimbangan antara fleksibilitas dan perlindungan pekerjaan dapat berdampak negatif pada kesejahteraan pekerja dan struktur sosial yang lebih luas. Oleh karena itu, diperlukan strategi komprehensif untuk menciptakan ekosistem kerja yang berkelanjutan, termasuk regulasi yang adaptif, perlindungan sosial yang memadai, dan peningkatan literasi digital dan keuangan bagi pekerja gig. Mencapai keseimbangan antara fleksibilitas dan perlindungan adalah elemen kunci dalam memastikan bahwa ekonomi pertunjukan tidak hanya memberikan manfaat ekonomi tetapi juga mendukung kesejahteraan individu dan keberlanjutan sosial dalam jangka panjang.
Implementasi Manajemen Keuangan Sekolah Dalam Mewujudkan Efisiensi Operasional Elvilina Intan Mei Laia; Ray Octafian
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.v19i1.3630

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi manajemen keuangan sekolah dalam mewujudkan efisiensi operasional di SMK Masehi. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara mendalam, observasi, dan studi dokumentasi. Informan penelitian terdiri dari kepala sekolah, bendahara sekolah, wakil kepala sekolah bidang sarana dan prasarana, serta perwakilan komite sekolah yang dipilih secara purposive sampling. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa implementasi manajemen keuangan di SMK Masehi telah mencakup tahapan perencanaan, pelaksanaan, pengawasan, dan pelaporan, namun masih menghadapi beberapa kendala yang memengaruhi efisiensi operasional. Kendala utama meliputi keterbatasan sumber pendanaan, perencanaan anggaran yang belum sepenuhnya berbasis kebutuhan prioritas, serta sistem pengawasan internal yang perlu diperkuat. Implikasi temuan ini menunjukkan perlunya penguatan kapasitas manajerial pengelola keuangan sekolah, pengembangan sistem penganggaran berbasis prioritas, serta peningkatan transparansi dan akuntabilitas pengelolaan dana untuk mendukung efisiensi operasional yang berkelanjutan.
Sistem Informasi Akuntansi Keuangan Berbasis Web dengan Metode Akrual: Studi Kasus Matahari CCTV Semarang Vira Dwi Agustin; Eni Endaryati; Setiyo Prihatmoko
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.v19i1.3634

Abstract

Financial recording practices at Matahari CCTV Semarang were previously carried out using semi-manual methods, which often caused inconsistencies between transaction records, delays in reporting, and difficulties in monitoring receivables and payables. This condition indicates the need for a more integrated and efficient accounting system. This study aims to develop and implement a web-based accounting information system using an accrual basis approach. The research adopts a Research and Development (R&D) method, starting from field observations and interviews to identify user requirements, followed by system design, development, and functional testing using black-box techniques. The implementation results show a noticeable improvement in operational efficiency. The time required for transaction recording decreased significantly, and the level of recording errors was reduced. In addition, the system enables automatic journal generation and real-time financial reporting, which improves data accuracy and accessibility. The application of the accrual basis also provides a more realistic representation of financial conditions, particularly in managing receivables and payables. Overall, the developed system demonstrates practical value for SMEs transitioning from manual to digital accounting processes, especially in improving the quality of financial information used for decision-making.
Membangun Hubungan Pelanggan Jangka Panjang Melalui Manajemen Piutang Usaha di PT XYZ Tan Juan Michael; Susmono Widagdo
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.v19i1.3650

Abstract

This research aims to explore and evaluate the integration between accounts receivable management practices and customer relationship performance at PT XYZ. To date, the primary challenge for the company in controlling credit risk is not merely ensuring that payments are received from debtors, but also maintaining the customers' willingness to continue credit transactions in the future. However, a gap often occurs where the collection function operates rigidly, neglecting the role of the sales force's relationship orientation as a mediator. Utilizing a descriptive qualitative method, this study gathered data through in-depth interviews with all Heads of Departments including Finance, Sales, Marketing, and Operations supplemented by observation and documentation studies. The findings reveal that internal control over accounts receivable at PT XYZ has not been effectively integrated with efforts to sustain customer relationship continuity. There are three key findings identified: first, the existence of rigid functional silos between the Finance Department, which prioritizes cash flow, and the Sales Department, which focuses on expansion; second, the reluctance of the sales force to engage in the collection process due to concerns about damaging their rapport or professional image with clients; and third, credit approval analysis policies that still overlook the "Character" aspect of customers and their long-term relationship history. The study concludes that such managerial rigidity risks stifling future profit potential. Consequently, it is recommended that PT XYZ adopt a holistic credit policy and empower its sales force as diplomatic facilitators within the collection process to strike a balance between financial discipline and customer satisfaction..
Analisis Laju Pertumbuhan dan Kontribusi Pajak, Bea Balik Nama, dan Pajak Bahan Bakar Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Provinsi Maluku Royhisar Martahan Simanungkalit; Ryand Max Dewanna
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.v19i1.3691

Abstract

This study aims to analyse the growth rate and contribution of Motor Vehicle Tax (PKB), Motor Vehicle Transfer Duty (BBNKB), and Motor Vehicle Fuel Tax (PBBKB) to the Local Own-Source Revenue (PAD) of Maluku Province for the period 2020–2024. The method used is quantitative descriptive analysis utilising secondary data in the form of Budget Realisation Reports obtained from the Maluku Provincial Revenue Agency. The analysis was conducted by calculating the growth rates and contribution ratios of each type of tax to PAD. The results of the study indicate that the growth rates of PKB, BBNKB, PBBKB, and PAD fluctuated during the study period. The highest average growth rate was achieved by PBBKB at 13.62%, followed by PKB at 6.65%, PAD at 6.42%, and BBNKB at 2.25%. In terms of contribution, PBBKB was the largest contributor to PAD with an average contribution of 26.05%, followed by PKB at 17.70% and BBNKB at 10.62%. These findings indicate that PBBKB is the most dominant source of revenue in supporting the Provincial Own Revenue (PAD) of Maluku Province, whilst PKB acts as a relatively stable source of revenue. Therefore, the local government needs to optimise the management of local taxes through improved taxpayer compliance, strengthening the tax administration system, and utilising technology to enhance the effectiveness of tax collection in order to support fiscal autonomy and regional development.
Otomatisasi Pencatatan Kas Terintegrasi Berbasis Excel VBA untuk Efisiensi Proses Adi Rachmanto; Ria Novianti
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.v19i1.3733

Abstract

Pencatatan kas merupakan aktivitas akuntansi yang penting karena kas bersifat sangat likuid dan berpengaruh langsung terhadap pengambilan keputusan manajerial. PT Raharja Sedaya Komputindo sebelumnya masih menggunakan pencatatan spreadsheet secara manual setelah faktur penjualan dan pembelian dihasilkan, sehingga menimbulkan risiko input ganda, keterlambatan penyusunan laporan, dan kesulitan penelusuran transaksi historis. Penelitian ini bertujuan mengembangkan dan mengevaluasi sistem informasi akuntansi kas terintegrasi berbasis Excel VBA untuk meningkatkan efisiensi proses pencatatan, akurasi, dan keterpaduan laporan. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus dan model waterfall yang mencakup analisis kebutuhan, perancangan, implementasi, pengujian, dan perencanaan pemeliharaan. Data primer diperoleh melalui wawancara kepada pihak pemilik/pengelola dan pengguna pencatatan kas, observasi proses penerimaan dan pengeluaran kas, serta dokumentasi transaksi periode Juli-Agustus yang mencakup penerimaan pelanggan, pembelian barang, biaya operasional, status pembayaran, dan transaksi dengan atau tanpa PPN. Sistem menghasilkan master data terintegrasi, form penerimaan dan pengeluaran kas, jurnal otomatis, buku besar, laporan arus kas, filter transaksi, ekspor PDF, dashboard, dan kontrol login pengguna. Hasil pengujian fungsi menunjukkan bahwa fitur utama berjalan sesuai skenario uji, sedangkan integrasi satu sumber data transaksi mengurangi input ulang dan mempercepat penyusunan laporan secara proses. Kontribusi penelitian ini adalah model sistem informasi akuntansi kas berbiaya rendah yang mengintegrasikan input transaksi sampai laporan dan dashboard dalam satu aplikasi sederhana untuk organisasi kecil dan menengah.
Analisis Penerapan Aplikasi Rekonsiliasi dan Penyusunan Laporan Keuangan Berbasis Web Rosi Triastanti; Miftahul Hadi
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.v19i1.3740

Abstract

Transformasi digital dalam pengelolaan keuangan negara mendorong pemanfaatan sistem informasi terintegrasi guna meningkatkan efisiensi rekonsiliasi dan kualitas laporan keuangan pemerintah. Penelitian ini bertujuan untuk menganalisis penerapan aplikasi Monitoring SAKTI (MonSAKTI) sebagai sistem rekonsiliasi dan penyusunan laporan keuangan berbasis web pada wilayah kerja KPPN Ruteng serta mengidentifikasi berbagai kendala yang dihadapi dalam implementasinya. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa studi kepustakaan, wawancara, observasi, dan dokumentasi. Informan penelitian merupakan pegawai yang memiliki kewenangan dan terlibat langsung dalam proses rekonsiliasi serta penyusunan laporan keuangan pada KPPN Ruteng. Data dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi MonSAKTI meningkatkan efisiensi proses rekonsiliasi melalui integrasi data antara SAKTI dan SPAN, percepatan identifikasi ketidaksesuaian transaksi, penyederhanaan proses rekonsiliasi, serta kemudahan penerbitan Surat Hasil Rekonsiliasi (SHR). Sistem ini turut mendukung peningkatan akurasi, transparansi, dan akuntabilitas pelaporan keuangan pemerintah. Namun demikian, implementasinya masih menghadapi sejumlah kendala, antara lain keterbatasan kualitas jaringan internet, perbedaan kompetensi operator satuan kerja, permasalahan migrasi data, serta penyelesaian transaksi dalam konfirmasi. Penelitian ini menunjukkan bahwa keberhasilan implementasi MonSAKTI tidak hanya ditentukan oleh teknologi yang digunakan, tetapi juga oleh kesiapan sumber daya manusia, dukungan infrastruktur, dan efektivitas koordinasi antarunit kerja.
The Influence of Financial Literacy, Financial Motivation, and Social Influence on Student Investment Preferences in Semarang City Kadi Mesra 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.v19i1.3758

Abstract

Young investor participation in Indonesia’s capital market has grown substantially, yet financial literacy among university students remains below the national average, creating concerns about the quality of investment decisions in this segment. This study examines the influence of financial literacy, financial motivation, and social influence on investment preferences among undergraduate students in Semarang City, adopting the Theory of Planned Behavior (TPB) as the theoretical framework. A quantitative cross-sectional survey was conducted with 90 undergraduate students at universities in Semarang City, and data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results show that all three variables positively and significantly influenced investment preferences, jointly explaining approximately 70% of the variance. Financial motivation emerged as the strongest predictor, reflecting students’ autonomous orientation toward financial independence rather than external economic pressure. A gap was identified between declarative financial knowledge and applicable decision-making confidence, while digital social media exposure proved more influential than direct peer interaction in shaping investment preferences. These findings suggest that financial education programs should shift from knowledge transfer to experiential decision-making training, and that regulators and fintech platforms should develop systematic digital content strategies to translate students’ investment intentions into actual investment behavior.
The Role of Work Empowerment, Work Motivation, and Work Environment in Improving Employee Performance in the Textile Industry in Ungaran Priska Desriana Sihura; 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.v19i1.3794

Abstract

The structural contraction in the Indonesian textile industry raises critical questions about the sustainability of the sector and the drivers of employee performance in the current manufacturing sector. This study examines how work empowerment, work motivation, and the work environment influence employee performance among textile workers in Ungaran, Central Java. The study used cross-sectional survey data and analyzed them using multiple linear regression. All research instrument items were found to be valid and demonstrated a very high level of reliability. Furthermore, classical assumption tests confirmed that the data were normally distributed and free from multicollinearity and heteroscedasticity. The results showed that all three predictor variables had a positive and significant influence on employee performance. Work motivation emerged as the strongest predictor, followed by work environment and work empowerment. Simultaneously, these three variables were also able to explain a significant portion of the variance in employee performance. Furthermore, the study identified a structural-psychological gap in work empowerment: the meaning and competence dimensions were strong, while the self-determination and impact dimensions were consistently weaker. This suggests that a centralized authority structure limits employee performance potential. These findings extend the psychological empowerment model and Self-Determination Theory to the crisis-affected manufacturing sector, and provide evidence-based guidance for integrated performance management in the Indonesian textile industry.
Pengaruh Gaya Kepemimpinan Partisipatif dan Budaya Organisasi Terhadap Kepuasan Kerja dengan Work-Life Balance sebagai Variabel Mediasi Galuh Suci Retna Mulatsih; Nurul Kamilia
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.v19i1.3796

Abstract

This study aims to examine the influence of participative leadership style and organizational culture on job satisfaction through work-life balance as a mediator in the Semarang City Fire Department. This study uses a quantitative approach with 183 respondents from the Semarang City Fire Department. Data collection techniques were carried out through the distribution of instruments and observations to obtain a direct picture of the conditions and activities of employees. The data analysis technique used Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS version 4 application. The results of the study indicate that participative leadership style has a significant and positive effect on work-life balance and job satisfaction. Organizational culture has a positive and significant effect on work-life balance and job satisfaction. In addition, work-life balance has been shown to have a positive and significant effect on job satisfaction, which indicates that work-life balance significantly mediates the relationship between participative leadership style and job satisfaction, as well as between organizational culture and job satisfaction. These findings indicate that leadership and organizational culture play an important role in work-life balance and job satisfaction.

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