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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 712 Documents
 68   69   70   71   72 
Pengaruh Social Media Marketing dan E-WOM pada Purchase Intention Dimediasi oleh Brand Trust Aisya Muthia Majid; Widya Prananta
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.v19i1.3813

Abstract

This study examines how social media marketing, electronic word of mouth, and brand trust influence purchase intention among prospective Garnier consumers. Data were collected through a questionnaire distributed to 105 prospective Garnier consumers in Semarang. Respondents were selected using purposive sampling, and the data were analyzed using the SEM-PLS method. The findings indicate that electronic word of mouth has a positive and significant effect on purchase intention. However, social media marketing and brand trust do not have a significant effect on purchase intention. Furthermore, although social media marketing and electronic word of mouth have a positive and significant effect on brand trust, the proposed mediation hypotheses are not empirically supported, indicating that brand trust does not function as an effective mediator in explaining the relationship between social media marketing, electronic word of mouth, and purchase intention. These findings suggest that consumer recommendations and reviews play a greater role in shaping purchase intention than social media marketing activities and brand trust. This study contributes to the development of digital marketing literature and provides practical implications for companies to optimize their electronic word of mouth strategies in an effort to increase consumer purchase intention.
Pengaruh Struktur Modal Dan Profitabilitas Terhadap Harga Saham : Ukuran Perusahaan Sebagai Moderasi Luluk Fiya Afiati; Utami Puji Lestari
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.v19i1.3832

Abstract

The purpose of this study is to investigate and evaluate the effect of profitability and capital structure on stock prices, as well as the moderating effect of firm size. The study population consisted of 91 energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. After using a purposive sampling technique, a final sample of 58 companies with 174 observations was obtained. A Fixed Effects Model (FEM), estimated using the Estimated Generalized Least Squares (EGLS) approach, was used in panel data regression analysis. The results of the hypothesis testing indicate that capital structure significantly and negatively influences stock prices. Conversely, profitability has no significant impact on stock prices. In terms of moderation, the relationship between capital structure and stock prices is significantly strengthened by firm size; however, the relationship between profitability and stock prices is not significantly moderated. Specifically, this study reduces information asymmetry in the capital market, advancing the theoretical development of signaling theory and the financial management literature.
Pengaruh Pemutihan Berkala dan Literasi Wajib Pajak terhadap Kepatuhan PKB Orang Pribadi di Kota Semarang Shofi Nila Munana; Sri Wahyuning; Iwan Koerniawan; Bambang Widjanarko Susilo; Eni Endaryati
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.v19i1.3841

Abstract

Motor Vehicle Tax (MVT) is one of the main sources of Regional Original Revenue and plays an important role in supporting regional development and providing public services. However, the high level of Motor Vehicle Tax arrears in Semarang City indicates that individual taxpayers' compliance remains suboptimal. This study aims to analyze the effect of Periodic Tax Amnesty and Taxpayer Literacy on Motor Vehicle Tax compliance among individual taxpayers in Semarang City. The study employed a quantitative approach using a causal associative method. Data were collected through questionnaires distributed to 100 individual taxpayers selected via purposive sampling. The data were analyzed using multiple linear regression in SPSS version 25. The results indicate that Periodic Tax Amnesty and Taxpayer Literacy have a significant effect on Motor Vehicle Tax compliance, both partially and simultaneously. The coefficient of determination (R²) of 0.642 indicates that both variables explain 64.2% of the variation in Motor Vehicle Tax compliance, with the remaining 35.8% attributable to other factors outside the research model. The novelty of this study lies in examining the simultaneous effect of Periodic Tax Amnesty and Taxpayer Literacy on Motor Vehicle Tax compliance among individual taxpayers in Semarang City. The findings recommend strengthening taxpayer education programs and implementing periodic tax amnesty policies more targeted to improve taxpayer compliance sustainably.
Pengaruh Moral Pajak, Pengetahuan Pajak, dan Persepsi Sanksi Pajak Terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor Pada Gen Z di Kota Tangerang Selatan Adam Fadhil Fathoni; Linawati Linawati
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.v19i1.3842

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Moral Pajak, Pengetahuan Pajak, dan Persepsi Sanksi Pajak terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor pada Generasi Z di Kota Tangerang Selatan. Penelitian ini dilatarbelakangi oleh masih rendahnya tingkat kepatuhan pembayaran Pajak Kendaraan Bermotor di kalangan generasi muda, khususnya Generasi Z, meskipun pemerintah telah melakukan berbagai upaya untuk meningkatkan penerimaan pajak daerah. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan survei melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan analisis regresi linier berganda dengan bantuan aplikasi SPSS 29. Hasil penelitian menunjukkan bahwa Moral Pajak, Pengetahuan Pajak, dan Persepsi Sanksi Pajak secara parsial maupun simultan berpengaruh positif dan signifikan terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor pada Generasi Z di Kota Tangerang Selatan. Moral Pajak merupakan variabel yang memiliki pengaruh paling dominan terhadap kepatuhan wajib pajak. Temuan penelitian menunjukkan bahwa kepatuhan pajak tidak hanya dipengaruhi oleh faktor eksternal berupa sanksi perpajakan, tetapi juga oleh faktor internal berupa kesadaran moral dan pemahaman perpajakan. Penelitian ini memberikan kontribusi empiris dalam menjelaskan perilaku kepatuhan pajak Generasi Z pada konteks Pajak Kendaraan Bermotor serta merekomendasikan peningkatan edukasi perpajakan, penguatan moral pajak, dan penegakan aturan perpajakan secara konsisten guna meningkatkan kepatuhan wajib pajak.
Pengaruh Literasi Keuangan, Gaya Hidup Terhadap Pengendalian Keuangan Generasi Milenial dengan Mediasi Self Control Kristin Yolanda; Menik Indrati
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.v19i1.3850

Abstract

This study examines to analyze the influence of financial literacy and lifestyle on the financial control of the millennial generation, with self-control as a mediating variable. This study is based on the phenomenon of low financial literacy and consumptive lifestyle patterns among millennials, which impact weak personal financial control. Data were obtained from 80 respondents in West Jakarta, specifically Kedoya, through an online questionnaire. The method used was quantitative with purposive sampling and data analysis using Partial Least Squares (PLS), a Structural Equation Modeling (SEM) model. The results show that financial literacy does not directly affect financial control, but has a significant effect on self control, which ultimately affects financial control indirectly. Lifestyle has both direct and indirect effects on financial control through self-control. Self control is the dominant variable mediating the relationship between financial literacy, lifestyle, and financial control. These findings emphasize the importance of self control in strengthening the relationship between financial literacy, lifestyle, and financial control behavior of the millennial generation. This research is expected to contribute to the development of more effective financial education strategies.
Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang Dan Modal Kerja Bersih Terhadap Profitabilitas Mega Lestari; Eny Purwaningsih
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.v19i1.3921

Abstract

This study aims to examine the effect of company size, asset growth, asset structure, debt level, and net working capital on the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employed a quantitative approach using secondary data obtained from the companies’ annual financial reports. The sampling technique used was purposive sampling, resulting in 23 companies with 69 observations. Prior to hypothesis testing, the data were evaluated for outliers, and observations identified as outliers were removed, resulting in 45 observations that met the classical assumption requirements. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (Adjusted R²). The results indicate that company size and asset structure have a positive and significant effect on profitability. In contrast, debt level has a negative and significant effect on profitability, indicating that excessive leverage tends to reduce corporate profitability. Meanwhile, asset growth and net working capital do not have a significant effect on profitability. Simultaneously, all independent variables significantly influence profitability, with an Adjusted R² value of 0.429, indicating that 42.9% of the variation in profitability can be explained by the variables included in this study, while the remaining 57.1% is influenced by other factors outside the research model. These findings provide practical implications for managers in optimizing asset management and controlling debt to improve corporate profitability, as well as for investors in evaluating the financial performance of manufacturing companies.
Analisis Penurunan Nilai (Impairment) Aset Tak Berwujud dan Goodwill pada PT Bukalapak.com Tbk Mochammad Isa Ashari; Yuniarwati Yuniarwati
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.v19i1.3955

Abstract

This study aims to analyse the application of impairment of intangible assets and goodwill at PT Bukalapak.com Tbk and to evaluate its compliance with the provisions of PSAK 236, which adopts IAS 36 on Impairment of Assets. The study employs a qualitative approach using the case study method. Data were obtained through an analysis of the audited financial statements and annual reports of PT Bukalapak.com Tbk for the years 2021–2023, and were supported by relevant accounting standards and literature. The analysis was conducted using a descriptive-evaluative approach, comparing the practices regarding the recognition, measurement, presentation and disclosure of impairment against the provisions of PSAK 236. The research findings indicate that PT Bukalapak.com Tbk has, in general, applied impairment testing for intangible assets and goodwill in accordance with the standard, including the use of the discounted cash flow (DCF) method to determine the recoverable amount, the recognition of impairment losses, and the disclosure of key assumptions such as the discount rate and terminal growth rate. However, several weaknesses were still identified in the disclosure aspects, particularly the absence of sensitivity analysis, details of goodwill allocation based on cash-generating units, and a more comprehensive explanation of the causes of impairment. These findings indicate that the application of impairment testing has met the basic compliance requirements of PSAK 236; however, the quality of disclosure remains largely compliance-based and therefore needs to be improved to support transparency and decision-making by users of financial statements.
Internal Control, Organizational Commitment, and Morality on Fraud Prevention: The Role of Leadership Style Ghaitsya Zahira; Fefri Indra Arza
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.v19i1.3963

Abstract

This study examines the influence of internal control systems, organizational commitment, individual morality, and leadership style on fraud prevention in regional financial management, specifically within the Padang City Government. Utilizing a quantitative approach with Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis, this research tested seven hypotheses involving both direct and moderating effects. Data were collected from 100 civil servants directly involved in regional financial management across various Satuan Kerja Perangkat Daerah (SKPD) in Padang City. The results demonstrate that internal control systems (β = 0.332, t = 5.864, p = 0.000), organizational commitment (β = 0.232, t = 3.629, p = 0.000), individual morality (β = 0.234, t = 4.149, p = 0.000), and leadership style (β = 0.286, t = 5.195, p = 0.000) all have significant direct positive effects on fraud prevention. However, leadership style does not function as a moderating variable for the effects of the three independent variables on fraud prevention. The model demonstrates strong explanatory power with R² = 0.739 (adjusted R² = 0.727), indicating that 73.9% of the variation in fraud prevention is explained by these variables. These findings suggest that effective fraud prevention strategies in regional financial management require simultaneous strengthening of formal control mechanisms, development of civil servants' moral character, enhancement of organizational commitment, and cultivation of integrity-driven transformational leadership. The study contributes to understanding fraud prevention within the Indonesian public sector context and provides practical recommendations for governance improvements in regional financial management.
Analisis Pengakuan, Pengukuran, dan Pengungkapan Pendapatan Pada Platform Digital Ride-Hailing Berdasarkan PSAK 72 Alif Luqmanul Hakim; Yuniarwati Yuniarwati
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.v19i1.3972

Abstract

This study aims to analyse the appropriateness of the recognition, measurement, and disclosure of revenue by PT GoTo Gojek Tokopedia Tbk in accordance with PSAK 72, and to determine the company’s role as a principal or agent in ride-hailing transactions. The study employs a qualitative approach using the case study method. Data were obtained from the consolidated financial statements and annual reports of PT GoTo Gojek Tokopedia Tbk, which were analysed by comparing the company’s accounting policies with the provisions of PSAK 72. The results indicate that revenue is recognised when the performance obligation is satisfied, whilst revenue measurement employs the net revenue approach, namely the amount of commission or service fees to which the company is entitled. Revenue disclosure also complies with PSAK 72 through the presentation of information regarding gross revenue, net revenue, Gross Transaction Value (GTV), and revenue segmentation. Furthermore, PT GoTo Gojek Tokopedia Tbk is more appropriately classified as an agent as it does not control the transport services before their transfer to customers. Consequently, the application of PSAK 72 has reflected the economic substance of the transactions and enhanced the transparency and relevance of the information in the financial statements.
Pengaruh Struktur Modal, Likuiditas, dan Reputasi Audit terhadap Profitabilitas Perusahaan Consumer Non-Cyclicals Hafidzah Aliyah; Halkadri Fitra
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.v19i1.4016

Abstract

Penelitian ini bertujuan menganalisis pengaruh struktur modal, likuiditas, dan reputasi audit terhadap profitabilitas perusahaan pada sektor Consumer Non-Cyclicals yang tercatat di Bursa Efek Indonesia selama periode 2021–2024, dengan ukuran perusahaan digunakan sebagai variabel kontrol.Penelitian ini menerapkan pendekatan kuantitatif menggunakan data panel yang mencakup 284 observasi dari 71 perusahaan selama empat tahun pengamatan. Sampel dipilih melalui teknik purposive sampling, sedangkan analisis dilakukan menggunakan Random Effects Model (REM). Untuk memperoleh estimasi parameter yang lebih andal, digunakan robust standard errors. Profitabilitas diproksikan dengan Return on Assets (ROA), struktur modal diukur menggunakan Debt to Equity Ratio (DER), likuiditas menggunakan Current Ratio (CR), reputasi audit direpresentasikan oleh afiliasi auditor Big 4, dan ukuran perusahaan dihitung berdasarkan logaritma natural total aset. Hasil penelitian menunjukkan bahwa DER menunjukkan hubungan negatif dan signifikan terhadap ROA, yang mengindikasikan bahwa peningkatan penggunaan utang cenderung menurunkan tingkat profitabilitas perusahaan. Sebaliknya, CR dan reputasi auditor Big 4 terbukti memberikan menunjukkan hubungan positif dan signifikan terhadap ROA. Selain itu, firm size juga memiliki hubungah positif yang signifikan terhadap profitabilitas. Temuan ini mengindikasikan bahwa pengelolaan struktur pendanaan yang optimal, pemeliharaan likuiditas yang memadai, serta pemilihan auditor bereputasi tinggi merupakan faktor penting dalam meningkatkan kinerja keuangan perusahaan.

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