cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Eko Siswanto
Contact Email
kompak@stekom.ac.id
Phone
+6285640236283
Journal Mail Official
kompak@stekom.ac.id
Editorial Address
Jl. Majapahit No.605, Pedurungan Kidul, Kec. Pedurungan, Kota Semarang, Jawa Tengah 50192
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 68   69   70   71   72 
Pengaruh Efektivitas Penggunaan Power BI terhadap Efisiensi Waktu Audit Denny Rachmad P.P; 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.v19i1.4020

Abstract

This study aims to examine the effectiveness of using the Power BI dashboard in monitoring audit progress, as well as its impact on the efficiency of audit completion times. Given their busy schedules and the length of audit procedures, auditors require a tool capable of monitoring each stage of the audit quickly, in a structured manner, and in real time. To address this need, this study employs a qualitative descriptive approach combining a literature review, document analysis, and in-depth interviews with five informants from the internal audit division, with the validity of the findings reinforced through source triangulation. The entire analysis process is framed within the Technology Acceptance Model (TAM) to understand how Business Intelligence technology is accepted and utilised in day-to-day audit monitoring practices. The research findings indicate that the Power BI dashboard is considered easy to learn and operate, thereby fostering a perception of high ease of use and utility. These positive perceptions foster an accepting attitude, generate an intention to continue using the tool, and are reflected in regular, actual usage. The use of the dashboard has been shown to reduce the time taken to ascertain the progress of an audit from around thirty minutes to less than one minute, whilst also reducing the risk of data loss as all information is centralised on a single platform. This study concludes that such efficiency is not solely a function of technology, but rather the result of the interaction between technology, data quality and user discipline.
Analisis Faktor Risiko Investasi Proyek Jalan Tol KPBU Berbasis Sistem Informasi: Literature Review Dwi Wahyu Prasetyo; Lina Lina; Endah Murtiana Sari
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.v19i1.4038

Abstract

Investasi proyek jalan tol melalui skema Kerja Sama Pemerintah dan Badan Usaha (KPBU) menghadapi tingkat ketidakpastian yang tinggi akibat kompleksitas karakteristik proyek, besarnya nilai investasi, panjangnya periode konsesi, serta keterlibatan berbagai pemangku kepentingan. Risiko investasi tidak hanya berasal dari aspek konstruksi, tetapi juga dipengaruhi oleh faktor finansial, permintaan lalu lintas (traffic risk), regulasi, dan dinamika kebijakan yang dapat memengaruhi kelayakan investasi. Pendekatan analisis risiko yang masih bersifat konvensional belum mampu menyediakan informasi yang terintegrasi, objektif, dan adaptif sebagai dasar pengambilan keputusan investasi. Penelitian ini bertujuan mengembangkan model konseptual analisis risiko investasi proyek jalan tol KPBU berbasis sistem informasi sebagai landasan pengembangan Decision Support System (DSS). Metode penelitian menggunakan Systematic Literature Review (SLR) dengan pedoman PRISMA 2020 untuk mengidentifikasi dan mensintesis variabel serta indikator risiko investasi dari publikasi bereputasi yang terindeks Scopus dan Web of Science pada periode 2015–2025. Hasil sintesis literatur mengidentifikasi empat kelompok risiko utama, yaitu risiko konstruksi, risiko finansial, risiko permintaan (traffic risk), dan risiko regulasi. Keempat variabel tersebut dirumuskan sebagai variabel independen yang memengaruhi keputusan investasi, dengan sistem informasi analisis risiko diposisikan sebagai variabel mediasi yang mengintegrasikan proses identifikasi, penilaian, dan visualisasi risiko. 
The Effect of System Quality and Information Quality on the Effectiveness of Tax Reporting through Coretax Olivia Sindi Sapan; Tantik Sumarlin; Eka Satria Wibawa
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 2 (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.v19i2.3967

Abstract

Digital transformation in tax administration through the implementation of Coretax requires high system quality and information quality to improve the effectiveness of tax reporting. This study aims to analyze the effects of system quality and information quality on the effectiveness of tax reporting through Coretax. A quantitative explanatory approach was employed using survey data from 70 individual taxpayers in Semarang Regency. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that both system quality and information quality have positive and significant effects on tax reporting effectiveness. System quality has a stronger influence than information quality, indicating that ease of use, reliability, response speed, and system integration are essential for effective tax reporting. The model explains 53.9% of the variance in tax reporting effectiveness, indicating moderate explanatory power. These findings support the DeLone and McLean Information Systems Success Model and suggest that improving both system quality and information quality can enhance the effectiveness of digital tax reporting through Coretax. Future studies are recommended to involve larger samples and broader research areas to improve the generalizability of the findings.
Pengaruh Literasi Keuangan Digital dan Literasi Pajak terhadap Minat Investasi Mahasiswa STIE STEKOM Nurul Andini Cahaya Putri; Munifah Munifah
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 2 (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.v19i2.3974

Abstract

Investment interest among younger generations, particularly university students, plays an increasingly vital role in sustaining the growth of the digital economy. As digital financial services continue to expand, students are expected to possess sufficient understanding of financial instruments to make informed investment decisions. This study examines the influence of digital financial literacy and tax literacy on investment interest among students at Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern (STIE STEKOM). A quantitative research design was applied, with primary data collected through questionnaires distributed to 100 respondents selected from the student population using a purposive sampling technique. The collected data were tested for validity and reliability before hypothesis testing was conducted through multiple linear regression analysis. The results show that digital financial literacy has a positive and significant effect on investment interest, while tax literacy shows no significant effect on students' investment interest at STIE STEKOM. The simultaneous test (F-test) confirms that both independent variables jointly influence students' investment interest, with the model explaining slightly more than half of its variation. These findings imply that students' engagement with digital financial platforms outweighs their tax-related knowledge in shaping investment behavior, pointing to digital financial literacy as the more pressing focus for future investment education initiatives.
Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Badan Usaha Milik Daerah Sektor Perbankan di Indonesia 2021-2025 Rahmah Eka Putri; Fefri Indra Arza
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 2 (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.v19i2.3988

Abstract

Sustainability reporting has become an important instrument for enhancing corporate transparency and accountability, particularly in the banking sector. However, empirical evidence regarding its relationship with financial performance remains inconclusive, especially among regional government-owned banks. This study aims to examine the relationship between the Sustainability Report Disclosure Index (SRDI) and the financial performance of Regional Development Banks (Bank Pembangunan Daerah) in Indonesia during the 2021–2025 period. The study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample comprised 17 Regional Development Banks selected through purposive sampling, resulting in 85 firm-year observations. Sustainability reporting was measured using the SRDI based on the Global Reporting Initiative (GRI) Standards 2021, while financial performance was measured using Return on Assets (ROA), Return on Equity (ROE), Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), and Capital Adequacy Ratio (CAR). The data were analyzed using panel data regression with Leverage and Firm Size included as control variables. The results indicate that SRDI is positively and significantly associated with ROA and ROE, while it is negatively and significantly associated with NPL. However, no significant relationship is found between SRDI and BOPO or CAR. These findings suggest that sustainability reporting is associated with selected dimensions of financial performance but does not demonstrate a consistent relationship across all financial performance indicators. This study contributes to the limited empirical evidence on sustainability reporting in regional government-owned banks and provides insights for bank management and regulators in evaluating sustainability disclosure practices.
Analisis Efisiensi dan Efektivitas Penggunaan Aplikasi Coretax dalam Pelaporan Pajak Klien di PT Tajira Solusi Utama Dian Anita; Sephia Sephia
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 2 (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.v19i2.4000

Abstract

This study aims to analyze the efficiency and effectiveness of the Coretax application in the client tax reporting process and to identify the benefits and constraints experienced by the tax division. The research was conducted at PT Tajira Solusi Utama using a descriptive qualitative approach. Data were collected through observation, documentation, and in-depth interviews with four tax division employees selected using purposive sampling. The results indicate that Coretax improves work efficiency by integrating billing, payment, and tax reporting into a single system, reducing reporting time and simplifying administrative processes. The system also enhances reporting effectiveness through automated billing generation and tax deposit features that improve accuracy and minimize human error. However, its implementation is still constrained by server downtime, limited technical training, and dependence on the timeliness of client data. Overall, Coretax has contributed positively to improving the efficiency and effectiveness of tax reporting, although improvements in system reliability and user support are still needed.
Factors Influencing Cost Overruns in Government Construction Projects in Southwest Papua Johanis Anggawan; Agustinus Purna Irawan; Mega Waty
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.v19i1.4196

Abstract

Cost overruns remain one of the most persistent issues affecting the successful delivery of government construction projects, particularly in geographically challenging regions such as Southwest Papua, Indonesia. Limited accessibility, complex logistics, fluctuating material prices, and project uncertainties frequently increase construction costs beyond the planned budget. This study investigates how social factors, geographical conditions, and project risk contribute to cost overruns in government construction projects. Data were collected through a questionnaire survey involving 233 respondents representing contractors, consultants, and government agencies engaged in public infrastructure projects. The proposed conceptual model was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings demonstrate that all three independent variables significantly influence project cost overruns, with geographical factors showing the strongest positive effect among the examined determinants. The structural model also exhibits satisfactory predictive capability, indicating that the proposed framework adequately explains cost overrun behaviour in the study area. These findings provide practical insights for government agencies and construction practitioners in improving project planning, strengthening risk management, and developing more realistic cost estimation strategies for infrastructure projects located in remote regions.
Analisis Persepsi Karyawan terhadap Penerapan Prinsip Just-in-Time pada Brownies Amanda Gabriella Agnes Kurnia Tjahjono; Aura Natasya Nur Putri; Aura May Safira; Zahra Anggraeni; Afrida Yusnia Dewi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 2 (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.v19i2.4009

Abstract

The food industry, characterized by the use of perishable raw materials, requires effective production management to minimize waste and support operational efficiency. This study aims to analyze employees' perceptions of the implementation of the Just-in-Time (JIT) system and perceptions of production cost efficiency at Brownies Amanda. A descriptive quantitative approach was employed using purposive sampling, involving 36 employees who were directly engaged in production activities. Data were collected through a Likert-scale questionnaire and analyzed using descriptive statistics with SPSS, supported by validity and reliability testing. The results indicate that all 15 questionnaire items are valid (r-value > 0.329), while the instrument demonstrates good reliability with a Cronbach's Alpha value of 0.811. The overall mean score for the JIT variable was 4.11, indicating that respondents generally had positive perceptions of the implementation of JIT practices. The highest mean score was obtained for the raw material management and production process dimension (4.16), while the lowest was recorded for the perceived production cost efficiency dimension (4.04). These findings reflect employees' perceptions regarding the implementation of JIT at Brownies Amanda and do not constitute empirical evidence that JIT has improved production cost efficiency. Further research is recommended to incorporate operational data, such as production costs, inventory levels, and storage costs, to provide a more objective evaluation of the impact of JIT implementation.
Evaluasi Perhitungan, Pemungutan, dan Pelaporan PPh Pasal 4 Ayat (2) pada Dinas Bina Marga dan Penataan Ruang Jawa Barat Pier, Vitara; Anita, Dian
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 2 (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.v19i2.4071

Abstract

This research aims to evaluate the calculation, collection, and reporting procedures of Article 4 Paragraph (2) Income Tax at the Department of Highways and Spatial Planning (DBMPR) of West Java Province for the 2025 fiscal year. The primary focus is to analyze the alignment of field tax practices with applicable regulations and the effectiveness of the new CoreTax digital system in supporting government tax administrative compliance. The research method employed is a qualitative approach with a case study design. Data were collected through field observations, structured interviews with treasurers and finance staff, and documentation from the CoreTax system. The results indicate that the tax calculation has been accurately executed using the automated system, despite challenges with short e-billing durations. Collection procedures are systematic through direct deductions by the Regional General Treasurer, yet obstacles remain regarding deposit balance discrepancies between regional financial systems (SIPD) and CoreTax. Regarding reporting, initial mass delays occurred during the February to May 2025 tax periods due to server instability and adaptation phases, but compliance improved significantly thereafter. This study concludes that while unification increases transparency, optimal system integration between local and central databases is urgently needed.
Pengaruh Celebrity Endorsement dan Social Media Marketing terhadap Purchase Intention melalui Brand Image sebagai Variabel Intervening: Studi Kasus Serum Wajah Oriflame Dinda Isnaini Putri; Widya Prananta
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 2 (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.v19i2.4087

Abstract

The increasing competition in the cosmetic industry and fluctuations in the performance of skincare brands highlight the need to understand factors influencing consumers’ purchase intention. This study examines the effects of celebrity endorsement and social media marketing on purchase intention, with brand image serving as an intervening variable, focusing on prospective consumers of Oriflame facial serum in Semarang City. A quantitative associative approach was applied using primary data obtained through questionnaires from 120 respondents selected by purposive sampling. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings reveal that celebrity endorsement positively and significantly influences purchase intention and brand image. Social media marketing positively and significantly influences brand image but has a negative and significant direct effect on purchase intention. Brand image also has a positive and significant effect on purchase intention. Furthermore, brand image significantly mediates the relationships between celebrity endorsement and purchase intention and between social media marketing and purchase intention. In the latter relationship, the direct and indirect effects have opposite directions, indicating that social media marketing can contribute positively to purchase intention when its influence is channeled through a favorable brand image. These findings support the Stimulus-Organism-Response (SOR) perspective by demonstrating the role of consumers’ internal brand perceptions in translating marketing stimuli into purchase intention. The study suggests that Oriflame should emphasize informative and relevant social media content that strengthens brand image rather than relying predominantly on hard-selling promotional approaches.  

Page 72 of 72 | Total Record : 720

 68   69   70   71   72 

Filter by Year

2011 2026


Reset
Filter By Issues
All Issue Vol. 19 No. 2 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol. 16 No. 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi Vol. 15 No. 2 (2022): Jurnal Ilmiah Komputer Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi Vol. 14 No. 2 (2021): Jurnal Ilmiah Komputer Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi Vol 14 No 1 (2021): Jurnal Ilmiah Komputer Akuntansi Vol. 14 No. 1 (2021): Jurnal Ilmiah Komputer Akuntansi Vol 13 No 2 (2020): Jurnal Ilmiah Komputer Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi Vol 13 No 1 (2020): Jurnal Ilmiah Komputer Akuntansi Vol 12 No 2 (2019): Jurnal Ilmiah Komputer Akuntansi Vol 12, No 1 (2019) Vol 12 No 1 (2019): Jurnal Ilmiah Komputer Akuntansi Vol 11 No 2 (2018): Jurnal Ilmiah Komputer Akuntansi Vol 11, No 1 (2018) Vol 11 No 1 (2018): Jurnal Ilmiah Komputer Akuntansi Vol 10, No 1 (2017) Vol 9, No 1 (2016) Vol 9, No 1 (2016) Vol 8, No 1 (2015) Vol 8, No 1 (2015) Vol 7, No 2 (2014) Vol 7, No 2 (2014) Vol 6, No 2 (2013) Vol 6, No 2 (2013) Vol 5, No 2 (2012) Vol 4, No 2 (2011) More Issue