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Pengaruh Pengetahuan Pajak, Norma Subjektif, dan Penghargaan Finansial Terhadap Minat Karir Mahasiswa Menjadi Konsultan Pajak dengan Self-Efficacy Sebagai Variabel Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan paja...
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Perancangan Kampanye Sebagai Pendukung Program Satuan Tugas Pencegahan Dan Penanganan Kekerasan Seksual Di Universitas Ichsan Gorontalo
Risti Puspita Sari Hunowu
; Risti Puspita Sari Hunowu
; Apsari Dj. hasan
; Muhamad Alit Pratama Imran
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 7
, No 1
(2025)
Kekerasan seksual di lingkungan perguruan tinggi merupakan masalah serius yang memerlukan perhatian khusus. Universitas Ichsan Gorontalo melalui program Satuan Tugas Pencegahan dan Penanganan Kekerasan Seksual (Satgas PPKS) berupaya untuk menciptakan lingkungan kampus yang aman dan bebas dari kekerasan seksual. Penelitian ini bertujuan untuk merancang kampanye komunikasi visual yang efektif untuk mendukung program Satgas PPKS. Kampanye dirancang dengan menggunakan pendekatan Design Thinking yan...
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Analisis Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This financial performance study is vital for responsible a corporation's financial success. The goal the purpose of this research is to discover and investigate the effects of excellent corporate governance and firm scope on financial results. The dependent variable analyzed in this study is financial results, with the independent factors being the following proportion of board members, management equity, institutional investment, audit board, and firm size. This study relies on secondary data....
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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership
Linda Agustina
; Rizkyana, Fitrarena Widhi
; Kuat Waluyo Jati
; Atta Putra Harjanto
; Muhammad Ihlashul'amal
; Primadhani Dyah Larasati Suyatno
; Dwi Fatmasari
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data poin...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Edukasi Aktifitas Fisik dan Latihan Terprogram untuk Mengurangi Penyakit Tidak Menular di Wilayah Rural Karanganyar
Pristianto, Arif
; Samiyem, Samiyem
; Rahman, Farid
; Susilo, Taufik Eko
; Naufal, Adnan Faris
; Fatmarizka, Tiara
Abdi Geomedisains
Vol 6
, No 1
(2025)
Non-communicable diseases (NCDs) such as hypertension, diabetes mellitus, and heart disease are increasingly found in rural areas, including Karanganyar, which are experiencing a shift in lifestyle due to industrialization. Low public awareness of the importance of physical activity is one contributing factor. This community service aims to improve public knowledge and behavior through education and programmed physical exercise in the form of gymnastics and healthy walking. The implementation me...
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Edukasi Pencegahan Diabetes dan Pemanfaatan Bahan Alam sebagai Antidiabetes bagi Masyarakat Pengunjung Car Free Day Colomadu, Karanganyar
Sujono, Tanti Azizah
; Kusumowati, Ika Trisharyanti Dian
; Munawaroh, Rima
; Utami, Wahyu
; Sari, Asti Arum
; Nurwaini, Setyo
; Isnaniyah, Dhevi Zahra Latifatul
; Anindya, Talitha Ahnaf
; Firdaus, Farhand Ahmad
; Harindasari, Amorita Azzah
; Balqis, Moetia Rahman
; Anjati, Yasinta Widia
Abdi Geomedisains
Vol 6
, No 1
(2025)
Diabetes mellitus (DM) is a chronic (non-communicable) disease whose prevalence is currently increasing. Public awareness of the importance of early detection and prevention of diabetes is still relatively low, because this disease is sometimes asymptomatic. Various efforts to prevent and treat DM continue to be developed, including through public education. This activity aims to increase public knowledge about diabetes and the use of natural ingredients as antidiabetics. Car-free day Colomadu w...
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Pemeriksaan Kesehatan Driver Bus AKAP untuk Mencegah Kecelakaan Kerja di PO. Mahardhika, Kabupaten Wonogiri
Hendrawati, Lulus Suci
; Triwibowo, Agung Cahyono
; Widyaputra, Gama
; Rudyarti, Edwina
; Husen, Husen
; Sahuri, Sahuri
; Purba, Yunita Sari
; Arjuni, Defi
; Destriyana, Destriyana
; Rahmawati, Yuli Dwi
; Ferdiansyah, Mohammad Fahri
; Rakan, Ghaly Nur Muhammad
Jurnal Abdimas Bhakti Indonesia
Vol 6
, No 1
(2025)
Kecelakaan lalu lintas yang melibatkan kendaraan umum seperti bus Antar Kota Antar Provinsi (AKAP) masih menjadi masalah krusial di Indonesia. Salah satu penyebab utama adalah kondisi kesehatan dan kelelahan pengemudi yang tidak terpantau secara rutin. Pengemudi yang mengalami kelelahan fisik maupun gangguan kesehatan seperti hipertensi berisiko lebih tinggi mengalami penurunan konsentrasi, waktu reaksi yang lambat, dan potensi kecelakaan kerja. Berdasarkan hal tersebut, kegiatan pengabdian masy...
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Harmonization of Islamic Inheritance Law, Customary Law, and National Law: A Normative Review of the Compilation of Islamic Law, Customary Law, and the Civil Code
Jurnal Penelitian Serambi Hukum
Vol 18
, No 02
(2025)
The inheritance system in Indonesia is governed by three main legal frameworks: Islamic law, customary (adat) law, and national law. Each of these systems has its own unique characteristics and principles of distribution. This study aims to explore how Islamic inheritance law, customary law, and national inheritance law in Indonesia are harmonized with one another and how inheritance distribution is regulated under these three legal systems. The research method used in this study is normative ju...
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The Adaptability and Innovation Capacity of Small and Medium Construction Companies to Information and Computers Technology in the Developing Countries
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 1
(2025)
The construction industry in developing countries is undergoing a pivotal transformation, driven by the integration of information and communication technology (ICT). This study investigates how ICT adoption influences the adaptability and innovation capabilities of small and medium-sized enterprises (SMEs) within this sector. Employing a mixed-methods approach, the research combines quantitative data from 50 construction SMEs across chosen regions in Indonesia, with qualitative insights from 15...
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