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Analyzing Financial Distress: The Impact of Intellectual Capital, Operating Capacity, Capital Structure, and Operating Cash Flow with Profitability as a Mediator
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signa...
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Prospek Penerapan Blockchain Dalam Pengelolaan Zakat Untuk Meningkatkan Kepercayaan Muzakki
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Tujuan dari penelitian ini adalah untuk mengeksplorasi prospek penerapan teknologi blockchain dalam pengelolaan Zakat di Indonesia untuk meningkatkan transparansi, efisiensi, dan akuntabilitas dalam pendistribusian dana Zakat. Pengelolaan zakat di Indonesia masih menghadapi berbagai tantangan, terutama dalam hal transparansi dan akuntabilitas, yang dapat menurunkan kepercayaan Muzakki terhadap lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan...
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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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Pemberdayaan Masyarakat untuk Peningkatan Manajerial Desa Wisata di Kalurahan Umbulrejo, Kapanewon Ponjong, Kabupaten Gunungkidul
Hafida, Siti Hadiyati Nur
; Wardhani, Puspita Indra
; Dewi, Ratih Puspita
; Hermawan, Hardika Dwi
; Taufiq, Muhammad Luqman
Abdi Geomedisains
Vol 6
, No 1
(2025)
Umbulrejo Village has interesting and unique natural tourism potential. This village has officially become a tourist village and has had a pokdarwis (tourism awareness group); however, after the pandemic, the number of tourists coming was very small, so it had an impact on the economy of the community in Umbulrejo Village. Based on the potential and problems experienced by the Umbulrejo pokdarwis, it is known that the capacity of human resources in managing the Umbulrejo Tourism Village is very...
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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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Peningkatan Pemasaran Produk pada Kelompok Wanita Tani Sri Rejeki di Desa Cabeyan Sukoharjo
Nugraheni, Ambar Yunita
; Purbasari, Heppy
; Utami, Wahyu
; Cholisoh, Zakky
; Nurwaini, Setyo
; Kusumowati, Ika Trisharyanti Dian
; Wikantyasning, Erindyah Retno
; Munawaroh, Rima
; Hanwar, Dedi
; Larasati, Arindra
; Ramdani, Tasya Eka
Abdi Geomedisains
Vol 6
, No 1
(2025)
Kelompok Wanita Tani (KWT) Sri Rejeki in Cabeyan Village, Sukoharjo, is a community of women actively engaged in plant cultivation and the production of instant herbal products such as ginger and temulawak (curcuma). However, their product marketing activities are still limited to conventional methods and have not yet reached digital marketing platforms. This community service activity aimed to enhance the knowledge and skills of KWT members in digital product marketing through educational sessi...
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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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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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Pengaruh Penggunaan Gadget Terhadap Pendidikan Karakter Peserta Didik di Era Globalisasi
Nurul Kamilah, Zahidah
; Rahmah Azzahra, Siti
; Ul Jannah, Yunita
; Natasya, Rufaidah
; Wahyudin, Dede
; Caturiasari, Jennyta
Jurnal Sinektik
Vol 8
, No 1
(2025)
A gadget is a digital technology in the era of globalization that has an active role in social life and has a significant influence, especially on students who use it. Because gadgets are easily available at an affordable price, they can be tailored to the needs of their users, so there are various features that can be used. This study was conducted to determine the responses of respondents related to the effect of gadget use on the character education of students in the era of globalization. Th...
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