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Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 7
, No 2
(2026)
This study aims to analyze the effects of profitability, leverage, liquidity, firm size, and the audit committee on sustainability reporting in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by the increasing demand for corporate transparency and accountability regarding economic, environmental, and social impacts. The study uses secondary data from annual reports and sustainability reports, employing purposive sampling. The...
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Determinasi Pengelolaan Keuangan Mahasiswa Ditinjau dari Tingkat Literasi dan Pola Hidup Konsumtif
Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa STIEPARI Semarang asal Nias. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan dari 100 responden yang dipilih melalui teknik simple random sampling dari populasi 134 mahasiswa aktif asal Nias menggunakan rumus Slovin. Pengumpulan data dilakukan selama periode Januari hingga Februari 2026 melalui kuesioner terstruktur berskala Likert dan dianalisis menggun...
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Attandance Monitoring System Using Web-Based Location-Based Service At The Lumban Dolok Village Office
Arifin, Harisanul
; Suendri, Suendri
; Sinaga, Imam Adlin
; Arifin, Harisanul
; Suendri, Suendri
; Sinaga, Imam Adlin
Employee attendance is an important indicator to demonstrate the discipline and performance of village employees. The process of recording employee attendance previously at the Lumban Dolok Village Office was still done manually. This can cause problems such as incorrect data, slow report collection, and absenteeism. Therefore, the purpose of this study is to develop a web-based presence-monitoring information system that uses the Location-Based Service (LBS) method. The purpose of the LBS metho...
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Building Financial Resilience of Boarding House Employees Through Financial Literacy
Inflation and post-COVID-19 economic uncertainty have placed significant financial pressure on low-income workers, including boarding house employees. This study aims to analyze the effects of financial literacy, financial attitude, and economic pressure on personal financial management behavior and financial resilience among boarding house employees in Semarang Regency. A mixed-methods sequential explanatory approach was employed, with the quantitative phase (n=150) analyzed using PLS-SEM, foll...
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Manfaat Jamur Trichoderma untuk Pertanian dan Peternakan Berkelanjutan pada Kelompok Tani Ngesti Utomo, Desa Purwosari, Kecamatan Wonogiri, Kabupaten Wonogiri
Mulyono, Ali Mursyid Wahyu
; Husein, Muhammad
; Windyasmara, Ludfia
; Wijayanti , Ariyani Wahyu
; Wedaswari , Made
; Nugroho , Aziz Widhi
; Wiraharsanto, Bovi
; Rizkaprilisa, Windy
; Rifzal , Muhammad
This community service activity aims to increase farmers' knowledge and understanding regarding the use of Trichoderma fungi in supporting sustainable agricultural and livestock systems. The extension was carried out at the Ngesti Utomo Farmers Group, Segawe Hamlet, Purwosari Village, Wonogiri District, Wonogiri Regency, with materials covering: (A) the use of Trichoderma in agriculture, (B) livestock, and (C) integrated agricultural-livestock systems. Evaluation was carried out using pre-test a...
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Effect of Freeze-Dried and Oven-Dried Cilembu Sweet Potato Flour on the Antioxidant Activity of Chicken Meatballs.
Putra, Azchar Prianka Piawan
; Sirajuddin, Muhammad Mar'ie
; Malik, Hotlan
; Husein, Muhammad
; Riskayanti, Riskayanti
; Prasetya, Rizki
; Haryati, Stefani Fitri
; Arief, Fitri Armianti
; Dami, Juni Claudia
; Amalia, Ditasari
; Masruri, Alvin
This study evaluated the effect of different dehydration methods, specifically oven drying (60°C) and freeze-drying (-20°C to 65°C), on the antioxidant activity of Cilembu sweet potato (Ipomoea batatas L. Lam) flour and its functional application in chicken meatballs. The antioxidant capacity was measured using the DPPH radical scavenging assay, with results showing that freeze-drying significantly preserved higher levels of bioactive compounds compared to thermal evaporation. Freeze-dried tuber...
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The Effect of Egg Weight on Fertility, Hatchability, and Hatching Weight in Ducks: A Quantitative Observational Study
Egg weight is one of the physical characteristics often associated with reproductive performance in ducks, particularly fertility, hatchability, and hatching weight. This study aimed to evaluate the effect of egg weight on fertility, hatchability, and Day Old Duck (DOD) weight. A quantitative approach with an analytical observational design was applied to 100 duck eggs incubated under standard temperature and humidity conditions using an incubator. Parameters observed included egg weight, fertil...
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Formulation of Indigofera sp. Leaf Extract Nanoparticles Using Ionic Gelation and Freeze-Drying Method as a Feed Supplement for KUB Chickens: Improving Physicochemical Properties and Feed Applicability of Indigofera Extract
This study aimed to formulate nanoparticles of ethanol extract of Indigofera sp. leaves using the ionic gelation method combined with freeze-drying, and to evaluate their potential as a feed supplement for Kampung Unggul Balitbangtan (KUB) chickens. Indigofera leaves are known to be rich in bioactive compounds, particularly tannins and flavonoids, which act as natural antioxidants that can enhance poultry growth performance and health. However, their limited stability and bioavailability reduce...
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Motorcycle Passenger-Car Equivalents from Time-Headway Data with Lane-Occupancy Adjustment in Urban Indonesia
Aulia Dewi Fatikasari
; Achmad Dzulfiqar Alfiansyah
; Zaid Dzulkarnain Zubizaretta
; Rohmahillah Aviskanasya Septiandri
; Agistya Rachma Larasati
; Roma Artha Uly Napitupulu
; Linie Rose Dayaday Santacera
; Sinta Nabilah Salma
Motorcycles dominate traffic composition in East Surabaya, making the determination of Passenger Car Equivalent (PCE) values for motorcycles a crucial aspect of road performance assessment. This research evaluates motorcycle PCE value on six road sections on Raya Prapen Street, Jemursari Street, Jemur Andayani Street, Panjang Jiwo Street, Kali Rungkut Street, and Rungkut Industri Street, each observed in two directions (12 segments in total), with samples collected during peak hours on Monday (0...
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Comparative Study of Classical and Quantum Machine Learning Models: Insights into Quantum Advantage in Materials Informatics
Quantum Machine Learning (QML) has emerged as a promising paradigm for addressing increasing computational and representational demands in materials informatics. While classical models such as Support Vector Machines (SVM) achieve strong predictive performance, they often struggle to capture complex, highly correlated interactions in high-dimensional materials data. QML addresses this challenge by leveraging quantum-mechanical principles to construct expressive feature embeddings, where prospect...
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