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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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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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Peran Pendidikan Karakter Untuk Membentuk Karakteristik Peserta Didik Di Abad 21
Jurnal Sinektik
Vol 8
, No 1
(2025)
In the 21st century, the rapid development of technology has penetrated the world of education. Learners are required to adapt to the digital world. In positive terms, technology makes it easier for students to access learning. But in fact, technology is like a double-edged knife. Technology can have a negative impact on students, one of which is the fading of the morals and ethics of the nation's children. Therefore, to encourage quality and moral education, the government held a Strength...
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Keteladanan Guru sebagai Sarana Penerapan Pendidikan Karakter Siswa
Arfaiza, Shafina Alya
; Susanti, Revina
; Fitriani, Widya Ningrum
; Caturiasari, Jennyta
; Wahyudin, Dede
Jurnal Sinektik
Vol 8
, No 1
(2025)
Character education is a learning process that provides support for the social-emotional and ethical development of students and an effort to build character. Character education aims to form a person who is devoted and faithful and who is more responsible for all behaviors possessed by students, such as self-confidence, innovation, passion, competitiveness, creativity, honesty, high social spirit, and kindness. With The application of character education in every aspect of learning is expected...
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Analisis Dampak Sosial Media terhadap Pendidikan Karakter Siswa Sekolah Dasar
MutiaraPuradireja, Syifa
; Futri, Elmalia
; Salsabilla, Maghfira
; Wahyudin, Dede
; Caturiasari, Jennyta
Jurnal Sinektik
Vol 8
, No 1
(2025)
The rapid development of technology and the lack of digital education for the community make all groups use social media freely without education. In this case, the concern is students who are still in elementary school and who are already using social media freely. This research uses a qualitative method with a case study type. The main data source in this research is news articles about elementary school children who are influenced by social media so that it has an impact on children's behavio...
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Penerapan Problem Based Learning Untuk Meningkatkan Hasil Belajar Muatan IPAS Materi Sistem Pernapasan Manusia Kelas V SD
Jurnal Sinektik
Vol 8
, No 1
(2025)
The research started from the researcher's observation in class V of SD Supriyadi 02; it was found that some students were distracted while learning, and their learning outcomes were still low, only reaching 42% of the KKM 75. The research was conducted during the first semester of the 2023–2024 academic year, mainly in October and November 2023, in class V of SD Supriyadi 02 in Semarang. The research subjects consisted of 28 students, with 13 boys and 15 girls who were grade V learners. The m...
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