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Peran Nilai Etika Memoderasi Faktor-Faktor Pencegahan Kecurangan: Studi Kasus: Pada Grup PT. Asvia Laguna Medis
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kapabilitas terhadap pencegahan kecurangan (fraud prevention), serta peran moderasi nilai etika dalam hubungan tersebut. Menggunakan desain penelitian kausal, data dikumpulkan melalui survei menggunakan kuesioner kepada 311 pimpinan dan karyawan Grup PT. Asvia Laguna Medis. Analisis dilakukan dengan metode kuantitatif untuk mengevaluasi hubung...
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Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2020-2022
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX).
The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies.
Based on H1, the financial turnover component from 2020 to 2022 has a si...
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Kinerja Dinas Pertanian Tanaman Pangan dalam Program Penyaluran Pupuk Bersubsidi Tahun 2018 -2023: (Studi Kasus Petani Padi di Desa Seso Kabupaten Ngada)
DHARMA EKONOMI
Vol 31
, No 1
(2024)
This study aims to determine and evaluate the Performance of the Food Crops Agriculture Service in the 2018-2023 Subsidized Fertilizer Distribution Program (Case Study of Rice Farmers, in Seso Village, Ngada Regency). Using a qualitative descriptive approach with Atik Septi Winarsih's theory and Robbins' theory which highlights Responsiveness, Responsibility, Accountability, Punctuality, Work Commitment. The study involved 12 Informants.The results showed that in the subsidized fertilizer distri...
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Digital Transformation of BPRACo by Designing IT Governance with COBIT 2019 SME Focus Area
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Digital transformation (DT) is a necessity for incumbent companies today, including MSMEs, to be able to continue to compete in the era of technological disruption and accelerated by the COVID-19 pandemic. This research aims to design IT governance (ITG) for BPRACo MSMEs using the COBIT 2019 SME focus area framework. The research method used is design science research (DSR) which creates artifacts in the form of ITG solution development methods and systems. The research results revealed that the...
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Analisis Pemasaran Industri Batik Tulis Dalam Upaya Peningkatan Pendapatan Tenaga Kerja Di Kecamatan Danau Teluk Kota Jambi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The results of the research show that the marketing of the batik industry is an effort to increase labor income in Danau Teluk District, Jambi City by looking at market needs, current trend needs both among students and also among workers so that consumers who come must be met according to their needs. Obstacles in increasing the income of batik workers in Danau Teluk District, Jambi City are caused by employee negligence in working because they do not comply with the instructions given, income...
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Pengaruh Biaya Operasional Terhadap Laba Bersih UMKM Kopikir Coffee di Kota Malang
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to identify whether there is an impact of operational costs on the net profit of Kopikir Coffee shops. This research is included in the category of quantitative research. The research was carried out at the Kopikir Coffee shop on Sudimoro Street, Lowokwaru District, Malang, East Java. The population of this study is all monthly financial statements of Kopikir Coffee. The number of research samples is 48 data, with data criteria that present complete monthly financial statements f...
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Pengaruh Inventory Intensity , Kepemilikan Institusional dan Capital Intensity terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Moderasi
DHARMA EKONOMI
Vol 31
, No 2
(2024)
This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique...
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Pengembangan E-Book Interaktif Berbantuan Heyzine Pada Materi Perubahan Iklim Untuk Meningkatkan Sustainability Literacy Bagi Siswa SMP
Jurnal Inovasi Pendidikan Sains (JIPS)
Vol 5
, No 2
(2024)
Penelitian ini bertujuan untuk mengembangkan buku ajar elektronik interaktif menggunakan Heyzine pada materi perubahan iklim untuk meningkatkan literasi keberlanjutan bagi siswa Sekolah Menengah Pertama (SMP). Jenis penelitian ini adalah penelitian pengembangan dengan jenis design and development research (DDR) dari Richey dan Klein melalui empat tahapan utama, yaitu analisis, desain, pengembangan, dan eval__uasi. Subjek penelitian terdiri dari 16 siswa kelas VII SMP Kartikama Metro serta para a...
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TANGGAP STUNTING MELALUI KEGIATAN PENDAMPINGAN PEMBUATAN MAKANAN BERGIZI KEPADA ORANG TUA DI DESA CANGKRING, KABUPATEN LAMONGAN
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Stunting is caused by multi-dimensional factors and not only caused by malnutrition which is experienced by pregnant women and children under five. The most decisive intervention to reduce the prevalence of stunting can be started in the first 1,000 days of life (HPK) of children under five. Lamongan is one of 5 regencies in East Java which has a high stunting rate of 27.5%. Community service activities are carried out to help reduce stunting rates in Lamongan, especially Cangkring Village, this...
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PENINGKATAN PENGETAHUAN PENTINGNYA HIGIENE DAN SANITASI UNTUK KESELAMATAN KERJA PENJAMAH MAKANAN MELALUI KEGIATAN POSTER EDUCATION DI PONDOK PESANTREN
amilia, Amilia Yuni Damayanti
; Aisha Widyadana Abidin
; Ananda Annisa
; Siti Ummisah
; Ineyza Regianti
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Personal protective equipment is personal protective equipment that is used to protect oneself from accidents while working. According to observations made of food handlers in the kitchen of Darussalam Gontor University (UNIDA Gontor) Female Campus, there are workers who comply with the use of PPE when working when making or cooking food or when cleaning the kitchen, but there are still some workers who do not use PPE. can be harmful to workers, fiber can affect food sanitation hygiene. Hygiene...
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