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Harga Saham Dalam Perspektif Debt to Equity Ratio, Return on Equity dan Earnings Per Share
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices . Other findings show that stock prices can be influenced by the Earning Per Share variable.
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PERANCANGAN KEMASAN PADA BOARD GAME PETUALANGAN TRADISIONAL RASA
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 1
(2025)
The packaging design of the Petualangan Tradisional Rasa board game aims to create an educational medium that attracts the interest of young people aged 19–22 toward traditional Indonesian cuisine. This game is designed to address the declining interest among the younger generation in local culinary heritage due to the dominance of modern food culture. The design process employed a combination of qualitative and quantitative methods. The qualitative method involved observation and interviews wit...
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Pengaruh Penjualan, Total Hutang, Modal Kerja Terhadap Laba Bersih
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 4
, No 1
(2025)
The purpose of this study is to determine the effect of Sales, total debt, and working capital on net profit. The data used are existing data sources, both internal and external data that can be published. The data used are financial reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023 with a total of 96 data. The analysis method shows that partially sales and total debt do not affect net profit. Working capital has a positive effect o...
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UUD NKRI 1945 dan Perlindungan Hak Asasi Perempuan: Antara norma dan Realitas dalam Kasus Kekerasan
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
Konstitusi Republik Indonesia, UUD 1945, menjamin perlindungan hak asasi manusia tanpa diskriminasi, termasuk hak asasi perempuan. Namun, dalam praktiknya, masih terdapat kesenjangan antara norma konstitusional dan realitas sosial yang dihadapi perempuan Indonesia. Artikel ini membahas bagaimana UUD 1945 mengatur hak asasi perempuan serta sejauh mana implementasi norma-norma tersebut dalam kebijakan, hukum positif, dan kehidupan sehari-hari. Melalui pendekatan yuridis-normatif dan analisis terha...
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Operational Efficiency Assessment of PT Asuransi Jasa Tania Tbk: Analyzing Operating Expense to Revenue Ratio
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to evaluate the operational efficiency of PT Asuransi Jasa Tania Tbk in 2023 using the operating expense to revenue ratio (Expense Ratio). The data used is the company's financial statements for the year ended December 31, 2023. The results show that PT Asuransi Jasa Tania Tbk successfully improved its operational efficiency significantly, with a decrease in the Expense Ratio by 17.24% to 48% compared to the previous year. This efficiency improvement was driven by strong net prem...
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Peran Arus Kas Dan Rasio Keuangan Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the role of cash flow and financial ratios in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. The independent variables include cash flow, profitability, liquidity, leverage, and activity ratios, while financial distress serves as the dependent variable. This research employs logistic regression analysis with purposive sampling, resulting in a sample of 100 companies with a total of 300 observati...
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Pengaruh Risiko Likuiditas, Risiko Kredit, Risiko Operasional, Pertumbuhan Aset, dan Margin Bunga Bersih terhadap Kinerja Keuangan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study was conducted as an analysis of the impact of liquidity risk, credit risk, operational risk, asset growth, and net interest margin on financial performance. This study consists of five independent variables consisting of liquidity risk with a proxy for the Loan to Deposit Ratio, credit risk proxied by NonPerforming Loan, operational risk proxied by Operating Expenses to Operating Income, Asset Growth proxied by the Asset Growth Ratio, Net Interest Margin as a measure of net interest ma...
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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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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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Pelatihan Ketrampilan Merajut dalam Mengembangkan Potensi Ekonomi Ibu-ibu Rumah Tangga Anggota Koperasi Adiguna Kefamenanu
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 2
(2025)
Abstrak: Merajut merupakan keterampilan yang dapat dipelajari dan bermanfaat untuk mengisi waktu luang. Keterampilan merajut yang diberikan kepada Ibu-Ibu rumah tangga anggota koperasi Adiguna Kefamenanu meliputi ketermpilan pembuatan taplak meja, dompet, aksesoris, pebuatan tas beserta finishingnya. Tujuan pelatihan dalam kegiatan pengabdian pada masyarakat untuk meningkatkan pengetahuan dan keterampilan dalam merajut, ibu-ibu rumah tangga anggota koperasi Adiguna untuk digunakan sendiri, dan m...
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