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Pengaruh Pengumuman Dividen, Ukuran Perusahaan Terhadap Harga Saham dengan Kebijakan Dividen Sebagai Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent...
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Social Media Digital Footprints for Strengthening Corporate Forensic Auditing Practices
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design...
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PENERAPAN HUKUM HUMANITER INTERNASIONAL DALAM KONFLIK SIBER
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
Perang siber adalah suatu kondisi konflik dengan menggunakan perkembangan teknologi informasi dan komunikas dimana menjadi sebuah fenomena sosial dalam relasi internasional yang menjadi masalah serius bagi bangsa-bangsa di dunia dalam membangun stabilitas internasional. Mmenghadapi variasi bentuk perang siber, dibutuhkan adanya proses pembangunan nasional berbasis keamanan siber/cyber security sebagaimana telah dilakukan oleh beberapa bangsa-bangsa di dunia. Perang siber sesungguhnya merupakan b...
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Pengaruh Total Asset Turnover, Debt to Equity Ratio, dan Return on Assets terhadap Manajemen Laba pada Perusahaan Pertambangan di BEI Periode 2020–2024
HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset
Turnover does not significantly affect earnings manag...
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Pengaruh Sifat Kepribadian dan Tingkat Pendidikan Terhadap Kinerja Auditor (Studi Empiris Pada Auditor yang Bekerja di KAP Jojo Sunarjo & Rekan)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Square...
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Peningkatan Literasi Akademik melalui Pendampingan Penulisan Karya Ilmiah di Pondok Pesantren Kharisma Haromain
Sudaryono, Eko Arief
; Sutopo, Bambang
; Sulardi, Sulardi
; Kurniasih, Lulus
; Widarjo, Wahyu
; Adiati, Arum Kusumaningdyah
; Kurniawati, Estetika Mutiaranisa
; Chayati, Nur
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 2
(2025)
Pondok pesantren memiliki peran strategis dalam membentuk karakter dan meningkatkan kualitas pendidikan santri. Di tengah arus globalisasi dan perkembangan teknologi, kemampuan menulis ilmiah menjadi keterampilan penting untuk melanjutkan studi maupun memasuki dunia kerja profesional. Namun, mahasantri di Ma’had ‘Aly Kharisma Haromain masih menghadapi keterbatasan karena belum tersedianya modul terpadu yang mencakup metodologi penelitian, teknik penulisan, dan etika publikasi Islami. Kondisi ini...
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Systematic Literature Review (SLR): Tren Dan Kesenjangan Literatur Dalam Riset Akuntansi Terkait Pajak Daerah di Indonesia
Jurnal Ilmiah Serat Acitya
Vol 14
, No 2
(2025)
Penelitian ini bertujuan untuk memetakan tren dan mengidentifikasi kesenjangan penelitian terkait pajak daerah di Indonesia melalui pendekatan Systematic Literature Review (SLR). Proses identifikasi artikel dilakukan dengan mengikuti pedoman PRISMA dan menggunakan strategi pencarian SPIDER. Dari hasil seleksi, diperoleh artikel yang memenuhi kriteria inklusi untuk dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa tren publikasi pajak daerah meningkat hingga tahun 2022, kemudian menurun...
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Pengaruh Literasi Keuangan, Penggunaan Paylater, dan Pendapatan Terhadap Perilaku Konsumtif Generasi Z di Indonesia
HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study aims to analyze the influence of financial literacy, paylater usage, and income on the consumptive behavior of Generation Z in Indonesia. The background of this research is based on the increasing use of digital financial services, particularly paylater, and the growing trend of consumptive lifestyles among Generation Z, who are exposed to the convenience of technology and have relatively low financial control. The research uses a quantitative approach with descriptive and causal anal...
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EDUCATION AND SOCIALIZATION OF THE BANJARSIHAT APPLICATION FOR HIV/AIDS PREVENTION AND EDUCATION IN KARANG JATI VILLAGE AND SUSUKAN DISTRICT
Puspita, Rina
; Ulin Nuha ABA, Muhammad
; Kuspranoto, Abdul Haris
; Rohman Al Ghifari, Ahmad Arif
; Maya Rani, Destri
; Citra Puspita, Rery Renit
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 2
, No 2
(2025)
The BanjarSihat application outreach and socialization program aims to raise public awareness about HIV/AIDS through a technology-based approach. The program combines three main methods: outreach, training, and mentoring. Outreach is conducted to provide basic information about HIV/AIDS, how it is transmitted, and preventive measures that can be taken. Training is provided to facilitate the use of the BanjarSihat application, which is designed to provide easy access to health information related...
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EFFORTS TO EMPOWER CADRES IN UTILIZING LOCAL FOOD MATERIALS TO PREVENT ANEMIA IN PREGNANT WOMEN
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 2
, No 2
(2025)
Anemia in pregnant women is a public health problem that has serious impacts on both mothers and babies, including increasing the risk of childbirth complications, premature birth, low birth weight, and high maternal neonatal morbidity and mortality. Anemia prevention efforts have focused largely on iron supplementation, but additional strategies based on nutrient rich local foods are needed. This community service activity aims to empower Posyandu cadres through education on the use of local fo...
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