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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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The Influence of Person-Organization Fit and Personality on Organizational Citizenship Behavior and Its Impact on Organizational Commitment (A Study on Employees of Hotel Apita Cirebon)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This research aims to provide empirical evidence of whether there is an influence of Person-Organization Fit and Personality on Organizational Citizenship Behavior and its impact on Organizational Commitment. This study uses a quantitative correlational method, with data processing assisted by SPSS 22. The population of this study consists of all employees of Hotel Apita Cirebon, including operational and non-operational employees. The sample for this study includes all employees of Hotel Apita...
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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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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 Kesalahan Berbahasa Bidang Morfologi Pada Karangan Narasi siswa Kelas VI SD 1 Lau
Jurnal Sinektik
Vol 8
, No 1
(2025)
This study aims to identify the analysis of language errors in the field of morphology in the narrative essays of 6th grade students at SD 1 Lau. This approach uses a qualitative, descriptive research approach. This type of research is qualitative research with descriptive methods. Data collection of words and sentences containing language errors in the field of morphology in the narrative essays of grade VI students of SD 1 Lau was carried out by observing and using the documentation method and...
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Peranan Guru dalam Pengelolaan Kelas untuk Meningkatkan Motivasi Belajar Siswa di Sekolah Dasar
Iskandar, Sofyan
; Rosmana, Primanita Sholihah
; Apriliani, Delia
; Rahmawati, Hanny
; Fauziyah, Nisa Nur
Jurnal Sinektik
Vol 8
, No 1
(2025)
Classroom management is an important concept in school learning. This article provides an overview of the definition of classroom management, strategies that teachers can implement to manage the classroom, and the important role teachers play in ensuring successful learning. In addition, this article emphasizes the importance of classroom management to increase students' learning motivation and identifies barriers that may arise in classroom management during the learning process. By understandi...
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Peran Model Jaring Laba-laba dalam Pembelajaran Terpadu untuk Meningkatkan Efektivitas Belajar Siswa Sekolah Dasar
Iskandar , Sofyan
; Sholihah Rosmana , Primanita
; Apriliani , Delia
; Azahra, Resa
; Andria Sukmawati , Vika
Jurnal Sinektik
Vol 8
, No 1
(2025)
There are many learning models in integrated learning. One of the most popular models in primary schools is the spider web model, as it is considered easy to use and suitable for primary school students. The purpose of this article is to ascertain the role of the spider web integrated learning model in improving the learning effectiveness of primary school students. The research method used is the literature study method, which can also be called a literature study. This article describes the ro...
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PEMANFAATAN TEKNOLOGI SONIKASI DALAM MENINGKATKAN KUALITAS MINYAK NABATI
Jurnal Agrifoodtech
Vol 4
, No 1
(2025)
Minyak nabati merupakan sumber lemak esensial yang memiliki nilai gizi dan manfaat kesehatan tinggi, namun kualitasnya sangat dipengaruhi oleh proses ekstraksi. Metode konvensional seperti ekstraksi pelarut dan mekanik memiliki berbagai keterbatasan, termasuk waktu proses yang lama, penggunaan pelarut tinggi, serta degradasi senyawa bioaktif. Oleh karena itu, sonikasi atau Ultrasound-Assisted Extraction (UAE) menjadi alternatif teknologi modern yang efektif dan ramah lingkungan untuk meningkatka...
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