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Analisis Harga Pokok Produksi Dengan Metode Full Costing Pada UMKM Ayy Slime di Kota Kediri
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Because it is used to establish the product's selling price, the cost of manufacturing is a crucial figure. The cost of labor, raw materials, and manufacturing overhead must all be taken into account when compiling the cost of manufactured goods. Giving the wrong selling price is the issue Micro, Small, and Medium-Sized Businesses are facing. The full costing conduct is one of the techniques required to determine the cost of things produced in an accurate manner. Qualitative data is used in this...
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Pengaruh Green Accounting, Struktur Modal, dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The purpose of this research is to analyze the relationship between financial performance, green accounting, and capital structure. The research covered 72 food and drink producers that were listed on the BEI in the years 2019–2022. Twenty businesses were chosen through a purposeful sampling process. Multiple linear regression analysis of secondary data is performed in SPSS 26. According to research, green accounting helps companies improve their financial performance by financing large environm...
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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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Intellectual Capital, Company Size, Liquidity and Capital Structure in Their Effect on Firm Value with Profitability as a Mediator
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of intellectual capital, firm size, liquidity, and capital structure on firm value, with profitability as a mediating variable. The research focuses on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis is conducted using multiple linear regression and the Sobel test to measure both direct and mediating effects. The results indicate that intellectual capital has a significant positive effec...
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Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Pada UMKM Batik Lea Collection
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Micro, Small, and Medium Enterprises (MSMEs) are business activities that have an important role in expanding employment opportunities and providing broad economic services for the community. However, the obstacles faced by MSMEs are the lack of ability and understanding due to low education and the assumption that the implementation of financial report recording is difficult. Therefore, this study is very interesting because it aims to test the application of SAK EMKM in the preparation of fina...
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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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Kegiatan Penyuluhan tentang Pengenalan dan Penanggulangan Virus Rabies (Lyssavirus) Penyebab Penyakit Rabies pada Hewan dan Manusia di Kampung Condet RT 04/RW 003 Balekambang, Jakarta Timur
Jurnal Abdimas Bhakti Indonesia
Vol 6
, No 1
(2025)
Rabies menjadi salah satu penyakit yang menakutkan bagi sebagian orang yang memahami masalah tersebut. Tapi ada banyak masyarakat Indonesia yang belum memahami atau mungkin kurang pengetahuan tentang penyakit rabies. Di Indonesia sendiri sampai sekarang masih banyak kasus orang yang terkena rabies baik tertular dari hewan peliharaan atau hewan liar. Masih banyaknya kasus rabies dan angka kematian akibat rabies di Indonesia pada tahun 2023 perlu menjadi perhatian pemerintah. Masyarakat perlu dibe...
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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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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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Pengaruh Penggunaan Gadget Terhadap Pendidikan Karakter Peserta Didik di Era Globalisasi
Nurul Kamilah, Zahidah
; Rahmah Azzahra, Siti
; Ul Jannah, Yunita
; Natasya, Rufaidah
; Wahyudin, Dede
; Caturiasari, Jennyta
Jurnal Sinektik
Vol 8
, No 1
(2025)
A gadget is a digital technology in the era of globalization that has an active role in social life and has a significant influence, especially on students who use it. Because gadgets are easily available at an affordable price, they can be tailored to the needs of their users, so there are various features that can be used. This study was conducted to determine the responses of respondents related to the effect of gadget use on the character education of students in the era of globalization. Th...
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