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Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
With a very large number of business actors, through taxes, SMEs play a significant role in increasing state revenue, ironically the tax contribution from SMEs to national tax revenue is still relatively low. This study was conducted to measure how far tax knowledge, tax rates, tax sanctions, and the ease of implementing e-filing, affect the behaviour of SME tax obligations in fulfilling their tax responsibilities. This research adopts a quantitative approach and uses the theory of planned behav...
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Optimization Of The Siman Application System As A Tool For State-Owned Asset Management At The Kantor Pelayanan Kekayaan Negara Dan Lelang Semarang
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 4
, No 1
(2025)
The management of State-Owned Goods (SOG) is a crucial aspect of asset management that requires an effective and efficient system. This study aims to analyze the optimization of the State Asset Management Information System (SIMAN) as a tool for managing SOG at the Office of State Treasury and Auction Service (KPKNL) Semarang. Using a descriptive qualitative approach, this research evaluates the implementation of SIMAN in improving the accuracy, efficiency, and transparency of SOG management. Th...
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Pengaruh Kinerja Keuangan Terhadap Return Saham Perusahaan Sektor Multifinance
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to test the influence of financial performance as measured by Current Ratio and Debt to Equity Ratio on stock returns. The data used are secondary data from the Annual Report. The sample used in this study was 15 Multifinance Sector companies listed on the Indonesia Stock Exchange for the period 2020-2023, so that the data observed was 60. The type of research used is descriptive and associative with a quantitative method that aims to determine the influence of independent variab...
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Perancangan Desain Karakter Buku Ilustrasi People Pleaser Dalam Dunia Kerja
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 1
(2025)
This paper discusses the visual design of character designs for an illustrated book that focuses on the problem of people pleasers among employees aged 22-30 years. People pleasers are individuals who tend to please others at the expense of themselves, which in the long term can trigger stress and mental disorders. The results of the study show that many young employees experience a dilemma between meeting other people's expectations and maintaining their own well-being. To convey this problem,...
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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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Decoding Financial Performance: A 2023 DuPont Analysis of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk – A Comparative Perspective
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze and compare the financial performance of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk in 2023 using the DuPont analysis method. The data used in this study are the financial statements of both companies for the year ended December 31, 2023. The analysis was conducted by calculating the net profit margin (NPM), total asset turnover (TATO), financial leverage (EM), and return on equity (ROE) of each company. The results indicate that PT Asuransi Dayin Mitra...
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DESAIN KARAKTER UTAMA WEB KOMIK RADEN SAWUNGGALING SEBAGAI MEDIA PENGENALAN TOKOH LOKAL BERSEJARAH UNTUK REMAJA USIA 17-21 TAHUN
I Putu Rayga Ondias Putra
; I Putu Rayga Ondias Putra
; Alfian Candra Ayuswantana
; Masnuna, Masnuna
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 1
(2025)
The declining awareness among youth about local historical figures such as Raden Sawunggaling inspired the creation of this web comic. Aimed at teenagers aged 17–21, this project seeks to reintroduce local history through a visually engaging and interactive medium. The comic features a flowing narrative, semi-realistic illustrations, and strong elements of East Javanese culture. Its design was informed by qualitative and quantitative research to align with the preferences of the target audience....
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Pengaruh Profitabilitas, Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 obser...
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Pengaruh Ukuran Perusahaan, Lingkungan, Sosial dan Tata Kelola Terhadap Harga Saham Perusahaan dengan Profitabilitas sebagai Variabel Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaann, lingkungan, sosial dan tata kelola terhadap harga saham dan profitabilitas sebagai pemoderasi. Populasi dalam penelitian ini yaitu perusahaan indeks ESGLeader30 yang terdaftar pada Bursa Efek Indonesia (BEI). Sampel yang digunakan berdasarkan kriteria yang telah ditentukan. Analisis data menggunakan regresi data panel dengan berbantuan software Eviews 12. Hasil penelitian menunjukkan bahwa: (1) Ukuran Perusahaan berpengaruh terh...
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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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