Klaim Artikel Anda
Verifikasi kepemilikan artikel akademik
Apakah artikel-artikel ini milik Anda?
Daftarkan diri Anda sebagai author untuk mengklaim artikel dan dapatkan profil akademik terverifikasi dengan fitur lengkap.
Badge Verifikasi
Profil terverifikasi resmi
Statistik Lengkap
H-index, sitasi, dan metrik
Visibilitas Tinggi
Tampil di direktori author
Kelola Publikasi
Dashboard artikel terpadu
Langkah-langkah Klaim Artikel:
- 1. Daftar akun author dengan email akademik Anda
- 2. Verifikasi email dan lengkapi profil
- 3. Login dan buka menu "Klaim Artikel"
- 4. Cari dan klaim artikel Anda
- 5. Tunggu verifikasi dari admin (1-3 hari kerja)
Menampilkan 1981–1990 dari 14487 artikel
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...
Sumber Asli
Google Scholar
DOI
Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
Sumber Asli
Google Scholar
DOI
Pengaruh Kesulitan Keuangan, Ukuran Perusahaan, Likuiditas, dan Arus Kas Operasi terhadap Pengembalian Saham
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of factors such as financial distress (FD), firm size (SIZE), liquidity (CR), and operating cash flow (OCF) on stock returns in the food and beverage sub-sector industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The issue addressed relates to the importance of analyzing internal company factors in affecting stock returns, particularly in the consumer goods industry. The data used in this study is sourced from annual financial reports...
Sumber Asli
Google Scholar
DOI
The Influence of Financial Report Preparation Skills, Financial Literacy, and Accounting Information Systems on the Performance of MSMEs in Cirebon Regency
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classica...
Sumber Asli
Google Scholar
DOI
Pengaruh Media Sosial, Kualitas Layanan, Dan Pengalaman Wisata Berkesan Terhadap Niat Kunjungan Kembali Wisatawan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Indonesian tourism makes a significant contribution to the Indonesian economy, thus having a positive impact on the growth of the tourism industry. This research aims to analyze the influence of social media, service quality and memorable tourist experiences on return visit intentions. Quantitative method with cross-sectional survey method used in this research, as many as 110 respondents were selected using purposive sampling technique based on certain criteria consisting of tourists aged 17-40...
Sumber Asli
Google Scholar
DOI
Penerapan Case Method Pada Bahan Ajar Mata Kuliah Komputer Akuntansi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar...
Sumber Asli
Google Scholar
DOI
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...
Sumber Asli
Google Scholar
DOI
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...
Sumber Asli
Google Scholar
DOI
Harmonization of Islamic Inheritance Law, Customary Law, and National Law: A Normative Review of the Compilation of Islamic Law, Customary Law, and the Civil Code
Jurnal Penelitian Serambi Hukum
Vol 18
, No 02
(2025)
The inheritance system in Indonesia is governed by three main legal frameworks: Islamic law, customary (adat) law, and national law. Each of these systems has its own unique characteristics and principles of distribution. This study aims to explore how Islamic inheritance law, customary law, and national inheritance law in Indonesia are harmonized with one another and how inheritance distribution is regulated under these three legal systems. The research method used in this study is normative ju...
Sumber Asli
Google Scholar
DOI
The Adaptability and Innovation Capacity of Small and Medium Construction Companies to Information and Computers Technology in the Developing Countries
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 1
(2025)
The construction industry in developing countries is undergoing a pivotal transformation, driven by the integration of information and communication technology (ICT). This study investigates how ICT adoption influences the adaptability and innovation capabilities of small and medium-sized enterprises (SMEs) within this sector. Employing a mixed-methods approach, the research combines quantitative data from 50 construction SMEs across chosen regions in Indonesia, with qualitative insights from 15...
Sumber Asli
Google Scholar
DOI