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Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses t...
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Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2020-2024
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists...
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Pengaruh Probabilitas Financial Distress, Ukuran Perusahaan, Likuiditas, Arus Kas Operasi, dan Laba Akuntansi terhadap Pengembalian Saham
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accountin...
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Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple li...
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Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data r...
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Peran Tanah dalam Administrasi Pemerintahan: Tinjauan Yuridis dan Manajerial di Indonesia
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2025)
Land has a strategic function in the government administration system, both as an economic resource and as an object of law and regional governance. This journal discusses the importance of land management in public administration, covering aspects of land law, management of state-owned land assets, agrarian conflicts, and digitization of land information systems. The research was conducted through literature studies and legal analysis of regulations such as the Basic Agrarian Law, the Job Creat...
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Analisis Perilaku Lentur Balok Beton Bertulang Dengan Tulangan Glass Fiber Reinforced Polymer
Aldhino Septian Yoga Utama
; Pangestu, Agam
; Fajar Fisabilillah, Rafli
; Aufa Azmi Thahir, Muhammad
; Kanti Pangestuti, Endah
; Kusuma Anggraini, Nurti
Jurnal Teknik Sipil
Vol 18
, No 2
(2025)
Penelitian ini menganalisis perilaku lentur balok beton bertulang dengan tulangan Glass Fiber Reinforced Polymer (GFRP) dibandingkan tulangan baja konvensional, ditinjau dari beban maksimum, lendutan maksimum, dan pola keruntuhan. Pengujian eksperimental dilakukan pada balok beton mutu K-225 berdimensi 150 × 150 × 600 mm menggunakan metode pembebanan dua titik. Benda uji terdiri atas balok kontrol (BKA dan BKB) serta balok variasi (BVA dan BVB). Hasil pengujian menunjukkan bahwa balok bertulanga...
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Brick Wall Texture Projection Using Parameters for 3D Game Environments
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
Texture creation has been one of the important aspects in creating 3D environment. It could support an object that could be identified by the viewer. There has been software that providing the creation of a texture for a playable 3D game asset. The purpose of this research was to find the method of making a wall texture and to show the in-app parameters that could be applied. The objective of this research is to find any possible limitation toward using the software. As a step to make exploratio...
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Sistem Rekomendasi Snack and Beverages Menggunakan Metode Item Based Collaboration Filtering
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
In today's digital era, recommendation systems have become an integral part of supporting consumer purchasing decisions, including in the food and beverage industry. This study aims to develop a product recommendation system for snacks and beverages using the item-based collaborative filtering method. This method was chosen due to its ability to handle large-scale user and product data, as well as its efficiency in providing relevant recommendations based on user consumption patterns. In this st...
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Sejarah Gerakan Sosial Keagamaan di Indonesia Melalui Kiprah Muhammadiyah dan Nahdlatul Ulama
Keraton: Journal of History Education and Culture
Vol 7
, No 2
(2025)
This study examines the historical role of Muhammadiyah and Nahdlatul Ulama,the two largest socio-religious organizations in Indonesia, which have significantlyshaped the country’s religious landscape and social development since the earlytwentieth century. Rooted in the social reality that both organizations operatethrough extensive networks of education, religious outreach, and communityservices. This research aims to describe their historical origins, patterns ofmovement, and contributions to...
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