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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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Prospek Penerapan Blockchain Dalam Pengelolaan Zakat Untuk Meningkatkan Kepercayaan Muzakki
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Tujuan dari penelitian ini adalah untuk mengeksplorasi prospek penerapan teknologi blockchain dalam pengelolaan Zakat di Indonesia untuk meningkatkan transparansi, efisiensi, dan akuntabilitas dalam pendistribusian dana Zakat. Pengelolaan zakat di Indonesia masih menghadapi berbagai tantangan, terutama dalam hal transparansi dan akuntabilitas, yang dapat menurunkan kepercayaan Muzakki terhadap lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan...
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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...
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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...
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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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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...
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Penguatan Pendidikan Karakter Melalui Program Pembiasaan Membaca Asmaul Husna di SDN Wonotingal
Jurnal Sinektik
Vol 8
, No 1
(2025)
This study aims to determine the Asmaul Husna reading habituation program that strengthens students' character education at Wonotingal Elementary School. This type of research uses descriptive qualitative methods with phenomenological research. Data collection methods were carried out using interviews, observation, and documentation. While the data analysis techniques are data reduction, data presentation, and conclusion drawing, The results of this study found that strengthening character educa...
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Analisis Konten Budaya Dari Buku Teks Bahasa Jerman Deutsch Echt Einfach A1.1
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 4
, No 2
(2025)
Teaching German as a foreign language in Indonesia requires the integration of linguistic and cultural aspects to develop students’ intercultural competence. Textbooks play a significant role in representing culture, yet most language learning materials tend to portray culture superficially and selectively. This study aims to analyze the representation of cultural elements in the textbook Deutsch echt einfach A1.1 für Jugendliche using a qualitative descriptive approach and content analysis meth...
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Literatur Review Sistematik: Plan of Action (POA) dalam Konteks Kesehatan
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 1
(2025)
Background: Plan of Action (POA) is a strategic planning approach in healthcare systems to enhance service effectiveness. Poorly designed POA can lead to inefficiency, delayed disease detection, and reduced program effectiveness.
Objective: To review the implementation of POA in case manager documentation, tuberculosis (TB) case detection, and hospital health promotion, as well as to identify solutions to its implementation challenges.
Method: A literature review of three journals discussing POA...
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Efektivitas Buku Aku Senang Belajar Membaca Berbasis Montessori untuk Anak Usia Dini: Kajian Literatur Sistematik
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 4
, No 2
(2025)
This study evaluates the effectiveness of the “Aku Senang Belajar Membaca” book, de signed based on the Montessori method, for early childhood learners aged 3–7 years. Em ploying a Systematic Literature Review (SLR), this research synthesizes findings from literature published between 2015 and 2025. The book, structured in four levels with culturally relevant Indonesian vocabulary and supported by Montessori materials like sandpaper letters, fosters reading interest, letter recognition, and conf...
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