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Pengaruh Pengetahuan Pajak, Norma Subjektif, dan Penghargaan Finansial Terhadap Minat Karir Mahasiswa Menjadi Konsultan Pajak dengan Self-Efficacy Sebagai Variabel Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan paja...
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Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Profitability shows how efficiently a company generates profit by optimizing the use of its owned assets. To management and investors, profitability provides a yardstick to assess how effectively a company uses its assets to achieve profitability. This research aims to investigate the impact of receivable turnover, debt-to-equity ratio, inventory turnover, and firm size on profitability. Employing a purposive sampling approach, the study sampled 9 Indonesian pharmaceutical companies listed on th...
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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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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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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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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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Analisis Dampak Sosial Media terhadap Pendidikan Karakter Siswa Sekolah Dasar
MutiaraPuradireja, Syifa
; Futri, Elmalia
; Salsabilla, Maghfira
; Wahyudin, Dede
; Caturiasari, Jennyta
Jurnal Sinektik
Vol 8
, No 1
(2025)
The rapid development of technology and the lack of digital education for the community make all groups use social media freely without education. In this case, the concern is students who are still in elementary school and who are already using social media freely. This research uses a qualitative method with a case study type. The main data source in this research is news articles about elementary school children who are influenced by social media so that it has an impact on children's behavio...
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Governance dan Penegakan Hak Pekerja atas Upah Lembur: Studi Kasus PT SAI Apparel Industries
Public Service And Governance Journal
Vol 6
, No 1
(2025)
This research analyzes the legal provisions regarding the obligation to pay overtime wages and legal options for workers if the company fails to provide overtime compensation. Overtime wages are the right of workers regulated in Law No. 13 of 2003 concerning Manpower which has been amended by Law No. 6 of 2023 and Government Regulation No. 35 of 2021. This study uses a case analysis of PT X in Semarang, which was accused of not paying overtime wages in full to its employees. The findings show th...
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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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Peranan Guru dalam Pengelolaan Kelas untuk Meningkatkan Motivasi Belajar Siswa di Sekolah Dasar
Iskandar, Sofyan
; Rosmana, Primanita Sholihah
; Apriliani, Delia
; Rahmawati, Hanny
; Fauziyah, Nisa Nur
Jurnal Sinektik
Vol 8
, No 1
(2025)
Classroom management is an important concept in school learning. This article provides an overview of the definition of classroom management, strategies that teachers can implement to manage the classroom, and the important role teachers play in ensuring successful learning. In addition, this article emphasizes the importance of classroom management to increase students' learning motivation and identifies barriers that may arise in classroom management during the learning process. By understandi...
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