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Analisis Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This financial performance study is vital for responsible a corporation's financial success. The goal the purpose of this research is to discover and investigate the effects of excellent corporate governance and firm scope on financial results. The dependent variable analyzed in this study is financial results, with the independent factors being the following proportion of board members, management equity, institutional investment, audit board, and firm size. This study relies on secondary data....
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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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Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Pada UMKM Batik Lea Collection
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Micro, Small, and Medium Enterprises (MSMEs) are business activities that have an important role in expanding employment opportunities and providing broad economic services for the community. However, the obstacles faced by MSMEs are the lack of ability and understanding due to low education and the assumption that the implementation of financial report recording is difficult. Therefore, this study is very interesting because it aims to test the application of SAK EMKM in the preparation of fina...
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Pengaruh Kemudahan Penggunaan, Keamanan, dan Keandalan Terhadap Penggunaan Mobile Banking dikalangan Masyarakat
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Currently the banking sector provides product services in the form of electronic banking for customers, one of which is mobile banking. Mobile banking is a banking service that allows customers to make various financial transactions through mobile devices, such as smartphones or tablets. This study aims to examine the influence of ease of use, security, and reliability on the use of mobile banking among the people of Palopo city. Data was collected using a questionnaire that was distributed onli...
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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...
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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...
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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...
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Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pemerintah Desa Dalam Pengelolaan Dana Desa (Studi Kasus di Kecamatan Kangkung)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quanti...
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Pemberdayaan Masyarakat untuk Peningkatan Manajerial Desa Wisata di Kalurahan Umbulrejo, Kapanewon Ponjong, Kabupaten Gunungkidul
Hafida, Siti Hadiyati Nur
; Wardhani, Puspita Indra
; Dewi, Ratih Puspita
; Hermawan, Hardika Dwi
; Taufiq, Muhammad Luqman
Abdi Geomedisains
Vol 6
, No 1
(2025)
Umbulrejo Village has interesting and unique natural tourism potential. This village has officially become a tourist village and has had a pokdarwis (tourism awareness group); however, after the pandemic, the number of tourists coming was very small, so it had an impact on the economy of the community in Umbulrejo Village. Based on the potential and problems experienced by the Umbulrejo pokdarwis, it is known that the capacity of human resources in managing the Umbulrejo Tourism Village is very...
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Edukasi Aktifitas Fisik dan Latihan Terprogram untuk Mengurangi Penyakit Tidak Menular di Wilayah Rural Karanganyar
Pristianto, Arif
; Samiyem, Samiyem
; Rahman, Farid
; Susilo, Taufik Eko
; Naufal, Adnan Faris
; Fatmarizka, Tiara
Abdi Geomedisains
Vol 6
, No 1
(2025)
Non-communicable diseases (NCDs) such as hypertension, diabetes mellitus, and heart disease are increasingly found in rural areas, including Karanganyar, which are experiencing a shift in lifestyle due to industrialization. Low public awareness of the importance of physical activity is one contributing factor. This community service aims to improve public knowledge and behavior through education and programmed physical exercise in the form of gymnastics and healthy walking. The implementation me...
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