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Analysis of Taxpayer Compliance Determinants through Taxpayer Awareness (A Study on Individual Taxpayers at KPP Pratama Sekayu)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The purpose of this research is to determine the factors of taxpayer compliance at the Sekayu Tax Office. This research was conducted on individual taxpayers at the Sekayu Tax Office. The research method used is a quantitative method using five research variables, namely Love of Money, tax knowledge, tax sanctions as the independent variable, and taxpayer compliance as the dependent variable with taxpayer awareness as the intervention/mediation variable. The variable measurement scale used in th...
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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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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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HUBUNGAN TINGKAT RELIGIUSITAS DENGAN TINGKAT STRESS REMAJA
Nursing Science Journal
Vol 6
, No 1
(2025)
Adolescent stress is a natural state when a person faces pressure, challenges, or changes that require adolescents to adjust. Good stress coping and religious reinforcement can help prevent the adverse effects of stress. Religiosity can act as a source of strength and support for adolescents in the face of life's pressures, helping them to cope better with stress. Objective: To analyze the relationship between religiosity level and adolescent stress level. Methods: This study used quantitative r...
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Pengaruh Kompensasi, Disiplin Kerja, dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan Biro Umum Pengadaan Sekretariat Jenderal Kementerian Pertanian RI
CiDEA Journal
Vol 4
, No 1
(2025)
This study focuses on determining the effect of compensation, work discipline, work environment on the work productivity of employees of Biro Umum Pengadaan in Sekretariat Jenderal of the Republic of Indonesia using quantitative approaches. The sampling technique uses simple random sampling and the number of samples obtained by 53 respondents using questionnaires. In data processing using SPSS 26.0 software data instrument tests, multiple linear regression analysis, and hypothesis tests. Based o...
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Implementasi Mixed Methods Pada Sistem Pendukung Keputusan Bantuan Peternakan
Wakim
; Wakim
; Wibowo, Agus
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 3
(2025)
Pemerintah Indonesia secara berkelanjutan menjalankan berbagai program bantuan di sektor peternakan sebagai bagian dari upaya meningkatkan ketahanan pangan dan kesejahteraan peternak. Namun, implementasi program tersebut masih menghadapi sejumlah tantangan, seperti kurangnya integrasi data, ketidaktepatan sasaran, dan terbatasnya alat bantu pengambilan keputusan berbasis data. Penelitian ini bertujuan untuk mengintegrasikan data peternakan ke dalam sebuah Sistem Pendukung Keputusan (Decision Sup...
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PENGARUH EDUKASI ASI EKSKLUSIF TERHADAP PENINGKATAN PENGETAHUAN PADA IBU MENYUSUI DI WILAYAH PUSKESMAS KARANGDOWO
Nursing Science Journal
Vol 6
, No 1
(2025)
Latar Belakang: Pemenuhan ASI pada Bayi baru lahir sangat diperlukan karena mengandung Imunoglobulin sebagai zat kekebalan atau daya tahan tubuh. Masalah kurangnya cakupan pemberian ASI dapat dipengaruhi karena faktor kurang pengetahuan ibu tentang ASI eksklusif. Tujuan : tujuan dari penelitain ini adalah untuk mengetahui pengaruh edukasi asi eksklusif terhadap peningkatan pengetahuan pada ibu menyusui. Metode : Penelitian quasy eksperiment ini menggunakan rancangan one group pre-test post-test...
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PENGARUH LATIHAN KEKUATAN DAN DIET PROTEIN TERHADAP KADAR GULA DARAH PADA LANSIA PREDIABET
Maulana, Nova
; Fatimah, Andini Nur
; Febsi, Yania
; Nurlita, Lani
; Fiana, Marista
; Yuarsa, Tri Agus
; Budiman, Muhammad Algifari
; Setiadi, Adi
; Hidayat, Arif
Nursing Science Journal
Vol 6
, No 1
(2025)
Pendahuluan : Kadar gula darah perlu dijaga dalam batas normal karena kadar yang terlalu tinggi atau terlalu rendah dapat menyebabkan masalah Kesehatan. Hipoglikemia bisa menyebabkan gejala yang mengancam jiwa. sedangkan hiperglikemia sering terkait dengan diabetes, dan bisa menyebabkan berbagai komplikasi serius jika tidak terkontrol. Tujuan : penelitian ini yaitu untuk menganalisa pengaruh technologi angkat beban dan diet protein terhadap kadar gula darah pada lansia prediabet. Metode : P...
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Simulasi traffic dan performa jaringan SDN menggunakan ONOS Controller dan standar TIPHON
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 4
, No 2
(2025)
The increasing number of devices connected to the network and the rapid growth of data traffic have posed challenges in managing conventional networks. Traditional networks often experience inefficiencies in handling high traffic loads due to static traffic management, leading to congestion in some network paths while others remain underutilized. Software-Defined Networking (SDN) has emerged as an innovative solution by separating the control plane and data plane, enabling more flexible, central...
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