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Peran Arus Kas Dan Rasio Keuangan Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the role of cash flow and financial ratios in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. The independent variables include cash flow, profitability, liquidity, leverage, and activity ratios, while financial distress serves as the dependent variable. This research employs logistic regression analysis with purposive sampling, resulting in a sample of 100 companies with a total of 300 observati...
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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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Faktor-Faktor Yang Mempengaruhi Kepatuhan Pajak Di Kabupaten Sleman
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Since tax revenues are declining annually, it is evident that Indonesian taxpayer compliance is still at a low level. The declining number of taxpayers in KPP Pratama Sleman Regency each year is another indicator of taxpayer compliance and the negative attitude of private taxpayers. The goal of this study is to determine the relative importance of tax penalties, taxpayer knowledge, taxpayer awareness, and taxpayer attitudes. Quantitative approaches are used in this study. The sample in this stud...
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Pengaruh Risiko Likuiditas, Risiko Kredit, Risiko Operasional, Pertumbuhan Aset, dan Margin Bunga Bersih terhadap Kinerja Keuangan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study was conducted as an analysis of the impact of liquidity risk, credit risk, operational risk, asset growth, and net interest margin on financial performance. This study consists of five independent variables consisting of liquidity risk with a proxy for the Loan to Deposit Ratio, credit risk proxied by NonPerforming Loan, operational risk proxied by Operating Expenses to Operating Income, Asset Growth proxied by the Asset Growth Ratio, Net Interest Margin as a measure of net interest ma...
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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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Keteladanan Guru sebagai Sarana Penerapan Pendidikan Karakter Siswa
Arfaiza, Shafina Alya
; Susanti, Revina
; Fitriani, Widya Ningrum
; Caturiasari, Jennyta
; Wahyudin, Dede
Jurnal Sinektik
Vol 8
, No 1
(2025)
Character education is a learning process that provides support for the social-emotional and ethical development of students and an effort to build character. Character education aims to form a person who is devoted and faithful and who is more responsible for all behaviors possessed by students, such as self-confidence, innovation, passion, competitiveness, creativity, honesty, high social spirit, and kindness. With The application of character education in every aspect of learning is expected...
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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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Analisis Kesalahan Berbahasa Bidang Morfologi Pada Karangan Narasi siswa Kelas VI SD 1 Lau
Jurnal Sinektik
Vol 8
, No 1
(2025)
This study aims to identify the analysis of language errors in the field of morphology in the narrative essays of 6th grade students at SD 1 Lau. This approach uses a qualitative, descriptive research approach. This type of research is qualitative research with descriptive methods. Data collection of words and sentences containing language errors in the field of morphology in the narrative essays of grade VI students of SD 1 Lau was carried out by observing and using the documentation method and...
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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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