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Pengaruh Diversifikasi Pendapatan Daerah Dan Dana Perimbangan Terhadap Fiscal Stress Pada Pemerintah Daerah Provinsi Di Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Penelitian ini bertujuan untuk mengetahui bagaimana fiscal stress dipengaruhi oleh diversifikasi pendapatan daerah dan dana perimbangan. Jenis data yang digunakan adalah kuantitatif. Menggunakan data yang dikumpulkan selama periode lima tahun (2018-2022), penelitian ini menganalisis 145 sampel dari 29 Provinsi di Indonesia. Estimasi data panel yang digunakan adalah Fixed Effext Model (FEM). Data dianalisa dengan menggunakan metode analisis data uji asumsi klasik. Penemuan penelitian ini menunjuk...
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Kinerja Dinas Pertanian Tanaman Pangan dalam Program Penyaluran Pupuk Bersubsidi Tahun 2018 -2023: (Studi Kasus Petani Padi di Desa Seso Kabupaten Ngada)
DHARMA EKONOMI
Vol 31
, No 1
(2024)
This study aims to determine and evaluate the Performance of the Food Crops Agriculture Service in the 2018-2023 Subsidized Fertilizer Distribution Program (Case Study of Rice Farmers, in Seso Village, Ngada Regency). Using a qualitative descriptive approach with Atik Septi Winarsih's theory and Robbins' theory which highlights Responsiveness, Responsibility, Accountability, Punctuality, Work Commitment. The study involved 12 Informants.The results showed that in the subsidized fertilizer distri...
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Analisis Pemasaran Industri Batik Tulis Dalam Upaya Peningkatan Pendapatan Tenaga Kerja Di Kecamatan Danau Teluk Kota Jambi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The results of the research show that the marketing of the batik industry is an effort to increase labor income in Danau Teluk District, Jambi City by looking at market needs, current trend needs both among students and also among workers so that consumers who come must be met according to their needs. Obstacles in increasing the income of batik workers in Danau Teluk District, Jambi City are caused by employee negligence in working because they do not comply with the instructions given, income...
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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling...
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Aplikasi Akuntansi Pengolahan Transaksi Pendapatan Dan Belanja Daerah Berbasis Web
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management with...
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OPTIMALISASI KINERJA ALAT X-RAY PHILLIPS OPTIMUS RAD ROOM: PENGABDIAN MASYARAKAT UNTUK MENDUKUNG LAYANAN KESEHATAN BERKELANJUTAN
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 1
, No 2
(2024)
Kegiatan pengabdian masyarakat ini bertujuan memperbaiki alat X-Ray merek Phillips tipe Optimus RAD Room di Rumah Sakit Paru Dr. Ario Wirawan yang mengalami kerusakan pada beberapa komponen utama, yaitu Break pada Stand Rel (service board yang mensuplai tegangan), tombol arah pada kolimator, Fuse, dan Relay unit. Metode pelaksanaan meliputi identifikasi kerusakan menggunakan alat uji elektronik, perbaikan dan penggantian komponen yang rusak, pengujian fungsi alat pasca-perbaikan, serta pelatihan...
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OPTIMALISASI SISTEM GROUNDING PADA FASILITAS DPPU YIA: STUDI KASUS DAN REKOMENDASI PERBAIKAN
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 1
, No 2
(2024)
Activities The grounding system is an important component in electrical installations, especially in high-risk facilities such as Aircraft Filling Depots (DPPU). This study aims to evaluate the grounding system at DPPU Yogyakarta International Airport (YIA), including fuel tanks, pumps, generators and lightning rods, and provide recommendations to improve its reliability. Measurements were carried out using the straight line stretch method (0–5m–10m) according to PUIL 2000 and SNI 04-6918-2002 s...
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Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results sho...
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Pengaruh Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Property Dan Real Estate
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0. The total learning sample is worth 100. Based on the learning,...
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Peran Badan Anggaran dan Pengawasan dalam Pembahasan Sistem Perubahan Anggaran
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The...
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