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UUD NKRI 1945 dan Perlindungan Hak Asasi Perempuan: Antara norma dan Realitas dalam Kasus Kekerasan
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
Konstitusi Republik Indonesia, UUD 1945, menjamin perlindungan hak asasi manusia tanpa diskriminasi, termasuk hak asasi perempuan. Namun, dalam praktiknya, masih terdapat kesenjangan antara norma konstitusional dan realitas sosial yang dihadapi perempuan Indonesia. Artikel ini membahas bagaimana UUD 1945 mengatur hak asasi perempuan serta sejauh mana implementasi norma-norma tersebut dalam kebijakan, hukum positif, dan kehidupan sehari-hari. Melalui pendekatan yuridis-normatif dan analisis terha...
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Decoding Financial Performance: A 2023 DuPont Analysis of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk – A Comparative Perspective
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze and compare the financial performance of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk in 2023 using the DuPont analysis method. The data used in this study are the financial statements of both companies for the year ended December 31, 2023. The analysis was conducted by calculating the net profit margin (NPM), total asset turnover (TATO), financial leverage (EM), and return on equity (ROE) of each company. The results indicate that PT Asuransi Dayin Mitra...
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DESAIN KARAKTER UTAMA WEB KOMIK RADEN SAWUNGGALING SEBAGAI MEDIA PENGENALAN TOKOH LOKAL BERSEJARAH UNTUK REMAJA USIA 17-21 TAHUN
I Putu Rayga Ondias Putra
; I Putu Rayga Ondias Putra
; Alfian Candra Ayuswantana
; Masnuna, Masnuna
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 1
(2025)
The declining awareness among youth about local historical figures such as Raden Sawunggaling inspired the creation of this web comic. Aimed at teenagers aged 17–21, this project seeks to reintroduce local history through a visually engaging and interactive medium. The comic features a flowing narrative, semi-realistic illustrations, and strong elements of East Javanese culture. Its design was informed by qualitative and quantitative research to align with the preferences of the target audience....
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Operational Efficiency Assessment of PT Asuransi Jasa Tania Tbk: Analyzing Operating Expense to Revenue Ratio
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to evaluate the operational efficiency of PT Asuransi Jasa Tania Tbk in 2023 using the operating expense to revenue ratio (Expense Ratio). The data used is the company's financial statements for the year ended December 31, 2023. The results show that PT Asuransi Jasa Tania Tbk successfully improved its operational efficiency significantly, with a decrease in the Expense Ratio by 17.24% to 48% compared to the previous year. This efficiency improvement was driven by strong net prem...
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Perancangan Karakter Boardgame “Jejak Karapas: Pahlawan Laut Kecil” Dengan Pemanfaatan Enam Jenis Penyu Laut di Indonesia
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 1
(2025)
Sea turtles play an essential role in marine ecosystems but are increasingly threatened by human activities. Promoting conservation awareness from an early age through engaging educational tools is crucial. This study presents the development of an educational board game titled “Jejak Karapas: Little Ocean Heroes”, designed to teach children aged 10–13 about sea turtle conservation in Indonesia. The game’s character designs were informed by scientific research and adapted to suit children's aest...
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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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Analisis Harga Pokok Produksi Dengan Metode Full Costing Pada UMKM Ayy Slime di Kota Kediri
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Because it is used to establish the product's selling price, the cost of manufacturing is a crucial figure. The cost of labor, raw materials, and manufacturing overhead must all be taken into account when compiling the cost of manufactured goods. Giving the wrong selling price is the issue Micro, Small, and Medium-Sized Businesses are facing. The full costing conduct is one of the techniques required to determine the cost of things produced in an accurate manner. Qualitative data is used in this...
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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 Green Accounting, Struktur Modal, dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The purpose of this research is to analyze the relationship between financial performance, green accounting, and capital structure. The research covered 72 food and drink producers that were listed on the BEI in the years 2019–2022. Twenty businesses were chosen through a purposeful sampling process. Multiple linear regression analysis of secondary data is performed in SPSS 26. According to research, green accounting helps companies improve their financial performance by financing large environm...
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Pengaruh Beban Kerja, Kepuasan Kerja dan Disiplin Kerja Dalam Meningkatkan Kinerja Karyawan di Sektor Akuntansi dan Keuangan PD. Karya Bearing Motor Bekasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of workload on employee performance, the effect of job satisfaction on employee performance, and work discipline on employee performance. The unit of analysis of the research is PD. Karya Bearing Motor Bekasi, Data collection was carried out by distributing questionnaires, with a total of 25 respondents. This study uses a descriptive method through a quantitative approach with the help of SPSS version 27. The results of the study show that the value of si...
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