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Prospek Penerapan Blockchain Dalam Pengelolaan Zakat Untuk Meningkatkan Kepercayaan Muzakki
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Tujuan dari penelitian ini adalah untuk mengeksplorasi prospek penerapan teknologi blockchain dalam pengelolaan Zakat di Indonesia untuk meningkatkan transparansi, efisiensi, dan akuntabilitas dalam pendistribusian dana Zakat. Pengelolaan zakat di Indonesia masih menghadapi berbagai tantangan, terutama dalam hal transparansi dan akuntabilitas, yang dapat menurunkan kepercayaan Muzakki terhadap lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan...
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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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Pengaruh Kesulitan Keuangan, Ukuran Perusahaan, Likuiditas, dan Arus Kas Operasi terhadap Pengembalian Saham
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of factors such as financial distress (FD), firm size (SIZE), liquidity (CR), and operating cash flow (OCF) on stock returns in the food and beverage sub-sector industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The issue addressed relates to the importance of analyzing internal company factors in affecting stock returns, particularly in the consumer goods industry. The data used in this study is sourced from annual financial reports...
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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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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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Harmonization of Islamic Inheritance Law, Customary Law, and National Law: A Normative Review of the Compilation of Islamic Law, Customary Law, and the Civil Code
Jurnal Penelitian Serambi Hukum
Vol 18
, No 02
(2025)
The inheritance system in Indonesia is governed by three main legal frameworks: Islamic law, customary (adat) law, and national law. Each of these systems has its own unique characteristics and principles of distribution. This study aims to explore how Islamic inheritance law, customary law, and national inheritance law in Indonesia are harmonized with one another and how inheritance distribution is regulated under these three legal systems. The research method used in this study is normative ju...
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The Adaptability and Innovation Capacity of Small and Medium Construction Companies to Information and Computers Technology in the Developing Countries
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 1
(2025)
The construction industry in developing countries is undergoing a pivotal transformation, driven by the integration of information and communication technology (ICT). This study investigates how ICT adoption influences the adaptability and innovation capabilities of small and medium-sized enterprises (SMEs) within this sector. Employing a mixed-methods approach, the research combines quantitative data from 50 construction SMEs across chosen regions in Indonesia, with qualitative insights from 15...
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Peran Pendidikan Karakter Untuk Membentuk Karakteristik Peserta Didik Di Abad 21
Jurnal Sinektik
Vol 8
, No 1
(2025)
In the 21st century, the rapid development of technology has penetrated the world of education. Learners are required to adapt to the digital world. In positive terms, technology makes it easier for students to access learning. But in fact, technology is like a double-edged knife. Technology can have a negative impact on students, one of which is the fading of the morals and ethics of the nation's children. Therefore, to encourage quality and moral education, the government held a Strength...
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