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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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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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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 Financial Anxiety, Literasi keuangan dan Self-control Terhadap Pengambilan Keputusan Keuangan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Tujuan dari penelitian ini adalah untuk mengkaji bagaimana Financial Anxiety, literasi keuangan, dan Self-control mempengaruhi pengambilan keputusan keuangan di kalangan warga Kota Palopo.Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei online yang melibatkan 80 responden berusia 18-35 tahun, dengan gaji bulanan kurang dari 10 juta rupiah dan tingkat pendidikan minimal SMA. Untuk analisis data, regresi linier berganda digunakan untuk menilai peran setiap variabel dalam...
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Pengaruh Burnout, Motivasi Intrinsik, Work Life Balance Dan Kepuasan Kerja Terhadap Kinerja Perawat Pada Rumah Sakit Petala Bumi Pekanbaru
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to determine and analyze how Burnout, Intrinsic Motivation, Work Life Balance and Job Satisfaction influence the Performance of nurses at Petala Bumi Hospital, Pekanbaru. The population in this study was 105 nurses with a sample of 52 nurses using the Slovin formula. Data collection techniques used questionnaires and interviews. The data analysis technique used in the Slovin formula study with a purposive sampling method. The research data was analyzed using multiple linear regre...
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Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Pada UMKM Batik Lea Collection
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Micro, Small, and Medium Enterprises (MSMEs) are business activities that have an important role in expanding employment opportunities and providing broad economic services for the community. However, the obstacles faced by MSMEs are the lack of ability and understanding due to low education and the assumption that the implementation of financial report recording is difficult. Therefore, this study is very interesting because it aims to test the application of SAK EMKM in the preparation of fina...
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Pengaruh Kemudahan Penggunaan, Keamanan, dan Keandalan Terhadap Penggunaan Mobile Banking dikalangan Masyarakat
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Currently the banking sector provides product services in the form of electronic banking for customers, one of which is mobile banking. Mobile banking is a banking service that allows customers to make various financial transactions through mobile devices, such as smartphones or tablets. This study aims to examine the influence of ease of use, security, and reliability on the use of mobile banking among the people of Palopo city. Data was collected using a questionnaire that was distributed onli...
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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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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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