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Menampilkan 1961–1970 dari 6854 artikel
Perubahan Tren Pariwisata: Hunian Hotel dan Pendapatan Asli Daerah Kabupaten Tapanuli Tengah
DHARMA EKONOMI
Vol 31
, No 2
(2024)
Tourism is one of the key sectors in driving regional economic growth. The potential of tourism attractions contributes to local community income and Regional Original Revenue (PAD) through tourism development. Central Tapanuli Regency has significant tourism potential that can be optimally managed to enhance PAD.This study aims to examine the extent to which the tourism sector contributes to increasing PAD and boosting the local economy in Central Tapanuli Regency. The research employs a quanti...
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Determinan Kualitas Laporan Keuangan dengan Moderasi Permenkop UKM 13 Tahun 2015
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying o...
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IMPLEMENTASI LAYANAN KOMPONEN KESEHATAN PADA PROGRAM KELUARGA HARAPAN (Studi Kasus di Kecamatan Slogohimo Kabupaten Wonogiri Tahun 2022)
Jurnal Ilmu Kesehatan Masyarakat Berkala
Vol 6
, No 2
(2024)
ABSTRACT
Based on observations made in Slogohimo District, KPM data for 2020 was 1,985 KPM (Family Hope Program), in 2021 it rose 3.58% to 2,056 KPM, and in 2022 it also rose 17.51% to 2,416 KPM. The number of stunted toddlers ranks 3rd in Wonogiri Regency and will reach 13% in 2022 and the maternal mortality rate (MMR) in 2022 will be 11% because the quality of life of the community is still low. The number of pregnant women was 212 people, 115 postpartum mothers and 154 mothers with toddlers...
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Peran Nilai Etika Memoderasi Faktor-Faktor Pencegahan Kecurangan: Studi Kasus: Pada Grup PT. Asvia Laguna Medis
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kapabilitas terhadap pencegahan kecurangan (fraud prevention), serta peran moderasi nilai etika dalam hubungan tersebut. Menggunakan desain penelitian kausal, data dikumpulkan melalui survei menggunakan kuesioner kepada 311 pimpinan dan karyawan Grup PT. Asvia Laguna Medis. Analisis dilakukan dengan metode kuantitatif untuk mengevaluasi hubung...
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Analisis Unsur Intrinsik Novel “Di Balik Tangga Bukit Langit” Karya Ratna Pande
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 3
, No 4
(2024)
Literature reflects life and describes human social, cultural, and emotional realities. Through literature, readers understand various aspects of life (Simaremare, 2023). This study uses descriptive qualitative methods to analyze the novel Behind the stairs of Bukit Langit, focusing on themes, characters, plot, and moral messages. The main theme is friendship and love, with an emotional conflict between love and loyalty. The main character, Oryza, faces dilemmas of love and friendship, which are...
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Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2020-2022
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX).
The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies.
Based on H1, the financial turnover component from 2020 to 2022 has a si...
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Pengaruh Ukuran Perusahaan, Leverage, Biaya Audit, Audit Tenure, Dan Cash Flow Operation (CFO) Terhadap Kualitas Audit
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan d...
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Analisis Perkembangan Kinerja Keuangan UMKM Dilihat Dari Optimalisasi Pengelolaan Bantuan Dana Desa dan Literasi Keuangan Pelaku UMKM (Studi Kasus UMKM Didesa Kubutambahan)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to determine the development of MSME financial performance as seen from the optimization of village fund management and financial literacy of MSME actors in Kubu Additional Village. The population is all MSME actors who have received assistance in the form of funds from the village and the number of samples in this study is 41 MSME actors. The data analysis technique used in this study is the Structural Equation Modeling-SEM based on SEM variance, which is famously called Partial...
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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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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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