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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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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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Penerapan Case Method Pada Bahan Ajar Mata Kuliah Komputer Akuntansi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar...
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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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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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Pengaruh Penggunaan Gadget Terhadap Pendidikan Karakter Peserta Didik di Era Globalisasi
Nurul Kamilah, Zahidah
; Rahmah Azzahra, Siti
; Ul Jannah, Yunita
; Natasya, Rufaidah
; Wahyudin, Dede
; Caturiasari, Jennyta
Jurnal Sinektik
Vol 8
, No 1
(2025)
A gadget is a digital technology in the era of globalization that has an active role in social life and has a significant influence, especially on students who use it. Because gadgets are easily available at an affordable price, they can be tailored to the needs of their users, so there are various features that can be used. This study was conducted to determine the responses of respondents related to the effect of gadget use on the character education of students in the era of globalization. Th...
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Keteladanan Guru sebagai Sarana Penerapan Pendidikan Karakter Siswa
Arfaiza, Shafina Alya
; Susanti, Revina
; Fitriani, Widya Ningrum
; Caturiasari, Jennyta
; Wahyudin, Dede
Jurnal Sinektik
Vol 8
, No 1
(2025)
Character education is a learning process that provides support for the social-emotional and ethical development of students and an effort to build character. Character education aims to form a person who is devoted and faithful and who is more responsible for all behaviors possessed by students, such as self-confidence, innovation, passion, competitiveness, creativity, honesty, high social spirit, and kindness. With The application of character education in every aspect of learning is expected...
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Peranan Guru dalam Pengelolaan Kelas untuk Meningkatkan Motivasi Belajar Siswa di Sekolah Dasar
Iskandar, Sofyan
; Rosmana, Primanita Sholihah
; Apriliani, Delia
; Rahmawati, Hanny
; Fauziyah, Nisa Nur
Jurnal Sinektik
Vol 8
, No 1
(2025)
Classroom management is an important concept in school learning. This article provides an overview of the definition of classroom management, strategies that teachers can implement to manage the classroom, and the important role teachers play in ensuring successful learning. In addition, this article emphasizes the importance of classroom management to increase students' learning motivation and identifies barriers that may arise in classroom management during the learning process. By understandi...
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Peran Model Jaring Laba-laba dalam Pembelajaran Terpadu untuk Meningkatkan Efektivitas Belajar Siswa Sekolah Dasar
Iskandar , Sofyan
; Sholihah Rosmana , Primanita
; Apriliani , Delia
; Azahra, Resa
; Andria Sukmawati , Vika
Jurnal Sinektik
Vol 8
, No 1
(2025)
There are many learning models in integrated learning. One of the most popular models in primary schools is the spider web model, as it is considered easy to use and suitable for primary school students. The purpose of this article is to ascertain the role of the spider web integrated learning model in improving the learning effectiveness of primary school students. The research method used is the literature study method, which can also be called a literature study. This article describes the ro...
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