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Analyzing Financial Distress: The Impact of Intellectual Capital, Operating Capacity, Capital Structure, and Operating Cash Flow with Profitability as a Mediator
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signa...
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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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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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Edukasi Aktifitas Fisik dan Latihan Terprogram untuk Mengurangi Penyakit Tidak Menular di Wilayah Rural Karanganyar
Pristianto, Arif
; Samiyem, Samiyem
; Rahman, Farid
; Susilo, Taufik Eko
; Naufal, Adnan Faris
; Fatmarizka, Tiara
Abdi Geomedisains
Vol 6
, No 1
(2025)
Non-communicable diseases (NCDs) such as hypertension, diabetes mellitus, and heart disease are increasingly found in rural areas, including Karanganyar, which are experiencing a shift in lifestyle due to industrialization. Low public awareness of the importance of physical activity is one contributing factor. This community service aims to improve public knowledge and behavior through education and programmed physical exercise in the form of gymnastics and healthy walking. The implementation me...
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Edukasi Pencegahan Diabetes dan Pemanfaatan Bahan Alam sebagai Antidiabetes bagi Masyarakat Pengunjung Car Free Day Colomadu, Karanganyar
Sujono, Tanti Azizah
; Kusumowati, Ika Trisharyanti Dian
; Munawaroh, Rima
; Utami, Wahyu
; Sari, Asti Arum
; Nurwaini, Setyo
; Isnaniyah, Dhevi Zahra Latifatul
; Anindya, Talitha Ahnaf
; Firdaus, Farhand Ahmad
; Harindasari, Amorita Azzah
; Balqis, Moetia Rahman
; Anjati, Yasinta Widia
Abdi Geomedisains
Vol 6
, No 1
(2025)
Diabetes mellitus (DM) is a chronic (non-communicable) disease whose prevalence is currently increasing. Public awareness of the importance of early detection and prevention of diabetes is still relatively low, because this disease is sometimes asymptomatic. Various efforts to prevent and treat DM continue to be developed, including through public education. This activity aims to increase public knowledge about diabetes and the use of natural ingredients as antidiabetics. Car-free day Colomadu w...
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Pencegahan dan Pengendalian Diabetes Melitus Melalui Pilihan Nutrisi dan Diet Pada Ibu-Ibu PKK Desa Batan, Banyudono, Boyolali
Abdi Geomedisains
Vol 6
, No 1
(2025)
Diabetes mellitus (DM) is a chronic metabolic disease with an increasing prevalence due to unhealthy lifestyles and limited public knowledge, including among PKK women in Batan Village, most of whom do not yet understand how to choose healthy foods to prevent and manage DM. This community service program aimed to improve the understanding of PKK members in Batan Village, Banyudono, Boyolali, regarding DM management through proper nutrition and dietary education. The activities were carried out i...
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Peningkatan Pemasaran Produk pada Kelompok Wanita Tani Sri Rejeki di Desa Cabeyan Sukoharjo
Nugraheni, Ambar Yunita
; Purbasari, Heppy
; Utami, Wahyu
; Cholisoh, Zakky
; Nurwaini, Setyo
; Kusumowati, Ika Trisharyanti Dian
; Wikantyasning, Erindyah Retno
; Munawaroh, Rima
; Hanwar, Dedi
; Larasati, Arindra
; Ramdani, Tasya Eka
Abdi Geomedisains
Vol 6
, No 1
(2025)
Kelompok Wanita Tani (KWT) Sri Rejeki in Cabeyan Village, Sukoharjo, is a community of women actively engaged in plant cultivation and the production of instant herbal products such as ginger and temulawak (curcuma). However, their product marketing activities are still limited to conventional methods and have not yet reached digital marketing platforms. This community service activity aimed to enhance the knowledge and skills of KWT members in digital product marketing through educational sessi...
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