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Analisis Perbandingan Model Altman, Springate dan Grover dalam Memprediksi Kebangkrutan pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Bankruptcy is a condition where a business cannot operate effectively due to severe financial difficulties it is currently experiencing. This research purposes to analyze the ratio of the Altman, Springate, and Grover models in analyzing bankruptcy in food and beverage corporations listed on the IDX with reference to signaling theory. The data analysis approach used are One Way Anova test and accuracy level test. Using 20 company samples with purposive sampling method. The final proceeds o...
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Analysis of Taxpayer Compliance Determinants through Taxpayer Awareness (A Study on Individual Taxpayers at KPP Pratama Sekayu)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The purpose of this research is to determine the factors of taxpayer compliance at the Sekayu Tax Office. This research was conducted on individual taxpayers at the Sekayu Tax Office. The research method used is a quantitative method using five research variables, namely Love of Money, tax knowledge, tax sanctions as the independent variable, and taxpayer compliance as the dependent variable with taxpayer awareness as the intervention/mediation variable. The variable measurement scale used in th...
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Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Profitability shows how efficiently a company generates profit by optimizing the use of its owned assets. To management and investors, profitability provides a yardstick to assess how effectively a company uses its assets to achieve profitability. This research aims to investigate the impact of receivable turnover, debt-to-equity ratio, inventory turnover, and firm size on profitability. Employing a purposive sampling approach, the study sampled 9 Indonesian pharmaceutical companies listed on th...
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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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HUBUNGAN TINGKAT RELIGIUSITAS DENGAN TINGKAT STRESS REMAJA
Nursing Science Journal
Vol 6
, No 1
(2025)
Adolescent stress is a natural state when a person faces pressure, challenges, or changes that require adolescents to adjust. Good stress coping and religious reinforcement can help prevent the adverse effects of stress. Religiosity can act as a source of strength and support for adolescents in the face of life's pressures, helping them to cope better with stress. Objective: To analyze the relationship between religiosity level and adolescent stress level. Methods: This study used quantitative r...
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Fiscal Policy and Islamic Philanthropy: A Strategy for Social Welfare and Economic Stability
JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia
Vol 12
, No 1
(2025)
Islam has historically promoted the concept of social welfare, emphasizing principles of justice, concern for the weak, and fair distribution of wealth through zakat, infaq, sadaqah, and waqf. The objective of this study is to analyze the role of fiscal policy in promoting social welfare and equitable economic stability in Indonesia, emphasizing Islamic values through the optimization of zakat and wakaf. The present study employs a descriptive qualitative approach, utilizing data collection tech...
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THE INFLUENCE OF FARMER ABILITY AND FARMER MOTIVATION ON INCOME OF LARGE RED CHILI FARMING BUSINESS IN CIBEUREUM VILLAGE, SUKAMANTRI DISTRICT, CIAMIS REGENCY
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 9
, No 2
(2025)
This research aims to (1) the level of ability of large red chili farmers (2) the level of motivation of large red chili farmers (3) the level of income from large red chili farming (4) Analyzing the influence of farmer ability and farmer motivation on farming income in Cibeureum Village, Sukamantri District, Regency Ciamis. Data collection in this research used a survey method carried out in Cibeureum Village, Sukamantri District, Ciamis Regency. The number of respondents in this study was 32 r...
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CHANGES IN SOIL CHEMICAL PROPERTIES AND TOMATO CROPS YIELD GIVEN MARKET WASTE COMPOST LEASE
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 9
, No 2
(2025)
Long-term use of chemical fertilizers could accelerate the decline in soil quality, while organic waste from fruit markets in Kendari City increases every year in line with the increase of population. In this regard, the goal of this study was to evaluate the effect of leachate from fruit market waste compost on several soil chemical properties and tomato yield on Ultisol. The study was carried out on experimental farm at the Faculty of Agriculture, Halu Oleo University from December 2021 to Feb...
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Infant Warmer Control Equipped with Battery and Inverter
mas den bagus dwi, Muhammad Dwi Mubarok
; Sofie, Mohamad
; Rofii’i, Mohammad
; Dwi Mubarok, Muhammad
; Sofie, Mohamad
; Rofii’i, Mohammad
MEDIKA TRADA : Jurnal Teknik Elektomedik Polbitrada
Vol 6
, No 1
(2025)
A common problem that occurs in newborn babies is difficulty in adjusting body temperature to the surrounding environment. The baby's body temperature while in the womb ranges from 34°C to 37°C. When born, babies are susceptible to experiencing a decrease in body temperature which can cause hypothermia. Hypothermia is one of the main causes of death in newborns. Infant Warmer is a medical device specifically designed to provide a stable body temperature to newborns or premature babies. The main...
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