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Driving MSME Success: Unveiling the Impact of Digital Literacy, Financial Literacy, Innovation, and Human Capital
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aimed to examine the effect of digital literacy, financial literacy, innovation, and human capital on MSME performance. This study used Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The population in this study consisted of MSMEs located in Banyumas Regency. Moreover, the sampling technique used in this study was convenience sampling, with the criteria that MSMEs were in Banyumas Regency and have been operating for at least 3 years, which resulted in 161 resp...
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Pengaruh Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Harga Saham Perusahaan Subsektor Food and Beverage
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to test the influence of liquidity as measured by the Current Ratio and Solvency as measured by Debt to Equity Ratio and Profitability with Return On Equity proxy on Stock Price. The data used is secondary data from the Annual Report. The sample used in this study was 15 companies in the Food and Beverage subsector. listed on the Indonesia Stock Exchange that meets the requirements for use in research with a period of 20 20 to 2023 ( 4 years), so that the data observed is 6...
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PENGUATAN NILAI KREATIVITAS DAN BERPIKIR KRITIS ANGGOTA EKSTRAKURIKULER KELOMPOK ILMIAH REMAJA PADA SMK NEGERI 1 MOJOSONGO TAHUN 2025
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
ABSTRAK
Tujuan penelitian ini untuk mengetahui bentuk kegiatan yang dilakukan ekstrakurikuler KIR SMK Negeri 1 Mojosongo yang dapat menguatkan kreativitas dan berpikir kritis pada anggota KIR. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Strategi penelitian ini menggunakan pendekatan studi analisis. Subjek penelitian ini adalah waka kesiswaan, pembina, dan anggota ekstrakurikuler kelompok ilmiah remaja. Teknik pengumpulan data meliputi observasi, wawancara dan dokumentasi....
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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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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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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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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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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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Pemodelan Banjir untuk Perencanaan Jembatan Hauling Road Pengangkutan Bauksit di Kabupaten Mempawah, Kalimantan Barat Menggunakan Kombinasi Data Terestris, DEMNAS, dan HEC-RAS 2D
Robby Nugraha, Muhamad Reza
; Andityo Nurrachman Halim
; Fahriza Anshary
; Dimas Gustoro
; Rahma Nindya Ayu Hapsari
; Nurti Kusuma Anggraini
; Farhan Sholahudin
; Alfita Ilfiyaningrum
; Amjel Oberto Simanungkalit
Jurnal Teknik Sipil
Vol 18
, No 1
(2025)
Banjir merupakan bencana hidrometeorologi yang paling sering terjadi di Indonesia, dengan frekuensi kejadian yang terus meningkat setiap tahun. Dalam perencanaan infrastruktur, khususnya bangunan air, analisis banjir penting untuk menjamin keamanan struktur. HEC-RAS 2D banyak digunakan dalam pemodelan banjir karena efisien dan mampu memodelkan sebaran genangan secara akurat. Salah satu tantangan utama adalah keterbatasan data berkualitas, seperti Digital Elevation Model (DEM). Penelitian ini ber...
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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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