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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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Pengaruh Profibilitas, Solvabilitas, Aktivitas Terhadap Nilai Perusahaan Minyak, Gas, Batubara
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study investigates the influence of profitability, solvency, and activity financial ratios on firm value within the energy sector (oil, gas, and coal) listed on the Indonesia Stock Exchange from 2021 to 2023. Utilizing multiple linear regression analysis, the research demonstrates that profitability (ROA), solvency (DER), and activity (TATO) collectively and individually impact firm value (PBV). The findings suggest that financial performance management is crucial for enhancing firm value i...
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Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah dalam Meningkatkan Mutu Pendidikan : (Studi Kasus di SD Negeri Danau Ina Oesapa)
DHARMA EKONOMI
Vol 31
, No 1
(2024)
This research is entitled The Effectiveness of School Operational Assistance Fund Management in Improving the Quality of Education (Case Study at SD Negeri Danau Ina Oesapa). The purpose of this study is to analyze the management of school operational assistance funds at Lake Ina Oesapa State Elementary School in improving the quality of education, which includes the planning, implementation, and evaluation stages. This study uses a descriptive qualitative approach, while the type of research us...
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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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Dimensi Sosial dalam Community Based Tourism (CBT): (Studi Pada Destinasi Wisata Nefo Kaenka, Desa Fatukoto Kabupaten TTS)
DHARMA EKONOMI
Vol 31
, No 1
(2024)
Community Based Tourism (CBT) is one of the approaches in tourism development. The Community Based Tourism approach can be viewed from several dimensions, namely dimensions; economic, social, cultural, political. This study aims to analyze the social dimension in Community Based Tourism (CBT) in Fatukoto Village, Timor Tengah Sekatan Regency, with a focus on community involvement, development of community pride, and improving the quality of life of local communities. This research uses a qualita...
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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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Kinerja Dinas Pertanian Tanaman Pangan dalam Program Penyaluran Pupuk Bersubsidi Tahun 2018 -2023: (Studi Kasus Petani Padi di Desa Seso Kabupaten Ngada)
DHARMA EKONOMI
Vol 31
, No 1
(2024)
This study aims to determine and evaluate the Performance of the Food Crops Agriculture Service in the 2018-2023 Subsidized Fertilizer Distribution Program (Case Study of Rice Farmers, in Seso Village, Ngada Regency). Using a qualitative descriptive approach with Atik Septi Winarsih's theory and Robbins' theory which highlights Responsiveness, Responsibility, Accountability, Punctuality, Work Commitment. The study involved 12 Informants.The results showed that in the subsidized fertilizer distri...
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ANALISA RISK ASSESMENT BERDASARKAN PERMENKES NO. 25 TAHUN 2019 DI UNIT LABORATORIUM, LPFK KEMENKES X
Jurnal Ilmu Kesehatan Masyarakat Berkala
Vol 6
, No 2
(2024)
Urgency: Working in a laboratory often brings us into contact with hazardous chemicals, flammable materials, sharp objects, blood, hazardous specimens, and various heavy equipment. Based on a preliminary study on December 8, 2023, the LPFK Kemenkes Banjarbaru is an agency that has collaborated with FKMIK in terms of the Tri Dharma of Higher Education. The results of a preliminary study conducted on December 8, 2023 at the LPFK Kemenskes Banjarbaru, it is known that in the work process there are...
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Analisis Pemasaran Industri Batik Tulis Dalam Upaya Peningkatan Pendapatan Tenaga Kerja Di Kecamatan Danau Teluk Kota Jambi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The results of the research show that the marketing of the batik industry is an effort to increase labor income in Danau Teluk District, Jambi City by looking at market needs, current trend needs both among students and also among workers so that consumers who come must be met according to their needs. Obstacles in increasing the income of batik workers in Danau Teluk District, Jambi City are caused by employee negligence in working because they do not comply with the instructions given, income...
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EDUKASI GIZI DALAM MENJAGA KADAR HEMOGLOBIN NORMAL PADA IBU HAMIL
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 1
, No 2
(2024)
Masih tingginya Angka Kematian Ibu (AKI) dan Angka Kematian Bayi (AKB) di Indonesia memerlukan perhatian khusus, terutama terkait dengan kesehatan ibu hamil. Penyuluhan gizi menjadi salah satu upaya penting dalam menjaga kadar hemoglobin ibu hamil agar terhindar dari anemia, yang dapat berkontribusi terhadap tingginya AKI dan AKB. Tujuan pengabdian masyarakat ini adalah meningkatkan pengetahuan ibu hamil tentang gizi untuk menjaga normalitas kadar hemoglobin. Kegiatan pengabdian masyarakat ini d...
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