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Pengaruh Kreativitas, Inovasi dan Ekspektasi Pendapatan terhadap Minat Berwirausaha Mahasiswa : (Studi Kasus Akademi Kesejahteraan Sosial Ibu Kartini)
Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode
Vol 17
, No 1
(2025)
This study aims to determine the effect of creativity, innovation, and income expectations on the entrepreneurial interest of students at the Ibu Kartini Social Welfare Academy (AKS). The approach used is quantitative, with data collection techniques through questionnaires distributed to all students in semesters IV, VI, and VIII who have taken entrepreneurship courses, with a total number of respondents of 94 people (using census techniques). The data were analyzed using multiple linear regress...
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Pembuatan Minyak Aromaterapi dari Bunga Soka untuk Peluang Berwirausaha
Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode
Vol 17
, No 1
(2025)
Apart from being a living fence, the benefits of the soka plant are that the flowers can be used as a relatively cheap aromatherapy ingredient because the soka plant is easy to find, especially on the side of the road, and has a fragrance almost like ylang-ylang flowers. Data collection uses Observation, Literature, Experimentation, Documentation, Interviews, Questionnaires, and data analysis uses descriptive qualitative methods. The results of the sensory test assessment of aspects of color, te...
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Gambaran Rasionalitas Peresepan Obat Di Apotek Prima Farma Tahun 2024
Jurnal Bina Cipta Husda: Jurnal Kesehatan dan Science
Vol 21
, No 2
(2025)
Tingginya angka penggunaan obat dalam peresepan, baik dari segi jumlah obat dalam satu resep maupun penggunaan antibiotik, menjadi isu penting dalam sektor kesehatan. Peresepan obat yang tidak rasional dapat berdampak negatif terhadap kondisi pasien, misalnya melalui pemberian obat yang tidak sesuai indikasi atau penggunaan obat secara berlebihan yang berpotensi menimbulkan efek samping pada organ tubuh lainnya. Penelitian ini bertujuan untuk menggambarkan tingkat rasionalitas peresepan obat ber...
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Partisipasi Masyarakat Dalam Pelestarian Objek Wisata Kampung Adat Wolotopo
Public Service And Governance Journal
Vol 6
, No 2
(2025)
This study aims to describe the forms of community participation and analyze the supporting and inhibiting factors in the preservation of the Wolotopo Traditional Village tourism site, located in Ende Regency, East Nusa Tenggara. Employing a qualitative approach with a case study method, data were collected through in-depth interviews, participatory observations, and documentation involving purposively selected key informants, including traditional leaders, village officials, local residents, an...
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Peran Mahasiswa sebagai Agent of Change dalam Implikasi dan Penerapan Nilai-Nilai Pancasila di Kehidupan Bermasyarakat
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
Pancasila, as the national ideology of Indonesia, plays a crucial role in shaping the character and behavior of society. However, in recent decades, the implementation of Pancasila's values has faced significant challenges due to social inequalities and the impacts of globalization. Social and cultural changes brought about by globalization, such as individualism and hedonism, threaten the core principles of Pancasila, such as mutual cooperation, tolerance, and social justice. As the next genera...
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Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 5
, No 1
(2025)
This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in...
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Analisis Harga, Promosi, dan Kualitas Pelayanan Terhadap Keputusan Pembelian pada Eccindo
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 5
, No 1
(2025)
This study aims to determine the effect of price, promotion and service quality on purchasing decisions at the Eccindo cooperative. This study is a causal study using quantitative methods. The sampling technique used was accidental sampling with a total of 96 respondents who had purchased at the Eccindo cooperative. The data collection technique was by distributing questionnaires. The data analysis technique used Partial Least Square (PLS) using the Smart-PLS Version 3.0 program. The results of...
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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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