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Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2020-2022
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX).
The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies.
Based on H1, the financial turnover component from 2020 to 2022 has a si...
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Pengaruh Ukuran Perusahaan, Leverage, Biaya Audit, Audit Tenure, Dan Cash Flow Operation (CFO) Terhadap Kualitas Audit
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan d...
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Pengaruh Karakteristik Komite Audit, Profitabilitas, Tingkat Utang Terhadap Penghidaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total angg...
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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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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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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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Pengaruh Emotional Intelligence, Pola Komunikasi, Dan Kepemimpinan Transformasional Terhadap Kinerja Pegawai
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Performance is the employee's ability to complete work during the activity period according to the standards determined by the organization. Employee performance will be effective and efficient if interactions with co-workers and superiors are open, that is, giving freedom to express thoughts and ideas as a form of feeling supported by superiors who are always able to encourage and pay attention to seeing work challenges into opportunities. This research aims to determine the influence of emotio...
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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling...
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Aplikasi Akuntansi Pengolahan Transaksi Pendapatan Dan Belanja Daerah Berbasis Web
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management with...
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