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Penerapan Standar Akuntansi Pemerintahan Dalam Pertanggungjawaban Keuangan Desa: Studi Kasus pada Desa Sigi Kabupaten Pulang Pisau Provinsi Kalimantan Tengah
Donna Octaria
; Rahmiati Rahmiati
; Septa Soraida
; Tatik Zulaika
; Rini Oktavia
; M. Ichsan Diarsyad
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 4
(2024)
This research aims to find out how government accounting standards are implemented in village financial management in Sigi Village and how prepared the village government is in managing village finances. The research methodology used is qualitative research, the data sources used are primary dtaa obtained by direct interviews and secondary data obtained from related documents. The location of this research is Sigi Village, Kahayan Tengah District, Pulang Pisau Regency, Central Kalimantan Provinc...
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Competency-Based Training Model in Job Training Centers: Answering Today's Employment Challenges
Jurnal Ilmiah Serat Acitya
Vol 13
, No 2
(2024)
This study aims to develop a hypothetical model of Balai Latihan Kerja (BLK) / Job Training Center through the POAC (Planning, Organizing, Actuating, Controlling) approach as a fundamental framework in reforming the vocational training system. Using qualitative methods with data triangulation from expert interviews, empirical studies, and international reports, the study identified four key themes that determine the effectiveness of the model: digital transformation, strengthening triple helix p...
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Persepsi Stakeholder terhadap Inovasi Digital dalam Jasa Keagenan Kapal di Pelabuhan Batam
Samiyono Samiyono
; Agung Kwartama
; Paiman Paiman
; Desiana Endah Pramesti
; Sumiyatiningsih Sumiyatiningsih
; Akhmad Sopani
DHARMA EKONOMI
Vol 31
, No 2
(2024)
Digital innovation has become a crucial catalyst for the transformation of the ship agency services sector, particularly within the Port of Batam. This paper seeks to examine the perceptions of diverse stakeholders, including shipping agents, vessel owners, and local authorities, regarding the integration of digital innovations into ship agency services. Employing a combination of qualitative and quantitative methodologies, this research collects data through surveys and in-depth interviews with...
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Analisis Unsur Intrinsik Dan Unsur Ekstrinsik Pada Pupuh Kinanti Dan Pupuh Balakbak
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 3
, No 4
(2024)
Sundanese culture is one of Indonesia's rich and unique cultures. Sundanese culture is known as a culture that upholds high manners. Sundanese has very diverse arts, for example pupuh, pupuh can be categorized as one of the Sundanese arts. Pupuh is an inseparable part of Sundanese tradition and culture, so preserving it means preserving cultural heritage. Pupuh is also a traditional poetic work in Sundanese literature that has characteristics that have certain rules such as the number of syllabl...
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Pengaruh Profitabilitas, Leverage, Corporate Governance, Dan Cash Holding Terhadap Nilai Perusahaan ( Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020-2022 )
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypo...
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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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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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Pengaruh Struktur Modal, Profitabilitas, Dan Price To Book Value Terhadap Harga Saham
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of this research is to analyze the correlation between capital structure, profitability, and stock market value, proxied by the price-to-book ratio. The capital structure variable is measured using DER, while profitability is measured using the ROA. In this study, the data used comes from the financial statements of property and real estate companies listed on the IDX during the period of 2020 to 2023. This study applies multiple linear regression analysis with the help of SPSS to pr...
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Marketing Mix Dan Brand Image Terhadap Keputusan Pembelian Kain Tenun Sebagai Upaya Mempertahankan Eksistensi Produk Lokal
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This research aims to determine and analyze the influence of marketing mix and brand image as a marketing strategy. Before marketing activities occur, it is important for business actors, in this case weaving SMEs in Bima City, to know buyer behavior first to know what strategies will be implemented to market woven products. Determining a marketing strategy through a marketing mix that is right on target and increasing the brand image of woven products can increase consumer purchasing decisions...
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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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