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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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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership
Linda Agustina
; Rizkyana, Fitrarena Widhi
; Kuat Waluyo Jati
; Atta Putra Harjanto
; Muhammad Ihlashul'amal
; Primadhani Dyah Larasati Suyatno
; Dwi Fatmasari
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data poin...
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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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Analisis Konten Budaya Dari Buku Teks Bahasa Jerman Deutsch Echt Einfach A1.1
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 4
, No 2
(2025)
Teaching German as a foreign language in Indonesia requires the integration of linguistic and cultural aspects to develop students’ intercultural competence. Textbooks play a significant role in representing culture, yet most language learning materials tend to portray culture superficially and selectively. This study aims to analyze the representation of cultural elements in the textbook Deutsch echt einfach A1.1 für Jugendliche using a qualitative descriptive approach and content analysis meth...
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Analisis Implementasi Sistem Informasi Manajemen Rumah Sakit (SIMRS) Pada Instalasi Rawat Jalan Rumah Sakit Bhayangkara Balikpapan
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 1
(2025)
Rumah Sakit Bhayangkara Balikpapan telah menerapkan SIMRS sejak 2015 dan sedang dalam proses migrasi menuju SIMRS elektronik terintegrasi. Penelitian ini bertujuan untuk menganalisis implementasi SIMRS pada instalasi rawat jalan RS Bhayangkara Balikpapan, dengan fokus pada identifikasi faktor-faktor yang memengaruhi keberhasilan atau kegagalan implementasi, termasuk kesiapan pengguna, kendala teknis, dan dampaknya terhadap mutu pelayanan. Penelitian ini menggunakan metode analisis kualitatif des...
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HUBUNGAN TINGKAT RELIGIUSITAS DENGAN TINGKAT STRESS REMAJA
Nursing Science Journal
Vol 6
, No 1
(2025)
Adolescent stress is a natural state when a person faces pressure, challenges, or changes that require adolescents to adjust. Good stress coping and religious reinforcement can help prevent the adverse effects of stress. Religiosity can act as a source of strength and support for adolescents in the face of life's pressures, helping them to cope better with stress. Objective: To analyze the relationship between religiosity level and adolescent stress level. Methods: This study used quantitative r...
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Studi Pengaruh Model Distribusi Hujan Terhadap Hidrograf Banjir di DAS Progo
Dimas Gustoro
; Muhamad Reza Robby Nugraha
; Rahma Nindya Ayu Hapsari
; Nurti Kusuma Anggraini
; Farhan Sholahudin
; Amjel Oberto Simanungkalit
Jurnal Teknik Sipil
Vol 18
, No 1
(2025)
Hidrograf banjir umumnya digunakan dalam ilmu hidrologi untuk menganalisis dan menentukan besarnya debit banjir rencana. Salah satu masukan penting dalam analisis ini adalah model distribusi hujan jam-jaman, yang mengubah hujan rancangan menjadi hujan jam-jaman. Meskipun data hujan per jam hasil pengukuran dapat digunakan untuk mengembangkan model ini, metode empiris alternatif seperti Mononobe dan Alternating Block Method (ABM) dapat digunakan ketika data pengamatan tidak tersedia. Penelitian i...
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