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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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OPTIMALISASI KINERJA ALAT X-RAY PHILLIPS OPTIMUS RAD ROOM: PENGABDIAN MASYARAKAT UNTUK MENDUKUNG LAYANAN KESEHATAN BERKELANJUTAN
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 1
, No 2
(2024)
Kegiatan pengabdian masyarakat ini bertujuan memperbaiki alat X-Ray merek Phillips tipe Optimus RAD Room di Rumah Sakit Paru Dr. Ario Wirawan yang mengalami kerusakan pada beberapa komponen utama, yaitu Break pada Stand Rel (service board yang mensuplai tegangan), tombol arah pada kolimator, Fuse, dan Relay unit. Metode pelaksanaan meliputi identifikasi kerusakan menggunakan alat uji elektronik, perbaikan dan penggantian komponen yang rusak, pengujian fungsi alat pasca-perbaikan, serta pelatihan...
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OPTIMALISASI SISTEM GROUNDING PADA FASILITAS DPPU YIA: STUDI KASUS DAN REKOMENDASI PERBAIKAN
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 1
, No 2
(2024)
Activities The grounding system is an important component in electrical installations, especially in high-risk facilities such as Aircraft Filling Depots (DPPU). This study aims to evaluate the grounding system at DPPU Yogyakarta International Airport (YIA), including fuel tanks, pumps, generators and lightning rods, and provide recommendations to improve its reliability. Measurements were carried out using the straight line stretch method (0–5m–10m) according to PUIL 2000 and SNI 04-6918-2002 s...
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Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results sho...
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Pengaruh Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Property Dan Real Estate
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0. The total learning sample is worth 100. Based on the learning,...
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Peran Badan Anggaran dan Pengawasan dalam Pembahasan Sistem Perubahan Anggaran
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The...
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Penerapan Model Project Base Learning Dengan Pendekatan Teaching At The Rigt Level Terhadap Kreativitas Peserta Didik Pada Materi Tata Surya
Jurnal Inovasi Pendidikan Sains (JIPS)
Vol 5
, No 2
(2024)
Penerapan model Project Base Learning untuk meningkatkan kreativitas peserta didik dalam pembelajaran IPA dengan materi tata surya dilatarbelakangi berdasarkan hasil observasi awal penelitian. Tujuan penelitian ini adalah untuk mengetahui adanya peningkatan kreativitas peserta didik dengan menggunkan model Project Base Learning dengan pendekatan berdiferensiasi berupa gaya belajar. Metode penelitian ini menggunkan penelitian tindakan kelas berupa perencanaa, pelaksanaan, dan refleksi. Penelitian...
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PEMBERDAYAAN KADER LANSIA DALAM PENERAPAN MANAJEMEN RESIKO JATUH PADA LANSIA DI DESA SEMBUNG
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Entering old age, a person will experience a condition of physical deterioration characterized by less clear hearing, worsening vision, decreased muscle strength resulting in slow movements, and disproportionate body movements. As a result of the physical changes of the elderly, resulting in impaired physical mobility that will limit the independence of the elderly in fulfilling daily activities and cause the risk of falling in the elderly. In Indonesia, the prevalence of injuries falls in the p...
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TANGGAP STUNTING MELALUI KEGIATAN PENDAMPINGAN PEMBUATAN MAKANAN BERGIZI KEPADA ORANG TUA DI DESA CANGKRING, KABUPATEN LAMONGAN
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Stunting is caused by multi-dimensional factors and not only caused by malnutrition which is experienced by pregnant women and children under five. The most decisive intervention to reduce the prevalence of stunting can be started in the first 1,000 days of life (HPK) of children under five. Lamongan is one of 5 regencies in East Java which has a high stunting rate of 27.5%. Community service activities are carried out to help reduce stunting rates in Lamongan, especially Cangkring Village, this...
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