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Pengaruh Profitabilitas, Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 obser...
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Analyzing Financial Distress: The Impact of Intellectual Capital, Operating Capacity, Capital Structure, and Operating Cash Flow with Profitability as a Mediator
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signa...
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Pengaruh Media Sosial, Kualitas Layanan, Dan Pengalaman Wisata Berkesan Terhadap Niat Kunjungan Kembali Wisatawan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Indonesian tourism makes a significant contribution to the Indonesian economy, thus having a positive impact on the growth of the tourism industry. This research aims to analyze the influence of social media, service quality and memorable tourist experiences on return visit intentions. Quantitative method with cross-sectional survey method used in this research, as many as 110 respondents were selected using purposive sampling technique based on certain criteria consisting of tourists aged 17-40...
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Pemberdayaan Masyarakat untuk Peningkatan Manajerial Desa Wisata di Kalurahan Umbulrejo, Kapanewon Ponjong, Kabupaten Gunungkidul
Hafida, Siti Hadiyati Nur
; Wardhani, Puspita Indra
; Dewi, Ratih Puspita
; Hermawan, Hardika Dwi
; Taufiq, Muhammad Luqman
Abdi Geomedisains
Vol 6
, No 1
(2025)
Umbulrejo Village has interesting and unique natural tourism potential. This village has officially become a tourist village and has had a pokdarwis (tourism awareness group); however, after the pandemic, the number of tourists coming was very small, so it had an impact on the economy of the community in Umbulrejo Village. Based on the potential and problems experienced by the Umbulrejo pokdarwis, it is known that the capacity of human resources in managing the Umbulrejo Tourism Village is very...
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The Adaptability and Innovation Capacity of Small and Medium Construction Companies to Information and Computers Technology in the Developing Countries
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 1
(2025)
The construction industry in developing countries is undergoing a pivotal transformation, driven by the integration of information and communication technology (ICT). This study investigates how ICT adoption influences the adaptability and innovation capabilities of small and medium-sized enterprises (SMEs) within this sector. Employing a mixed-methods approach, the research combines quantitative data from 50 construction SMEs across chosen regions in Indonesia, with qualitative insights from 15...
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Governance dan Penegakan Hak Pekerja atas Upah Lembur: Studi Kasus PT SAI Apparel Industries
Public Service And Governance Journal
Vol 6
, No 1
(2025)
This research analyzes the legal provisions regarding the obligation to pay overtime wages and legal options for workers if the company fails to provide overtime compensation. Overtime wages are the right of workers regulated in Law No. 13 of 2003 concerning Manpower which has been amended by Law No. 6 of 2023 and Government Regulation No. 35 of 2021. This study uses a case analysis of PT X in Semarang, which was accused of not paying overtime wages in full to its employees. The findings show th...
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Analisis Kesiapan Rekam Medis Elektronik di Puskesmas Tempunak Kabupaten Sintang Tahun 2024
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 1
(2025)
Penggunaan rekam medis elektronik (RME) memiliki peran penting dalam meningkatkan kualitas sistem pelayanan kesehatan. Namun, implementasi RME di puskesmas menghadapi berbagai tantangan. Penelitian ini bertujuan untuk menganalisis kesiapan rekam medis elektronik di puskemas Tempunak Kabupaten Sintang Tahun 2024. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan cross sectional. Pada penelitian ini menggunakan teknik kuesioner. Populasi penelitian berjumla...
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ANALISIS FAKTOR PENENTU ANEMIA KEHAMILAN DI KABUPATEN KLATEN: STUDI KUANTITATIF CROSS SECTIONAL
Nursing Science Journal
Vol 6
, No 1
(2025)
Background: Health services aimed at women are antenatal care services. This service is carried out with the aim of delivering pregnant women to be able to give birth healthily, have healthy babies, detect and anticipate early pregnancy abnormalities, fetal abnormalities and pregnancy complications. The coverage of visits to antenatal services in Klaten Regency in 2022 is still less than the expected target. This research was conducted to identify the root of the problem so that it can determine...
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Pengendalian Banjir Sungai Cikeruh Sapan Kabupaten Bandung
Hartawan, I Putu
; Nur Ahmadito, Ardy
; Setyo Qhairaan, Laifhan
; Zudan , Ahmad
; Herlambang , Agil
; Arisandi, Enggar
Jurnal Teknik Sipil
Vol 18
, No 1
(2025)
Penelitian ini mengevaluasi dan membandingkan strategi pengendalian banjir di kawasan Sungai Cikeruh, Sapan, Kabupaten Bandung, yang rawan banjir akibat luapan sungai dan perubahan tata guna lahan. Analisis hidrologi menggunakan data curah hujan maksimum tahunan (2001–2023) menunjukkan bahwa distribusi Gumbel paling sesuai untuk menentukan hujan rencana. Debit puncak banjir periode ulang 20 tahun diperoleh sebesar 150 m³/s menggunakan metode Hidrograf Satuan Sintetis (SCS) yang telah dikalibrasi...
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Optimalisasi Loyalitas Anggota BMT melalui Peningkatan Kualitas Pelayanan dan Kepuasan Berbasis Prinsip Syariah (Studi pada BMT Amanah Nusa Jepara)
JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia
Vol 12
, No 1
(2025)
The issue of member loyalty has emerged as a significant challenge for Baitul Maal wat Tamwil (BMT) in preserving institutional sustainability in the face of intensifying competition in financial services and the mounting complexity of member expectations, particularly within the context of Sharia. This background underscores the significance of comprehending the factors that shape loyalty, particularly from the perspective of members as service users. The objective of this study is to examine h...
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