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Complete collection of scientific articles — 15,551 publications available

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Harta, Agung Kurnia; Sumartik, Sumartik

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Vol. 17 (1) Universitas Sains dan Teknologi Komputer

Emina cosmetics Sumber daya manusia ialah asset bernilai dalam badan yang mana bisa bawa akibat yang penting dalam menggapai tujuan badan atau individu. Salah satu aspek yang mempengaruhi dalam kemampuan pegawai merupakan dorongan. Pada prinsipnya karyawan di PT. Weltes Energi Nusantara memiliki hasil dari pekerjaan sedikit kurang baik dikarenakan kurang maksimal nya kinerja karyawan dalam menyelesaikan pekerjaan tersebut. Tujuan penelitian ini guna Mendeskripsikan tingkat motivasi, tingkat kepuasan karyawan, tingkat komitmen karyawan terhadap perusahaan. Penelitian ini menggunakan metode kuantitatif yang bersifat deskriptif. Hasil yang di dapat pada penelitian ini yakni dengan tingkat kompensasi, komitmen dan motivasi pada karyawan maka akan mempengaruhi kemajuan tingkat kinerja karyawan PT.Weltes Energi Nusantara

Puspita, Opi; Poerwati, Tjahjaning

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Vol. 17 (1) Universitas Sains dan Teknologi Komputer

This research aims to test and find empirical evidence that strengthens the research model as well as analyzing and serving as teaching material regarding the influence of sales volatility, operating cash flow volatility and debt levels on profit persistence (empirical study on consumer cyclicals sector companies listed on the IDX for the 2020-2020 period). 2022). The method used in sampling is Purposive Sampling. The data used is secondary data in the form of financial reports of companies listed on the IDX from 2020 to 2022. The number of samples used in this research was 105 data. The results obtained in this research show that the Sales Volatility variable has an effect on Profit Persistence, Operating Cash Flow Volatility has an effect on Profit Persistence, Debt Level has an effect on Profit Persistence in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 Period.

Waruwu, Erlin Kristinawati; Octafian, Ray

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Vol. 17 (1) Universitas Sains dan Teknologi Komputer

The objective of this study is to assess the financial performance of job training institutions with regards to the attainment of organisational objectives. This study used a qualitative methodology to assess the efficacy of managing financial resources within institutions. It focuses on important financial indicators, including liquidity, solvency, profitability, and efficiency. The study collected and analysed historical financial data from multiple job training institutions to ascertain the correlation between financial performance and the institution's capacity to accomplish its strategic objectives. The research findings indicate that institutions exhibiting robust financial performance are more proficient in conducting training programmes that align with labour market demands, extending the scope of their services, and guaranteeing long-term operational viability. 

Nurhalimah, Nurhalimah

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Vol. 17 (1) Universitas Sains dan Teknologi Komputer

Stock returns are generated by investors from buying and selling activities of the stocks they own. The generated return is determined by the increase or decrease in the stock prices. These prices are formed by the fundamental performance of the company. The purpose of this research is to examine the influence of factors such as financial distress, firm size, liquidity, and price to cash flow from operating activities on stock return. This study was conducted on transportation and logistics companies during the period of 2019-2022. A total of 22 companies were selected as samples for this research, using purposive sampling method and obtaining 88 relevant research data. The relationship between the dependent variable and independent variables was analyzed using multiple linear regression. The hypothesis test showed that the variable of financial distress, analyzed using the Zmijewski method, did not have any significant influence on stock return. Firm size, measured by total assets, was also not found to have a significant impact on stock return. The analysis of liquidity using the current ratio did not find a significant influence on stock return. However, price to cash flow from operating activities showed a significant and positive influence on stock return. This factor can be taken into consideration by investors and potential investors when analyzing the financial fundamentals of transportation and logistics companies before investing, as it has an impact on stock return.

Ilmah, Khafidzotul; Pebrianggara, Alshaf; Yani, Muhammad

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Vol. 17 (1) Universitas Sains dan Teknologi Komputer

This research purpose to determine the influence of Search Engine Optimization, Online Advertising and Time Pressure on Purchase Intentiom at the Uniqlo Flash Sale. This research uses quantitative methods with a descriptive approach. The sampling technique used was purposive sampling with a total of 96 respondents. Data collection techniques by distributing questionnaires. The data analysis technique uses Partial Least Square (PLS) using the Smart-PLS Version 3.0 program. The results of this research show that there is an effect of Search Engine Optimization on Purchase Intention. Online Advertising also has an effect Purchase Intention. Meanwhile, Time Pressure has no effect on Purchase Intention.

Rahmatang Rahmatang; Elyanti Rosmanidar; Beid Fitrianova Andriani

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Vol. 17 (1) Universitas Sains dan Teknologi Komputer

The purpose of this study was to determine the effect of Islamic financial literacy, lifestyle and self-control on financial management behavior in FEBI UIN Sulthan Thaha Saifuddin Jambi students. The method used is quantitative method, using SPSS 29. The sample in this study were 95 samples of students from class 2020, 2021, and 2022 by distributing questionnaires. The results showed that there was no significant influence between Islamic financial literacy on financial management behavior, with a tcount < ttable value, namely (1.498 < 1.986) or Sig> a (0.05) value, namely 0.137> 0.05. There is a significant influence between lifestyle on financial management behavior, with a tcount> ttable value, namely (2.645> 1.986) or Sig value < a (0.05), namely 0.010 < 0.05. There is a significant influence between self control on financial management behavior, with a tcount> ttable value, namely (5.090> 1.986) or Sig value < a (0.05), namely 0.000 < 0.05. There is a joint influence between the variables of Islamic financial literacy, lifestyle and self control simultaneously on financial management behavior with a value of 0.001 <0.05 and a value of fcount> ftabel (36.916> 3.10.).

Erwan Hidayat; Jaelani Jaelani

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Vol. 17 (1) Universitas Sains dan Teknologi Komputer

Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact of Real and Accrual Profit Management and Tax Avoidance with the Corporate Governance Mechanism as Moderation. Method: The population in the research conducted was 171 companies, of which 171 companies were listed on the CGPI and BEI Index in a 6 year time span, namely 2017-2022. The technique used in the research carried out was the purposive sampling method. Results: After conducting the research, it was found that Real and Accrual Profit Management and Tax Avoidance Produce a Positive Influence, which means it has an influence on Company Value. Likewise, with the Corporate Governance mechanism as Moderation, Real Profit Management and Accruals and Tax Avoidance produce a Positive Influence, which means it has an influence on Company Value.    

Damayanti, Deva Putri

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Vol. 17 (1) Universitas Sains dan Teknologi Komputer

Pentingnya menganalisis financial distress pada perusahaan adalah dapat mempertimbangkan suatu permasalahn pada keuangan yang timbul pada perusahaan yang akan berdampak secara langsung maupun tidak langsung terhadap operasional perusahaan, oleh sebab itu pemimpin perusahaan harus mengantisipasi kondisi tersebut. Tujuan penelitian untuk mengetahui faktor-faktor yang mempengaruhi financial distress (studi kasus pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2020-2022. Metode penelitian yang digunakan yaitu metode kuantitatif. Hasil penelitian menunjukkan bahwa variabel likuiditas berpengaruh posisitif signifikan terhadap financial distress. Variabel leverage berpengaruh negatif signifikan terhadap financial distress. Variabel profitabilitas berpengaruh positif signifikan terhadap financial distress. Variabel operating capacity berpengaruh positif signifikan terhadap financial distress. Variabel sales growth tidak berpengaruh terhadap financial distress. Variabel ukuran perusahaan tidak bepengaruh terhadap financial distress.

Meifiani Nur Istiqomah; Jaeni Jaeni; meifiani

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Vol. 17 (1) Universitas Sains dan Teknologi Komputer

This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This research uses a questionnaire. This research hypothesis was tested using multiple linear regression analysis with SPSS 22 software. The results of this research show that time pressure, independence, professional skepticism, work experience, professional ethics have no effect on the auditor's ability to detect fraud. while competency has a significant positive effect on the auditor's ability to detect fraud.

Iftakukhoiri, Ilham; Daniel Bagana, Batara

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Vol. 16 (2) Universitas Sains dan Teknologi Komputer

The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.