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Tri Devi Anti; Novita Mariana

Jurnal Elektronika dan Komputer 2022 STEKOM PRESS

Tambangan Village is one of the urban villages in Semarang City that is active in managing PKK so that it has received several awards in managing the PKK program at both the city and provincial levels. The administrative process in Tambangan Village still uses manual methods both in data recording and recapitulation. This causes several problems that often become obstacles in the PKK administrative process in Tambangan Village, namely there is often scattered data, writing errors, recapitulation of the amount of data that is less accurate and the reporting process is complicated, causing the administrative process to take a long time and information that is incomplete. produced less accurate and inappropriate in the field. This study aims to create a PKK information system in Tambangan Village that can be used to manage data and information for dawis groups, PKK members, PKK activities, the presence of PKK members and Posyandu activities. The results of the questionnaire test from the use of the PKK information system that was built were measured using a Likert scale and the results were 92% with a very satisfied category.

Iwan Noor Saputra; Rina Candra Noor Santi

Jurnal Elektronika dan Komputer 2022 STEKOM PRESS

At this time the learning process is still partially carried out online (in the network) considering the positive cases of Covid-19 that still exist in the Semarang City area. The implementation of online learning is not without problems, even in several countries, especially Indonesia, it is reported that countries that adopt online learning on average are actually much smaller than expected. The implementation of online learning makes students less understanding of the learning materials provided and students' low interest in learning during the pandemic. This study aims to create a learning application for grade VI elementary school students that contains learning materials, practice questions that are randomized using LCM and facilitate the results of the assessment of the questions. From the results of LCM randomization, each student did not get the same or twin questions. From the test of 3 students, it was found that the questions that appeared in the same order were question number 6, while the questions that appeared in a different order were questions number 2, 3, 4, 5, 7, 8, 9, 10

Eric Eric; Jocelyn Jocelyn; Cen, Andrew; Bong, Valenteeno; Lie, Felix King

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

Instagram users who are dominated by teenage users have become even more popular as a place to endorse by influencers. Teenagers who are still not mature enough in shopping are also targeted in making purchase impulsively. This study aims to analyze the impact of Instagram’s influencers on impulsive shopping lifestyle in adolescents in Batam. The research was done by collecting data using questionnaires and was analyzed using SEM and AMOS. The result showed that brand attitude and product attractiveness which were significantly influenced by attractiveness, expertise, and trustworthiness variables had a significant effect on impulsive buying intentions variables. The success of this endorsement is then used as a strategy to increase sales owned by product brands that target their market share in the teenager group.

Prakoso, Ponco Adi; Djoko Wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study examines the effect of profitability, liquidity, leverage, reputation auditor, firmosize and auditoroopinion on the Timeliness of financial reporting in manufacturing companies listed in BEI period of 2017-2019. Population in this researchais all companies listed on the Indonesia Stock Exchange from 2017 to 2019. Sampel of selection using purposive sampling method and totallyoobtained a 324 sample.

Ana, Meli; Jaeni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examine how much influence on students to follow the accounting profession education. The population of this study were students majoring in accounting from state universities and private universities in the city of Semarang. The sample of this study amounted to 100 respondents from university students UNES, UNDIP, UNISBANK, USM, UNIMUS, STIE BPD JATENG, UDINUS, UPGRIS. The independent variables in this study are quality motivation, career motivation, economic motivation, and social motivation. While the dependent variable is student interest in participating in PPAk. The data was collected by using a questionnaire, and the data was analyzed using the multiple linear regression method. The results show that quality motivation of 0.320 has an effect on student interest in PPAk, career motivation of -0.118 has no effect on student interest in PPAk, economic motivation of -0.096 has no effect on asking students to take PPAk, social motivation of -0.141 has no effect on asking students to take part PPAk. The conclusion shows that motivation has no effect on student interest in taking the Accounting Profession Education (PPAk) by 3.098%. Based on these findings, it is suggested to the PPAk organizing body to always develop the PPAk curriculum. Keywords: Motivation career, motivation economic, motivation social, motivation quality, on student interest in participating in PPAk.  

PUJI NIA LESTARI; djoko wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of independent commissioners, audit committees, and institutional investors. The sample of this research is state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2019 so that in this study 66 data were used. Descriptive statistical test and multiple regression test with SPSS 26 were used to analyze the data. This study shows that the independent commissioner variable has no effect on the effective tax rate, the audit committee has a significant negative effect on the effective tax rate, institutional investors have no effect on the effective tax rate. On the other hand, size, leverage, profitability have no effect on the effective tax rate, and the ratio of capital intensity has a positive effect on the effective tax rate.   

Mahendra, Monika Bela; Rachmawati Meita Oktaviani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study analyzes the effect of the variables contained in the Theory of Planned Behavior, namely attitudes, subjective norms, perceived behavioral control on taxpayers' intentions. The sample in this study were taxpayers registered with MSMEs in Semarang Regency. The number of samples is 125 taxpayers. The sampling technique used was the solvin formula. The data analysis technique used is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing indicate that attitudes have a direct effect on taxpayer intentions, while subjective norms and perceived behavioral control do not directly affect taxpayer intentions.

Saraswati, Sekar Arum Mitha; Ida Nurhayati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth. The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normality Test, Classical Assumption Testing, Multiple Linear Analysis Test, F Test, Coefficient of Determination Test, Hypothesis Testing, and Moderated Regression Analysis (MRA). The result of this study indicate that liquidity and leveragehave no significance effect on profit growth, but profitability and activity indicate a positive and significant on profit growth. Meanwhile, firm size only strengthens the effect of liquidity on profit growth.

Husni, Anna Nabhilla; Joko Wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, and independent commisioner on the effective tax rate. The population of this study were 42 mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period, after using purposive sampling, 92 data observed were sampled. The data analysis method used is descriptive statistics, clasical assumptions, and multiple linear regression analysis processed with SPSS program. The results of this study are company size, leverage, profitability, and independent commisioner have a negative insignificant effect on Effective Tax Rate; and the Capital Intensity Ratio has a positive insignificant effect on the Effective Tax Rate.

Syarifuddin Arief; Abdul Sahid; Anne Abdul Rahman

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

Penelitian ini dituangkan dalam Tugas Akhir yang bertujuan untuk mengetahui penerapan standar operasional prosedur (SOP) dalam meningkatkan kinerja karyawan pada PT Hadji Kalla Daya Cabang Makassar. Jenis penelitian yang digunakan adalah deskriptif kualitatif, yaitu penulis menggambarkan hasil observasi dan wawancara yang diperoleh di lapangan. Metode ini merupakan penyajian data yang bersumber dari permasalahan yang dihadapi perusahaan, dan permasalahan tersebut dianalisis menggunakan pendekatan berdasarkan teori-teori yang ada. Setelah menganalisa data dan mengukur kinerja pegawai dengan menggunakan data pelanggaran, penulis menyimpulkan bahwa PT Hadji Kalla Cabang Daya Makassar telah menerapkan standar operasional prosedur dengan baik, hal ini dapat dilihat dari peningkatan penjualan dan eksistensi perusahaan yang berdiri sejak tahun 1952 hingga sekarang. terus mengalami masalah. perkembangan.  

Abdiyanto, Abdiyanto; Ronald Farel Siahaan; Rusiadi, Rusiadi; Ade Novalina; Bhaktiar Efendi +3 more

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

Destination from study this that is for test variable Interest Rates, Inflation , Total Money Supply and GDP how much big in take effect to EXCHANGE variable . And for knowing is panel level _ ethnic group interest , inflation , money supply , unemployment , investment , and GDP have an effect positive and significant to exchange rates in America, Australia, China, Canada , Indonesia, Japan , South Korea, Malaysia, Singapore, Russia and Thailand. Approach study this is study associative / quantitative with the Simultaneous model and the ARDL Panel where aim see linkages Among independent variables and dependent variables that spread panel in Top Major Exchange Rate countries in 11 APEC Countries. Study this conducted against 11 countries with exchange rate strongest in the APEC countries in the world (America, Australia, Malaysia, Singapore, South Korea, Japan , China, Indonesia, Canada , Russia , and Thailand). The ARDL Panel Analysis results show that the Leading Model Control indicators Exchange Rate System Through the Post -Covid-19 Open Economy Model, the Top Major Exchange Rates in Eleven Apec Countries (Varies) are JUB and GDP. this _ due to the results data processing , the ROE variable is variable that gives stable influence , ie _ effect on the inside period long nor period short in give influence significant to score exchange , which is assessed from level short run and long run stability in the table result .  

Yohni Anwar; Wisnu Dewanto

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

Destination study that is knowing role satisfaction in mediate compensation and rotation work to performance employee . Method analysis in study this use approach  structural Equation Modelling (SEM). The population in this study are employees at outlets Indosat Ooredoo as many as 120 people . Sample research data this is taken based on sample census , that is all population made as sample that is as many as 120 respondents . Data used is the primary data where respondent get data for questionnaire . Whereas method data collection used in study this is with questionnaires and interviews . kindly direct competence and rotation work as well as satisfaction work take effect significant to performance employee whereas compensation no significant to performance employee . kindly no direct satisfaction have role significant in mediate competency and compensation to performance employee whereas satisfaction work no have role in mediate rotation work to performance employee .  

Rusiadi, Rusiadi; Ade Novalina; Bhaktiar Effendi; Anita N Hutasoit

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The financial system plays an important role in the economy. An unstable financial system will be vulnerable to various problems that disrupt the rotation of a country's economy and be vulnerable to economic problems such as the global crisis in various countries. The problem that occurs is the occurrence of Covid-19 causing various fluctuations in the level of inflation, money supply, imports, the occurrence of unstable inflation from January 2019 to August 2021, low inflation resulting in a decrease in imports and an increase in the money supply in Mexico. , Vietnam, Philippines, Hongkong, Indonesia, Canada, Malaysia, Singapore, Peru, and China. The analytical method in this study uses the ARDL Panel (Autoregression Distributed Lag) approach. The ARDL Panel Model determines which country models from APEC countries are able to control long-term financial system-based economic fundamentals in Mexico, Vietnam, the Philippines, Hong Kong, Indonesia, Canada, Malaysia, Singapore, Peru, and China and the Different Test for modeling the impact of covid-19 19 on the economic fundamentals of the financial system. The results of the research found the ARDL Panel prediction model in modeling the impact of Covid-19 on economic fundamentals in the financial system. The main Leading Indicator of variable effectiveness in controlling Inflation In TAPEC is JUB where Vietnam, the Philippines, Hong Kong, Japan, Malaysia, Singapore, Peru and China have a significant influence in controlling Inflation. Then overall in the long term (Long Run) it turns out that only the JUB and CDV variables have an effect on INF In TAPEC, while in the short term (Short Run) it is JUB that influences Inflation In TAPEC.  

AM Fadli Mappisabbi; Rosmiati Rosmiati; Sirnan Sirnan; Ambo Masse

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

Pelayanan publik merupakan ukuran kinerja pemerintah yang paling terlihat. Masyarakat dapat langsung menilai kinerja pemerintah berdasarkan pelayanan yang mereka terima. Sebab kualitas pelayanan publik di seluruh kementerian/lembaga merupakan hal mendasar yang harus ditingkatkan. Peningkatan pelayanan publik, kebijakan Kemenpan RB yang sejak tahun 2014 merupakan tahun inovasi pelayanan publik. Semua instansi pemerintah, baik di pusat maupun daerah diharapkan membuat ide kreatif atau jawaban cara kerja/metode pelayanan publik. Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi mengumpulkan dan menilai inovasi yang telah dilakukan di sejumlah instansi di seluruh Indonesia. Semoga kualitas dan inovasi pelayanan publik BPS dapat selalu ditingkatkan.

Rosliana, Rosliana; Oktarini Khamilah Siregar; Rusiadi, Rusiadi; Ade Novalina; Bhaktiar Efendi +3 more

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The research objective was to determine the effect of the quality of fertilizer, technology and capital on the productivity of the people in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency. The population in this study was the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, totaling 198 people, then the determination technique was purposive random sampling. The data collection technique used a questionnaire with a Likert measurement scale. The results of multiple regression analysis are Y = 7.772 + 0.257X1 + 0.1932 + 0.348X3 + e which shows the quality of fertilizer, technology and capital have a positive and significant effect on the productivity of the people. While the results of the test (t) or partial test show that the quality of fertilizer has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.359 > t table 2.034, the technology variable has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.137 > t table 2.034, and capital also has a positive and significant effect on the productivity of the people where it can be seen that the value of t count = 2.533 > t table 2.034. Then the coefficient of determination (R2) is 0.823 (82.3%). So that it can be said that 82.3% of the variation in the dependent variable, namely the quality of fertilizer, technology and capital in the model has contributed to the productivity of the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, while the remaining 17.7% is influenced by other variables outside the model  

Ananda Widiastuti; Jaeni; Triono, Ananda Widiastuti

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

The purpose of this study was to determine differences in the financial performance of telecommunication companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The method in this research uses descriptive quantitative. The sampling technique was carried out by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial reports for the first quarter - fourth quarter of the Telecommunication Sector Company for the period 2018 and 2020. The research variables used are Current Ratio, Net Profit Margin, Return On Assets, Debt to Asset Ratio and Debt to Equity Ratio. The results of this study indicate a significant difference in the Current Ratio and Debt to Asset Ratio While the Net Profit Margin, Return On Assets and Debt to Equity Ratio there are no significant differences

Riski, Riski Amaliya; Maryono, Maryono

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

Sinaga, Nabila Sabrina Asma Sinaga; Gregorius N. Masdjojo

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Banking is one of the business entities that collects funds from the people in the form of savings and distributes them back to the people in the form of credit or in the form of savings in order to raise the standard of living of the people. The population of this study are banking companies registered with the Financial Services Authority (OJK) in the 2016-2020 period. The sampling technique in this study uses the panel data regression method, with a total of 50 banking companies that issue financial statements according to predetermined criteria. The results of this study indicate that the Loan to Deposit Ratio (LDR) variable simultaneously has a significant effect on bank lending. Meanwhile, Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Net Performing Loans (NPL), and Operating Expenses on Operating Income (BOPO) have no significant effect on bank lending.

Fiar, Ahmad Alfiar; Jaeni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention

Firmansyah, Ipung Firmansyah; Maryono; Firmansyah, Ipung Firmansyah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance. The population of this research is land and building taxpayers in Boja District, Kendal Regency with a sample of 100 taxpayers. The calculation of the sampling was calculated by random sampling using the formula Slovin and got the results as 100 respondents. Primary data using a questionnaire distributed to taxpayers This study has theoretical and implications practical. This study uses Multiple Linear Regression Analysis The results showed: 1). Tax sanctions have no significant negative effect on taxpayer compliance. 2). Tax knowledge has a positive and significant effect on taxpayer compliance. 3). Taxpayer awareness has a positive and significant effect on taxpayer compliance.