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IMPLEMENTASI VARIABLE COSTING METHOD PADA SISTEM INFORMASI AKUNTANSI PENENTUAN HPP PADA UMKM KERIPIK TEMPE DESA LEBO
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss.
This study aims to determine the COGM calculations that have been carried out by MSMEs are in a...
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Pengaruh Likuiditas, Profitabilitas dan Leverage Terhadap Return Saham Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This study aims to examine the effect of liquidity, profitability and leverage on stock returns. This research was conducted using secondary data. The population in this study are manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange (IDX) for 2018-2020. Sampling using purposive sampling. Data analysis technique using Multiple Linear Regression Analysis. The results of the study show that Liquidity (CR) has a significant positive effect on stock ret...
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5 Sitasi
Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Pariwisata Pada Masa Pandemi Covid-19
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equ...
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Pengaruh Non Performing Loan, Loan to Deposit Ratio, Dan Biaya Operasional Dan Pendapatan Operasional Terhadap Profitabilitas Bank Pembangunan Daerah
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK...
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1 Sitasi
Faktor yang mempengaruhi Income Smoothing
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This take a look at targets to investigate and study the impact of leverage, firm size, firm value, managerial ownership, institutional ownership and audit committees on income smoothing. This research was conducted at the Indonesian Stock Exchange of manufacturing companies. The sampling method uses purposive sampling with the research period from 2018 to 2021. The relationship or influence between variables is explained using the logical regression analysis method. The results showed that firm...
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1 Sitasi
Penerapan Aplikasi Laporan Keuangan di Kementerian Indonesia: Rekonsiliasi Single Database Sakti
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis peneliti...
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6 Sitasi
Pengaruh Profitabilitas, Likuiditas, dan Struktur Modal Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di BEI 2019-2021
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This study aims to determine and analyze the effect of profitability, liquidity, and capital structure on financial distress. This study uses a sampling technique that is purposive sampling. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The analytical method used is SPSS. The results of this study prove that profitability has a negative and significant effect on financial distress, liquidity has a negative and significan...
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6 Sitasi
Faktor yang mempengaruhi Nilai Perusahaan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This study examines the effect of company size, liquidity, profitability, leverage and asset structure on company value in manufacturing companies listed on the Indonesian stock exchange in 2019-2021.
Firm size is measured using ln total assets, liquidity is measured using the current ratio, profitability is measured using NPM, leverage is measured using DER, asset structure is measured using current assets to total assets and company value is measured using PBV.
the sampling method uses purposi...
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6 Sitasi
FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAPAT PADA BURSA EFEK INDONESIA PERIODE 2018-2020
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analys...
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Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada masa covid-19
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This research is to see, test, and analyze the factors of profitability, liquidity, company size, company age and reputation of public accounting firms (KAP) that affect the timeliness of financial reporting during the Covid-19 pandemic. This type of research is quantitative research, the population in this study uses manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was taken using a purposive sampling technique by obtaining data on about 574 out of 595...
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