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Determinan Kualitas Laporan Keuangan dengan Moderasi Permenkop UKM 13 Tahun 2015
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying o...
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Pengaruh Financial Attitudes, Risk Perception, dan Locus of Control Terhadap Invesment Intention Pada Generasi Milenial
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Penelitian ini berlandaskan pada perubahan perilaku dalam keuangan mengenai investasi, tingginya minat investasi di masyarakat dalam perdagangan bursa efek menjadikan topik yang perlu dibahas dari sudut pandang perilaku. Dimana dalam penelitian ini menggunakan theory of planned behaviour sebagai teori dalam mengembangkan variabel. Sehingga variabel yang peneliti pilih yaitu financial attitude, risk perception, dan locus of control. Penelitian ini bertujuan untuk menganalisis tentang pengaruh fin...
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2 Sitasi
Pengaruh Karakteristik Komite Audit, Profitabilitas, Tingkat Utang Terhadap Penghidaran Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total angg...
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Dimensi Sosial dalam Community Based Tourism (CBT): (Studi Pada Destinasi Wisata Nefo Kaenka, Desa Fatukoto Kabupaten TTS)
DHARMA EKONOMI
Vol 31
, No 1
(2024)
Community Based Tourism (CBT) is one of the approaches in tourism development. The Community Based Tourism approach can be viewed from several dimensions, namely dimensions; economic, social, cultural, political. This study aims to analyze the social dimension in Community Based Tourism (CBT) in Fatukoto Village, Timor Tengah Sekatan Regency, with a focus on community involvement, development of community pride, and improving the quality of life of local communities. This research uses a qualita...
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Pengaruh Diversifikasi Pendapatan Daerah Dan Dana Perimbangan Terhadap Fiscal Stress Pada Pemerintah Daerah Provinsi Di Indonesia
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Penelitian ini bertujuan untuk mengetahui bagaimana fiscal stress dipengaruhi oleh diversifikasi pendapatan daerah dan dana perimbangan. Jenis data yang digunakan adalah kuantitatif. Menggunakan data yang dikumpulkan selama periode lima tahun (2018-2022), penelitian ini menganalisis 145 sampel dari 29 Provinsi di Indonesia. Estimasi data panel yang digunakan adalah Fixed Effext Model (FEM). Data dianalisa dengan menggunakan metode analisis data uji asumsi klasik. Penemuan penelitian ini menunjuk...
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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
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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Pengaruh Kompetensi Lulusan Berbasis Entrepreneurship Terhadap Kepuasan Pengguna Dan Daya Saing Alumni Sekolah Tinggi Ilmu Ekonomi Bima
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
. The aim of this research is to determine the direct relationship between entrepreneur-based competencies on user satisfaction and alumni competitiveness. This research uses a quantitative approach method by distributing questionnaires. The population in this research is all organizations/agencies using STIE Bima alumni whose numbers are unknown. The sampling technique used was purposive sampling, namely 50 organizations/agencies that employ alumni, both private and government. The data analysi...
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Digital Transformation of BPRACo by Designing IT Governance with COBIT 2019 SME Focus Area
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Digital transformation (DT) is a necessity for incumbent companies today, including MSMEs, to be able to continue to compete in the era of technological disruption and accelerated by the COVID-19 pandemic. This research aims to design IT governance (ITG) for BPRACo MSMEs using the COBIT 2019 SME focus area framework. The research method used is design science research (DSR) which creates artifacts in the form of ITG solution development methods and systems. The research results revealed that the...
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Classifying School Scope Using Deep Neural Networks Based on Students' Surrounding Living Environments
Journal of Computing Theories and Applications
Vol 2
, No 2
(2024)
This research investigates school scope classification using Deep Neural Networks (DNN), focusing on students living environments and educational opportunities. By addressing the interplay of socioeconomic and educational factors, the study aims to develop an analytical framework for understanding how environmental contexts shape academic trajectories. The research provides a nuanced understanding of the importance of features in educational classification by developing DNN models based on Spear...
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Hubungan Penerapan Atraumatic Care terhadap Kecemasan pada Anak yang Mengalami Hospitalisasi
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 2
, No 4
(2024)
The impact of hospitalization on children is anxiety. To reduce this, it can be done by applying atraumatic care, which focuses on family-centered care in carrying out nursing actions. This study aims to determine the relationship of the application of atraumatic care to anxiety in children experiencing hospitalization at Pertamedika Ummi Rosnati Hospital Banda Aceh. This type of research is quantitative with a correlation study analytic design. Data collection was carried out on 5 to 26 July 20...
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