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Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for...
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The Effect of Performance Allowance on Employee Performance through Work Engagement as an Intervening Variable at the Banjarmasin State Polytechnic
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to identify and evaluate employee performance (Y) as the dependent variable and performance allowance (X) as the independent variable at the Banjarmasin State Polytechnic. Employee performance is influenced by work engagement (Z) as an intervening variable. The research employs a quantitative approach, with a sample of 94 employees from Poliban, selected through random sampling. The sample size was determined using Slovin's formula. A Likert scale, ranging from 1 to 5, was used t...
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Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in...
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Analisis Harga, Promosi, dan Kualitas Pelayanan Terhadap Keputusan Pembelian pada Eccindo
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to determine the effect of price, promotion and service quality on purchasing decisions at the Eccindo cooperative. This study is a causal study using quantitative methods. The sampling technique used was accidental sampling with a total of 96 respondents who had purchased at the Eccindo cooperative. The data collection technique was by distributing questionnaires. The data analysis technique used Partial Least Square (PLS) using the Smart-PLS Version 3.0 program. The results of...
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Pertumbuhan Laba Dalam Ukuran Rasio Keuangan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The purpose of the study is to determine the position of financial ratios in forming profit growth in chemical sub-sector companies during 2019-2023 listed on the Indonesia Stock Exchange. This research approach uses secondary data types in the form of financial and annual reports. The findings of the partial research results Current Ratio and Total Assets Turnover does not affect profit growth, on the other hand the Debt To Equity Ratio and Net Profit Margin successfully influenced profit growt...
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Kinerja Keuangan Industri Sepak Bola dalam Perspektif Likuditas dan Solvabilitas
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The purpose of this study is to determine the effect of Liquidity and Solvabilty on financial performance in the professional football industry. In this study, the number of samples was 11 football industries. The method used in this study is multiple regression analysis with secondary data taken from the financial reports of the football industry for the period 2020 to 2023. The results of the study indicate that partially the Current Ratio and Quick ratio variables have no effect. Debt to Asse...
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Pengaruh Current Ratio, Debt To Equity Ratio, Return On Asset, dan Earnings Per Share Terhadap Harga Saham
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The purpose of this study is to determine the effect of Current Ratio, Debt to Equity Ratio, Return On Asset, dan Earnings Per Share both simultaneously and partially on stock prices. The total of population in this study were 15 companies and the research sample was 13 financing service companies registered on the IDX, taken using criteria determined by the author. The analytical method used is multiple linear regression.
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Pengaruh Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Harga Saham Perusahaan Subsektor Food and Beverage
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to test the influence of liquidity as measured by the Current Ratio and Solvency as measured by Debt to Equity Ratio and Profitability with Return On Equity proxy on Stock Price. The data used is secondary data from the Annual Report. The sample used in this study was 15 companies in the Food and Beverage subsector. listed on the Indonesia Stock Exchange that meets the requirements for use in research with a period of 20 20 to 2023 ( 4 years), so that the data observed is 6...
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Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
With a very large number of business actors, through taxes, SMEs play a significant role in increasing state revenue, ironically the tax contribution from SMEs to national tax revenue is still relatively low. This study was conducted to measure how far tax knowledge, tax rates, tax sanctions, and the ease of implementing e-filing, affect the behaviour of SME tax obligations in fulfilling their tax responsibilities. This research adopts a quantitative approach and uses the theory of planned behav...
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Harga Saham Dalam Perspektif Debt to Equity Ratio, Return on Equity dan Earnings Per Share
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices . Other findings show that stock prices can be influenced by the Earning Per Share variable.
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