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Intellectual Capital, Company Size, Liquidity and Capital Structure in Their Effect on Firm Value with Profitability as a Mediator
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of intellectual capital, firm size, liquidity, and capital structure on firm value, with profitability as a mediating variable. The research focuses on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis is conducted using multiple linear regression and the Sobel test to measure both direct and mediating effects. The results indicate that intellectual capital has a significant positive effec...
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Analisis Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This financial performance study is vital for responsible a corporation's financial success. The goal the purpose of this research is to discover and investigate the effects of excellent corporate governance and firm scope on financial results. The dependent variable analyzed in this study is financial results, with the independent factors being the following proportion of board members, management equity, institutional investment, audit board, and firm size. This study relies on secondary data....
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Pengaruh Green Accounting, Struktur Modal, dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The purpose of this research is to analyze the relationship between financial performance, green accounting, and capital structure. The research covered 72 food and drink producers that were listed on the BEI in the years 2019–2022. Twenty businesses were chosen through a purposeful sampling process. Multiple linear regression analysis of secondary data is performed in SPSS 26. According to research, green accounting helps companies improve their financial performance by financing large environm...
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Analisis Harga Pokok Produksi Dengan Metode Full Costing Pada UMKM Ayy Slime di Kota Kediri
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Because it is used to establish the product's selling price, the cost of manufacturing is a crucial figure. The cost of labor, raw materials, and manufacturing overhead must all be taken into account when compiling the cost of manufactured goods. Giving the wrong selling price is the issue Micro, Small, and Medium-Sized Businesses are facing. The full costing conduct is one of the techniques required to determine the cost of things produced in an accurate manner. Qualitative data is used in this...
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Pengaruh Pengetahuan Pajak, Norma Subjektif, dan Penghargaan Finansial Terhadap Minat Karir Mahasiswa Menjadi Konsultan Pajak dengan Self-Efficacy Sebagai Variabel Moderasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan paja...
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Optimization Of The Siman Application System As A Tool For State-Owned Asset Management At The Kantor Pelayanan Kekayaan Negara Dan Lelang Semarang
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The management of State-Owned Goods (SOG) is a crucial aspect of asset management that requires an effective and efficient system. This study aims to analyze the optimization of the State Asset Management Information System (SIMAN) as a tool for managing SOG at the Office of State Treasury and Auction Service (KPKNL) Semarang. Using a descriptive qualitative approach, this research evaluates the implementation of SIMAN in improving the accuracy, efficiency, and transparency of SOG management. Th...
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Pengaruh Satuan Pengawas Internal Dan Internal Control Terhadap Good University Governance Di Perguruan Tinggi Negeri
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Penelitian ini memiliki tujuan untuk menganalisis apakah peran Satuan Pengawas Internal (SPI) dan penerapan internal control memiliki pengaruh terhadap pencapaian good university governance (GUG) pada salah satu perguruan tinggi negeri di kota Semarang dengan jumlah responden sebanyak 50 orang yang terdiri dari manajer dan supervisor di masing- masing unit serta seluruh auditor SPI di perguruan tinggi. Analisis dilakukan dengan menggunakan uji kualitas data dan uji hipotesis dengan SPSS 27. Hasi...
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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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Perancangan Karakter Buku Anak “What’s Around Ami?” dengan Konsep Antropomorfisme dan Simbolisme Domba dalam Alkitab
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 1
(2025)
Children's Storybook "What's Around Ami?" is designed as an educational medium incorporating Biblical values for children aged 4-7 years. Utilizing an anthropomorphic approach and lamb symbolism as its main character, this study aims to create easily understandable character designs. The design methodology includes market observation, interviews with child psychologists and teachers, literature studies on anthropomorphism, and questionnaires to validate character designs. According to child...
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Perancangan Desain Karakter Buku Ilustrasi People Pleaser Dalam Dunia Kerja
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 1
(2025)
This paper discusses the visual design of character designs for an illustrated book that focuses on the problem of people pleasers among employees aged 22-30 years. People pleasers are individuals who tend to please others at the expense of themselves, which in the long term can trigger stress and mental disorders. The results of the study show that many young employees experience a dilemma between meeting other people's expectations and maintaining their own well-being. To convey this problem,...
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