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Social Media Digital Footprints for Strengthening Corporate Forensic Auditing Practices
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design...
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Pengaruh Pengumuman Dividen, Ukuran Perusahaan Terhadap Harga Saham dengan Kebijakan Dividen Sebagai Moderasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent...
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Pengaruh Sifat Kepribadian dan Tingkat Pendidikan Terhadap Kinerja Auditor (Studi Empiris Pada Auditor yang Bekerja di KAP Jojo Sunarjo & Rekan)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Square...
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Integrasi Hadits Nabi Tentang Konsep Budgeting Berbasis Maqāṣid Dalam Menyeimbangkan Efisiensi dan Tanggung Jawab Sosial
Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study aims to integrate Prophetic guidance (Sunnah of the Prophet Muhammad into the development of a Maqāṣid-Based Budgeting Framework, focusing on the balance between efficiency and social responsibility in Islamic financial management. Using a qualitative thematic approach to relevant hadiths on trust (amānah), professionalism (itqān), prohibition of extravagance (isrāf), and distributive justice, the study reveals that efficiency in Islam extends beyond cost reduction toward the optimiza...
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Implementasi E-Katalog dalam Meningkatkan Transparansi dan Akuntabilitas Pengadaan Barang dan Jasa di Dinas Pemuda dan Olahraga (DISPORA) Kota Semarang
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
Government procurement of goods and services is a crucial instrument in achieving transparent, efficient, and accountable governance. One of the key innovations introduced is the e-Catalogue system, an electronic procurement platform provided by the National Public Procurement Agency (LKPP). This study aims to evaluate the implementation of the e-Catalogue in sports equipment procurement at the Youth and Sports Office (Dispora) of Semarang City, focusing on its mechanisms, supporting and inhibit...
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Determinasi Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Kesadaran, Pemahaman Perpajakan, dan Pemahaman Sanksi Pajak: Studi Kasus di KPP Pratama Klaten
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing...
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Pengaruh Pertumbuhan Penjualan, Profitabilitas, Struktur Modal, dan Corporate Social Responsibility Terhadap Nilai Perusahaan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to examine the effect of sales growth, profitability, capital structure, and corporate social responsibility (CSR) on firm value in companies listed in the LQ45 index during the 2022–2024 period. This research also intends to provide insights for investors in evaluating the factors that influence firm value as a basis for investment decision-making, including sales growth, profitability, capital structure, CSR, and firm value. The population of this study consists of 45 LQ45 comp...
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The Relationship Between Literacy Sklls and Scientific Explanation on Students Scientific Reasoning Throught Reading Concept Map-Numbered Head Together Learning Model
JOURNAL OF BIOLOGY LEARNING
Vol 7
, No 2
(2025)
Literacy skills play an important role in helping students clarify basic concepts, build relationships between concepts, reason and test each detail of each interrelated information and are able to derive each concept, thus students are accustomed to understanding each scientific process and activity carried out in Biology learning. The relationship between these two skills trains students to actively carry out in-depth scientific investigations.The purpose of this study was to identify the rel...
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Program Intensif Empat Sesi: Pelatihan Universitas Kolaboratif Dalam Bidang Penerjemahan Dan Penjurubahaasaan
Hikmaharyanti, Putu Desi Anggerina
; Sri Rwa Jayantini, I Gusti Agung
; Verayanti Utami, Ni Made
; Deni Ariyaningsih, Ni Nyoman
; Oktarina Wisudayanti, Kadek Heni
; Adi Putra, Nyoman Canestra
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 2
(2025)
Artikel ini menyajikan rancangan, pelaksanaan, dan hasil dari program intensif empat sesi yang bertujuan untuk meningkatkan keterampilan penerjemahan dan penjurubahasaan di kalangan mahasiswa. Program ini merupakan proyek kolaboratif pengabdian masyarakat antara dua universitas yang dirancang untuk menjembatani kesenjangan antara pembelajaran teoretis dan penerapan di dunia nyata. Setiap sesi mengintegrasikan pembelajaran berbasis praktik langsung, dan kolaborasi antarmahasiswa, dengan fokus pad...
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Improving Digital Literacy and Indonesian Language for the Indonesian Community in Malaysia
Enik Rahayu
; Hendrajaya Hendrajaya
; C. Susmono Widagdo
; Henry Yuliamir
; Nicolas Kevin Sulityawardhana
; Anisa Eka Khatarina
An International Journal Tourism and Community Review
Vol 2
, No 3
(2025)
This study focuses on improving digital literacy and formal Indonesian language proficiency among the Indonesian diaspora community in Kampung Baru, Kuala Lumpur, Malaysia. The community faces challenges in adapting to digital technology and maintaining linguistic and cultural identity, which limits their socio-economic participation and engagement in community activities. The objective of this research is to develop and implement a community-based program that enhances digital skills while prom...
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