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Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data r...
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Pengaruh Profitabilitas, Leverage, Likuiditas, dan Cash Flow Shock Terhadap Financial Distress
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simult...
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Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2020-2024
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists...
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Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses t...
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Sistem Pengarsipan Dan Monitoring Surat Menyurat Di Dinas Pendidikan Gresik
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
The manual archiving process within the Gresik Education Office continues to encounter significant challenges, including difficulties in correspondence tracking, document misplacement, and inefficiencies in disposition management. To address these issues, this study proposes the design and implementation of a Web-Based Archiving and Correspondence Monitoring System developed using the Waterfall methodology. The system aims to facilitate the digital transformation of administrative correspondence...
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Service Quality On User Satisfaction With The MyTelkomsel E-Service Mobile Application
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
This study aims to gain an in-depth understanding of the influence of user experience and e-service quality on user satisfaction with the MyTelkomsel mobile application. This research was conducted using a descriptive qualitative method along with data collection techniques in the form of semi-structured interviews and direct observation of active users of the MyTelkomsel application in the city of Medan. Data was obtained from 10 informants selected using purposive sampling techniques, supporte...
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Sistem Rekomendasi Snack and Beverages Menggunakan Metode Item Based Collaboration Filtering
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
In today's digital era, recommendation systems have become an integral part of supporting consumer purchasing decisions, including in the food and beverage industry. This study aims to develop a product recommendation system for snacks and beverages using the item-based collaborative filtering method. This method was chosen due to its ability to handle large-scale user and product data, as well as its efficiency in providing relevant recommendations based on user consumption patterns. In this st...
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Analisis Efektivitas Desain User Interface Aplikasi JKN Mobile Berdasarkan Teori Usability Heuristic of UI Principles
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
This study evaluated the effectiveness of the JKN Mobile interface using Nielsen’s Usability Heuristic Principles to identify issues that affect clarity, consistency, and user navigation. The research applied a descriptive qualitative approach through interface observation and visual analysis, focusing on typography, layout, color usage, iconography, and feedback mechanisms. The findings showed that several essential elements of system status were not clearly presented, such as loading indicator...
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Hubungan Dukungan Keluarga dan Kualitas Hidup pada Pasien Diabetes Melitus di Rumah Sakit Santa Elisabeth Medan
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Diabetes mellitus is the second leading cause of death worldwide after cardiovascular disease. This condition causes physical and psychological burdens. Quality of life is influenced by various aspects, including the ongoing special needs of diabetes mellitus patients. Family support is a form of assistance provided by family members to provide physical and psychological comfort when someone is ill. This study aims to determine the relationship between family support and quality of life of diabe...
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Analisis Pengendalian Kualitas Produksi Menggunakan Metode Statistical Quality Control (SQC) Pada Pabrik Gula ABC
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This study aims to analyze the quality control of white crystal sugar production at ABC Sugar Factory using the Statistical Quality Control (SQC) method. The research employed a descriptive quantitative approach with a case study design. The primary data consisted of production volume and defective product data during the 2024 production period, while supporting data were obtained through observation and interviews with the Quality Control department. The analytical tools applied included check...
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