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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Pengaruh Kesulitan Keuangan, Ukuran Perusahaan, Likuiditas, dan Arus Kas Operasi terhadap Pengembalian Saham
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of factors such as financial distress (FD), firm size (SIZE), liquidity (CR), and operating cash flow (OCF) on stock returns in the food and beverage sub-sector industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The issue addressed relates to the importance of analyzing internal company factors in affecting stock returns, particularly in the consumer goods industry. The data used in this study is sourced from annual financial reports...
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The Influence of Financial Report Preparation Skills, Financial Literacy, and Accounting Information Systems on the Performance of MSMEs in Cirebon Regency
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classica...
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Pengaruh Media Sosial, Kualitas Layanan, Dan Pengalaman Wisata Berkesan Terhadap Niat Kunjungan Kembali Wisatawan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Indonesian tourism makes a significant contribution to the Indonesian economy, thus having a positive impact on the growth of the tourism industry. This research aims to analyze the influence of social media, service quality and memorable tourist experiences on return visit intentions. Quantitative method with cross-sectional survey method used in this research, as many as 110 respondents were selected using purposive sampling technique based on certain criteria consisting of tourists aged 17-40...
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Penerapan Case Method Pada Bahan Ajar Mata Kuliah Komputer Akuntansi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar...
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Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pemerintah Desa Dalam Pengelolaan Dana Desa (Studi Kasus di Kecamatan Kangkung)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quanti...
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Peran Guru PPKn Dalam Penguatan Norma Hukum Untuk Mengatasi Perilaku Bullying Pada Siswa Kelas VII SMP NEGERI 18 Surakarta Tahun Pelajaran 2023/2024: Indonesia
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
The purpose of this research was 1) to determine the forms of bullying behavior that occurred in students in class VII of SMPN 18 Surakarta, 2) to determine the role of Civics teachers in providing reinforcement of legal norms to overcome bullying behavior at the seventh grades students of SMPN 18 Surakarta.
The from of this research was qualitative reseach. The research steategy used was a case study. The subjects in this research were the deputy principal for student affairs, civics theacher i...
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DEVELOPMENT OF LEARNING MEDIA USING ARTICULATE STORYLINE 3 BASED ON ANDROID IN ELEMENTS OF THE UNITED STATE OF THE REPUBLIC OF INDONESIA (STUDY AT PHASE E OF SMA NEGERI 1 SUKOHARJO)
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
This study aims to (1) Develop learning media using Articulate Storyline 3 based on android on the elements of the Unitary State of the Republic of Indonesia in phase E of SMA Negeri 1 Sukoharjo; (2) Measure the feasibility of the product of the development of learning media using Articulate Storyline 3 based on android on the elements of the Unitary State of the Republic of Indonesia in phase E of SMA Negeri 1 Sukoharjo. The results of this study are (1) the development of learning media based...
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FULFILLMENT OF THE RIGHT TO VOTE AND OBTAIN ACCESSIBILITY AS A POLITICAL RIGHT OF PERSONS WITH DISABILITIES BY THE KPUD OF KARANGANYAR DISTRICT IN THE 2024 PRESIDENTIAL AND VICE PRESIDENTIAL ELECTION IN JATIPURO DISTRICT
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
The purpose of this study is to analyze efforts and describe factors that influence the right to vote and obtain accessibility as political rights for people with disabilities by the Karanganyar Regency KPUD in the 2024 Presidential and Vice Presidential Election in Jatipuro District. This study is a qualitative study with a case study approach regarding the phenomenon of low voter turnout for people with disabilities in Jatipuro District. Data were obtained through interviews, observations, and...
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PERAN GP ANSOR DUNGKEK, SUMENEP, DALAM MEMBANGUN NASIONALISME UNTUK MENANGGULANGI RADIKALISASI DI KALANGAN GENERASI Z
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
Pemudaran rasa nasionalisme sering kali beririsan dengan tumbuhnya paham radikalisme yang dapat mengancam stabilitas sosial di masyarakat. Fenomena ini semakin terasa di daerah-daerah multikultur seperti Kecamatan Dungkek, Sumenep, yang memiliki keragaman budaya, etnis, dan agama. Dalam konteks ini, radikalisasi dapat berkembang subur jika rasa nasionalisme tidak ditanamkan dengan baik sejak dini. Untuk itu, PAC GP Ansor Dungkek, sebagai organisasi pemuda tingkat lokal, berperan aktif dalam upay...
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