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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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Analisis Perbandingan Model Altman, Springate dan Grover dalam Memprediksi Kebangkrutan pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Bankruptcy is a condition where a business cannot operate effectively due to severe financial difficulties it is currently experiencing. This research purposes to analyze the ratio of the Altman, Springate, and Grover models in analyzing bankruptcy in food and beverage corporations listed on the IDX with reference to signaling theory. The data analysis approach used are One Way Anova test and accuracy level test. Using 20 company samples with purposive sampling method. The final proceeds o...
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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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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 Kinerja Keuangan Terhadap Return Saham Perusahaan Sektor Multifinance
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to test the influence of financial performance as measured by Current Ratio and Debt to Equity Ratio on stock returns. The data used are secondary data from the Annual Report. The sample used in this study was 15 Multifinance Sector companies listed on the Indonesia Stock Exchange for the period 2020-2023, so that the data observed was 60. The type of research used is descriptive and associative with a quantitative method that aims to determine the influence of independent variab...
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Comparison of Solvency Levels and Claim Payment Ability of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk Amidst 2023 Economic Conditions
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the comparison of solvency levels and claim payment abilities between two general insurance companies in Indonesia, PT Asuransi Dayin Mitra Tbk (ASDM) and PT Asuransi Jasa Tania Tbk (ASJT), considering the macroeconomic conditions in 2023. The methods used are qualitative and quantitative comparative analyses based on the audited financial statements and annual reports of both companies, as well as a review of macroeconomic data from official sources. The findings indi...
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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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Peran Arus Kas Dan Rasio Keuangan Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the role of cash flow and financial ratios in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. The independent variables include cash flow, profitability, liquidity, leverage, and activity ratios, while financial distress serves as the dependent variable. This research employs logistic regression analysis with purposive sampling, resulting in a sample of 100 companies with a total of 300 observati...
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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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Pengaruh Beban Kerja, Kepuasan Kerja dan Disiplin Kerja Dalam Meningkatkan Kinerja Karyawan di Sektor Akuntansi dan Keuangan PD. Karya Bearing Motor Bekasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of workload on employee performance, the effect of job satisfaction on employee performance, and work discipline on employee performance. The unit of analysis of the research is PD. Karya Bearing Motor Bekasi, Data collection was carried out by distributing questionnaires, with a total of 25 respondents. This study uses a descriptive method through a quantitative approach with the help of SPSS version 27. The results of the study show that the value of si...
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