Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1093
Rizqi Akbar Romadhoni
This research aimed to determine whistleblowing methods' effectiveness and public complaints in detecting and preventing fraud at BPK DIY Representative. This research used the interview method. The data that has been obtained will be processed using descriptive analysis techniques with a qualitative approach. The findings of this research show that the whistleblowing and public complaints method has a qualified design to provide facilities for whistleblowers to report fraud actions. All information from the whistleblowing method is very important as an early indication in detecting fraud. However, in its implementation of whistleblowing and community complaints, it has not run optimally.
{"title":"Whistleblownig Dan Pengaduan Masyarakat Pendeteksian Serta Pencegahan Fraud BPK DIY","authors":"Rizqi Akbar Romadhoni","doi":"10.51903/kompak.v16i1.1093","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1093","url":null,"abstract":"This research aimed to determine whistleblowing methods' effectiveness and public complaints in detecting and preventing fraud at BPK DIY Representative. This research used the interview method. The data that has been obtained will be processed using descriptive analysis techniques with a qualitative approach. The findings of this research show that the whistleblowing and public complaints method has a qualified design to provide facilities for whistleblowers to report fraud actions. All information from the whistleblowing method is very important as an early indication in detecting fraud. However, in its implementation of whistleblowing and community complaints, it has not run optimally.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131735726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1163
Y. Pratiwi
This study aims to analyze the effect of audit committee, public ownership, size of the board of commissioners, and risk management committe on the risk management disclosures. The population in this study are banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2017- 2021. The sampling technique in this study used purposive sampling and found 205 observations. The data analysis model used by this study is data panel regression analysis using EViews software. The results showed that the audit committee, public ownership, size of the board of commissioners, and risk management committe simultaneously had a significant impact on the risk management disclosures. Meanwhile, partially the audit committee, public ownership, the size of the board of commissioners and risk management committe has no a significant effect on the official website on the timeliness of financial statement reporting. The size of the board of commissioners has an effect on risk management disclosures.
{"title":"PENGARUH UKURAN KOMITE AUDIT, KEPEMILIKAN PUBLIK, UKURAN DEWAN KOMISARIS, DAN RISK MANAGEMENT COMMITTEE TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO","authors":"Y. Pratiwi","doi":"10.51903/kompak.v16i1.1163","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1163","url":null,"abstract":"This study aims to analyze the effect of audit committee, public ownership, size of the board of commissioners, and risk management committe on the risk management disclosures. The population in this study are banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2017- 2021. The sampling technique in this study used purposive sampling and found 205 observations. The data analysis model used by this study is data panel regression analysis using EViews software. The results showed that the audit committee, public ownership, size of the board of commissioners, and risk management committe simultaneously had a significant impact on the risk management disclosures. Meanwhile, partially the audit committee, public ownership, the size of the board of commissioners and risk management committe has no a significant effect on the official website on the timeliness of financial statement reporting. The size of the board of commissioners has an effect on risk management disclosures.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133547050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1043
Yoga Agung Indrawan
This study aims to determine and analyze the effect of profitability, liquidity, and capital structure on financial distress. This study uses a sampling technique that is purposive sampling. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The analytical method used is SPSS. The results of this study prove that profitability has a negative and significant effect on financial distress, liquidity has a negative and significant effect on financial distress, but capital structure has no effect on financial distress
{"title":"Pengaruh Profitabilitas, Likuiditas, dan Struktur Modal Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di BEI 2019-2021","authors":"Yoga Agung Indrawan","doi":"10.51903/kompak.v16i1.1043","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1043","url":null,"abstract":"This study aims to determine and analyze the effect of profitability, liquidity, and capital structure on financial distress. This study uses a sampling technique that is purposive sampling. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The analytical method used is SPSS. The results of this study prove that profitability has a negative and significant effect on financial distress, liquidity has a negative and significant effect on financial distress, but capital structure has no effect on financial distress","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"394 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115915899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1072
Lucia Dea Alvina
AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan pertanggungjawaban bendahara. Teknik pengumpulan sampel dengan metode purposive sampling. Sumber data yang digunakan dalam adalah data primer, yaitu data yang dikumpulkan dari responden dengan menggunakan kuesioner secara langsung. Ada 204 responden yang digunakan sebagai sampel penelitian ini. Pendekatan kuantitatif digunakan dalam penelitian ini dengan teknik analisis regresi linear berganda, dan uji hipotesis yaitu menggunakan uji t dan uji f. Hasil dari penelitian ini menunjukkan bahwa sumber daya manusia, teknologi informasi dan aturan hukum berpengaruh positif terhadap ketepatan waktu penyampaian laporan pertanggungjawaban.Kata kunci: Sumber Daya Manusia, Teknologi Informasi, Aturan Hukum, dan Ketepatan waktu.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LPJ BENDAHARA SATUAN KERJA KEMENTERIAN NEGARA LINGKUP KANTOR PELAYANAN PERBENDAHARAAN NEGARA YOGYAKARTA","authors":"Lucia Dea Alvina","doi":"10.51903/kompak.v16i1.1072","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1072","url":null,"abstract":"AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan pertanggungjawaban bendahara. Teknik pengumpulan sampel dengan metode purposive sampling. Sumber data yang digunakan dalam adalah data primer, yaitu data yang dikumpulkan dari responden dengan menggunakan kuesioner secara langsung. Ada 204 responden yang digunakan sebagai sampel penelitian ini. Pendekatan kuantitatif digunakan dalam penelitian ini dengan teknik analisis regresi linear berganda, dan uji hipotesis yaitu menggunakan uji t dan uji f. Hasil dari penelitian ini menunjukkan bahwa sumber daya manusia, teknologi informasi dan aturan hukum berpengaruh positif terhadap ketepatan waktu penyampaian laporan pertanggungjawaban.Kata kunci: Sumber Daya Manusia, Teknologi Informasi, Aturan Hukum, dan Ketepatan waktu.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124398292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1125
C. Putri, Ananda Aprillia Salsabila
This research is a qualitative descriptive study with data collection using documentation techniques and the data used is in the form of Realization Reports of the Regional Revenue and Expenditure Budget of the North Kalimantan Provincial Government. Furthermore, this data is analyzed using financial ratios, namely the growth ratio and compatibility ratio. The results of the study show that there has been an increase in regional spending by the North Kalimantan Provincial Government and the calculation of the compatibility ratio shows that the Regional Government of North Kalimantan Province for the 2020 and 2021 Fiscal Years in allocating their funds for activities prioritizes operational spending, namely 72.19% and 80.35% the comparison is much greater with capital expenditure which is only 27.80% and 19.06%.
{"title":"Analisis Kinerja Belanja Daerah Pemerintah Provinsi Kalimantan Utara","authors":"C. Putri, Ananda Aprillia Salsabila","doi":"10.51903/kompak.v16i1.1125","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1125","url":null,"abstract":"This research is a qualitative descriptive study with data collection using documentation techniques and the data used is in the form of Realization Reports of the Regional Revenue and Expenditure Budget of the North Kalimantan Provincial Government. Furthermore, this data is analyzed using financial ratios, namely the growth ratio and compatibility ratio. The results of the study show that there has been an increase in regional spending by the North Kalimantan Provincial Government and the calculation of the compatibility ratio shows that the Regional Government of North Kalimantan Province for the 2020 and 2021 Fiscal Years in allocating their funds for activities prioritizes operational spending, namely 72.19% and 80.35% the comparison is much greater with capital expenditure which is only 27.80% and 19.06%.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126658985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1057
Stella Gabriela
The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAPAT PADA BURSA EFEK INDONESIA PERIODE 2018-2020","authors":"Stella Gabriela","doi":"10.51903/kompak.v16i1.1057","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1057","url":null,"abstract":"The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126123823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1041
Marshanda Djuanda
ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis penelitian deskriptif kualitatif dalam mendeskripsikan suatu peristiwa atau kejadian tertentu hingga mendapatkan data menggunakan teknik analisis data ineraktif dengan pendekatan kualitatif. Hasil penelitian menunjukan tentang proses rekonsiliasi laporan keuangan triwulan III 2022 berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia yang merupakan proses penyandingan data yang berperan dalam memastikan kesesuaian dan kebenaran data transaksi terutama dalam penyusunan laporan keuangan yang dapat mengklasifikasi terjadinya perbedaan antara data satuan kerja dengan data Kantor Pelayanan Kebendaharaan Negara dari sumber yang sama untuk membentuk data yang andal dan akuntabel. Proses rekonsiliasi saat ini dilakukan pembaruan secara otomatis dengan penerapan single database pada Aplikasi SAKTI. Berdasarkan hasil wawancara dengan bidang analis pengelolaan keuangan, operator sakti modul bendahara dan pelaporan, verifikator keuangan masih ditemukan kendala seperti pada proses migrasi saldo awal ke sakti banyak belum terselesaikan yang menjadikan belum input setoran oleh beberapa satker sehingga adanya selisih rekon internal, persediaan yang belum teregister, data inventaris yang belum terselesaikan dan juga diakibatkan dari kelalaian SDM di lingkup internal itu sendiri, sehingga seringkali terjadinya selisih pada transaksi saat periode rekonsiliasi berlangsung.ABSTRACT This study aims to evaluate the reconciliation of financial statements for the third quarter of 2022 by updating a single database based on the SAKTI Application, Ministry of Trade of the Republic of Indonesia. The subject of the research is the Ministry of Trade of the Republic of Indonesia and has the research object of reconciliation of financial statements for the third quarter of 2022 after the implementation of the SAKTI Application single database. The method was carried out by interviewing and collecting documents through qualitative descriptive research types in describing an event or certain events to obtain data using interactive data analysis techniques with a qualitative approach. The results of the research show the reconciliation process for the third quarter of 2022 financial reports based on the SAKTI Application of the Ministry of Trade of the Republic of Indonesia, which is a data matching process that plays a role in ensuring the suitability and correctness of transaction data, especially in the preparation of financial reports which can classify discrepancies between work
本研究旨在评估2022年3月3日的财务报表和解。该研究的主题是印度尼西亚共和国贸工部，该研究对象是2008年3月3日的财务报表。方法是通过一种描述事件或事件的描述性研究，通过描述某一事件或事件的方法来获取数据。研究结果显示和解2022年第三季度财务报告的过程基于应用程序的强大的印度尼西亚共和国商务部是penyandingan过程参与确保一致性和真理的数据交易发生,特别是在起草的财务报表可以分类工作单位和数据服务机构的区别寻宝从同一来源的国家形成可靠的数据,负责任。和解进程目前正在自动更新与SAKTI app上的单个数据库的应用。根据采访的分析师财务管理领域,接线员财务模块和财务报告,verifikator发现障碍还像余额迁徙过程初期到牛奶很多尚未解决的使输入的一些内部satker所以存在差距为rekon存款,没有有用的库存,库存数据也比疏忽造成的悬而未决的人力资源在内部本身的范围,因此，在和解时期的交易中，冲突常常发生。根据印度尼西亚共和国贸易部(Ministry of reapplication of the communication of financial stations)的一个单一数据库更新，以《权力应用》为基础。该研究的主题是印度尼西亚共和国贸易部，在单一数据库的实施后，对2022年3月3日金融报表的研究对象。通过qualitative descriptive research在描述或确定事件相关事件事件时留下的证据，用质量分析技术分析数据加以确定。results》研究节目《和解的过程为2022年金融之第三季度报告的应用程序《月报》改编自《印度尼西亚共和国贸易,这是a的数据的过程,以至于剧作suitability和correctness》角色在ensuring买卖数据,尤其是在《金融准备报告哪能classify discrepancies之间工作单位和服务办公室数据。国家财政部来自相同的数据来源。由于在SAKTI Application建立一个单一数据库，程序目前正在自动更新。改编自the results of interviews和金融管理analysts圣operators treasurer和报告modules,金融verifiers还发现美国problems如此强大的初始余额大迁徙的过程,哪有不被解决的很多,输入哪种resulted in the of deposits音符被制作单位好几个单位,resulting in accounts内部分歧都在工作,一直registered inventories那有一个音符,内部范围内没有完成的数据清单，因此在和解期期间10次在交易中出现分歧。
{"title":"Penerapan Aplikasi Laporan Keuangan di Kementerian Indonesia: Rekonsiliasi Single Database Sakti","authors":"Marshanda Djuanda","doi":"10.51903/kompak.v16i1.1041","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1041","url":null,"abstract":"ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis penelitian deskriptif kualitatif dalam mendeskripsikan suatu peristiwa atau kejadian tertentu hingga mendapatkan data menggunakan teknik analisis data ineraktif dengan pendekatan kualitatif. Hasil penelitian menunjukan tentang proses rekonsiliasi laporan keuangan triwulan III 2022 berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia yang merupakan proses penyandingan data yang berperan dalam memastikan kesesuaian dan kebenaran data transaksi terutama dalam penyusunan laporan keuangan yang dapat mengklasifikasi terjadinya perbedaan antara data satuan kerja dengan data Kantor Pelayanan Kebendaharaan Negara dari sumber yang sama untuk membentuk data yang andal dan akuntabel. Proses rekonsiliasi saat ini dilakukan pembaruan secara otomatis dengan penerapan single database pada Aplikasi SAKTI. Berdasarkan hasil wawancara dengan bidang analis pengelolaan keuangan, operator sakti modul bendahara dan pelaporan, verifikator keuangan masih ditemukan kendala seperti pada proses migrasi saldo awal ke sakti banyak belum terselesaikan yang menjadikan belum input setoran oleh beberapa satker sehingga adanya selisih rekon internal, persediaan yang belum teregister, data inventaris yang belum terselesaikan dan juga diakibatkan dari kelalaian SDM di lingkup internal itu sendiri, sehingga seringkali terjadinya selisih pada transaksi saat periode rekonsiliasi berlangsung.ABSTRACT \u0000This study aims to evaluate the reconciliation of financial statements for the third quarter of 2022 by updating a single database based on the SAKTI Application, Ministry of Trade of the Republic of Indonesia. The subject of the research is the Ministry of Trade of the Republic of Indonesia and has the research object of reconciliation of financial statements for the third quarter of 2022 after the implementation of the SAKTI Application single database. The method was carried out by interviewing and collecting documents through qualitative descriptive research types in describing an event or certain events to obtain data using interactive data analysis techniques with a qualitative approach. The results of the research show the reconciliation process for the third quarter of 2022 financial reports based on the SAKTI Application of the Ministry of Trade of the Republic of Indonesia, which is a data matching process that plays a role in ensuring the suitability and correctness of transaction data, especially in the preparation of financial reports which can classify discrepancies between work ","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133733689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1152
Zikratul Ramadhan, Tri Utami Lestari
This study aims to determine the simultaneous or partial effect of XBRL implementation, company size, and managerial ownership on financial reporting quality using the modified jones model in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative methods. The unit of analysis used is a group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021, and are the population in this study. By using the purposive sampling method, 66 companies were selected as research samples. The data analysis method used in this study is descriptive statistics and panel data regression analysis using Eviews 12 software. The results of this study indicate that XBRL implementation, company size, and managerial ownership simultaneously have a significant effect on financial reporting quality. Partially, company size has a significant positive effect on financial reporting quality, while XBRL implementation and managerial ownership have no significant effect on financial reporting quality.
{"title":"Pengaruh Implementasi XBRL, Ukuran Perusahaan, dan Kepemilikan Manajerial Terhadap Kualitas Laporan Keuangan","authors":"Zikratul Ramadhan, Tri Utami Lestari","doi":"10.51903/kompak.v16i1.1152","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1152","url":null,"abstract":"This study aims to determine the simultaneous or partial effect of XBRL implementation, company size, and managerial ownership on financial reporting quality using the modified jones model in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative methods. The unit of analysis used is a group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021, and are the population in this study. By using the purposive sampling method, 66 companies were selected as research samples. The data analysis method used in this study is descriptive statistics and panel data regression analysis using Eviews 12 software. The results of this study indicate that XBRL implementation, company size, and managerial ownership simultaneously have a significant effect on financial reporting quality. Partially, company size has a significant positive effect on financial reporting quality, while XBRL implementation and managerial ownership have no significant effect on financial reporting quality. \u0000 ","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133003011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.1080
Amelia Wulan Sari Sapitri
The Islamic Student Association (HMI) is an umbrella organization with a clear model of being Indonesian and Islamic, providing a platform to train and develop leaders with honesty and quality determination, faith and responsibility. The factors that provide direction within the organization to adopt an Enterprise Architecture (EA) system are aimed at enhancing what the organization needs. Enterprise architecture or what can be called Enterprise Architecture (EA) is a description of the task in question consisting of knowledge, actions, direction from the organization and architectural performance parameters in the description of the design or plan and development of an integrated system. TOGAF (The Open Group Architecture Framework) is a framework that is widely used in creating enterprise or organizational architectures. TOGAF offers methods and tools for creating, running, implementing, and maintaining enterprise architectures in existing systems. The results of this study are in the form of a blueprint that is expected to be useful for organizations as material to assist IT development in HMI.
{"title":"Perancangan Enterprise Architecture HMI Sampit Menggunakan TOGAF","authors":"Amelia Wulan Sari Sapitri","doi":"10.51903/kompak.v16i1.1080","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.1080","url":null,"abstract":"The Islamic Student Association (HMI) is an umbrella organization with a clear model of being Indonesian and Islamic, providing a platform to train and develop leaders with honesty and quality determination, faith and responsibility. The factors that provide direction within the organization to adopt an Enterprise Architecture (EA) system are aimed at enhancing what the organization needs. Enterprise architecture or what can be called Enterprise Architecture (EA) is a description of the task in question consisting of knowledge, actions, direction from the organization and architectural performance parameters in the description of the design or plan and development of an integrated system. TOGAF (The Open Group Architecture Framework) is a framework that is widely used in creating enterprise or organizational architectures. TOGAF offers methods and tools for creating, running, implementing, and maintaining enterprise architectures in existing systems. The results of this study are in the form of a blueprint that is expected to be useful for organizations as material to assist IT development in HMI.","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130590337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.51903/kompak.v16i1.900
Munifah, Ahmad Ashifuddin Aqham, Eko siswanto, Indah Dwi Astutik
Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.
{"title":"IMPLEMENTASI VARIABLE COSTING METHOD PADA SISTEM INFORMASI AKUNTANSI PENENTUAN HPP PADA UMKM KERIPIK TEMPE DESA LEBO","authors":"Munifah, Ahmad Ashifuddin Aqham, Eko siswanto, Indah Dwi Astutik","doi":"10.51903/kompak.v16i1.900","DOIUrl":"https://doi.org/10.51903/kompak.v16i1.900","url":null,"abstract":"Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. \u0000This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. \u0000The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate. \u0000 ","PeriodicalId":196659,"journal":{"name":"Kompak :Jurnal Ilmiah Komputerisasi Akuntansi","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128617298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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