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C Pengaruh Ukuran Perusahaan, Struktur Aset, dan Profitabilitas terhadap Struktur Modal 企业规模、资产结构和资本盈利能力的影响
Pub Date : 2022-11-28 DOI: 10.51903/kompak.v15i2.814
Rahardian Suryo Utomo Suryo, Ika Rosyada Fitriati
Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.
资本结构讨论公司如何提供资本资产,无论是长期债务还是来自投资者的资本。本研究旨在考察和分析2011-2020年在BEI上市的汽车零售和汽车设备公司的公司规模、资产结构以及资本结构的盈利能力。这些数据使用了该公司的财务报表样本。抽样方法采用目的抽样技术,共获得90份样本。分析结果显示,公司规模对资本结构有显著的正向影响,资产结构对资本结构有不显著的负向影响,而以负债权益比(DER)代替盈利能力对资本结构没有影响。
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引用次数: 0
Sistem Informasi Penentuan Harga Pokok Produksi Pada Nirwana Collection Dengan Metode Job Order Costing 一个信息系统,以工作订单方式确定涅槃托收的生产成本
Pub Date : 2022-11-28 DOI: 10.51903/kompak.v15i2.891
Sukemi Kamto Sudibyo, Sabrina Intan Pratiwi
Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.
Nirwana Collection是肯德尔摄政的一个贝壳工匠。Nirwana Collection还没有一个计算生产成本的系统。在手工做的会计记录中,数据没有很好地组织,没有产生预期的信息。Nirwana Collection是根据订单生产货物的,生产成本的计算仍然不正确,因为它没有计算其他产生的成本,只关注原材料。这当然会导致不准确的销售价格,并导致利润低于预期。采用作业订单成本法的Nirwana Collection生产成本会计信息系统可以更有效地处理Nirwana Collection的记录和交易,以及使其更容易快速准确地生成生产成本报告。
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引用次数: 0
Sistem Informasi Administrasi Puskesmas Berbasis Multi User 基于多个用户的公共信息系统
Pub Date : 2022-11-28 DOI: 10.51903/kompak.v15i2.929
Iwan Koerniawan, Rahayu Nugraheni Rachmawati, W. Utomo
The Mranggen III Health Center is one of the government agencies in the technical implementing unit of the Demak District health office. Patient registration services and administrative payments at the Mranggen III Health Center are still conventional, causing long queues. In addition, the process of processing data to become information cannot be accessed directly by the leadership because there are no computerized and multi-user or client-server applications. Based on these problems, a Puskesmas administration information system design was made that could suit the needs. Making an information system using the programming language Microsoft Visual Basic 6.0 and SQL Server 2000 as a multiuser-based database. With the design of the development of an administrative information system for the Mranggen III Health Center, it is hoped that it will be able to handle the problems that exist in the Mranggen III Health Center, namely being able to speed up service to patients and by using a multiuser-based information system. Leaders and several staff can access it simultaneously and quickly.
Mranggen III保健中心是Demak区卫生局技术实施单位的政府机构之一。Mranggen III健康中心的病人登记服务和行政支付仍然是传统的,导致排长队。此外,由于没有计算机化和多用户或客户端-服务器应用程序,因此领导层无法直接访问将数据处理为信息的过程。针对这些问题,设计了一个能够满足需求的Puskesmas行政信息系统。利用编程语言Microsoft Visual Basic 6.0和SQL Server 2000作为多用户数据库,制作了一个信息系统。通过对Mranggen III健康中心管理信息系统的设计开发,希望能够解决Mranggen III健康中心存在的问题,即能够加快对患者的服务,并使用基于多用户的信息系统。领导和几名员工可以同时快速访问它。
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引用次数: 0
Analisis Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2019-2020 分析Covid-19大流行对2018 -2020年上市的运输公司财务表现的影响
Pub Date : 2022-11-28 DOI: 10.51903/kompak.v15i2.833
Restifa Ningtias, Jaeni
The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over
印度尼西亚的第一例Covid-19病毒发生在2020年3月。由于病毒,公司的财务业绩受到了影响。本研究旨在确定在COVID-19大流行之前和期间在印度尼西亚证券交易所上市的运输公司的财务绩效是否存在显著差异。本研究使用的数据是二手数据,以2019年和2020年年度报告的形式从印度尼西亚证券交易所获得。2019年2019冠状病毒病大流行前的财务报表和2020年2019冠状病毒病大流行期间的年度报告。使用的研究变量是净资产收益率(ROE)、速动比率(QR)、负债权益比(DER)和总资产周转率(TATO)。结果表明,企业净资产收益率(ROE)和总资产周转率(TATO)存在显著差异。同时,速动比率(QR)和负债权益比(DER)没有显著差异。关键词:金光佳,净资产收益率,速动比率,负债权益比,总资产周转率
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引用次数: 2
Pengaruh Pandemi COVID-19 Terhadap Kinerja Keuangan Perbankan COVID-19大流行对银行财务运作的影响
Pub Date : 2022-11-28 DOI: 10.51903/kompak.v15i2.834
Ais Robiatul Adawiyah
This research was conducted to analyze are differences in conventional banks quarter II before and during the pandemi COVID-19 based on the total asset turnover ratio, NPM ratio, LDR ratio, and ROE ratio. This research uses descriptive quantitative methods by a comparative approach, because the data used was numbers and analyzed using statistic. This research is of a comparing two or more of the properties and objects that are scruntinized in a particular framework of thought. This research uses the quarterly II 2019-2021 finance report data. The research population was taken from a registered private bank in OJK (Otoritas Jasa Keuangan). Statistical methods used are descriptive and paired t-test. This research shows that (1) total asset turnover have no difference fiinancial performance before and during pandemi COVID-19. (2) NPM have difference financial performance before and during pandemi COVID-19. (3) LDR have no difference financial performance before and during pandemi COVID-19. (4) ROE have difference financial performance before and during pandemi COVID-19
本研究基于总资产周转率、NPM比率、LDR比率和ROE比率,分析传统银行在疫情前和疫情中第二季度的差异。本研究采用描述性定量方法,采用比较方法,因为使用的数据是数字,并使用统计分析。这种研究是比较两个或两个以上的属性和对象,在一个特定的思维框架中仔细观察。本研究使用第二季度2019-2021年财务报告数据。研究人群来自OJK的一家注册私人银行(Otoritas Jasa Keuangan)。使用的统计方法是描述性和配对t检验。本研究表明:(1)总资产周转率在疫情前和疫情期间对财务绩效没有差异。(2) NPM在疫情前和疫情期间的财务绩效存在差异。(3) LDR在疫情前和疫情期间的财务绩效无差异。(4)净资产收益率在疫情前和疫情期间存在财务绩效差异
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引用次数: 2
Analisis Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Mobile Banking 通过流动银行分析影响人们兴趣的因素
Pub Date : 2022-11-25 DOI: 10.51903/kompak.v15i2.656
Alfinaeka, Batara daniel bagana
Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .
研究分析了影响使用手机银行兴趣的因素。使用Fred Davis在1989年开发的技术接受模型(TAM)理论对Wow ap在爪哇中部的使用进行了研究,该理论后来由Davis和Venkatesh在1996年更新。这是研究人员经常使用的一个理论,关于公众对新技术的信心和对技术的接受程度。抽样方法采用方便抽样法。研究人员使用的数据收集技术是针对位于Java中部的Wow Aps移动银行应用程序的用户进行问卷调查。使用多元回归分析方法描述变量之间的关系和/或影响。本研究的分析结果表明,感知有用性、感知易用性、功能可用性对行为使用意图有显著影响。
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引用次数: 0
Dampak Pandemi Covid-19 Terhadap Sektor Perbankan di Indonesia Covid-19大流行对印尼银行业的影响
Pub Date : 2022-11-25 DOI: 10.51903/kompak.v15i2.676
Rosidi Muhammad Rosidi, Cathelya Vionna Githa
The outbreak of the COVID-19 virus in Indonesia, then it can cause a big impact on various sectors including the financial and service industries, one of them is the banking industry. The lockdown and social distancing and new normal policies carried out by the government turned out to be contrary to certain sectors that were unable to carry out these government policies efficiently, one of them is the banking sector. The purpose of this journal is to find out how big the impact of COVID-19 on the banking economic activities in Indonesia, as well as what solutions are given to overcome the impacts that arise from these problems.
新冠肺炎疫情在印尼爆发,可能会对包括金融和服务业在内的各个行业造成重大影响,其中之一就是银行业。事实证明,政府实施的封锁、保持社会距离和新常态政策与某些部门背道而驰,这些部门无法有效地执行这些政策,其中之一就是银行部门。本期杂志的目的是找出COVID-19对印度尼西亚银行业经济活动的影响有多大,以及为克服这些问题产生的影响提供了哪些解决方案。
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引用次数: 1
Analisa Pengaruh Pandemic Covid 19 Terkait Kinerja Saham Indeks Lq45 Di Indonesia Periode Februari – April 2020
Pub Date : 2022-11-25 DOI: 10.51903/kompak.v15i2.698
Agus Munandar, Nabila Alifa Putri, Setia Utami Amien
This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be concluded that the performance of LQ45 shares in Indonesian companies before and after the Covid 19 epidemic was statistically significant. Based on the results of this study, which show that the t-count value is 4.347, with a sig value of 0.000, it is concluded that Ha is accepted and Ho is rejected. During the Covid 19 epidemic, performance of LQ45 share on Indonesia Stock Exchange fell, resulting in the financial losses of several companies. 
本研究旨在研究Covid - 19大流行对印度尼西亚LQ45股票表现的影响。本研究考虑了印尼证券交易所(IDX) LQ45的月度股价。本研究采用定量方法,比较了印度尼西亚COVID - 19大流行前和大流行后的流行数据和基于这两组数据的假设。采用因果关系比较研究来评估本研究的效度。根据本研究的结果,可以得出结论,在新冠疫情前后,印尼公司LQ45股票的表现具有统计学意义。根据本研究的结果,t-count值为4.347,sig值为0.000,得出Ha被接受,Ho被拒绝的结论。新冠肺炎疫情期间,印尼证券交易所LQ45股票业绩下跌,导致多家公司出现财务损失。
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引用次数: 0
PENGARUH MANAJEMEN PAJAK, PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN 税收管理、盈利能力、流动性、杠杆和企业规模对企业价值的影响
Pub Date : 2022-11-25 DOI: 10.51903/kompak.v15i2.772
Nadya Mei Aulia, G. Anggana Lisiantara
This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.
本研究旨在研究2016-2020年期间在印度尼西亚证券交易所上市的房地产公司的税收管理、盈利能力、流动性、杠杆和公司规模对公司价值的影响。本研究的抽样技术采用目的性抽样技术。本文使用的数据为二手数据,以公司财务报表的形式从印尼证券交易所官方网站www.idx.co.id获取。本研究使用的样本数量为74家公司。研究结果表明,税务管理、流动性、杠杆对企业价值没有影响。而盈利能力和企业规模对企业价值有显著的正向影响。
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引用次数: 0
KOMPARASI EFEK PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT TERHADAP INDEKS HARGA SAHAM GABUNGAN TAHUN 2021 对2021年联合股票价格指数限制公共活动影响的比较
Pub Date : 2022-11-25 DOI: 10.51903/kompak.v15i2.703
E. Wiguna, Aulia Safira, Agus Munandar
This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power, which has just shown recovery and has an impact on several sectors of the stock market in Indonesia. It is necessary to analyze to determine the effect of implementing community activities on the joint-stock price index in 2021. This study uses an exploratory descriptive type of research. Observations were made by analyzing the composite stock price index (IHSG). Based on the results of the discussion that has been analyzed, it can be concluded that during the implementation of restrictions on community activities (PPKM) the IHSG value tends to experience a difference every month but shows a positive trend which closed at the level of 6,600.68, which was an increase of 10.4 percent compared to the 2020 closing position. which is at 5,979.07.
本文分析了印度尼西亚综合股票价格指数(IHSG)在2021年实施社区活动限制(PPKM)期间的走势。PPKM是政府为应对新冠疫情而出台的规定。在实施PPKM之前,印尼政府已经在多个地区实施了大规模的社会限制措施。政府实施的政策被认为对人们购买力的下降产生了影响,购买力刚刚出现复苏,并对印度尼西亚股市的几个部门产生了影响。有必要分析确定实施社区活动对2021年股票价格指数的影响。本研究采用探索性描述性研究。通过分析综合股价指数(IHSG)进行观察。通过对讨论结果的分析,可以得出结论,在实施社区活动限制(PPKM)期间,IHSG值呈现出每月变化的趋势,但呈现出积极的趋势,最终以6600.68收盘,比2020年收盘时增长了10.4%。是5,979.07。
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引用次数: 0
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Kompak :Jurnal Ilmiah Komputerisasi Akuntansi
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