Kompak :Jurnal Ilmiah Komputerisasi Akuntansi
Jurnal Ilmiah Komputerisasi Akuntansi (p-ISSN: 1979-116X | e-ISSN: 2621-6248) is an open-access and peer-reviewed journal published by Universitas Sains dan Teknologi Komputer (STEKOM). The journal is issued twice a year, in July and December. Its mission is to disseminate, develop, and facilitate research in the fields of Accounting, Economics, and Management, serving as a scholarly platform for lecturers, teachers, researchers, and practitioners across Indonesia. Kompak aims to foster the exchange of knowledge and the dissemination of recent research findings, encouraging academic dialogue and collaboration in the fields of Economics and Management. By publishing high-quality articles, the journal seeks to contribute to both theoretical development and practical advancement in these disciplines.
Universitas Sains dan Teknologi Komputer
Factors Influencing Cost Overruns in Government Construction Projects in Southwest Papua
Cost overruns remain one of the most persistent issues affecting the successful delivery of government construction projects, particularly in geographically challenging regions such as Southwest Papua, Indonesia. Limited accessibility, complex logistics, fluctuating material prices, and project uncertainties frequently increase construction costs beyond the planned budget. This study investigates how social factors, geographical conditions, and project risk contribute to cost overruns in government construction projects. Data were collected through a questionnaire survey involving 233 respondents representing contractors, consultants, and government agencies engaged in public infrastructure projects. The proposed conceptual model was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings demonstrate that all three independent variables significantly influence project cost overruns, with geographical factors showing the strongest positive effect among the examined determinants. The structural model also exhibits satisfactory predictive capability, indicating that the proposed framework adequately explains cost overrun behaviour in the study area. These findings provide practical insights for government agencies and construction practitioners in improving project planning, strengthening risk management, and developing more realistic cost estimation strategies for infrastructure projects located in remote regions.
Copyright (c) 2026 Johanis Anggawan, Agustinus Purna Irawan, Mega Waty https://creativecommons.org/licenses/by-sa/4.0
Analisis Faktor Risiko Investasi Proyek Jalan Tol KPBU Berbasis Sistem Informasi: Literature Review
Investasi proyek jalan tol melalui skema Kerja Sama Pemerintah dan Badan Usaha (KPBU) menghadapi tingkat ketidakpastian yang tinggi akibat kompleksitas karakteristik proyek, besarnya nilai investasi, panjangnya periode konsesi, serta keterlibatan berbagai pemangku kepentingan. Risiko investasi tidak hanya berasal dari aspek konstruksi, tetapi juga dipengaruhi oleh faktor finansial, permintaan lalu lintas (traffic risk), regulasi, dan dinamika kebijakan yang dapat memengaruhi kelayakan investasi. Pendekatan analisis risiko yang masih bersifat konvensional belum mampu menyediakan informasi yang terintegrasi, objektif, dan adaptif sebagai dasar pengambilan keputusan investasi. Penelitian ini bertujuan mengembangkan model konseptual analisis risiko investasi proyek jalan tol KPBU berbasis sistem informasi sebagai landasan pengembangan Decision Support System (DSS). Metode penelitian menggunakan Systematic Literature Review (SLR) dengan pedoman PRISMA 2020 untuk mengidentifikasi dan mensintesis variabel serta indikator risiko investasi dari publikasi bereputasi yang terindeks Scopus dan Web of Science pada periode 2015–2025. Hasil sintesis literatur mengidentifikasi empat kelompok risiko utama, yaitu risiko konstruksi, risiko finansial, risiko permintaan (traffic risk), dan risiko regulasi. Keempat variabel tersebut dirumuskan sebagai variabel independen yang memengaruhi keputusan investasi, dengan sistem informasi analisis risiko diposisikan sebagai variabel mediasi yang mengintegrasikan proses identifikasi, penilaian, dan visualisasi risiko.
Copyright (c) 2026 Endah Murtiana Sari, wahyu dwi prasetyo, lina lina https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Struktur Modal, Likuiditas, dan Reputasi Audit terhadap Profitabilitas Perusahaan Consumer Non-Cyclicals
Penelitian ini bertujuan menganalisis pengaruh struktur modal, likuiditas, dan reputasi audit terhadap profitabilitas perusahaan pada sektor Consumer Non-Cyclicals yang tercatat di Bursa Efek Indonesia selama periode 2021–2024, dengan ukuran perusahaan digunakan sebagai variabel kontrol.Penelitian ini menerapkan pendekatan kuantitatif menggunakan data panel yang mencakup 284 observasi dari 71 perusahaan selama empat tahun pengamatan. Sampel dipilih melalui teknik purposive sampling, sedangkan analisis dilakukan menggunakan Random Effects Model (REM). Untuk memperoleh estimasi parameter yang lebih andal, digunakan robust standard errors. Profitabilitas diproksikan dengan Return on Assets (ROA), struktur modal diukur menggunakan Debt to Equity Ratio (DER), likuiditas menggunakan Current Ratio (CR), reputasi audit direpresentasikan oleh afiliasi auditor Big 4, dan ukuran perusahaan dihitung berdasarkan logaritma natural total aset. Hasil penelitian menunjukkan bahwa DER menunjukkan hubungan negatif dan signifikan terhadap ROA, yang mengindikasikan bahwa peningkatan penggunaan utang cenderung menurunkan tingkat profitabilitas perusahaan. Sebaliknya, CR dan reputasi auditor Big 4 terbukti memberikan menunjukkan hubungan positif dan signifikan terhadap ROA. Selain itu, firm size juga memiliki hubungah positif yang signifikan terhadap profitabilitas. Temuan ini mengindikasikan bahwa pengelolaan struktur pendanaan yang optimal, pemeliharaan likuiditas yang memadai, serta pemilihan auditor bereputasi tinggi merupakan faktor penting dalam meningkatkan kinerja keuangan perusahaan.
Copyright (c) 2026 Hafidzah Aliyah https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Efektivitas Penggunaan Power BI terhadap Efisiensi Waktu Audit
This study aims to examine the effectiveness of using the Power BI dashboard in monitoring audit progress, as well as its impact on the efficiency of audit completion times. Given their busy schedules and the length of audit procedures, auditors require a tool capable of monitoring each stage of the audit quickly, in a structured manner, and in real time. To address this need, this study employs a qualitative descriptive approach combining a literature review, document analysis, and in-depth interviews with five informants from the internal audit division, with the validity of the findings reinforced through source triangulation. The entire analysis process is framed within the Technology Acceptance Model (TAM) to understand how Business Intelligence technology is accepted and utilised in day-to-day audit monitoring practices. The research findings indicate that the Power BI dashboard is considered easy to learn and operate, thereby fostering a perception of high ease of use and utility. These positive perceptions foster an accepting attitude, generate an intention to continue using the tool, and are reflected in regular, actual usage. The use of the dashboard has been shown to reduce the time taken to ascertain the progress of an audit from around thirty minutes to less than one minute, whilst also reducing the risk of data loss as all information is centralised on a single platform. This study concludes that such efficiency is not solely a function of technology, but rather the result of the interaction between technology, data quality and user discipline.
Copyright (c) 2026 Denny Rachmad P.P, Agus Munandar https://creativecommons.org/licenses/by-sa/4.0
Analisis Efisiensi dan Efektivitas Penggunaan Aplikasi Coretax dalam Pelaporan Pajak Klien di PT Tajira Solusi Utama
This study aims to analyze the efficiency and effectiveness of the Coretax application in the client tax reporting process and to identify the benefits and constraints experienced by the tax division. The research was conducted at PT Tajira Solusi Utama using a descriptive qualitative approach. Data were collected through observation, documentation, and in-depth interviews with four tax division employees selected using purposive sampling. The results indicate that Coretax improves work efficiency by integrating billing, payment, and tax reporting into a single system, reducing reporting time and simplifying administrative processes. The system also enhances reporting effectiveness through automated billing generation and tax deposit features that improve accuracy and minimize human error. However, its implementation is still constrained by server downtime, limited technical training, and dependence on the timeliness of client data. Overall, Coretax has contributed positively to improving the efficiency and effectiveness of tax reporting, although improvements in system reliability and user support are still needed.
Copyright (c) 2026 Dian Anita, Sephia Sephia https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Badan Usaha Milik Daerah Sektor Perbankan di Indonesia 2021-2025
Sustainability reporting has become an important instrument for enhancing corporate transparency and accountability, particularly in the banking sector. However, empirical evidence regarding its relationship with financial performance remains inconclusive, especially among regional government-owned banks. This study aims to examine the relationship between the Sustainability Report Disclosure Index (SRDI) and the financial performance of Regional Development Banks (Bank Pembangunan Daerah) in Indonesia during the 2021–2025 period. The study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample comprised 17 Regional Development Banks selected through purposive sampling, resulting in 85 firm-year observations. Sustainability reporting was measured using the SRDI based on the Global Reporting Initiative (GRI) Standards 2021, while financial performance was measured using Return on Assets (ROA), Return on Equity (ROE), Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), and Capital Adequacy Ratio (CAR). The data were analyzed using panel data regression with Leverage and Firm Size included as control variables. The results indicate that SRDI is positively and significantly associated with ROA and ROE, while it is negatively and significantly associated with NPL. However, no significant relationship is found between SRDI and BOPO or CAR. These findings suggest that sustainability reporting is associated with selected dimensions of financial performance but does not demonstrate a consistent relationship across all financial performance indicators. This study contributes to the limited empirical evidence on sustainability reporting in regional government-owned banks and provides insights for bank management and regulators in evaluating sustainability disclosure practices.
Copyright (c) 2026 Rahmah Eka Putri, Fefri Indra Arza https://creativecommons.org/licenses/by-sa/4.0
Paradoks Pertumbuhan Ekonomi di Kawasan Urban Residential: Analisis Kesenjangan PDRB Per Kapita Kota Bekasi
The macroeconomic dynamics of capital city buffer zones often present an anomaly between aggregate growth and the equitable distribution of individual welfare. This study examines the post-pandemic economic performance of Bekasi City, where the Economic Growth Rate in 2025 reached 5.39%, surpassing the averages of West Java Province (5.32%) and the national level (5.11%). However, this impressive expansion is overshadowed by stagnation in per capita Gross Regional Domestic Product (GRDP), which has plateaued at around IDR 52.51 million, significantly lagging the provincial average of IDR 59.87 million. Employing a descriptive quantitative approach based on panel and time-series data (2019-2025), this study unravels the structural roots of this disparity. The analysis indicates that the per capita gap is associated with Bekasi's characteristics as an urban residential area, as reflected in population growth outpacing the increase in per capita GRDP during the observation period. The surge in commuter migration, which boosted the population to 2.64 million, acts as a cannibalizing factor against the mathematical income ratio. Furthermore, the dominance of capital-intensive sectors such as the Manufacturing Industry (32.48%) induces capital flight towards the core agglomeration pole in Jakarta. Despite the depressed per capita value, the sociological condition dominated by minimum-wage working classes surprisingly yields a positive impact on income equality, evidenced by Bekasi City's Gini Index (0.407), which is more inclusive than the provincial average (0.416). These findings provide policy implications on the necessity of reorienting economic success metrics from merely pursuing GRDP towards stabilizing inequality and strengthening the local MSME sector.
Copyright (c) 2026 Asep Pipin Hanapi https://creativecommons.org/licenses/by-sa/4.0
Evaluasi Kualitas Laporan Keuangan dan Praktik Good Corporate Governance Pada Perusahaan Teknologi yang Melayani Publik Secara Massal
The digital economy is driving the growth of PT GoTo Gojek Tokopedia Tbk., but the company recorded significant losses post-IPO (2021-2022) due to its "cash burn" strategy and stock-based compensation (SBC) expenses. This condition raises issues of financial reporting transparency and the effectiveness of Good Corporate Governance (GCG) in mitigating agency conflicts. This study aims to evaluate the quality of SBC and marketing expense reporting, and analyze the effectiveness of GCG in protecting public shareholders. The research approach is qualitative with a case study method on secondary data (financial and annual reports post-IPO). Data analysis uses a descriptive-qualitative approach based on PSAK standards (201, 53, 60, 71) and GCG principles. The results show that GoTo has implemented transparency and good reporting quality in accordance with PSAK standards. SBC and marketing expenses are disclosed in detail, reflecting an accurate economic representation. Although still experiencing a net loss, there is a trend of improving performance in the form of a significant reduction in operating losses in 2025 through operational efficiency.
Copyright (c) 2026 Fajar Hafidh Arasy, Ignatius Roni Setyawan https://creativecommons.org/licenses/by-sa/4.0
Analisis Penggunaan Aplikasi Coretax Dalam Pembuatan Faktur Pajak Pada PT Pindad
This study aims to examine the use of the Coretax application in generating Tax Invoices at PT Pindad, the timing of Tax Invoice issuance to business partners, the obstacles encountered during the issuance process, and their impact on the companys tax administration. This study employed a qualitative method with a case study approach, and data were collected through interviews, observations, and documentation. The results show that PT Pindad began implementing the Coretax application in January 2025 as part of the Directorate General of Taxes digital tax administration system. The use of Coretax is considered more effective than the previous e-Faktur system because all tax administration processes have been integrated into a single platform. The Tax Invoice issuance process is carried out based on invoices from the Corporate Finance Department through stages of data input, verification, digital signature validation, and invoice printing. However, several technical obstacles were still identified, including system errors, the use of the Unit Financial Transaction Identification Number, and additional data requests from customers. These obstacles resulted in delays in data input and Tax Invoice issuance and affected the billing process to business partners. To address these issues, PT Pindad improved interdepartmental coordination and ensured data completeness to support smoother tax administration in accordance with applicable regulations.
Copyright (c) 2026 Dian Anita, Siti Linda Mulyana https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Literasi Keuangan Digital dan Literasi Pajak terhadap Minat Investasi Mahasiswa STIE STEKOM
Investment interest among younger generations, particularly university students, plays an increasingly vital role in sustaining the growth of the digital economy. As digital financial services continue to expand, students are expected to possess sufficient understanding of financial instruments to make informed investment decisions. This study examines the influence of digital financial literacy and tax literacy on investment interest among students at Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern (STIE STEKOM). A quantitative research design was applied, with primary data collected through questionnaires distributed to 100 respondents selected from the student population using a purposive sampling technique. The collected data were tested for validity and reliability before hypothesis testing was conducted through multiple linear regression analysis. The results show that digital financial literacy has a positive and significant effect on investment interest, while tax literacy shows no significant effect on students' investment interest at STIE STEKOM. The simultaneous test (F-test) confirms that both independent variables jointly influence students' investment interest, with the model explaining slightly more than half of its variation. These findings imply that students' engagement with digital financial platforms outweighs their tax-related knowledge in shaping investment behavior, pointing to digital financial literacy as the more pressing focus for future investment education initiatives.
Copyright (c) 2026 Nurul Andini Cahaya Putri, Munifah Munifah https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengakuan, Pengukuran, dan Pengungkapan Pendapatan Pada Platform Digital Ride-Hailing Berdasarkan PSAK 72
This study aims to analyse the appropriateness of the recognition, measurement, and disclosure of revenue by PT GoTo Gojek Tokopedia Tbk in accordance with PSAK 72, and to determine the company’s role as a principal or agent in ride-hailing transactions. The study employs a qualitative approach using the case study method. Data were obtained from the consolidated financial statements and annual reports of PT GoTo Gojek Tokopedia Tbk, which were analysed by comparing the company’s accounting policies with the provisions of PSAK 72. The results indicate that revenue is recognised when the performance obligation is satisfied, whilst revenue measurement employs the net revenue approach, namely the amount of commission or service fees to which the company is entitled. Revenue disclosure also complies with PSAK 72 through the presentation of information regarding gross revenue, net revenue, Gross Transaction Value (GTV), and revenue segmentation. Furthermore, PT GoTo Gojek Tokopedia Tbk is more appropriately classified as an agent as it does not control the transport services before their transfer to customers. Consequently, the application of PSAK 72 has reflected the economic substance of the transactions and enhanced the transparency and relevance of the information in the financial statements.
Copyright (c) 2026 Alif Luqmanul Hakim, Yuniarwati Yuniarwati https://creativecommons.org/licenses/by-sa/4.0
The Effect of System Quality and Information Quality on the Effectiveness of Tax Reporting through Coretax
Digital transformation in tax administration through the implementation of Coretax requires high system quality and information quality to improve the effectiveness of tax reporting. This study aims to analyze the effects of system quality and information quality on the effectiveness of tax reporting through Coretax. A quantitative explanatory approach was employed using survey data from 70 individual taxpayers in Semarang Regency. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that both system quality and information quality have positive and significant effects on tax reporting effectiveness. System quality has a stronger influence than information quality, indicating that ease of use, reliability, response speed, and system integration are essential for effective tax reporting. The model explains 53.9% of the variance in tax reporting effectiveness, indicating moderate explanatory power. These findings support the DeLone and McLean Information Systems Success Model and suggest that improving both system quality and information quality can enhance the effectiveness of digital tax reporting through Coretax. Future studies are recommended to involve larger samples and broader research areas to improve the generalizability of the findings.
Copyright (c) 2026 Olivia Sindi Sapan, Tantik Sumarlin, Eka Satria Wibawa https://creativecommons.org/licenses/by-sa/4.0
Analisis Penurunan Nilai (Impairment) Aset Tak Berwujud dan Goodwill pada PT Bukalapak.com Tbk
This study aims to analyse the application of impairment of intangible assets and goodwill at PT Bukalapak.com Tbk and to evaluate its compliance with the provisions of PSAK 236, which adopts IAS 36 on Impairment of Assets. The study employs a qualitative approach using the case study method. Data were obtained through an analysis of the audited financial statements and annual reports of PT Bukalapak.com Tbk for the years 2021–2023, and were supported by relevant accounting standards and literature. The analysis was conducted using a descriptive-evaluative approach, comparing the practices regarding the recognition, measurement, presentation and disclosure of impairment against the provisions of PSAK 236. The research findings indicate that PT Bukalapak.com Tbk has, in general, applied impairment testing for intangible assets and goodwill in accordance with the standard, including the use of the discounted cash flow (DCF) method to determine the recoverable amount, the recognition of impairment losses, and the disclosure of key assumptions such as the discount rate and terminal growth rate. However, several weaknesses were still identified in the disclosure aspects, particularly the absence of sensitivity analysis, details of goodwill allocation based on cash-generating units, and a more comprehensive explanation of the causes of impairment. These findings indicate that the application of impairment testing has met the basic compliance requirements of PSAK 236; however, the quality of disclosure remains largely compliance-based and therefore needs to be improved to support transparency and decision-making by users of financial statements.
Copyright (c) 2026 Mochammad Isa Ashari, Yuniarwati Yuniarwati https://creativecommons.org/licenses/by-sa/4.0
Internal Control, Organizational Commitment, and Morality on Fraud Prevention: The Role of Leadership Style
This study examines the influence of internal control systems, organizational commitment, individual morality, and leadership style on fraud prevention in regional financial management, specifically within the Padang City Government. Utilizing a quantitative approach with Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis, this research tested seven hypotheses involving both direct and moderating effects. Data were collected from 100 civil servants directly involved in regional financial management across various Satuan Kerja Perangkat Daerah (SKPD) in Padang City. The results demonstrate that internal control systems (β = 0.332, t = 5.864, p = 0.000), organizational commitment (β = 0.232, t = 3.629, p = 0.000), individual morality (β = 0.234, t = 4.149, p = 0.000), and leadership style (β = 0.286, t = 5.195, p = 0.000) all have significant direct positive effects on fraud prevention. However, leadership style does not function as a moderating variable for the effects of the three independent variables on fraud prevention. The model demonstrates strong explanatory power with R² = 0.739 (adjusted R² = 0.727), indicating that 73.9% of the variation in fraud prevention is explained by these variables. These findings suggest that effective fraud prevention strategies in regional financial management require simultaneous strengthening of formal control mechanisms, development of civil servants' moral character, enhancement of organizational commitment, and cultivation of integrity-driven transformational leadership. The study contributes to understanding fraud prevention within the Indonesian public sector context and provides practical recommendations for governance improvements in regional financial management.
Copyright (c) 2026 Ghaitsya Zahira, Fefri Indra Arza https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang Dan Modal Kerja Bersih Terhadap Profitabilitas
This study aims to examine the effect of company size, asset growth, asset structure, debt level, and net working capital on the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employed a quantitative approach using secondary data obtained from the companies’ annual financial reports. The sampling technique used was purposive sampling, resulting in 23 companies with 69 observations. Prior to hypothesis testing, the data were evaluated for outliers, and observations identified as outliers were removed, resulting in 45 observations that met the classical assumption requirements. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (Adjusted R²). The results indicate that company size and asset structure have a positive and significant effect on profitability. In contrast, debt level has a negative and significant effect on profitability, indicating that excessive leverage tends to reduce corporate profitability. Meanwhile, asset growth and net working capital do not have a significant effect on profitability. Simultaneously, all independent variables significantly influence profitability, with an Adjusted R² value of 0.429, indicating that 42.9% of the variation in profitability can be explained by the variables included in this study, while the remaining 57.1% is influenced by other factors outside the research model. These findings provide practical implications for managers in optimizing asset management and controlling debt to improve corporate profitability, as well as for investors in evaluating the financial performance of manufacturing companies.
Copyright (c) 2026 Mega Lestari, Eny Purwaningsih https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Literasi Keuangan, Gaya Hidup Terhadap Pengendalian Keuangan Generasi Milenial dengan Mediasi Self Control
This study examines to analyze the influence of financial literacy and lifestyle on the financial control of the millennial generation, with self-control as a mediating variable. This study is based on the phenomenon of low financial literacy and consumptive lifestyle patterns among millennials, which impact weak personal financial control. Data were obtained from 80 respondents in West Jakarta, specifically Kedoya, through an online questionnaire. The method used was quantitative with purposive sampling and data analysis using Partial Least Squares (PLS), a Structural Equation Modeling (SEM) model. The results show that financial literacy does not directly affect financial control, but has a significant effect on self control, which ultimately affects financial control indirectly. Lifestyle has both direct and indirect effects on financial control through self-control. Self control is the dominant variable mediating the relationship between financial literacy, lifestyle, and financial control. These findings emphasize the importance of self control in strengthening the relationship between financial literacy, lifestyle, and financial control behavior of the millennial generation. This research is expected to contribute to the development of more effective financial education strategies.
Copyright (c) 2026 Kristin Yolanda, Menik Indrati https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Moral Pajak, Pengetahuan Pajak, dan Persepsi Sanksi Pajak Terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor Pada Gen Z di Kota Tangerang Selatan
Penelitian ini bertujuan untuk menganalisis pengaruh Moral Pajak, Pengetahuan Pajak, dan Persepsi Sanksi Pajak terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor pada Generasi Z di Kota Tangerang Selatan. Penelitian ini dilatarbelakangi oleh masih rendahnya tingkat kepatuhan pembayaran Pajak Kendaraan Bermotor di kalangan generasi muda, khususnya Generasi Z, meskipun pemerintah telah melakukan berbagai upaya untuk meningkatkan penerimaan pajak daerah. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan survei melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan analisis regresi linier berganda dengan bantuan aplikasi SPSS 29. Hasil penelitian menunjukkan bahwa Moral Pajak, Pengetahuan Pajak, dan Persepsi Sanksi Pajak secara parsial maupun simultan berpengaruh positif dan signifikan terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor pada Generasi Z di Kota Tangerang Selatan. Moral Pajak merupakan variabel yang memiliki pengaruh paling dominan terhadap kepatuhan wajib pajak. Temuan penelitian menunjukkan bahwa kepatuhan pajak tidak hanya dipengaruhi oleh faktor eksternal berupa sanksi perpajakan, tetapi juga oleh faktor internal berupa kesadaran moral dan pemahaman perpajakan. Penelitian ini memberikan kontribusi empiris dalam menjelaskan perilaku kepatuhan pajak Generasi Z pada konteks Pajak Kendaraan Bermotor serta merekomendasikan peningkatan edukasi perpajakan, penguatan moral pajak, dan penegakan aturan perpajakan secara konsisten guna meningkatkan kepatuhan wajib pajak.
Copyright (c) 2026 Adam Fadhil Fathoni, Linawati https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pemutihan Berkala dan Literasi Wajib Pajak terhadap Kepatuhan PKB Orang Pribadi di Kota Semarang
Motor Vehicle Tax (MVT) is one of the main sources of Regional Original Revenue and plays an important role in supporting regional development and providing public services. However, the high level of Motor Vehicle Tax arrears in Semarang City indicates that individual taxpayers' compliance remains suboptimal. This study aims to analyze the effect of Periodic Tax Amnesty and Taxpayer Literacy on Motor Vehicle Tax compliance among individual taxpayers in Semarang City. The study employed a quantitative approach using a causal associative method. Data were collected through questionnaires distributed to 100 individual taxpayers selected via purposive sampling. The data were analyzed using multiple linear regression in SPSS version 25. The results indicate that Periodic Tax Amnesty and Taxpayer Literacy have a significant effect on Motor Vehicle Tax compliance, both partially and simultaneously. The coefficient of determination (R²) of 0.642 indicates that both variables explain 64.2% of the variation in Motor Vehicle Tax compliance, with the remaining 35.8% attributable to other factors outside the research model. The novelty of this study lies in examining the simultaneous effect of Periodic Tax Amnesty and Taxpayer Literacy on Motor Vehicle Tax compliance among individual taxpayers in Semarang City. The findings recommend strengthening taxpayer education programs and implementing periodic tax amnesty policies more targeted to improve taxpayer compliance sustainably.
Copyright (c) 2026 Shofi Nila Munana, Sri Wahyuning, Iwan Koerniawan, Bambang Widjanarko Susilo, Eni Endaryati https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Struktur Modal Dan Profitabilitas Terhadap Harga Saham : Ukuran Perusahaan Sebagai Moderasi
The purpose of this study is to investigate and evaluate the effect of profitability and capital structure on stock prices, as well as the moderating effect of firm size. The study population consisted of 91 energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. After using a purposive sampling technique, a final sample of 58 companies with 174 observations was obtained. A Fixed Effects Model (FEM), estimated using the Estimated Generalized Least Squares (EGLS) approach, was used in panel data regression analysis. The results of the hypothesis testing indicate that capital structure significantly and negatively influences stock prices. Conversely, profitability has no significant impact on stock prices. In terms of moderation, the relationship between capital structure and stock prices is significantly strengthened by firm size; however, the relationship between profitability and stock prices is not significantly moderated. Specifically, this study reduces information asymmetry in the capital market, advancing the theoretical development of signaling theory and the financial management literature.
Copyright (c) 2026 Luluk Fiya Afiati, Utami Puji Lestari https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Social Media Marketing dan E-WOM pada Purchase Intention Dimediasi oleh Brand Trust
This study examines how social media marketing, electronic word of mouth, and brand trust influence purchase intention among prospective Garnier consumers. Data were collected through a questionnaire distributed to 105 prospective Garnier consumers in Semarang. Respondents were selected using purposive sampling, and the data were analyzed using the SEM-PLS method. The findings indicate that electronic word of mouth has a positive and significant effect on purchase intention. However, social media marketing and brand trust do not have a significant effect on purchase intention. Furthermore, although social media marketing and electronic word of mouth have a positive and significant effect on brand trust, the proposed mediation hypotheses are not empirically supported, indicating that brand trust does not function as an effective mediator in explaining the relationship between social media marketing, electronic word of mouth, and purchase intention. These findings suggest that consumer recommendations and reviews play a greater role in shaping purchase intention than social media marketing activities and brand trust. This study contributes to the development of digital marketing literature and provides practical implications for companies to optimize their electronic word of mouth strategies in an effort to increase consumer purchase intention.
Copyright (c) 2026 Aisya Muthia Majid, Widya Prananta https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Gaya Kepemimpinan Partisipatif dan Budaya Organisasi Terhadap Kepuasan Kerja dengan Work-Life Balance sebagai Variabel Mediasi
This study aims to examine the influence of participative leadership style and organizational culture on job satisfaction through work-life balance as a mediator in the Semarang City Fire Department. This study uses a quantitative approach with 183 respondents from the Semarang City Fire Department. Data collection techniques were carried out through the distribution of instruments and observations to obtain a direct picture of the conditions and activities of employees. The data analysis technique used Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS version 4 application. The results of the study indicate that participative leadership style has a significant and positive effect on work-life balance and job satisfaction. Organizational culture has a positive and significant effect on work-life balance and job satisfaction. In addition, work-life balance has been shown to have a positive and significant effect on job satisfaction, which indicates that work-life balance significantly mediates the relationship between participative leadership style and job satisfaction, as well as between organizational culture and job satisfaction. These findings indicate that leadership and organizational culture play an important role in work-life balance and job satisfaction.
Copyright (c) 2026 Galuh Suci Retna Mulatsih, Nurul Kamilia https://creativecommons.org/licenses/by-sa/4.0
The Role of Work Empowerment, Work Motivation, and Work Environment in Improving Employee Performance in the Textile Industry in Ungaran
The structural contraction in the Indonesian textile industry raises critical questions about the sustainability of the sector and the drivers of employee performance in the current manufacturing sector. This study examines how work empowerment, work motivation, and the work environment influence employee performance among textile workers in Ungaran, Central Java. The study used cross-sectional survey data and analyzed them using multiple linear regression. All research instrument items were found to be valid and demonstrated a very high level of reliability. Furthermore, classical assumption tests confirmed that the data were normally distributed and free from multicollinearity and heteroscedasticity. The results showed that all three predictor variables had a positive and significant influence on employee performance. Work motivation emerged as the strongest predictor, followed by work environment and work empowerment. Simultaneously, these three variables were also able to explain a significant portion of the variance in employee performance. Furthermore, the study identified a structural-psychological gap in work empowerment: the meaning and competence dimensions were strong, while the self-determination and impact dimensions were consistently weaker. This suggests that a centralized authority structure limits employee performance potential. These findings extend the psychological empowerment model and Self-Determination Theory to the crisis-affected manufacturing sector, and provide evidence-based guidance for integrated performance management in the Indonesian textile industry.
Copyright (c) 2026 Priska Desriana Sihura, Krisnawati Setyaningrum Nugraheni https://creativecommons.org/licenses/by-sa/4.0
Analisis Laju Pertumbuhan dan Kontribusi Pajak, Bea Balik Nama, dan Pajak Bahan Bakar Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Provinsi Maluku
This study aims to analyse the growth rate and contribution of Motor Vehicle Tax (PKB), Motor Vehicle Transfer Duty (BBNKB), and Motor Vehicle Fuel Tax (PBBKB) to the Local Own-Source Revenue (PAD) of Maluku Province for the period 2020–2024. The method used is quantitative descriptive analysis utilising secondary data in the form of Budget Realisation Reports obtained from the Maluku Provincial Revenue Agency. The analysis was conducted by calculating the growth rates and contribution ratios of each type of tax to PAD. The results of the study indicate that the growth rates of PKB, BBNKB, PBBKB, and PAD fluctuated during the study period. The highest average growth rate was achieved by PBBKB at 13.62%, followed by PKB at 6.65%, PAD at 6.42%, and BBNKB at 2.25%. In terms of contribution, PBBKB was the largest contributor to PAD with an average contribution of 26.05%, followed by PKB at 17.70% and BBNKB at 10.62%. These findings indicate that PBBKB is the most dominant source of revenue in supporting the Provincial Own Revenue (PAD) of Maluku Province, whilst PKB acts as a relatively stable source of revenue. Therefore, the local government needs to optimise the management of local taxes through improved taxpayer compliance, strengthening the tax administration system, and utilising technology to enhance the effectiveness of tax collection in order to support fiscal autonomy and regional development.
Copyright (c) 2026 Royhisar Martahan Simanungkalit, Ryand Max Dewanna https://creativecommons.org/licenses/by-sa/4.0
The Influence of Financial Literacy, Financial Motivation, and Social Influence on Student Investment Preferences in Semarang City
Young investor participation in Indonesia’s capital market has grown substantially, yet financial literacy among university students remains below the national average, creating concerns about the quality of investment decisions in this segment. This study examines the influence of financial literacy, financial motivation, and social influence on investment preferences among undergraduate students in Semarang City, adopting the Theory of Planned Behavior (TPB) as the theoretical framework. A quantitative cross-sectional survey was conducted with 90 undergraduate students at universities in Semarang City, and data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results show that all three variables positively and significantly influenced investment preferences, jointly explaining approximately 70% of the variance. Financial motivation emerged as the strongest predictor, reflecting students’ autonomous orientation toward financial independence rather than external economic pressure. A gap was identified between declarative financial knowledge and applicable decision-making confidence, while digital social media exposure proved more influential than direct peer interaction in shaping investment preferences. These findings suggest that financial education programs should shift from knowledge transfer to experiential decision-making training, and that regulators and fintech platforms should develop systematic digital content strategies to translate students’ investment intentions into actual investment behavior.
Copyright (c) 2026 Kadi Mesra Halawa, Krisnawati Setyaningrum Nugraheni https://creativecommons.org/licenses/by-sa/4.0
Analisis Penerapan Aplikasi Rekonsiliasi dan Penyusunan Laporan Keuangan Berbasis Web
Transformasi digital dalam pengelolaan keuangan negara mendorong pemanfaatan sistem informasi terintegrasi guna meningkatkan efisiensi rekonsiliasi dan kualitas laporan keuangan pemerintah. Penelitian ini bertujuan untuk menganalisis penerapan aplikasi Monitoring SAKTI (MonSAKTI) sebagai sistem rekonsiliasi dan penyusunan laporan keuangan berbasis web pada wilayah kerja KPPN Ruteng serta mengidentifikasi berbagai kendala yang dihadapi dalam implementasinya. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa studi kepustakaan, wawancara, observasi, dan dokumentasi. Informan penelitian merupakan pegawai yang memiliki kewenangan dan terlibat langsung dalam proses rekonsiliasi serta penyusunan laporan keuangan pada KPPN Ruteng. Data dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi MonSAKTI meningkatkan efisiensi proses rekonsiliasi melalui integrasi data antara SAKTI dan SPAN, percepatan identifikasi ketidaksesuaian transaksi, penyederhanaan proses rekonsiliasi, serta kemudahan penerbitan Surat Hasil Rekonsiliasi (SHR). Sistem ini turut mendukung peningkatan akurasi, transparansi, dan akuntabilitas pelaporan keuangan pemerintah. Namun demikian, implementasinya masih menghadapi sejumlah kendala, antara lain keterbatasan kualitas jaringan internet, perbedaan kompetensi operator satuan kerja, permasalahan migrasi data, serta penyelesaian transaksi dalam konfirmasi. Penelitian ini menunjukkan bahwa keberhasilan implementasi MonSAKTI tidak hanya ditentukan oleh teknologi yang digunakan, tetapi juga oleh kesiapan sumber daya manusia, dukungan infrastruktur, dan efektivitas koordinasi antarunit kerja.
Copyright (c) 2026 Rosi Triastanti, Miftahul Hadi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kapabilitas Keuangan, Infrastruktur Teknologi, dan Kemampuan Manajerial terhadap Kinerja UKM di Kota Semarang
Despite the increasing number of SMEs operating in Semarang City, improvements in business performance have not progressed proportionally. Many SMEs continue to experience challenges related to financial capability, technological infrastructure, and managerial capability, which may hinder operational efficiency and business sustainability. This study aims to examine the influence of financial capability, technological infrastructure, and managerial capability on SME performance in Semarang City. A quantitative associative approach was employed using primary data collected from 150 SME owners through purposive sampling. The data were analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The results indicate that financial capability, technological infrastructure, and managerial capability each have a positive and significant effect on SME performance. Among the independent variables, financial capability exhibits the strongest standardized influence, followed closely by managerial capability and technological infrastructure. This study contributes empirically by integrating these three organizational capability dimensions into a single analytical framework from the Resource-Based View perspective, emphasizing the importance of internal resources in achieving sustainable competitive advantage. The findings suggest that strengthening financial capability, improving technological infrastructure, and enhancing managerial capability are essential strategies for improving SME performance. Future research is recommended to employ longitudinal data and incorporate additional explanatory variables.
Copyright (c) 2026 Sheva Rani Septiya Wibowo, Agus Wibowo https://creativecommons.org/licenses/by-sa/4.0
Otomatisasi Pencatatan Kas Terintegrasi Berbasis Excel VBA untuk Efisiensi Proses
Pencatatan kas merupakan aktivitas akuntansi yang penting karena kas bersifat sangat likuid dan berpengaruh langsung terhadap pengambilan keputusan manajerial. PT Raharja Sedaya Komputindo sebelumnya masih menggunakan pencatatan spreadsheet secara manual setelah faktur penjualan dan pembelian dihasilkan, sehingga menimbulkan risiko input ganda, keterlambatan penyusunan laporan, dan kesulitan penelusuran transaksi historis. Penelitian ini bertujuan mengembangkan dan mengevaluasi sistem informasi akuntansi kas terintegrasi berbasis Excel VBA untuk meningkatkan efisiensi proses pencatatan, akurasi, dan keterpaduan laporan. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus dan model waterfall yang mencakup analisis kebutuhan, perancangan, implementasi, pengujian, dan perencanaan pemeliharaan. Data primer diperoleh melalui wawancara kepada pihak pemilik/pengelola dan pengguna pencatatan kas, observasi proses penerimaan dan pengeluaran kas, serta dokumentasi transaksi periode Juli-Agustus yang mencakup penerimaan pelanggan, pembelian barang, biaya operasional, status pembayaran, dan transaksi dengan atau tanpa PPN. Sistem menghasilkan master data terintegrasi, form penerimaan dan pengeluaran kas, jurnal otomatis, buku besar, laporan arus kas, filter transaksi, ekspor PDF, dashboard, dan kontrol login pengguna. Hasil pengujian fungsi menunjukkan bahwa fitur utama berjalan sesuai skenario uji, sedangkan integrasi satu sumber data transaksi mengurangi input ulang dan mempercepat penyusunan laporan secara proses. Kontribusi penelitian ini adalah model sistem informasi akuntansi kas berbiaya rendah yang mengintegrasikan input transaksi sampai laporan dan dashboard dalam satu aplikasi sederhana untuk organisasi kecil dan menengah.
Copyright (c) 2026 Adi Rachmanto, Ria Novianti https://creativecommons.org/licenses/by-sa/4.0
Membangun Hubungan Pelanggan Jangka Panjang Melalui Manajemen Piutang Usaha di PT XYZ
This research aims to explore and evaluate the integration between accounts receivable management practices and customer relationship performance at PT XYZ. To date, the primary challenge for the company in controlling credit risk is not merely ensuring that payments are received from debtors, but also maintaining the customers' willingness to continue credit transactions in the future. However, a gap often occurs where the collection function operates rigidly, neglecting the role of the sales force's relationship orientation as a mediator. Utilizing a descriptive qualitative method, this study gathered data through in-depth interviews with all Heads of Departments including Finance, Sales, Marketing, and Operations supplemented by observation and documentation studies. The findings reveal that internal control over accounts receivable at PT XYZ has not been effectively integrated with efforts to sustain customer relationship continuity. There are three key findings identified: first, the existence of rigid functional silos between the Finance Department, which prioritizes cash flow, and the Sales Department, which focuses on expansion; second, the reluctance of the sales force to engage in the collection process due to concerns about damaging their rapport or professional image with clients; and third, credit approval analysis policies that still overlook the "Character" aspect of customers and their long-term relationship history. The study concludes that such managerial rigidity risks stifling future profit potential. Consequently, it is recommended that PT XYZ adopt a holistic credit policy and empower its sales force as diplomatic facilitators within the collection process to strike a balance between financial discipline and customer satisfaction..
Copyright (c) 2026 Tan Juan Michael, Susmono Widagdo https://creativecommons.org/licenses/by-sa/4.0
Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022)
The rapid expansion of digital finance services, particularly Buy Now Pay Later (BNPL) platforms such as Shopee PayLater, has significantly altered consumption patterns among university students. The aim of this study is to examine the effect of Shopee PayLater usage and lifestyle on consumptive behavior, as to test the moderating role of financial literacy among Accounting Education students at Universitas Negeri Semarang (class of 2022). A quantitative explanatory approach was employed, with data collected via Likert-scale questionnaires distributed to 63 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Results show that Shopee PayLater usage positively and significantly affects consumptive behavior (path coefficient = 0.440, p = 0.000), as does lifestyle (path coefficient = 0.408, p = 0.003). Financial literacy, however, does not directly influence consumptive behavior (p = 0.676). Notably, financial literacy significantly strengthens—rather than weakens—the effect of lifestyle on consumptive behavior (interaction coefficient = 0.253, p = 0.019), while it does not moderate the relationship between Shopee PayLater usage and consumptive behavior (p = 0.712). These findings contribute theoretically by extending the Theory of Planned Behavior, demonstrating that BNPL accessibility and lifestyle orientation are stronger predictors of consumptive behavior than financial knowledge alone. Practically, this study suggests that financial literacy interventions must be accompanied by self-regulation strengthening and consumer protection policies to effectively curb excessive consumption driven by digital credit services.
Copyright (c) 2026 Pasha Daveena Aritonang, Ita Nuryana https://creativecommons.org/licenses/by-sa/4.0
Sistem Informasi Akuntansi Keuangan Berbasis Web dengan Metode Akrual: Studi Kasus Matahari CCTV Semarang
Financial recording practices at Matahari CCTV Semarang were previously carried out using semi-manual methods, which often caused inconsistencies between transaction records, delays in reporting, and difficulties in monitoring receivables and payables. This condition indicates the need for a more integrated and efficient accounting system. This study aims to develop and implement a web-based accounting information system using an accrual basis approach. The research adopts a Research and Development (R&D) method, starting from field observations and interviews to identify user requirements, followed by system design, development, and functional testing using black-box techniques. The implementation results show a noticeable improvement in operational efficiency. The time required for transaction recording decreased significantly, and the level of recording errors was reduced. In addition, the system enables automatic journal generation and real-time financial reporting, which improves data accuracy and accessibility. The application of the accrual basis also provides a more realistic representation of financial conditions, particularly in managing receivables and payables. Overall, the developed system demonstrates practical value for SMEs transitioning from manual to digital accounting processes, especially in improving the quality of financial information used for decision-making.
Copyright (c) 2026 Vira Dwi Agustin, Eni Endaryati , Setiyo Prihatmoko https://creativecommons.org/licenses/by-sa/4.0