Publication Search

An effective project management system is a crucial need in software development and other IT projects. This study aims to design and evaluate a web-based project management information system with integration of collaboration, scheduling, and reporting features based on real-time data. This study adopts a combined approach from three previous studies, namely a NodeJS-based collaboration system, a CodeIgniter project management system, and a PERT-based evaluation approach. The implementation results show increased teamwork efficiency, reporting accuracy, and managerial ability to anticipate project obstacles. This system is suitable for application in various scales of IT projects.

This study aims to analyze the influence of independence, competence, auditor experience, and due professional care on audit quality. The research focuses on auditors in Public Accounting Firms (PAFs) operating in the Surabaya region. A quantitative approach was employed, with data collected through questionnaires distributed to 100 auditors from 23 PAFs in Surabaya. The data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results indicate that auditor competence has a positive and significant effect on audit quality, while independence, auditor experience, and due professional care do not show significant influences. These findings suggest that PAFs should prioritize enhancing auditor competence to improve audit quality. 

In the digital era, paying zakat has become more convenient through digital platforms such as BAZNAS, Gopay, and OVO. However, this convenience also comes with risks, such as the leakage of personal data, which can affect Generation Z’s interest in paying zakat digitally. Furthermore, zakat literacy in Indonesia remains relatively low. This study aims to analyze the influence of religiosity, zakat literacy, and trust on the interest of Muslim Generation Z in paying digital zakat. A quantitative approach was used with data analysis conducted through Structural Equation Modeling (SEM) using the Partial Least Square (PLS) method via SmartPLS 4.0 software. The results show that religiosity and trust have a significant effect on the intention to pay digital zakat, while zakat literacy does not have a significant impact. These findings imply that zakat institutions should focus on strategies that strengthen trust and religiosity to increase Generation Z’s participation in digital zakat payment.

This study investigates the influence of understanding the philosophy of science on students’ critical attitudes and academic ethics in the learning process. Philosophy of science is essential in shaping systematic and reflective scientific thinking, while also serving as a foundation for academic character development. Using a quantitative approach, the research involved 30 postgraduate management students at Universitas PGRI Palembang. Data were collected through a closed-ended questionnaire using a five-point Likert scale to measure three constructs: understanding of the philosophy of science, critical attitude, and academic ethics. Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that understanding the philosophy of science has a positive and significant effect on students' critical attitudes. Students with deeper understanding demonstrate better logical, analytical, and reflective thinking. Moreover, it significantly influences academic ethics—those with philosophical awareness tend to uphold academic integrity and originality. These findings affirm that the philosophy of science serves not only as a conceptual framework but also as a tool for shaping students’ intellectual and moral qualities. The study emphasizes the importance of integrating philosophy of science into higher education curricula to foster critical thinking and ethical academic behavior among students

The development of information technology has driven culinary business operators to adapt through digital transformation. This study aims to describe the implementation of digital transformation in the operational processes of online-based culinary businesses in Medan City. Using a descriptive qualitative approach, data were obtained through in-depth interviews and direct observations of five online culinary business owners. The results indicate that these businesses utilize various digital platforms such as GoFood, GrabFood, ShopeeFood, WhatsApp Business, and social media for daily operations, promotions, and customer services. Digital transformation has proven to improve operational efficiency and expand market reach, although it still faces challenges such as limited digital literacy and software costs. This study recommends the need for digital literacy training, strengthening of internet infrastructure, the development of local digital platforms, and further research on the impact of digital transformation on the performance of online culinary businesses.

The quality of human resources is an important aspect in regional development, which is reflected through the Human Development Index (HDI). HDI is influenced by various factors, including the economic conditions and education of the community. This study aims to analyze the effect of Gross Regional Domestic Product (GRDP) per capita and Average Length of Schooling (RLS) on HDI in South Kalimantan Province. The data used comes from the Central Statistics Agency (BPS) with a coverage of 13 regencies/cities during the period 2018 to 2023. The analysis method used is multiple linear regression with the help of R Studio software. The results of the study show that both GRDP per capita and RLS have a significant effect on HDI, both simultaneously and partially. The resulting model has an adjusted R² value of 0.8627, which indicates that 86.27% of the variation in HDI can be explained by these two variables. The classical assumption test including linearity, conditional zero error expectation, absence of multicollinearity, autocorrelation, homoscedasticity, and residual normality shows that the model used has met all the criteria as the Best Linear Unbiased Estimator (BLUE). Thus, this regression model is valid for use in estimating and making inferences on the factors that influence the HDI in South Kalimantan Province. This finding confirms that increasing education and economic growth are strategic steps in accelerating human development in South Kalimantan.

This study aims to analyze the influence of Foreign Direct Investment (FDI), Domestic Investment (DI), and Labor Force Participation Rate (LFPR) on the growth of Gross Regional Domestic Product (GRDP) in Bali Province. This research employs a quantitative approach using secondary time series data on an quartal basis from 2015 to 2022, obtained from the Central Statistics Agency (BPS) and other relevant institutions. The analytical method used is multiple linear regression with the assistance of EViews 9 software. The results show that, partially, FDI, DI, and LFPR have a positive and significant effect on GRDP growth in Bali Province. Simultaneously, the three variables also have a significant influence on GRDP. The Adjusted R-Squared value of 0.543 indicates that approximately 54.3% of the variation in GRDP can be explained by FDI, DI, and LFPR, while the remaining variation is influenced by other variables outside the model. However, the regression model experiences autocorrelation, indicating that there are time dynamics not fully captured by the model. This study highlights the importance of investment and the optimization of the labor force in supporting regional economic growth.

Stockpiles are accumulations of materials such as coal or ore stored at specific locations. Accurate stockpile volume measurement is crucial in the mining and logistics industries for inventory management and cost efficiency. Conventional methods like Real-Time Kinematic (RTK) GPS rely on surface coordinate measurements but require numerous points, especially for irregular-shaped objects. Newer technologies like Terrestrial Laser Scanners (TLS) offer high-precision alternatives by capturing thousands of points per second, expediting and enhancing the resolution of volume measurements. This study compares TLS and RTK GPS methods in measuring the volume of andesite rock stockpiles at PT Bara Tabang. This research uses a quantitative approach, involving six Ground Control Points (GCPs) measured using the Sokkia GRX2 RTK GPS on October 24, 2024. TLS generated over 8.6 million point cloud data filtered down to 35,197 points, while RTK GPS yielded 2,276 coordinates. Accuracy testing showed very small RMSE values (RMSEr: 0.008 m; RMSEz: 0.007 m), and both LE90 and CE90 demonstrated 90% confidence within a 0.012 m range. Volume calculation using Surpac software with the cut and fill method showed TLS produced a volume of 18,766 bcm (51,982 tons/m³), while RTK GPS resulted in 18,694 bcm (51,782 tons/m³), with a difference of 72 bcm or 0.211%.These results indicate that both methods offer acceptable accuracy; however, TLS provides greater data density, efficiency, and precision, particularly for complex or large-scale stockpile objects. Therefore, TLS is recommended for high-accuracy volume measurement in mining operations that require efficiency and detailed analysis.

This community service activity aims to provide introduction and basic training in 3D printing technology to the students of SMA Muhammadiyah 10 Sugio, Lamongan. As the Industrial Revolution 4.0 develops, digital manufacturing skills are an important competency that needs to be introduced from the secondary education level. However, there are still many schools that do not have access to this technology, both in terms of devices and understanding of human resources. Therefore, this activity is designed to provide hands-on experience to students through practice-based training. The implementation method includes the delivery of theoretical materials, demonstrations of the use of 3D printers, and the practice of designing and printing simple objects using Inventor design software. This training was attended by 60 students who showed high enthusiasm during the activity. The results of the evaluation showed a significant improvement in the understanding of the concept of 3D printing. In addition, from direct interviews, participants stated that this training was useful and relevant to future needs. This activity not only introduces new technologies to students, but also fosters creativity, design skills, and confidence in developing ideas visually and digitally. It is hoped that this training will be the first step to encourage the adoption of digital fabrication technology in the school environment, as well as an inspiration for other educational institutions to carry out similar activities in improving the technology literacy of the younger generation.

The development of digital technology and artificial intelligence (AI) has brought major changes in the world of accounting, both in terms of work processes and the professional competencies needed. This Community Service activity aims to improve the digital competence of Vocational High School (SMK) students in the field of accounting, especially in understanding and adopting the role of technology and AI wisely. The activity was carried out in the form of an educational seminar at SMK Al Fatah Banjarnegara involving 100 students majoring in Accounting. The material includes the transformation of the accounting profession due to digitalization, the introduction of AI-based accounting software, and the importance of data literacy and critical thinking skills. The results of the activity showed an increase in students' understanding of the role of AI in accounting, as well as the formation of a mindset that AI is a tool, not a substitute for the human profession. This activity has a positive impact on fostering digital awareness, readiness to adapt, and student learning motivation. Potential future development includes practical training and replication of similar activities in other vocational schools. With the right approach, vocational school students can be prepared to become a superior and relevant vocational workforce in the era of digital transformation.

The purpose of study This is For know influence Implementation Standard Accountancy Government in a way significant to quality report finance in the Agency BKKBN Government; for know influence SAP implementation in general significant to competence employees at the agency Population and Family Agency government National Planning; For know influence SAP implementation in general significant to Quality Report Finance through Competence Employees at the Agency BKKBN Government. Samples taken use formula slovin so that obtained as many as 77 respondents in filling questionnaire. Data analysis methods used is Structural Equation Model with using SmartPLS Software version 3.0. Research result show that (1) Variable SAP implementation has an impact in a way significant to Quality Report Finance in Institutions BKKBN Government, things This show that the more Good SAP implementation then quality Report Finance in Institutions Population and Family Agency Government National planning is also increasing good. (2) Variable SAP implementation has an impact in a way significant to competence employees at the agency BKKBN Government. (3) The implementation of SAP has an impact to Quality Report Finance through Competence Employee , thing This prove that SAP implementation with existence competence employee as variable moderation so can more increase quality report finance Because competence employee become matter fundamental in carry out the implementation of SAP.

This Community Service Activity (Pengmas) is a form of contribution by lecturers and students in supporting the improvement of digital literacy among vocational high school students, especially students of SMK Negeri 2 Palembang. The main objective of this activity is to equip students with basic knowledge and practical skills in computerization and digital, including software introduction, basic coding, software installation, and simple video editing. The implementation method uses a hands-on training in a computer laboratory, involving two lecturers and several students as facilitators. The activity results showed increased students' interest and understanding of the material presented and active interaction during the training. The school welcomes this activity and hopes to establish sustainable cooperation with higher education institutions. This community service is expected to become a model of educational activities relevant to the needs of the world of work in the digital era and positively impact the competence of vocational school students in facing future challenges.

The processing of natural fibers as raw materials for paper has grown over the past few years. However, the use of composite paper as a printing substrate has several drawbacks. One of them is the low color reproduction quality of printed images on paper made from natural fibers, caused by the insufficient whiteness of the paper. This study aims to investigate the effect of titanium dioxide (TiO₂) addition on the color reproduction quality of composite paper based on sugarcane bagasse fiber. TiO₂ was varied at concentrations of 0%, 10%, and 20%. Printing process was carried out using an inkjet printer with standard CMYK and RGB color patches. After that, the printed results were measured using colorimeter with D65 illuminant. Color distribution analysis was processed using MATLAB software. The results showed that the addition of TiO₂ increased the whiteness of the paper, as indicated by the higher L* values. The color gamut visualization demonstrated that the gamut area expanded as the TiO₂ content increased. This result shows that the addition of TiO₂ affects the color reproduction quality of composite paper.

This study aims to analyze the effect of audit tenure, auditor switching, and audit opinion on audit report lag in energy sector companies listed on the IDX for the 2020–2023 period. This study uses a quantitative approach with secondary data obtained from the company's annual report available on the official IDX website and related company websites. The sample used a purposive sampling method, with a total of 208 financial reports from 90 energy sector companies that met the research criteria. The data analysis methods used include descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and multiple linear regression analysis with the help of SPSS version 25 software. The results of the study reflect that partially, audit tenure, auditor switching and audit opinion have a significant effect on audit report lag. Simultaneously, the three independent variables have a significant effect on audit report lag.

This study aims to analyze the influence of service quality on customer satisfaction at Sultan Drink in Soreang District, Parepare City. Service quality is measured through five main dimensions: tangibles, reliability, responsiveness, assurance, and empathy. A quantitative approach was employed using a survey method, with data collected through questionnaires. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results show that both partially and simultaneously, all five dimensions of service quality have a significant influence on customer satisfaction. Among them, the reliability dimension has the most dominant effect. The coefficient of determination (R²) is 0.800, indicating that 80% of the variation in customer satisfaction can be explained by service quality, while the remaining 20% is influenced by other factors outside the model. These findings highlight the importance of improving overall service quality, particularly in reliability, to enhance and sustain customer satisfaction.

The purpose of this study is to determine the trends and developments in corporate tax avoidance studies using a mixed method approach. This method includes a quantitative approach in bibliographic analysis and literature review. Data were collected through searching national and international journals indexed in Emerald, Springer, and Scopus by referring to relevant publications. Data analysis includes: (1) mapping trends and developments in corporate tax avoidance research with Vosviewer software based on bibliographic studies; and (2) identifying trends and issues in corporate tax avoidance through literature review. The results of the Vosviewer analysis found five large groups with 40 main topics after selection. All topics are explained comprehensively through a literature review. This study provides a comprehensive picture of themes that are often studied in previous literature, thus becoming a reference for further research.

In the current digital era, consumer perceptions and decisions can be influenced by social media, one of which is TikTok, in the dissemination of information through Electronic Word of Mouth (eWOM) which can influence consumer behavior. This study aims to analyze eWOM on TikTok towards the purchase intention of Azarine serum products using the Information Adoption Model (IAM) approach. This model examines how information quality, information quantity, and information credibility affect the usefulness of information which then has an impact on information adoption and purchase intention. This study was conducted with a quantitative approach, where data was collected by distributing questionnaires to respondents who were TikTok users and had been exposed to Azarine serum content. Data analysis used Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS software. The results showed that information quality did not have a positive and significant effect on the usefulness of information, while information quantity and information credibility had a positive and significant effect on the usefulness of information. Furthermore, the usefulness of information had a positive and significant effect on information adoption and information adoption had a positive and significant effect on purchase intention. These findings emphasize the importance of information characteristics in shaping consumer decisions and can be a reference for companies in designing more effective digital communication strategies on social media.

In the industrial world, especially energy companies are very vulnerable to increasing carbon emissions. Based on the graph managed by the Ministry of Environment and Forestry, it shows that the greenhouse gas emissions that contribute most are the forestry and energy sectors. So that in 2021 Indonesia has officially adopted a carbon tax policy by issuing Law no. 7 of 2021. The purpose of this study is to test and analyze the significant effect of Green innovation, Environmental, Social and Governance Disclosure and financial performance on the Value of corporations with carbon tax as a moderating variable and applying carbon performance as an intervening variable. The method in this study is to take samples by purposive sampling in the form of secondary data, namely financial statements and sustainability reports in 2021 to 2024 on the Indonesian stock exchange, with a sample of 27 companies. To determine the significance of results between variables, researchers use SEM-PLS 3 software. The results of this study are that financial performance has a positive and significant relationship to carbon performance with a t-statistic value of 3.497> 1.96, namely that increasing financial performance can affect carbon performance in reducing greenhouse gas emissions. for the next variable, carbon performance has a positive and significant relationship to company value by showing a t-statistic value of 2.596> 1.96 with the assumption that increasing carbon performance in reducing greenhouse gas emissions will increase the company's value and be trusted by investors and the public. And the last is that financial performance has a negative and significant relationship to company value with carbon performance as an intervening variable, this shows a t-statistic value of 1.994> 1.96, with increasing financial performance can affect carbon performance so that greenhouse gas emissions can be reduced and the company's value increases.

This research aims to find out how much influence communication and motivation have on employee morale at CV. Penta's work on the head office. The research method used is a quantitative method approach with data collection techniques using probability sampling with a population of 108 employees and samples taken using the Slovin formula, namely 52 respondents. Data were collected using a questionnaire in ordinal (Likert) scale units. Data processing uses SPSS 26 software for instrument testing, multiple linear regression analysis, and hypothesis testing. The research results show that both partially and simultaneously communication and motivation have a positive effect on the performance of CV employees morale. Penta's work. This is because 446,808 f count > f table, where f table is 3,18 and is supported by a significance value of 0.000 where the condition for accepting the hypothesis is a significance value of less than 0.05.

The property and real estate sector is one of the business sectors that makes a significant contribution to the country's economic turnover and growth. With the ever-evolving challenges, companies in the property and real estate sector must adapt their business strategies to remain competitive amidst uncertain market conditions. Therefore, innovation in resource management and efforts to enhance operational efficiency are essential to drive optimal profitability. This study aims to examine the effect of good corporate governance, proxied by the board of directors and audit committee, intellectual capital, firm size, and company growth on company profitability. This research utilizes secondary data sourced from the annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The sample was selected using a purposive sampling method based on specific criteria, resulting in a total of 50 companies as observations. The collected data were analyzed using SPSS software with a multiple linear regression method. The results indicate that the board of directors, audit committee, intellectual capital, and company growth do not have a significant effect on company profitability, whereas firm size has a positive and significant effect on company profitability.