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Analytics

Ahmad Syahrizal; Usdeldi Usdeldi; Firman Syah Noor

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the influence of the marketing mix on the sales volume at Senyala Space coffee shop, focusing on four independent variables: product, price, place, and promotion. The research method used is quantitative with a descriptive approach. The population of the study consists of Senyala Space customers from 2020 to 2024, and the sample was selected using nonprobability sampling and Slovin’s technique to determine a representative sample size. Data was collected through surveys and interviews with customers who visited Senyala Space during the specified period. Data analysis was conducted using several statistical tests, including validity testing, reliability testing, normality testing, linearity testing, multicollinearity testing, heteroscedasticity testing, and multiple linear regression analysis. Additionally, the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test) were used to examine the effect of independent variables on the dependent variable. All analyses were performed using IBM SPSS Statistics 23. The results show that the marketing mix significantly affects the sales volume at Senyala Space. Of the four marketing mix variables analyzed, price was found to have a significant negative effect on sales volume, indicating that an increase in price tends to decrease sales volume. On the other hand, the other three variables—product, place, and promotion—have a significant positive effect on sales volume. This suggests that improvements in product quality, strategic location selection, and effective promotions can increase sales at Senyala Space. These findings provide recommendations for Senyala Space’s management to enhance their marketing strategies by considering the factors influencing customer purchasing decisions, in order to boost sales volume in the future.

Dina Juniarti Barokah; Istianingsih Sastrodiharjo; Aloysius Harry Mukti

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.

Sintiya Cahya Maulany; Ety Meikhati; Putri Intan Prastiwi

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the influence of accounting information technology and accounting information system protection on cybersecurity accounting. Using a quantitative approach, data were collected through a structured survey of 100 respondents, selected using purposive sampling, and analyzed to assess the relationship between the research variables. The research instrument consisted of three main constructs: Accounting Information Technology (X1), Accounting Information System Protection (X2), and Cybersecurity Accounting (Y), each measured using 16 question items. Instrument validity testing revealed that 44 out of 48 items met the validity threshold, with correlation coefficients exceeding 0.300, while reliability analysis indicated Cronbach’s Alpha values greater than 0.60 for all variables, confirming internal consistency. Data analysis was performed using multiple linear regression. The results demonstrate that accounting information technology has a positive and statistically significant effect on cybersecurity accounting (coefficient = 0.264; p < 0.05), suggesting that the integration and optimization of technology in accounting processes contribute to enhanced cybersecurity practices. Conversely, accounting information system protection exhibits a negative and statistically significant effect on cybersecurity accounting (coefficient = -0.149; p < 0.05). This unexpected finding indicates that certain protective measures within accounting information systems may, under certain conditions, hinder cybersecurity performance, potentially due to implementation complexity, inadequate configuration, or user resistance. The regression model as a whole is statistically significant (F = 18.577; p = 0.000), with a coefficient of determination (R²) of 0.277. This implies that the two independent variables together explain 27.7% of the variance in cybersecurity accounting, while the remaining 72.3% is attributable to other factors not examined in this study.

Melansari Siti Nurtiara; H.M. Taufik Aziz; Merry Sukartini

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Good Corporate Governance (GCG), intellectual capital, and leverage on firm value in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. GCG is measured through three indicators: managerial ownership, institutional ownership, and the presence of an audit committee. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC™) method, while leverage is measured using the Debt to Equity Ratio (DER). Firm value as the dependent variable is measured using the Tobin's Q ratio. This study uses a quantitative approach with secondary data obtained from annual reports and financial statements of companies accessed through the official IDX website and each company's website. A purposive sampling technique was used to determine the sample, and eight companies were obtained with a total of 32 observation data over a four-year period. The results show that leverage has a significant effect on firm value, indicating that appropriate and proportional debt structure management is a key factor in increasing the value of companies in the technology sector. Meanwhile, managerial ownership, institutional ownership, the presence of an audit committee, and intellectual capital did not show a significant effect on firm value. This suggests that, in the technology sector, external financing strategies play a greater role than internal company factors such as ownership structure and intangible assets. These findings are expected to serve as a reference for company management and investors in formulating financing policies and managing knowledge-based resources.  

Rismaya Eviara; Novi Mubryarto; G.W.I Awal Habibah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Economic growth is a factor that influences the level of poverty, considering the increasing population which means that economic needs will also increase, so additional income is needed every year. The purpose of this thesis is to determine the effect of poverty and poverty on economic growth in Jambi Province in 2019-2023. The analysis method used is the Panel Data Regression Method. The results of the study obtained that poverty has a positive and significant effect on economic growth in Jambi Province in 2019-2023, so that the hypothesis (H1) proposed by the researcher is accepted with a significance value of 0.0308 <0.05 with a t-statistic value of 2.220545. Unemployment has a positive but not significant effect on economic growth in Jambi Province in 2019-2023 in Jambi Province, so that the hypothesis (H2) proposed by the researcher is rejected with a significance value of 0.4054> 0.05 with a t-statistic value of 0.838862. Poverty (X1) and Unemployment (X2) together influence economic growth in Jambi Province in 2019-2023 in Jambi Province (Y) with a calculated F value of 2.562611 and a significant value of 0.04680 <0.05 then Ho is rejected and Ha is accepted. For this reason, the government must increase employment opportunities and the government must pay more attention to the level of poverty as well as increase economic growth. Islam hates poverty and poverty because according to Islam, economic growth, wealth is a blessing and gift from Allah SWT that must be grateful for by mankind. Poverty, poverty and economic stagnation must be eliminated so as not to endanger faith, morals and morals, even divisions in society. Increasing quality employment opportunities and reducing poverty levels are important priorities to improve the quality of life of the community and create social stability.

Florentina Fitriano

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Early marriage remains a social issue occurring in various regions, including Golo Kondeng Village, West Manggarai Regency, East Nusa Tenggara Province. This study aims to examine the form of legal protection afforded to the status of children born from early marriages conducted based on local customary law. This research employs a qualitative approach with a case study method, collecting data through in-depth interviews with community leaders, parents, and relevant village authorities. The findings indicate that early marriage practices in Golo Kondeng Village are influenced by several factors, including cultural values, family economic conditions, and the community’s level of education. Although existing laws—such as Law Number 16 of 2019, which amends Law Number 1 of 1974 on Marriage by establishing the minimum marriage age at 19 for both men and women, and Law Number 35 of 2014 on Child Protection—clearly regulate the legal age for marriage, the reality shows that early marriages continue to occur, often neglecting the fulfillment of children’s rights. The current legal protections are not yet fully effective in securing the legal status of these children, both in terms of civil and social rights. Based on these findings, this study recommends enhancing legal education and outreach to the community regarding marriage laws and children's rights. In addition, the active involvement of traditional leaders and local government is considered essential in addressing the issue of early marriage. It is hoped that through these efforts, children born from early marriages can receive adequate legal protection and have their rights fully fulfilled.

Moch.Rizaldi Hasan; Halid Hasan; Nunung Aliyati Fajer

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Archives, as information recorded in various media, including cassette tapes, hold significant historical, cultural, and commercial value. These materials are classified as audiovisual archives. Among them, cassette tapes containing national and international songs form part of the collection at the Museum Musik Indonesia, located in Malang, East Java, Indonesia. As a self-managed museum run by a community of music enthusiasts, the Museum Musik Indonesia provides public access to information about its song collections. Given the large number of cassette tapes preserved, an effective information arrangement system is essential. This study recommends the use of a geographical classification system to organize the collection. Archive data is entered into a database using Microsoft Excel, allowing for structured cataloging and easier retrieval. This research employs a qualitative method, involving interviews with several informants from the Museum Musik Indonesia. The findings indicate that applying a geographical classification system in organizing cassette tape archives significantly improves the museum’s management capabilities. This system facilitates the rediscovery of archived items, enhances organization, and supports accurate record-keeping. Furthermore, electronic storage of archive information reduces the risk of data loss and ensures long-term preservation. The implementation of this arrangement not only benefits internal management but also enhances the quality of service provided to museum visitors. By enabling quicker and more accurate access to the collection, the museum can offer a richer and more engaging visitor experience. This study demonstrates that systematic archival practices, even when implemented with accessible tools like Microsoft Excel, can yield substantial benefits in cultural heritage preservation. The approach can serve as a reference for other small-scale or community-based museums seeking efficient, low-cost methods for managing and safeguarding their archival assets.

Laia, Felix Otaris; Martono Anggustin; Roida Nababan

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study explores the legal consequences of bankruptcy on reciprocal agreements made prior to the debtor’s declaration of bankruptcy, as governed by Law Number 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations. In the event of bankruptcy, control and management of the debtor's assets are transferred to a curator, which can alter the implementation of reciprocal agreements that have not been fully or partially fulfilled. According to Article 36 of Law No. 37/2004, parties who have agreements with the debtor can request confirmation regarding the continuation of the agreement from the curator within a specified period. If the curator decides not to continue, the agreement is terminated, and the other party has the right to claim compensation and will be recognized as a concurrent creditor. This study also examines the legal protection available to the parties involved, as well as the practical implications for legal and business relationships after a bankruptcy decision is made. The findings demonstrate that bankruptcy significantly affects the performance of reciprocal agreements, necessitating adjustments to the rights and obligations of all parties based on the provisions of the Bankruptcy Law. These adjustments are essential to ensuring justice and legal certainty for all parties involved in such agreements, balancing the interests of creditors, debtors, and other stakeholders. Ultimately, the study emphasizes the importance of understanding the legal framework surrounding bankruptcy and its consequences on ongoing contractual relationships, as well as the need for a fair and transparent process in dealing with claims and obligations post-bankruptcy.

Andin Wisnu Sudibyo; Megawati Barthosr

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the application of laws and regulations relevant to the topic discussed by employing a normative legal research method. Normative legal research is a method focused on the study of legal norms, doctrines, and principles found in legislation and scholarly writings. In this study, two main approaches are applied: the statute approach and the conceptual approach. The statute approach involves a systematic examination of legal provisions found in various legal instruments, including laws, government regulations, ministerial regulations, and other related legal sources. By analyzing these written norms, the research seeks to identify the legal basis that governs the issue under study. This approach enables the researcher to determine the extent to which existing regulations are relevant, consistent, and effectively implemented in addressing the legal problem. Meanwhile, the conceptual approach is used to explore the legal theories, principles, and definitions that underlie the legal rules being analyzed. This approach allows the study to go beyond the textual interpretation of law and delve into the conceptual framework that gives meaning to legal provisions. It includes an analysis of key legal doctrines, theoretical perspectives, and fundamental legal concepts such as justice, legal certainty, and legal responsibility. Combining these two approaches provides a comprehensive understanding of how the law is both applied and interpreted in the context of the research topic. It helps uncover inconsistencies, gaps, or overlaps in the regulatory framework, and also facilitates a deeper reflection on the rationale behind the law. Moreover, this methodology allows for the formulation of constructive legal arguments and recommendations, based on a sound interpretation of legal norms and principles.

Dwike Nabilla; Mariana Mariana

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the influence of Market Value Added (MVA) and Economic Value Added (EVA) on stock prices, with Return on Asset (ROA) as a moderation variable. In the world of investment, stock prices are an important indicator that reflects the value of a company in the eyes of investors. Therefore, this study seeks to explore how economic added value and market value can contribute to an increase in stock prices, as well as whether a company's financial performance reflected in ROA can strengthen the relationship. The research method used is a quantitative method. The sampling technique was carried out by purposive sampling of 30 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. The sample selection criteria include companies that consistently publish financial statements and have the complete data needed in this study. Data were analyzed using SPSS software version 26 with multiple linear regression analysis techniques to test the direct influence, as well as Moderated Regression Analysis (MRA) to test the role of ROA moderation. The results of the study show that MVA has a positive and significant effect on stock prices. The same goes for EVA, which also has a positive and significant influence on stock prices. However, when ROA was tested as a moderation variable, the results showed that ROA was unable to strengthen or weaken the influence of MVA on stock prices. The same is true of the influence of EVA on stock prices, where ROA has not proven to be a significant moderator. These findings indicate that while MVA and EVA are important indicators in determining stock prices, financial performance through ROA is not always able to moderate these relationships in the context of banking companies in Indonesia.

Vista Alifia Indriyani; Hesti Respatiningsih; Anes Arini

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

Sri Murniyanti; Nova Azahra; Muhammad Rizaldy Wibowo

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This study explores the impact of Business Development Services (BDS) on the profitability of small and medium enterprises (SMEs), with a specific focus on distro businesses in the Medan Area, Medan. BDS refers to a range of non-financial services aimed at enhancing the growth, capacity, and performance of businesses. These services may include training, mentoring, market access, business planning, and other forms of support. The core objective of this research is to determine whether the utilization of BDS has a measurable influence on the financial outcomes of SMEs, particularly in terms of profitability. The study employs a quantitative research approach using a survey method. Data was collected through questionnaires distributed to selected owners of distro businesses who had previously accessed BDS programs. The analysis was conducted using simple linear regression to evaluate the relationship between BDS engagement and business profitability. The results reveal a statistically significant and positive influence of BDS on profitability. SMEs that actively engaged with BDS programs showed noticeable improvements in their financial performance, indicating the effectiveness of these services in supporting business growth. In particular, distro businesses that received BDS assistance experienced increased efficiency, improved market reach, and better management practices, which contributed to higher profit margins. Based on these findings, the study highlights the critical role that BDS can play in enhancing the sustainability and competitiveness of SMEs. It recommends that more business owners in the distro sector take advantage of available BDS programs to support their development. Furthermore, it underscores the importance of governmental and institutional support in promoting and expanding access to BDS to ensure that a wider range of SMEs can benefit from these valuable services.

Shafiq Mohammed Al-Dhahabi

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

The radical transformations toward business economies and knowledge-based information have become a focal point for writers and researchers, particularly in the fields of public administration and financial management. These changes have significantly affected the banking industry, especially with the liberalization of global markets for financial and banking organizations, along with the rapid technological advancements and information shifts. Such transformations have inevitably led to alterations in banking performance, with new methods being adopted to address emerging challenges in the banking sector. In this context, Total Quality Management (TQM) has emerged as a crucial concept with a clear impact on banking performance. Its significance is particularly evident within Islamic banks, as they play a vital role in the global banking system, operating under a set of unique principles and practices. The effectiveness of TQM in improving the operational efficiency and risk management strategies of these institutions cannot be overstated, as these banks consistently demonstrate financial sufficiency, often exceeding required ratios. However, despite their financial stability, Islamic banks face challenges in fully implementing the principles of TQM. This study seeks to explore how the requirements of TQM can help reduce financing risks in Islamic banks by enhancing service quality, improving customer satisfaction, and optimizing internal processes. By examining the relationship between TQM practices and risk management strategies, this research aims to offer insights into how Islamic banks can better navigate the complexities of modern financial landscapes while ensuring continued growth and stability. Through this study, the potential for TQM to serve as a strategic tool for reducing financing risks in Islamic banks will be assessed, contributing to a more sustainable and competitive banking environment.

Aris Suliyono; Afif Syafiuddin

Discourse on Law and Society 2025 International Forum of Researchers and Lecturers

This research is motivated by the phenomenon of scarcity of 3-kilogram LPG (Liquefied Petroleum Gas) occurring in several sub-districts within Kudus Regency. This scarcity is frequently caused by misdirected distribution, wherein the subsidized gas, which pursuant to Article 3 Paragraph (1) of Presidential Regulation of the Republic of Indonesia Number 104 of 2007, is intended for low-income households and micro-enterprises, is instead accessed by middle-to-upper class individuals and sold at prices exceeding the government-mandated retail price (Harga Eceran Tertinggi/HET). The purpose of this study is to examine the implementation of the aforementioned Presidential Regulation in the distribution of 3-kg LPG within a specific sub-district of Kudus Regency, and to identify the inhibiting factors affecting its execution. This research employs a descriptive qualitative method using a field study approach. Data were collected through observation, in-depth interviews with LPG base outlet operators, sub-district government officials, and subsidy recipient residents, as well as through documentation of policies and distribution reports. The findings indicate that the implementation of the 3-kg LPG distribution policy in the field has not been conducted optimally. Many base outlets continue to sell subsidized LPG to retailers or to non-target consumers for the sake of higher profit margins, compounded by weak regulatory oversight. The impeding factors in policy implementation include: lack of understanding of the regulations by distribution actors, insufficient governmental outreach and socialization efforts, weak oversight and evaluation from Pertamina (the state-owned oil and gas company), and the absence of firm enforcement measures or sanctions against violations, which further exacerbate the problem.

Karina Karina

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

The central building of the cyber world in the city center plays a significant role in enhancing community activities, providing social space, and contributing to the city's image. As the first shopping center in Palembang City, International Plaza has historical and strategic value in the city's development. However, over time, the attractiveness of International Plaza has decreased significantly. This decline is caused by several factors, such as the development of new, more modern shopping centers and the lack of updates to the building's design elements that can attract visitors. This study aims to analyze the potential for redesigning International Plaza with a local cultural approach. In this redesign concept, the Sarinah Building in Jakarta is used as a comparative study because it has successfully combined modern concepts with the development of traditional elements that reflect local culture. The Sarinah Building, although designed with a modern approach, still maintains cultural values relevant to the surrounding community, thus creating a space that is not only functional but also has visual and emotional appeal for its visitors. The results of the study indicate that with a modern architectural approach that remains based on local culture, International Plaza has the potential to revitalize and attract visitors. The suggested redesign includes changes to the building's facade by adding ornaments typical of Palembang City, such as traditional carvings or motifs that reflect the richness of local culture. These ornaments can be applied using secondary skin techniques to building facades, which not only enhance aesthetics but also serve as sunscreens. Furthermore, zoning and tenant order are crucial for a more organized and comfortable visitor flow. Finally, enhancing the public space at the front of the building with additional public facilities, gardens, and gathering areas can create a more vibrant and enjoyable atmosphere for visitors.

Ninuk Indrayani; Abdullah Farhan Jennatan; Erna Dwi Lestari; Abidah Ardelia; Seny Alfina Amalia Amanda +11 more

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2025 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

This study aims to examine the use of cattle waste as organic fertilizer to minimize agricultural operational costs in Mrawan Village, Tapen District, Bondowoso Regency. Cattle waste, particularly manure, is an abundant local resource that has not been optimally utilized by the local community. The majority of farmers in the village still rely on chemical fertilizers, which are relatively expensive and have a negative impact on long-term soil health. Therefore, this program is designed to provide a sustainable alternative solution through an educational approach and community empowerment. The methods used in this activity include outreach, technical training, and direct assistance in the process of making organic fertilizer from cow manure. Education focuses on simple fermentation techniques, the composition of natural additives, and appropriate fertilizer application methods. Farmers are actively involved in every stage of the activity, so they become not only beneficiaries but also agents of change in environmentally friendly agricultural practices. The results of the activity indicate that the use of organic fertilizer from cattle waste can reduce the cost of purchasing chemical fertilizers by up to 40% in a single planting season. In addition, organic fertilizer has been shown to increase soil fertility, improve soil structure, and support healthier plant growth. Environmental impacts are also reduced, as livestock waste management is more controlled and does not pollute water or air sources. Therefore, utilizing cattle waste as organic fertilizer not only reduces environmental pollution but also provides an economic and ecological solution that benefits local farmers. This program is expected to become a model for empowerment that can be replicated in other areas with similar characteristics.

Danu Abilsyah Aimar; Tantry Hidayati Sinaga

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of digital technology has driven transformation across various sectors, including the food and beverage industry. Dessert businesses face challenges in improving operational efficiency and competitiveness in the digital market. One possible solution is the use of websites as marketing and sales platforms. However, without proper management methods, the utilization of this technology will not be optimal. Therefore, this study applies the POAC (Planning, Organizing, Actuating, Controlling) method to develop a website- based dessert sales system aimed at enhancing business efficiency and customer satisfaction. This study employs a descriptive approach with the POAC method in website-based marketing strategies. The planningphase involves designing e-commerce features, such as product catalogs, an online ordering system, and digital payments. The organizing phase focuses on resource management and technology integration, while actuating includes implementing the system using MySQL, PHP, and CodeIgniter. The controlling phase is conducted through system testing using the Blackbox Testing method to evaluate application performance. The study results indicate that implementing the POAC method in a website- based system enhances the operational efficiency of dessert businesses. Transaction records become more accurate, customers can easily access product information, and the digital payment system improves transaction convenience. Furthermore, the website enables businesses to reach a broader market without geographical limitations. The implementation of the POAC method in website-based business management has proven to improve marketing and sales effectiveness. With a more structured system, businesses can better adapt to market changes and enhance customer interactions. This digital-based strategy also opens new opportunities for developing the culinary business in the modern era.

Angdresey, Apriandy; Sitanayah, Lanny; Rumpesak, Zefanya Marieke Philia; Ooi, Jing-Quan

Journal of Computing Theories and Applications 2025 Universitas Dian Nuswantoro

Electricity has emerged as an essential requirement in modern life. As demand escalates, electricity costs rise, making wastefulness a drain on financial resources. Consequently, forecasting electricity usage can enhance our management of consumption. This study presents an IoT-based monitoring and forecasting system for electricity consumption. The system comprises two NodeMCU micro-controllers, a PZEM-004T sensor for collecting real-time power data, and three relays that regulate the current flow to three distinct electrical appliances. The data gathered is transmitted to a web application utilizing the k-Nearest Neighbor (k-NN) algorithm to forecast future electricity usage based on historical patterns. We evaluated the system's performance using four weeks of electricity consumption data. The results indicated that predictions were most accurate when the user’s daily consumption pattern remained stable, achieving a Mean Absolute Error (MAE) of approximately 1 watt and a Mean Absolute Percentage Error (MAPE) ranging from 1% to 1.7%. Additionally, predictions were notably precise during the early morning hours (3:00 AM to 8:00 AM) when k=6 was employed. This study demonstrates the effectiveness of integrating IoT-based systems with machine learning for real-time energy monitoring and forecasting. Furthermore, it emphasizes the application of data mining techniques within embedded IoT environments, providing valuable insights into the implementation of lightweight machine learning for smart energy systems.

Setiawan, Dian; Putranto, Leksmono Suryo; Sari, Endah Murtiana; Sari, Endah Murtiana

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Pemerintah daerah memiliki kewenangan pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) untuk menyediakan dan melakukan pemeliharaan infrastruktur fisik yang digunakan oleh Masyarakat, sehingga diperlukan perencanaan yang komprehensif untuk Pembangunan dan pemeliharaan infrastruktur fisik agar tepat sasaran dan memiliki kemaslahatan bagi Masyarakat. Pembangunan infrastruktur yang berhasil akan berdampak pada masyarakat untuk memiliki akses dalam melaksanakan berbagai kegiatan yang berhubungan dengan peningkatan taraf hidup. Penelitian ini bertujuan untuk mengevaluasi biaya pemeliharaan infrastruktur jalan di Kota bogor berbasis faktor yang dianggap signifikan mempengaruhi sekaligus memberikan rekomendasi biaya pemeliharaan yang optimal untuk jalan raya di Kota Bogor, Jawa Barat. Penelitian ini dilakukan melalui metode kuantitatif dan kualitatif (mix method), metode kuantitatif dilakukan dengan menganalisa 30 ruas jalan yang telah dilaksanakan untuk menentukan faktor yang dianggap mempengaruhi dan dominan dalam pemeliharaan jalan. Penelitian kualitatif akan dilakukan melalui interview mendalam (in-depth interview) kepada pakar untuk memvalidasi hasil penelitian kuantitatif yang dihasilkan sehingga dapat menjadi rekomendasi pemeliharaan jalan raya di Kota Bogor, Jawa Barat. Hasil dari penelitian ini adalah hasil evaluasi pemeliharaan jalan beserta faktor yang dianggap mempengaruhi dalam pemeliharaan jalan.  Penelitian ini akan memberikan manfaat  baru dalam mengembangkan knowledge bidang pemeliharaan infrastruktur jalan raya bagi pemerintah daerah, akademisi, kontraktor dan Masyarakat dalam pemeliharaan infrastruktur jalan raya di Kota Bogor, Jawa Barat dan daerah lain untuk dievaluasi dan dikembangkan faktornya agar pekerjaan pemeliharaan jalan di daerah menjadi optimal di masa yang akan datang.

Siti Suhartanti; Nur Chotimah; Muhammad Syahrun

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

Ikat weaving is one of the typical cultural heritage of East Nusa Tenggara, especially the Sikka area in Maumere. This traditional fabric is made through a process of weaving manually by the local community, making it unique and has high artistic value. Even though it is in the modern era, the appeal of ikat woven fabrics remains strong and has not been displaced by the development of the times. The production of this fabric is still actively ongoing and has become a symbol of regional cultural identity that is full of philosophical and aesthetic meaning. This study aims to analyze the influence of price on the purchase decision of Sikka ikat woven fabric by consumers. The research was carried out at the Alok Maumere Market in 2021 with a sample of 96 respondents, who were selected using random sampling techniques. The research method used is quantitative descriptive, with validity, reliability, normality, linearity, and heteroscedasticity testing. The result of the simple linear regression analysis shows an equation: purchase result = 17.140 + 0.603 price. The value of t is calculated (7.993) > t of the table (1.985), so that H₀ is subtracted and H₁ is accepted. This means that price has a significant effect on purchasing decisions. The coefficient of determination (R² = 0.398) shows that price explains 39.8% of the variation in the purchase decision. Thus, it can be concluded that price has a positive influence on consumers' decisions in buying Sikka ikat woven fabrics. This means that the more the price is in line with consumer expectations, the higher the buying interest in this traditional product. This research provides important input for MSME actors and local artisans to be more careful in determining competitive prices while still reflecting the quality and cultural value of the product.