Publication Search

In the digital era, savings and loan cooperatives are required to manage their finances efficiently and accountably through the implementation of effective accounting information systems (AIS). AIS plays a crucial role in producing accurate, timely, and reliable financial reports. However, many cooperatives in Denpasar City continue to face challenges such as delayed reporting and low-quality financial information, despite having adopted information technology. This study aims to examine the influence of information technology sophistication, skills, and work experience on the effectiveness of accounting information systems. The sample consists of 98 cooperative employees who use accounting information systems in their work, selected using purposive sampling. Data were collected through questionnaires, and the analysis was conducted using multiple linear regression. The results of the study indicate that information technology sophistication, skills, and work experience have a significant positive effect on the effectiveness of accounting information systems. This research provides empirical evidence supporting the Technology Acceptance Model (TAM), which emphasizes two main factors influencing technology adoption: perceived ease of use and perceived usefulness. The findings are expected to contribute to cooperative management development and encourage improvements in human resource capacity and the use of technology to support better financial governance.  

Efficient resource allocation is a major challenge in various sectors, especially when faced with limitations in quantity, time, and cost. This study aims to examine the application of linear programming as an optimization method in solving assignment problems, where a number of resources must be optimally allocated to a number of specific tasks. Through a literature study approach, this study examines various relevant previous study results, especially in the Indonesian context. The results of the study indicate that linear programming is able to improve operational efficiency, reduce costs, and produce a more balanced task distribution. However, this model has limitations in dealing with non-linear conditions and data uncertainty, so integration with other methods such as fuzzy logic or genetic algorithms is needed. This study is expected to broaden the understanding of the benefits of linear programming and encourage its wider application in quantitative-based decision making.

Linear programming is one of several methods for finding combinations of numbers to maximize or minimize the objective function in order to produce an optimal solution. However, manual calculations take a long time due to the complexity of the Linear Programming formula. In this paper, the author designs an application to solve web-based Two-Phase Simplex Linear Programming problems using the Angular JavaScript Framework. The application can solve Linear Program problems accurately after the mathematical model is entered. Because the method used is the Simplex Method, the application is also able to solve problems that have more than 3 decision variables. The results obtained are a combination of numbers in the decision variables along with their optimal solutions.

A good administrative system in admitting new students not only makes things easier for prospective students, but also increases the efficiency and effectiveness of the registration process. With a structured system, prospective students can register directly at the counter or via an online platform, which makes access easier and reduces waiting time1. This is in line with the need for institutions to adapt to the digital era and improve services to prospective students. However, this often happens in the process of accessing information and inputting data. Because some students are still searching for registration information at Pancasakti University manually, this will take time and energy. When Pancasakti University Tegal opened student registration, thousands of prospective Pancasakti University Tegal students and their parents contacted the administration of Pancasakti University Tegal with various questions about the registration process and requirements. Chatbots, as a technological innovation based on artificial intelligence, offer an efficient solution to this problem. Chatbot is AI software that can interact with humans via text or voice, simulate human conversation, and provide relevant responses..

The timeframe of financial statement publication refers to the interval between the end of the financial reporting period and the date the report is made available to the public. Prompt and timely publication of financial statements reduces information asymmetry between agents and principals. This study aims to provide empirical evidence on the effect of profitability and leverage on the timeframe of financial statement publication. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) during the 2023 period. Industry type was used as a control variable. The sample was determined using a non-probability sampling method with a purposive sampling technique, resulting in 788 observations. The data were analyzed using multiple linear regression. The results show that profitability has a negative effect on the timeframe of financial statement publication, while leverage has no significant effect

This research was carried out from December 2024 to January 2025. This research aims to: 1). To determine the contribution of tea picking housewives' income to family income in Bermani Ulu District 2). Calculating how much tea picking housewives contribute to family income in Bermani Ulu District 3). To determine the influence of tea picking housewives' income on family income. The methods used in this research are descriptive analysis, income analysis, contribution analysis and simple linear regression analysis. The method for determining respondents in this research uses the sample census method used, namely 15 people. Where samples were taken from all housewives who worked as tea pickers at PT. Agrotea Bukit Daun. The results of the study concluded that there was an influence between the income of tea picking housewives on family income. The income contribution of tea picking housewives at PT Agrotea Bukit Daun is 66%. The life activities of housewives who work as tea pickers at PT Agrotea Bukit Daun show that the average time spent working as a tea picker is 7 hours a day.  

The manufacturing industry faces major challenges in maintaining consistent product quality amidst the dynamics of technology and global competition. This study aims to develop an effective Business Intelligence (BI) implementation model to support data-based quality control. The method used is a conceptual design approach through integrated system simulation, including MySQL database, PHP backend, Power BI visualization, Google Cloud AutoML predictive analytics, and initial processing using Microsoft Excel. Historical production data for 12 months is used for model training and defect trend visualization. The simulation results show that the implementation of BI can reduce product defect rates, accelerate system response, and increase inspection process efficiency. Technical validation proves the model's prediction accuracy is above 90%, while field validation shows positive acceptance from users regarding the ease of use of the dashboard. This system not only supports early detection of quality deviations but also contributes to real-time strategic decision making. With an integrated technology approach, BI enables medium-sized manufacturing companies to adopt an adaptive and sustainable digital quality system, in line with the concept of Quality 4.0.

This study presents a Systematic Literature Review (SLR) focusing on the application of the Branch and Bound (B&B) method in production optimization. In modern industry, achieving operational efficiency and profitability is essential, yet optimization often yields fractional solutions that are unrealistic for indivisible entities. The Branch and Bound method, as part of Integer Programming, has proven effective in addressing these constraints by converting fractional solutions into optimal integer values. This SLR analyzed 12 scientific articles published between 2016 and 2024, sourced from databases such as Google Scholar, Scopus, and SINTA. The analysis reveals that B&B is widely utilized to maximize production profit across various sectors, including spring beds, woven fabrics, bread, and furniture, often formulated as Integer Linear Programming (ILP) problems. Furthermore, this method is also applied to minimize production time and determine the shortest routes. Overall, B&B is a flexible and efficient tool that assists companies in managing resources and achieving maximum profit with realistic integer solutions.

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.

To determine the effectiveness of using digital communication platforms on social relations among adolescents at SMK Negeri 2 Binjai is the aim of this study. Simple linear regression analysis is the method used. Simple linear regression analysis was conducted after the classical acceptance test. This is to first ensure that the model does not have problems with normality, multicollinearity, and heteroscedasticity. 30 young people from SMK Negeri 2 Binjai as the population in this study. Based on the results above, we can see that the coefficient of determination (R2) value is 0.60 or 60%. Therefore, this value means that the variables in the use of digital communication platforms have a 60% impact on social relationships, and the remaining 40% of other variables not discussed in this study are affected. To get meaning and satisfaction from digital communication, we can approach this means of interaction with intention and authenticity. Text messages are edited many times and sent to several friends to be edited before finally being sent to the recipient do not always fully represent our true feelings.

The purpose of this study was to investigate how the Problem-Based Learning paradigm is used in social studies classes at SMPN 37 Samarinda and to determine the elements that facilitate and hinder its adoption. This study focuses on the use of problem-based learning to help students improve their communication, teamwork, and critical thinking skills. It is hoped that by understanding how Problem-Based Learning is applied in social studies education, this study will help teachers optimize more creative and successful teaching strategies and assist in the creation of learning tactics that are more in line with the needs of contemporary students. The application of the Problem-Based Learning paradigm in social studies classes at SMPN 37 Samarinda was examined in this study using qualitative methodology. Data collection techniques included recording, interviews, and observations. The findings of the study indicate that the use of the problem-based learning paradigm in SMP Negeri 37 Samarinda in teaching social studies effectively develops students' capacity for critical, imaginative, and cooperative thinking. Problem-based learning has succeeded in encouraging active student involvement through problem-based learning stages, supported by a curriculum that is adaptive to student needs, adequate resources, trained teachers, and a conducive learning environment, although it still faces obstacles such as limited time, resources, and student motivation.

Improving financial management effectiveness in cooperatives, particularly Savings and Loans Cooperatives, can be better achieved through the implementation of an accounting information system. The effectiveness of an accounting information system refers to the extent to which the system can collect, process, store data, and provide information and reports in a timely manner. This study aims to examine the influence of personal technical skills, management participation, and the utilization of information technology on the effectiveness of accounting information systems. The sample consisted of 118 cooperative employees who use information systems in their daily work, selected using a purposive sampling method. Data collection was conducted through a questionnaire, and the analytical technique used was multiple linear regression analysis. The results show that personal technical skills, management participation, and the utilization of information technology have a significant positive effect on the effectiveness of accounting information systems. This study provides empirical evidence supporting the Technology Acceptance Model (TAM), which explains that the acceptance of a technology is mainly influenced by two key factors: perceived ease of use and perceived usefulness.  

The purpose of this research is to examine the variables that affect stock prices in the commerce and service and consumer products industries that are listed on the Indonesia Stock Exchange.  This research study is quantitative in nature.  The information was taken from annual and financial reports that were posted on the websites of the individual companies as well as the Indonesia Stock Exchange's official website (www.idx.co.id).  The population consists of all 137 consumer products, commerce, and service businesses that were listed on the Indonesia Stock Exchange between 2009 and 2013.  Seventy-seven businesses satisfied the sample requirements based on preset criteria.  Multiple linear regression analysis was used to examine the data.  The findings demonstrate that the three sets of variables—systematic risk, macroeconomic indicators, and firm fundamentals—all significantly and favorably affect stock prices at the same time.  Stock prices are positively and significantly impacted by the following factors, in part: Return on Equity (ROE), Earnings per Share (EPS), Book Value (BV), Net Profit Margin (NPM), and inflation.  In contrast, the market beta, GDP, exchange rate, and BI rate have no discernible effects, but the debt to equity ratio (DER) has a negative and substantial influence.  With an Adjusted R Square value of 62.4%, the study's independent variables may account for a significant portion of stock price fluctuations, with additional factors outside the model influencing the remaining 37.6%.

Noni (Morinda citrifolia L. (Rubiaceae) is a medicinal plant that contains bioactive compounds with antioxidant and antibacterial properties. More than 160 phytochemical components have been identified in noni plants, most of which are polyphenol and antioxidant compounds. The purpose of this study was to determine a mathematical model of thin-layer drying in maximizing the development that can identify the characteristics of noni fruit. This study used an experimental method with slicing thickness treatments, namely: 3 mm, 5 mm and 7 mm, the drying tool used was a cabinet dryer, different temperature treatments ranging from 45 oC, 55 oC and 65 oC, with different drying times, namely: 3 mm thickness for 14 hours, 5 mm thickness for 16 hours and 7 mm thickness for 17 hours. The observation data were analyzed using a mathematical approach to complete the calculation of the mathematical model, the moisture ratio value was applied to various mathematical models, namely: the Midili et al, Page, Henderson pabis, logarithmic, Newton and modified Page models. Determination of constant values ​​using Microsoft Excel Solver Tools with input each drying model or equation used and curve fitting is carried out using non-linear regression analysis. The thin-layer drying model is obtained by finding the constant values ​​k, a and n of each model so that the best model for thin-layer drying of noni fruit is the page model for all temperatures with an R2 value at a temperature of 45 oC of 0.995 (RMSE 0.003), the R2 value at a temperature of 55 oC is 0.993, (RMSE 0.001) and at a temperature of 65 oC the R2 value is 0.992 (RMSE 0.000).

Control systems with time delays introduce system stability problems because time delays cause exponential effects to the system response. Conventional root-locus methods cannot be used directly on systems with delays due to irrational mathematical forms. This study analyzes the shifting effect of time delay on the stability of linear control systems by using the first-order Padé approach to enable the application of the root-locus method. The system model used is a second-order linear system with a transfer function of , and is analyzed under conditions without delay and with delays of 0.5, 1, and 1.5 seconds. Simulations were performed using MATLAB software. The results show that the addition of delay causes a right pole shift of the imaginary axis, reduces the stability margin of the system, and results in a more oscillative response as well as a longer time for the system to stabilize. The first-order Padé approach is shown to be effective in facilitating the visual analysis of stability in time-delayed systems. The findings make a practical contribution in adapting classical analysis techniques to the needs of modern control systems and can be widely applied in the development of network-based control systems, industrial automation, and real-time control.

The home industry "Eka Jaya" is a small business engaged in the production of snacks. In an effort to increase efficiency and daily profits, an optimal production planning method is needed. This study aims to maximize daily profits through the application of the simplex method in compiling the right production strategy. The simplex method is used to solve linear programming problems by maximizing the objective function in the form of profit and considering resource constraints such as raw materials, labor, and production time. The results of the study indicate that the application of the simplex method is able to provide an optimal production combination that produces maximum profit compared to the conventional method that has been used so far. Thus, this method can be used as a reference in making production decisions in the home industry "Eka Jaya".    

This study aims to examine the effect of time flexibility in the implementation of online-based learning on student academic performance in the Management Study Program, State Islamic University of North Sumatra (UINSU). This study adopts a quantitative approach as the main method. Data collection instruments in the form of questionnaires were distributed to active students as respondents. The data obtained were then analyzed using simple linear regression techniques to illustrate the relationship between the level of flexibility of study time and student academic achievement. The results of the analysis show that the flexibility of study time has no significant effect on student learning outcomes, with a significance value of 0.315 and a coefficient of determination (R²) of 0.027. This finding indicates that flexibility of study time is not enough to improve learning outcomes without being supported by time management skills, discipline, and learning independence. Therefore, effective online learning strategies need to be accompanied by soft skills training so that learning outcomes can be optimized. Future research is expected to integrate mediating variables such as self-regulated learning, learning motivation, and quality of learning environment to gain a deeper understanding of the determinants in the context of online learning.

Employee performance in government agencies often gets a red report card from the public. These problems usually arise as a result of employee performance that is considered unsatisfactory to service users such as not being able to explain service procedures, unprofessional time management and lack of providing solutions to problems encountered. The assessment of employee performance as described by Andrew states; Quantity, Quality, Job knowledge and employee skills in carrying out work are one of the assessments of good performance on employees. The level of public satisfaction is influenced by the performance of employees and in this era of bureaucratic reform is very well considered by the government. The government through the Minister of Administrative Reform and Bureaucratic Reform issued Permenpan No.14 of 2017 which explains the guidelines for community satisfaction surveys in public service delivery units. The purpose of this study was to analyze the effect of village employee performance on community satisfaction in Nginden Jangkungan Village, Surabaya. The method used in this research uses quantitative methods. The population used is the people of Nginden Jangkungan Village using a sample based on the slovin formula which obtained the results of 105 respondents. The technique used in analyzing this research is simple linear regression. In processing the respondent's data, the author uses the SPSS version 26 system and produces an answer which states that the performance variable partially and significantly affects community satisfaction in Nginden Jangkungan Village, Surabaya. Then based on the simultaneous test, the performance variable of Nginden Jangkungan Village employees also has a positive and significant effect on community satisfaction. The conclusion of this study is that there is a significant and positive effect of urban village employee performance on community satisfaction. However, it is necessary to pay attention to the officer's ability to manage time management and responsibility because it is slightly lagging behind other statement items.

Human Rights This paper discusses the study of Islamic legal politics and the substance of changes in waqf regulation in Indonesia, particularly in Government Regulation (PP) Number 25 of 2018, which amends Government Regulation Number 42 of 2006. This study seeks to analyze how the approach of Islamic legal politics is applied in responding to the evolving needs of waqf management, in line with the times and the demands of national development, while still aligning with the fundamental principles of Islamic law (sharia). The amendment in Government Regulation No. 25 of 2018 specifically clarifies the mechanism of waqf asset exchange (ruislag) by prioritizing the principles of public benefit (maslahah), accountability, and protection of the waqif’s intent. A normative-juridical approach is employed to analyze this regulation within the framework of maqashid al-sharia and the context of national legal policy. The results of this study indicate that the changes in Government Regulation No. 25 of 2018 have a significant impact on the governance of waqf, making it more transparent and accountable. This impact is the result of the presence of Islamic legal politics in integrating sharia principles with the practical needs of waqf governance. It also encourages waqf policymakers in Indonesia to optimize the potential of waqf in building a just society through sharia-based financial institutions that serve the broader Muslim community.

This study aims to examine the effect of firm value on stock returns. The data used in this research are secondary data obtained from company financial statements, including book value, net income, number of shares, and market price of shares during the period 2020–2024. The sample consists of 20 food and beverage companies listed on the Indonesia Stock Exchange, observed over a five-year period, resulting in a total of 100 observations (20 companies × 5 years). The sampling technique used is purposive sampling. Firm value is measured using the Price to Book Value (PBV) ratio and the Price Earnings Ratio (PER), while stock return is calculated by taking the price at time t minus the price at time t–1, then divided by the price at time t–1. The data were analyzed using multiple linear regression. The results of the study indicate that PBV has a positive and significant effect on stock returns, whereas PER does not have a significant impact. These findings suggest that firm value, as reflected by PBV, has a more consistent influence on stock returns compared to PER. This may be due to the fluctuating nature of profits, stock prices, and the number of shares outstanding, which vary across large and small companies in the food and beverage sector. Therefore, this study recommends incorporating additional variables, such as firm size and the liquidity of outstanding shares (free float), to minimize potential bias in the analysis.