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Pengaruh Modal Intelektual, Inflasi, dan Dana Pihak Ketiga terhadap Manajemen Laba.: (Studi Empiris pada Bursa Efek Indonesia (BEI))
DHARMA EKONOMI
Vol 32
, No 2
(2025)
Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often f...
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Evaluating Open-Source Machine Learning Project Quality Using SMOTE-Enhanced and Explainable ML/DL Models
Journal of Computing Theories and Applications
Vol 3
, No 2
(2025)
The rapid growth of open-source software (OSS) in machine learning (ML) has intensified the need for reliable, automated methods to assess project quality, particularly as OSS increasingly underpins critical applications in science, industry, and public infrastructure. This study evaluates the effectiveness of a diverse set of machine learning and deep learning (ML/DL) algorithms for classifying GitHub OSS ML projects as engineered or non-engineered using a SMOTE-enhanced and explainable modelin...
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Peran Kualitas Audit dalam Memoderasi Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Audit Delay
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institut...
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Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between...
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Analisis Pengaruh Debt Maturity dan Cash Holding terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening : Studi Kasus pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analy...
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Pengaruh Media Video Edukasi Terhadap Pengetahuan Siswa Sdn 05 Pancur Batu Tentang Cuci Tangan Pakai Sabun (Ctps)
Eliska, Eliska
; Talitha Jasmine, Savina
; Suryani Siregar, Jelita
; Selvia Ramadani
; Suci Ramadiah, Putri
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 2
(2025)
Cuci Tangan Pakai Sabun (CTPS) adalah cara hidup yang bersih dan sehat yang efektif dalam mencegah penyakit menular, khususnya pada anak usia sekolah. Studi ini menyelidiki bagaimana media video edukasi berdampak pada peningkatan pengetahuan siswa SDN 05 Pancur Batu mengenai CTPS. Metode penelitian menggunakan desain kuantitatif dengan pendekatan one-group pretest-posttest. Sampel penelitian berjumlah 31 responden yang diberikan pretest, intervensi berupa video edukasi CTPS, dan posttest. Hasil...
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Pengaruh Kepemimpinan Transformasional, Motivasi Kerja dan Budaya Organisasi Terhadap Komitmen Organisasional Pada PT. Kembang Jawa Permai
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to examine the influence of transformational leadership, work motivation, and organizational culture on organizational commitment at PT Kembang Jawa Permai. The research employs a quantitative approach with an associative causal design, using a survey method and data collected through a questionnaire distributed to all 46 employees as respondents. The sampling technique used is saturated sampling, considering the small population size. Data analysis was performed using multiple l...
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Pengaruh Lingkungan Kerja Fisik, Motivasi Kerja dan Kerjasama Tim Terhadap Kinerja Karyawan Pada PT Adira Dinamika Multi Finance Tbk
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the effect of physical work environment, work motivation, and teamwork on employee performance at PT Adira Dinamika Multi Finance Tbk. The research employed a quantitative approach with a survey method involving all 51 employees as the total sample using a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire developed from the theories of Herzberg, Luthans, and Tuckman. Validity and reliability tests were conducted to ensure i...
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Evaluasi Capaian Tujuh Prasyarat Pengarusutamaan Gender dalam Tata Kelola Pemerintahan Kota Semarang
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
Gender mainstreaming (PUG) is a development strategy that integrates gender equality as a key principle in planning and budgeting. The city of Semarang has adopted this approach in various policy documents; however, its implementation still faces significant challenges. This study aims to evaluate the achievement of the seven prerequisites for PUG according to the guidelines from the Ministry of PPPA, including commitment, policies, institutional frameworks, resources, sex-disaggregated data, ge...
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Analisis Kinerja Pegawai dalam Pelayanan Masyarakat Bidang Pembuatan Akta Kelahiran di Kantor Desa Sanankulon Kecamatan Sanankulon Kabupaten Blitar
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
This research aims to analyze the performance of employees in providing birth certificate making services at the Sananakulon Village Office, as well as identify supporting and inhibiting factors in the service process. The approach used is qualitative with data collection methods through in-depth interviews, direct observation, and documentation. The research informants consisted of village officials, service officers, and community members who had taken care of birth certificates, which were se...
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