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Determinasi Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Subsektor Makanan dan Minuman di BEI tahun 2019-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
A competitive company is basically a company that is able to maintain consistency and stability of profits in various business activities, without having to commit acts of fraud that can harm internal and external parties. Achieving high-quality profits is an important indicator of the company's sustainability because it reflects management's ability to effectively manage assets, resources, and business strategies. In the context of this study, the main focus is directed to the effect of leverag...
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Implementasi Program Bantuan Ketahanan Pangan melalui Penyaluran Bantuan Hewan Ternak dan Bibit Tumbuhan di Desa Bangun Purba
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
Food security is a crucial foundation in breaking the cycle of poverty, particularly in rural areas that are vulnerable to limited food access. The Government of Bangun Purba Village has implemented a food security assistance program through the distribution of livestock and crop seedlings as a strategy to improve both food availability and community income. This study aims to describe the implementation process of the program, identify supporting and inhibiting factors, and assess its impact on...
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Perencanaan Kapasitas Produk Menggunakan Metode Linear Programming Untuk Mendapatkan Keuntungan Maksimum Pada UMKM Sekar Arum
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze and determine the optimal production capacity at Sekar Arum MSMEs to achieve maximum profit using the Linear Programming (LP) graphical approach. The research employed a quantitative method with a descriptive approach. The data used included primary data from interviews and observations, and secondary data from production and raw material records. The analysis was conducted by formulating a mathematical LP model consisting of an objective function and constraint functi...
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Pengaruh Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) Terhadap Harga Saham : (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI Periode 2020-2024)
Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study aims to analyze the Effect of Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The approach in this study is to use a quantitative approach, and based on the objectives, this type of research is causal. The independent variables in this study include Return on Equity (ROE), Total Asset Turnover (TATO), and Net Profit Margin (NPM) and the dependent...
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Pengembangan sistem informasi geografis untuk pemetaan bangunan gedung pemerintah di kota Bandung
Hafsah Islamiati Ayuningtyas
; Wahyu Purnama Sari
; Bintang Bahari
; Triansyah Amarullah Ahmad Prayoga
; Prawira Setia Ramdhani
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 4
, No 3
(2025)
Advancements in information technology have created significant opportunities for more efficient spatial data management, including the mapping of government buildings. To support this effort, this study develops a web-based geographic information system for mapping government buildings in Bandung City using Leaflet.js. The system aims to facilitate interactive map visualization and provide more accurate and structured access to spatial data. The Agile method is applied in the system development...
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Analisis pengaruh penerapan aplikasi Quizizz terhadap minat belajar siswa
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 4
, No 3
(2025)
This study aims to examine the impact of using the Quizizz application on students’ learning interest in the Information Technology subject at SMK Negeri 3 Salatiga. The research employed a quantitative approach with a quasi-experimental design, involving an experimental class that utilized Quizizz as a learning medium and a control class that used conventional teaching methods. Data on students’ learning interest were collected through questionnaires and analyzed using the Independent Sample T-...
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Pengaruh Pengumuman Dividen, Ukuran Perusahaan Terhadap Harga Saham dengan Kebijakan Dividen Sebagai Moderasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent...
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Social Media Digital Footprints for Strengthening Corporate Forensic Auditing Practices
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design...
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Pengaruh Total Asset Turnover, Debt to Equity Ratio, dan Return on Assets terhadap Manajemen Laba pada Perusahaan Pertambangan di BEI Periode 2020–2024
Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset
Turnover does not significantly affect earnings manag...
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Pengaruh Sifat Kepribadian dan Tingkat Pendidikan Terhadap Kinerja Auditor (Studi Empiris Pada Auditor yang Bekerja di KAP Jojo Sunarjo & Rekan)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Square...
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